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    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-4": {
   "value": "Informazioni generali<span class=\"_ _3e\"> </span>Il Gruppo<span class=\"_ _3e\"> </span>Italian Desig<span class=\"_ _2\"></span>n Brands <span class=\"_ _2\"></span>S.p.A. (di <span class=\"_ _2\"></span>seguito a<span class=\"_ _2\"></span>nche \u201cIDB<span class=\"_ _2\"></span>\u201d) ha s<span class=\"_ _2\"></span>ede a <span class=\"_ _2\"></span>Milano i<span class=\"_ _2\"></span>n Corso <span class=\"_ _2\"></span>Venezia <span class=\"_ _2\"></span>29<span class=\"_ _3e\"> </span>ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uotata <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>Borsa <span class=\"_ _12\"></span>Italiana. <span class=\"_ _0\"></span>\u00c8 <span class=\"_ _0\"></span>stata <span class=\"_ _12\"></span>costituita <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>2015 <span class=\"_ _0\"></span>con <span class=\"_ _12\"></span>lo <span class=\"_ _0\"></span>scopo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>promuovere <span class=\"_ _19\"> </span>un <span class=\"_ _17\"> </span>polo <span class=\"_ _29\"> </span>del <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>esign <span class=\"_ _19\"> </span>italiano <span class=\"_ _19\"> </span>nel <span class=\"_ _19\"> </span>set<span class=\"_ _0\"></span>tore <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>mobili, <span class=\"_ _17\"> </span>d<span class=\"_ _2\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>arredamento,<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>illuminazione e, dal<span class=\"_ _2\"></span> 2023, soluzioni p<span class=\"_ _2\"></span>er cucine componibil<span class=\"_ _2\"></span>i e sistemi d<span class=\"_ _2\"></span>i alta qualit\u00e0, in<span class=\"_ _3e\"> </span>grado <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>por<span class=\"_ _0\"></span>re <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>essere <span class=\"_ _10\"></span>sinergie <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>imensionali, <span class=\"_ _12\"></span>organizzative, <span class=\"_ _10\"></span>manageriali, <span class=\"_ _12\"></span>strategiche <span class=\"_ _10\"></span>e<span class=\"_ _3e\"> </span>distributive, <span class=\"_ _0\"></span>necessarie <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>competere <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>internazionale, <span class=\"_ _12\"></span>in <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span>settore <span class=\"_ _0\"></span>dove <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Italia<span class=\"_ _3e\"> </span>ha un vantaggio competitivo ed eccellenti compe<span class=\"_ _2\"></span>tenze <span class=\"_ _0\"></span>creative e <span class=\"_ _2\"></span>di prodotto.<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>prima operazione <span class=\"_ _0\"></span>di acquisizione <span class=\"_ _0\"></span>aziendale \u00e8 <span class=\"_ _0\"></span>avvenuta nel <span class=\"_ _0\"></span>2015 e <span class=\"_ _0\"></span>nel corso <span class=\"_ _0\"></span>degli anni<span class=\"_ _3e\"> </span>il Gruppo IDB ha continuato la sua crescita per linee esterne.<span class=\"_ _3e\"> </span>Fatti di rilievo avvenuti nel corso dell\u2019esercizio<span class=\"_ _3e\"> </span>In data 18 maggio 2023 si \u00e8 conclusa <span class=\"ff5\">l\u2019</span>offerta pubblica iniziale delle azioni ordin<span class=\"_ _0\"></span>arie della<span class=\"_ _3e\"> </span>Societ\u00e0<span class=\"ls19\">, <span class=\"_ _f\"> </span></span>finalizzata <span class=\"_ _a\"> </span>all<span class=\"ff5\">\u2019</span>ammissione <span class=\"_ _a\"> </span>alle <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>egoziazioni <span class=\"_ _15\"> </span>delle <span class=\"_ _a\"> </span>azioni <span class=\"_ _f\"> </span>ordinar<span class=\"_ _2\"></span>ie <span class=\"_ _a\"> </span>su <span class=\"_ _a\"> </span>Euronext<span class=\"_ _3e\"> </span>Milan, mercato regolamentato org<span class=\"_ _2\"></span>anizzato e gestito da Borsa <span class=\"_ _2\"></span>Italiana S.p.A. (di seguito la<span class=\"_ _3e\"> </span>\u201cQuotazione\u201d)<span class=\"ff4 ls13\">. <span class=\"_ _a\"> </span><span class=\"ls0\">Le <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>isponibilit\u00e0 <span class=\"_ _15\"> </span>liquide <span class=\"_ _a\"> </span>derivanti <span class=\"_ _15\"> </span>dall<span class=\"_ _0\"></span></span></span>\u2019<span class=\"ff4\">Offerta <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>ubblica <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>sottoscrizione<span class=\"_ _3e\"> </span></span>delle azioni <span class=\"_ _2\"></span>IDB sono stat<span class=\"_ _2\"></span>e utilizzate prevalentemente p<span class=\"_ _2\"></span>er supportare la <span class=\"_ _2\"></span>crescita organica<span class=\"_ _3e\"> </span>e <span class=\"_ _15\"></span>per <span class=\"_ _15\"> </span>linee <span class=\"_ _15\"> </span>esterne. <span class=\"_ _a\"> </span>Per <span class=\"_ _9\"></span>maggiori <span class=\"_ _a\"> </span>informazioni <span class=\"_ _15\"></span>si <span class=\"_ _9\"></span>riman<span class=\"_ _0\"></span>da <span class=\"_ _15\"></span>al <span class=\"_ _15\"></span>paragrafo <span class=\"_ _a\"> </span><span class=\"ff5\">\u201c</span>Italian <span class=\"_ _9\"></span>D<span class=\"_ _0\"></span>esign<span class=\"_ _3e\"> </span>Brands S.p.A. in Borsa<span class=\"ff5 ls7\">\u201d.<span class=\"_ _3e\"> </span></span>In <span class=\"_ _9\"></span>ragione <span class=\"_ _10\"></span>dell\u2019avvenuta <span class=\"_ _10\"></span>quotazione <span class=\"_ _9\"></span>in <span class=\"_ _10\"></span>Borsa <span class=\"_ _9\"></span>della <span class=\"_ _10\"></span>Societ\u00e0, <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>mese <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>maggio <span class=\"_ _10\"></span>2023 <span class=\"_ _9\"></span>\u00e8<span class=\"_ _3e\"> </span>stato <span class=\"_ _10\"></span>liqui<span class=\"_ _2\"></span>dato <span class=\"_ _10\"></span>all\u2019Amministratore <span class=\"_ _12\"></span>Delegato <span class=\"_ _12\"></span>l\u2019importo <span class=\"_ _12\"></span>relativo <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>piano <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>incentivazione<span class=\"_ _3e\"> </span>\u201c<span class=\"ff7\">phantom stock option</span>\u201d maturato alla data<span class=\"ff6 fs7\"> </span><span class=\"ff4\">e nel contempo \u00e8 divenuto efficace un nuovo<span class=\"_ _3e\"> </span></span>piano  di  ince<span class=\"_ _2\"></span>ntivazione  del <span class=\"_ _f\"> </span>management  (cos\u00ec <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>etto  <span class=\"ff7\">long  term  in<span class=\"_ _2\"></span>centive  plan<span class=\"ff4\">) <span class=\"_ _f\"> </span>a  cui<span class=\"_ _3e\"> </span></span></span>rimandiamo nel proseguo del documento per la dovuta informativa.<span class=\"_ _3e\"> </span>A <span class=\"_ _12\"></span>partire <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span>18 <span class=\"_ _10\"></span>dicembre <span class=\"_ _12\"></span>2023 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>divenuto <span class=\"_ _12\"></span>operativo <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>pro<span class=\"_ _0\"></span>gramma <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>acquisto <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>a<span class=\"_ _2\"></span>zion<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>proprie <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>capogruppo <span class=\"_ _10\"></span>Italian<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>Design <span class=\"_ _12\"></span>Brands <span class=\"_ _12\"></span>S.p.A. <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>(i) <span class=\"_ _12\"></span>dot<span class=\"_ _0\"></span>arsi <span class=\"_ _0\"></span>di <span class=\"_ _10\"></span>un <span class=\"_ _12\"></span>portafoglio <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span>azioni <span class=\"_ _f\"> </span>proprie <span class=\"_ _f\"> </span>da <span class=\"_ _f\"> </span>destinare <span class=\"_ _a\"> </span>a  servi<span class=\"_ _2\"></span>zio  di<span class=\"_ _2\"></span>  opera<span class=\"_ _2\"></span>zioni  c<span class=\"_ _2\"></span>oerenti  con <span class=\"_ _a\"> </span>le  li<span class=\"_ _2\"></span>nee <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>sviluppo<span class=\"_ _3e\"> </span>strategiche <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>Gruppo <span class=\"_ _0\"></span>in <span class=\"_ _12\"></span>vista <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>nell\u2019ambito <span class=\"_ _0\"></span>di <span class=\"_ _10\"></span>ac<span class=\"_ _2\"></span>cordi <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>artne<span class=\"ff4\">r <span class=\"_ _10\"></span>s<span class=\"_ _2\"></span>trategici, <span class=\"_ _12\"></span>incluse, <span class=\"_ _12\"></span>a<span class=\"_ _3e\"> </span></span>titolo <span class=\"_ _29\"> </span>esemplificativo, <span class=\"_ _29\"> </span>operazioni <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>alie<span class=\"_ _0\"></span>nazione <span class=\"_ _16\"> </span>e/<span class=\"_ _0\"></span>o <span class=\"_ _29\"> </span>scambio, <span class=\"_ _29\"> </span>permuta, <span class=\"_ _29\"> </span>concambio,<span class=\"_ _3e\"> </span>conferimento, <span class=\"_ _14\"> </span>cessione <span class=\"_ _14\"> </span>o <span class=\"_ _14\"> </span>altro <span class=\"_ _14\"> </span>atto <span class=\"_ _14\"> </span>che <span class=\"_ _14\"> </span>comprenda <span class=\"_ _14\"> </span>altre <span class=\"_ _14\"> </span>operazioni <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _14\"> </span>finanza<span class=\"_ _3e\"> </span>straordinaria; (ii) impieg<span class=\"_ _2\"></span>are le azioni proprie per <span class=\"_ _2\"></span>oper<span class=\"_ _0\"></span>azioni di<span class=\"_ _2\"></span> sost<span class=\"_ _0\"></span>egno della liquidit\u00e0 del<span class=\"_ _3e\"> </span>mercato, <span class=\"_ _15\"></span>cos\u00ec <span class=\"_ _9\"></span>da <span class=\"_ _15\"></span>facilitare <span class=\"_ _9\"></span>gli <span class=\"_ _15\"> </span>scambi <span class=\"_ _15\"></span>sui <span class=\"_ _9\"></span>titoli <span class=\"_ _15\"></span>stessi <span class=\"_ _9\"></span>in <span class=\"_ _15\"> </span>momenti <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>scarsa <span class=\"_ _15\"></span>liquidit\u00e0 <span class=\"_ _9\"></span>sul<span class=\"_ _3e\"> </span>mercato <span class=\"_ _16\"> </span>e <span class=\"_ _13\"> </span>favorire <span class=\"_ _16\"> </span>l\u2019andamento <span class=\"_ _16\"> </span>regolare <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>cont<span class=\"_ _0\"></span>rattazioni, <span class=\"_ _13\"> </span>in <span class=\"_ _16\"> </span>conformit\u00e0 <span class=\"_ _13\"> </span>con <span class=\"_ _16\"> </span>le<span class=\"_ _3e\"> </span>disposizioni <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>normativa <span class=\"_ _12\"></span>sugli <span class=\"_ _0\"></span>abusi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>prassi <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>mercato <span class=\"_ _0\"></span>ammesse. <span class=\"_ _0\"></span>Il<span class=\"_ _3e\"> </span>suddetto <span class=\"_ _a\"> </span>programma <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>acquisto <span class=\"_ _a\"> </span>azioni <span class=\"_ _15\"> </span>prop<span class=\"_ _0\"></span>rie<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>(<span class=\"_ _0\"></span><span class=\"ff7\">share <span class=\"_ _15\"> </span>buy-<span class=\"_ _0\"></span>back</span>) <span class=\"_ _15\"> </span>era <span class=\"_ _a\"> </span>stat<span class=\"_ _0\"></span>o <span class=\"_ _a\"> </span>deliberato<span class=\"_ _3e\"> </span>dall\u2019Assemblea degli Azionisti del 17 novembre 2023.<span class=\"_ _3e\"> </span>In <span class=\"_ _9\"></span>particolare, <span class=\"_ _10\"></span>l\u2019Assemblea <span class=\"_ _10\"></span>ha <span class=\"_ _9\"></span>autorizzato <span class=\"_ _10\"></span>l\u2019acquisto <span class=\"_ _9\"></span>in <span class=\"_ _10\"></span>una <span class=\"_ _9\"></span>o <span class=\"_ _10\"></span>pi\u00f9 <span class=\"_ _9\"></span>volte <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>il <span class=\"_ _9\"></span>periodo<span class=\"_ _3e\"> </span>massimo <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>18 <span class=\"_ _10\"></span>mesi <span class=\"_ _12\"></span>a <span class=\"_ _10\"></span>decorrere <span class=\"_ _12\"></span>dalla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>della <span class=\"_ _12\"></span>deliberazione, <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>numero <span class=\"_ _12\"></span>massimo,<span class=\"_ _3e\"> </span>anche <span class=\"_ _12\"></span>su <span class=\"_ _0\"></span>base <span class=\"_ _12\"></span>rotativa, <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>n. <span class=\"_ _0\"></span>2.000.000 <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i ord<span class=\"_ _0\"></span>inarie, <span class=\"_ _0\"></span>tenendo <span class=\"_ _12\"></span>conto <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>numero<span class=\"_ _3e\"> </span>massimo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>azioni <span class=\"_ _12\"></span>ordinarie <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>etenute <span class=\"_ _0\"></span>in <span class=\"_ _12\"></span>portafoglio <span class=\"_ _0\"></span>della <span class=\"_ _12\"></span>Societ\u00e0 <span class=\"_ _12\"></span>non <span class=\"_ _0\"></span>pot<span class=\"_ _0\"></span>r\u00e0 <span class=\"_ _0\"></span>in <span class=\"_ _12\"></span>ogni <span class=\"_ _12\"></span>caso<span class=\"_ _3e\"> </span>eccedere il <span class=\"_ _2\"></span>numero <span class=\"_ _2\"></span>massimo consentito <span class=\"_ _2\"></span>dalla legge <span class=\"_ _2\"></span>(ad oggi <span class=\"_ _2\"></span>rappresentato <span class=\"_ _2\"></span>da un n<span class=\"_ _2\"></span>umero<span class=\"_ _3e\"> </span>di <span class=\"_ _10\"></span>azioni <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _10\"></span>superiore<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>20% <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>capitale <span class=\"_ _12\"></span>sociale). <span class=\"_ _10\"></span>Gli <span class=\"_ _10\"></span>acquisti <span class=\"_ _10\"></span>sono<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _10\"></span>effettuati <span class=\"_ _10\"></span>sul<span class=\"_ _3e\"> </span>mercato <span class=\"_ _10\"></span>Eu<span class=\"_ _0\"></span>ronext <span class=\"_ _10\"></span>Milan <span class=\"_ _10\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>conformit\u00e0 <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>quanto <span class=\"_ _9\"></span>indicato <span class=\"_ _10\"></span>all\u2019art. <span class=\"_ _10\"></span>13<span class=\"_ _0\"></span>2 <span class=\"_ _10\"></span>D. <span class=\"_ _9\"></span>Lgs. <span class=\"_ _10\"></span>58/1998 <span class=\"_ _9\"></span>e<span class=\"_ _3e\"> </span>all\u2019art. <span class=\"_ _10\"></span>144<span class=\"ff4\">-bis, <span class=\"_ _12\"></span>comma <span class=\"_ _10\"></span>1, <span class=\"_ _12\"></span>lettera <span class=\"_ _10\"></span>b), <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>Regolamento <span class=\"_ _10\"></span>Consob <span class=\"_ _12\"></span>11971/1999, <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>modo <span class=\"_ _12\"></span>da<span class=\"_ _3e\"> </span></span>garantire la parit\u00e0 di trattamento tra gli azionisti.<span class=\"_ _3e\"> </span>Il prezzo <span class=\"_ _2\"></span>unitario di acquisto e<span class=\"_ _2\"></span> di alienazione <span class=\"_ _2\"></span>delle azioni p<span class=\"_ _2\"></span>roprie viene sta<span class=\"_ _2\"></span>bilito di volta <span class=\"_ _2\"></span>in<span class=\"_ _3e\"> </span>volta per ciascuna giornata di operativit\u00e0 ma si precisa che:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">il <span class=\"_ _12\"></span>prezzo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acquisto <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>ciascuna <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>dovr\u00e0 <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>inferiore <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rezzo <span class=\"_ _0\"></span>ufficiale<span class=\"_ _3e\"> </span></span></span>di Borsa del t<span class=\"_ _0\"></span>itolo del giorno precedente a quello in <span class=\"_ _0\"></span>cui verr\u00e0 effettuata l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione<span class=\"_ _3e\"> </span>di acquisto, diminuito del 20%, e <span class=\"_ _2\"></span>non superiore al prezzo ufficiale di Borsa del giorno<span class=\"_ _3e\"> </span>precedente <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>quello <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span>viene <span class=\"_ _12\"></span>effettuata <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>acquisto, <span class=\"_ _12\"></span>aumentato <span class=\"_ _12\"></span>del<span class=\"_ _3e\"> </span>10%, <span class=\"_ _0\"></span>fer<span class=\"_ _0\"></span>mo <span class=\"_ _0\"></span>restando <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _0\"></span>delle <span class=\"_ _12\"></span>condizioni <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>dei <span class=\"_ _0\"></span>termini <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cui <span class=\"_ _0\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>art. <span class=\"_ _12\"></span>5 <span class=\"_ _0\"></span>del<span class=\"_ _3e\"> </span>Regolamento (U<span class=\"_ _2\"></span>E) <span class=\"_ _2\"></span>n. 5<span class=\"_ _2\"></span>96/2014 e<span class=\"_ _2\"></span> all<span class=\"ff5\">\u2019</span>art. <span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Regolamento <span class=\"_ _2\"></span>(UE) <span class=\"_ _2\"></span>n. <span class=\"_ _2\"></span>596/2014 <span class=\"_ _2\"></span>e all<span class=\"ff5\">\u2019</span>ar<span class=\"_ _2\"></span>t.<span class=\"_ _3e\"> </span>3 del Regolamento Delegato (UE) 1052/2016;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">il  pre<span class=\"_ _0\"></span>zzo  di  alienazione<span class=\"_ _2\"></span>  di  ciascuna  azione  dovr\u00e0  essere  non  inferiore<span class=\"_ _2\"></span>  al  prezzo<span class=\"_ _3e\"> </span></span></span>ufficiale <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>Borsa <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>titolo <span class=\"_ _a\"> </span>del <span class=\"_ _15\"></span>giorno <span class=\"_ _15\"></span>precedente <span class=\"_ _15\"></span>a <span class=\"_ _15\"> </span>quello <span class=\"_ _15\"> </span>in <span class=\"_ _a\"> </span>cui <span class=\"_ _15\"></span>verr\u00e0 <span class=\"_ _9\"></span>effettuata<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>vendita, <span class=\"_ _13\"> </span>diminuito <span class=\"_ _16\"> </span>del <span class=\"_ _13\"> </span>20%, <span class=\"_ _13\"> </span>fermo <span class=\"_ _13\"> </span>restando <span class=\"_ _16\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>applicazione  delle<span class=\"_ _3e\"> </span>condizioni <span class=\"_ _0\"></span>e dei termin<span class=\"_ _0\"></span>i di <span class=\"_ _0\"></span>cui all<span class=\"ff5\">\u2019</span>art<span class=\"_ _0\"></span>. 5 del <span class=\"_ _0\"></span>Regolamento (UE) <span class=\"_ _0\"></span>n. 596/<span class=\"_ _0\"></span>2014 e <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>art. <span class=\"_ _0\"></span>3<span class=\"_ _3e\"> </span>del Regolamento Delegato (UE) 1052/2016.<span class=\"_ _3e\"> </span>Con riferimento alle<span class=\"_ _2\"></span> operazioni di acquisi<span class=\"_ _2\"></span>zion<span class=\"_ _0\"></span>e per<span class=\"_ _2\"></span>fez<span class=\"_ _0\"></span>ionate <span class=\"_ _2\"></span>nel <span class=\"ff5\">corso dell\u2019esercizio</span> <span class=\"ls6\">202</span>3<span class=\"ls19\">,<span class=\"_ _3e\"> </span></span>si evidenzia:<span class=\"_ _3e\"> </span>1)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>Cubo <span class=\"_ _9\"></span>Design <span class=\"_ _9\"></span>S.r.l.<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>della <span class=\"_ _10\"></span>su<span class=\"_ _0\"></span>a <span class=\"_ _10\"></span>controllata <span class=\"_ _9\"></span>Nian <span class=\"_ _9\"></span>Design <span class=\"_ _10\"></span>S.r.l. <span class=\"_ _9\"></span>In <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _10\"></span>31<span class=\"_ _3e\"> </span></span></span>gennaio  2023 <span class=\"_ _13\"> </span>IDB,  per  il <span class=\"_ _13\"> </span>tramite  d<span class=\"_ _0\"></span>el  veicolo  costituit<span class=\"_ _0\"></span>o  allo  scopo <span class=\"_ _13\"> </span>Fincubo <span class=\"_ _16\"> </span>S.r.l.<span class=\"_ _3e\"> </span>(partecipato  al  60%  da  IDB  e <span class=\"_ _13\"> </span>al  40%  dagli  ex  soci  d<span class=\"_ _0\"></span>ella  Cubo  Design  S.r.l.),  ha<span class=\"_ _3e\"> </span>acquistato il <span class=\"_ _2\"></span>100% del <span class=\"_ _2\"></span>capitale sociale <span class=\"_ _2\"></span>di C<span class=\"_ _2\"></span>ubo Design <span class=\"_ _2\"></span>S.r.l., societ\u00e0 speciali<span class=\"_ _2\"></span>zzata nella<span class=\"_ _3e\"> </span>realizzazione <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cucine <span class=\"_ _9\"></span>comp<span class=\"_ _0\"></span>onibili, <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>controllata <span class=\"_ _15\"></span>al <span class=\"_ _9\"></span>51%, <span class=\"_ _9\"></span>Nian <span class=\"_ _9\"></span>D<span class=\"_ _0\"></span>esign <span class=\"_ _9\"></span>S<span class=\"_ _0\"></span>.r.l.,<span class=\"_ _3e\"> </span>specializzata <span class=\"_ _9\"></span>nella <span class=\"_ _9\"></span>lavorazione <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>marmi <span class=\"_ _9\"></span>funzionali <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>produzione <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>cucine. <span class=\"_ _9\"></span>In<span class=\"_ _3e\"> </span>data <span class=\"_ _12\"></span>26 <span class=\"_ _10\"></span>giugno <span class=\"_ _0\"></span>2023 <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>stata <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>esecuzione <span class=\"_ _12\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>usione <span class=\"_ _12\"></span>inversa <span class=\"_ _12\"></span>della<span class=\"_ _3e\"> </span>Fincubo <span class=\"_ _2\"></span>S.r.l. <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>Cub<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>Design <span class=\"_ _2\"></span>S.r.l., <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>progetto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fusione <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>atato <span class=\"_ _2\"></span>22 maggi<span class=\"_ _2\"></span>o<span class=\"_ _3e\"> </span>2023. <span class=\"_ _15\"></span>La <span class=\"_ _15\"></span>citata <span class=\"_ _15\"></span>operazione <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>fusione <span class=\"_ _15\"> </span>era <span class=\"_ _15\"> </span>stata <span class=\"_ _9\"></span>delib<span class=\"_ _0\"></span>erata <span class=\"_ _9\"></span>da <span class=\"_ _15\"> </span>entrambe <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>societ\u00e0<span class=\"_ _3e\"> </span>partecipanti <span class=\"_ _12\"></span>all<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _12\"></span>con <span class=\"_ _0\"></span>delibere <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>rispettive <span class=\"_ _0\"></span>assemblee <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>soci <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>enutesi<span class=\"_ _3e\"> </span>in <span class=\"_ _9\"></span>data <span class=\"_ _10\"></span>24 <span class=\"_ _9\"></span>maggio <span class=\"_ _10\"></span>2023, <span class=\"_ _9\"></span>con <span class=\"_ _10\"></span>efficacia <span class=\"_ _9\"></span>contabile <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>fiscale <span class=\"_ _9\"></span>retrodatata <span class=\"_ _10\"></span>al <span class=\"_ _9\"></span>1\u00b0 <span class=\"_ _10\"></span>gennaio<span class=\"_ _3e\"> </span>2023.<span class=\"ls0\">  Si  segnala,<span class=\"_ _2\"></span>  in<span class=\"_ _0\"></span>oltre,  che  nel<span class=\"_ _2\"></span>  mese  di  dicembre  2023  Cubo  Design  S.r.l.  ha<span class=\"_ _3e\"> </span></span>acquistato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>restante <span class=\"_ _2\"></span>49% <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>N<span class=\"_ _0\"></span>ian <span class=\"_ _6\"></span>D<span class=\"_ _0\"></span>esign <span class=\"_ _2\"></span>S.r.l. <span class=\"_ _6\"></span>arrivando, cos\u00ec,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>al controll<span class=\"_ _2\"></span>o<span class=\"_ _3e\"> </span>totalitario della stessa;<span class=\"_ _3e\"> </span>2)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isto  in  data  18 <span class=\"_ _13\"> </span>luglio  2023  del  31%  delle <span class=\"_ _13\"> </span>qu<span class=\"_ _0\"></span>ote  della  Axo  Light  S.r.l.  e  il<span class=\"_ _3e\"> </span></span></span>conseguente controllo della stessa rispetto al precedente controllo congiunto;<span class=\"_ _3e\"> </span>3)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _0\"></span>in data <span class=\"_ _0\"></span>29 <span class=\"_ _12\"></span>settembre <span class=\"_ _0\"></span>2023, per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tramite <span class=\"_ _0\"></span>della neo <span class=\"_ _12\"></span>costituita Finturri <span class=\"_ _0\"></span>S.r.l.<span class=\"_ _3e\"> </span></span></span>posseduta <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>51%, <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>intero <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Turri <span class=\"_ _0\"></span>2K <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>sua <span class=\"_ _0\"></span>volta con<span class=\"_ _0\"></span>trolla <span class=\"_ _0\"></span>il<span class=\"_ _3e\"> </span>100% <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>Turri <span class=\"_ _a\"> </span>UK <span class=\"_ _a\"> </span>Ltd., <span class=\"_ _a\"> </span>Tu<span class=\"_ _0\"></span>rri <span class=\"_ _15\"> </span>USA <span class=\"_ _f\"> </span>Corp. <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>Shanghai <span class=\"_ _a\"> </span>Turri <span class=\"_ _a\"> </span>Furnitures.<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>Si<span class=\"_ _3e\"> </span>precisa  c<span class=\"_ _2\"></span>he  in<span class=\"_ _2\"></span>  data <span class=\"_ _a\"> </span>22  dicembre <span class=\"_ _a\"> </span>2023  \u00e8 <span class=\"_ _f\"> </span>stata <span class=\"_ _a\"> </span>data  esecu<span class=\"_ _2\"></span>zione  all\u2019operazione <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>fusione <span class=\"_ _13\"> </span>inversa <span class=\"_ _16\"> </span>della <span class=\"_ _13\"> </span>Finturri <span class=\"_ _13\"> </span>S.r.l. <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>Tu<span class=\"_ _0\"></span>rri <span class=\"_ _13\"> </span>2K <span class=\"_ _13\"> </span>S.r.l.<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span>contestuale <span class=\"_ _13\"> </span>cambio <span class=\"_ _16\"> </span>di<span class=\"_ _3e\"> </span>denominazione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Turri <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>progetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fusione <span class=\"_ _0\"></span>datato 13 <span class=\"_ _0\"></span>novemb<span class=\"_ _0\"></span>re<span class=\"_ _3e\"> </span>2023. <span class=\"_ _15\"></span>La <span class=\"_ _15\"></span>citata <span class=\"_ _15\"></span>operazione <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>fusione <span class=\"_ _15\"> </span>era <span class=\"_ _15\"> </span>stata <span class=\"_ _9\"></span>delib<span class=\"_ _0\"></span>erata <span class=\"_ _9\"></span>da <span class=\"_ _15\"> </span>entrambe <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>societ\u00e0<span class=\"_ _3e\"> </span>partecipanti <span class=\"_ _12\"></span>all\u2019operazione <span class=\"_ _0\"></span>con <span class=\"_ _12\"></span>delibere <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span><span class=\"ff4\">rispettive <span class=\"_ _12\"></span>assemblee <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>soci <span class=\"_ _12\"></span>tenutesi<span class=\"_ _3e\"> </span></span>in data 16 novembre 2023, con efficacia contabile<span class=\"_ _2\"></span> e fiscale retrodata<span class=\"_ _0\"></span><span class=\"ls5\">ta</span>.<span class=\"_ _3e\"> </span>FORMA E CONTENUTO DEL BILANCIO<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>B<span class=\"ff5\">ilancio con<span class=\"_ _0\"></span>solidato dell\u2019esercizio al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 \u00e8 <span class=\"_ _0\"></span>stato re<span class=\"_ _0\"></span>datto in <span class=\"_ _0\"></span>conformit\u00e0 ai<span class=\"_ _3e\"> </span></span>Principi Contabili<span class=\"_ _2\"></span> I<span class=\"ff5\">nternazionali <span class=\"_ _2\"></span>nonch\u00e9 ai<span class=\"_ _2\"></span> provvedimenti <span class=\"_ _2\"></span>emanati i<span class=\"_ _2\"></span>n attuazione <span class=\"_ _2\"></span>dell\u2019art. 9<span class=\"_ _3e\"> </span></span>del D. Lgs. del 28 febbraio 2005 n. 38.<span class=\"_ _3e\"> </span>Tali  principi  comprendono  l\u2019insieme  dei  principi  IAS  e <span class=\"_ _13\"> </span>IFRS  emessi  dall\u2019International<span class=\"_ _3e\"> </span>Accounting <span class=\"_ _30\"> </span>Standard <span class=\"_ _30\"> </span>Board<span class=\"_ _0\"></span> <span class=\"_ _33\"> </span><span class=\"ff5\">(\u201cIASB\u201d)</span>, <span class=\"_ _30\"> </span>nonch\u00e9 <span class=\"_ _33\"> </span>le <span class=\"_ _30\"> </span>interpretazioni <span class=\"_ _33\"> </span><span class=\"ff5\">\u201c</span>SIC<span class=\"ff5\">\u201d</span> <span class=\"_ _30\"> </span>(Stan<span class=\"_ _0\"></span>ding<span class=\"_ _3e\"> </span>Interpretations <span class=\"_ _19\"> </span>Committee<span class=\"_ _0\"></span>) <span class=\"_ _17\"> </span><span class=\"ls7\">e <span class=\"_ _19\"> </span></span><span class=\"ff5\">\u201c</span>IFRIC<span class=\"ff5\">\u201d</span> <span class=\"_ _19\"> </span><span class=\"ff5\">emesse <span class=\"_ _17\"> </span>dall\u2019International <span class=\"_ _19\"> </span>Financial <span class=\"_ _19\"> </span>Reporting<span class=\"_ _3e\"> </span></span>Interpretations Commi<span class=\"_ _2\"></span>ttee, che <span class=\"_ _2\"></span>siano s<span class=\"_ _2\"></span>tati omologati <span class=\"_ _2\"></span>entro il<span class=\"_ _2\"></span> 31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2023. I <span class=\"_ _2\"></span>principi<span class=\"_ _3e\"> </span>contabili <span class=\"_ _a\"> </span>internazionali <span class=\"_ _15\"> </span>eventualmente <span class=\"_ _a\"> </span>omologati <span class=\"_ _a\"> </span>dopo <span class=\"_ _a\"> </span>tale <span class=\"_ _15\"> </span>data <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>prima <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>q<span class=\"_ _0\"></span>uella <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>redazione del <span class=\"_ _2\"></span>presente bilancio sono <span class=\"_ _2\"></span>utilizzati nella <span class=\"_ _2\"></span>preparazione del <span class=\"_ _2\"></span>bilancio consolidato<span class=\"_ _3e\"> </span>solo <span class=\"_ _9\"></span>se <span class=\"_ _15\"></span>l\u2019adozione <span class=\"_ _9\"></span>anticipata <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _15\"></span>consentita <span class=\"_ _9\"></span>dal <span class=\"_ _9\"></span>Regolamento <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>om<span class=\"_ _0\"></span>ologa <span class=\"_ _10\"></span>e <span class=\"_ _15\"></span>dal <span class=\"_ _9\"></span>princip<span class=\"_ _0\"></span>io<span class=\"_ _3e\"> </span>contabile oggetto di omologa e nel caso il Gruppo si sia avvalso di tale facolt\u00e0.<span class=\"_ _3e\"> </span>La <span class=\"_ _a\"> </span>pubblicazione <span class=\"_ _a\"> </span>del <span class=\"_ _f\"> </span>bilancio <span class=\"_ _a\"> </span>consolidato <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _f\"> </span>IDB <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>l\u2019esercizio <span class=\"_ _a\"> </span>chiuso <span class=\"_ _a\"> </span>al <span class=\"_ _f\"> </span>31<span class=\"_ _3e\"> </span>dicembre <span class=\"_ _2\"></span>2023, <span class=\"_ _2\"></span>\u00e8 autori<span class=\"_ _2\"></span>zzato c<span class=\"_ _2\"></span>on deli<span class=\"_ _2\"></span>bera del <span class=\"_ _2\"></span>Consiglio <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>Amministrazione <span class=\"_ _2\"></span>del<span class=\"_ _0\"></span><span class=\"ff5\">l\u2019</span>11 <span class=\"_ _2\"></span>marzo<span class=\"_ _3e\"> </span>2024. <span class=\"_ _10\"></span>Tale <span class=\"_ _0\"></span>bilancio <span class=\"_ _10\"></span>sar\u00e0 <span class=\"_ _0\"></span>sot<span class=\"_ _0\"></span>toposto <span class=\"_ _12\"></span>all\u2019assemblea <span class=\"_ _12\"></span>degli <span class=\"_ _10\"></span>azionisti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>Italian <span class=\"_ _12\"></span>Design <span class=\"_ _10\"></span>Brands<span class=\"_ _3e\"> </span>S.p.A. in data <span class=\"ls6\">22</span> aprile 2024.<span class=\"_ _3e\"> </span>Il <span class=\"_ _16\"> </span>Bilancio <span class=\"_ _29\"> </span>consolidato<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>del <span class=\"_ _29\"> </span>Gruppo <span class=\"_ _16\"> </span>ch<span class=\"_ _0\"></span>iuso <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>31 <span class=\"_ _29\"> </span>dicembre <span class=\"_ _29\"> </span>2023 <span class=\"_ _29\"> </span>dal <span class=\"_ _16\"> </span>punto <span class=\"_ _29\"> </span>di <span class=\"_ _16\"> </span>vista<span class=\"_ _3e\"> </span>economico, <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>atrimoniale <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _19\"> </span>recep<span class=\"_ _0\"></span>isce <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ati <span class=\"_ _19\"> </span>delle <span class=\"_ _17\"> </span>controll<span class=\"_ _2\"></span>ate <span class=\"_ _17\"> </span>(dirette <span class=\"_ _17\"> </span>e<span class=\"_ _3e\"> </span>indirette), re<span class=\"_ _2\"></span>ttificati ove <span class=\"_ _2\"></span>necessario, per <span class=\"_ _2\"></span>omogeneizzarli <span class=\"_ _2\"></span>ai principi <span class=\"_ _2\"></span>contabili <span class=\"_ _2\"></span>utilizzati dalla<span class=\"_ _3e\"> </span>Capogruppo <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>predisposizione <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>bilancio <span class=\"_ _6\"></span>consolidato, <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>conformit\u00e0 <span class=\"_ _6\"></span>agli <span class=\"_ _6\"></span>IFRS <span class=\"_ _6\"></span>ad<span class=\"_ _0\"></span>ottati<span class=\"_ _3e\"> </span>dall\u2019Unione Europea<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Il <span class=\"_ _a\"> </span>Bilancio <span class=\"_ _15\"> </span>consolidato <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _15\"> </span>costituito <span class=\"_ _a\"> </span>dalla <span class=\"_ _a\"> </span>Situazione <span class=\"_ _15\"></span>patrimoniale<span class=\"_ _0\"></span>-finanziaria, <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _15\"> </span>Conto<span class=\"_ _3e\"> </span>Economico, dal Conto <span class=\"_ _0\"></span>Economico complessivo, dal Rendiconto Finanziario, <span class=\"_ _0\"></span>dal Prospetto<span class=\"_ _3e\"> </span>dei <span class=\"_ _12\"></span>movimenti <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>Patrimonio <span class=\"_ _0\"></span>Netto <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>presenti <span class=\"_ _0\"></span>Note <span class=\"_ _12\"></span>Esplicative. <span class=\"_ _12\"></span>\u00c8 <span class=\"_ _0\"></span>inoltre <span class=\"_ _12\"></span>corre<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ato<span class=\"_ _3e\"> </span>dalla Relazione sulla Gestione.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>valori <span class=\"_ _10\"></span>esp<span class=\"_ _0\"></span>osti <span class=\"_ _10\"></span>nei <span class=\"_ _10\"></span>prospetti <span class=\"_ _9\"></span>contabili <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>migliaia <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>euro; <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>ote <span class=\"_ _10\"></span>esplicative <span class=\"_ _10\"></span>sono<span class=\"_ _3e\"> </span>prevalentemente espresse in migliaia di euro, se non altrimenti specificat<span class=\"_ _2\"></span>o.<span class=\"_ _3e\"> </span>Ai <span class=\"_ _18\"> </span>fini <span class=\"_ _18\"> </span>della <span class=\"_ _18\"> </span>predisposizione <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _18\"> </span>consolidato <span class=\"_ _18\"> </span>secondo <span class=\"_ _18\"> </span>i <span class=\"_ _18\"> </span>Principi <span class=\"_ _18\"> </span>Contabili<span class=\"_ _3e\"> </span>Internazionali il Gruppo ha adottato:<span class=\"_ _3e\"> </span>1)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">lo <span class=\"_ _30\"> </span>schema <span class=\"_ _2b\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _2b\"> </span>Situazione <span class=\"_ _30\"> </span>patrimoniale-finanziaria <span class=\"_ _30\"> </span>che <span class=\"_ _2b\"> </span>prevede <span class=\"_ _2b\"> </span>la <span class=\"_ _30\"> </span>distinta<span class=\"_ _3e\"> </span></span></span>separazione tra <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e passivit\u00e0 correnti e <span class=\"_ _0\"></span>non correnti, intendendosi per correnti<span class=\"_ _3e\"> </span>quelle <span class=\"_ _17\"> </span>realizzabili <span class=\"_ _17\"> </span>nel <span class=\"_ _19\"> </span>normale <span class=\"_ _17\"> </span>ciclo <span class=\"_ _17\"> </span>operativo <span class=\"_ _17\"> </span>(IAS <span class=\"_ _17\"> </span>1,<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>par. <span class=\"_ _17\"> </span>57), <span class=\"_ _17\"> </span>generalmente<span class=\"_ _3e\"> </span>identificato nel periodo di 12 mesi successivi alla data di bila<span class=\"_ _2\"></span>ncio;<span class=\"_ _3e\"> </span>2)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">per<span class=\"_ _0\"></span> il conto economico complessivo lo schema pe<span class=\"_ _2\"></span>r natura;<span class=\"_ _3e\"> </span></span></span>3)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">per<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>rendiconto <span class=\"_ _13\"> </span>finanziario <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>presentazione <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>flussi <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>cassa <span class=\"_ _16\"> </span>con <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>metodo<span class=\"_ _3e\"> </span></span></span>indiretto.<span class=\"_ _3e\"> </span>Espressione di conformit\u00e0 ai princip<span class=\"_ _2\"></span>i contabili internazionali<span class=\"_ _3e\"> </span>Il Bilancio <span class=\"_ _2\"></span>consolidato \u00e8 s<span class=\"_ _2\"></span>tat<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>predisposto nel ris<span class=\"_ _2\"></span>petto dei <span class=\"_ _2\"></span>Principi Contabili In<span class=\"_ _2\"></span>ternazionali<span class=\"_ _3e\"> </span>(\u201cIFRS\u201d) <span class=\"_ _9\"></span>emessi <span class=\"_ _15\"> </span>dall\u2019International <span class=\"_ _15\"></span>Accounting <span class=\"_ _9\"></span>Standards <span class=\"_ _15\"></span>Board <span class=\"_ _9\"></span>(\u201cIASB\u201d) <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>recep<span class=\"_ _0\"></span>iti <span class=\"_ _9\"></span>dalla<span class=\"_ _3e\"> </span>normativa dell<span class=\"ff5\">\u2019</span>Unione Europea e <span class=\"_ _2\"></span>nel nostro ordinamento per e<span class=\"_ _2\"></span>ffetto del D. <span class=\"_ _2\"></span>Lgs. N. 38 del<span class=\"_ _3e\"> </span>28 <span class=\"_ _0\"></span>febbraio <span class=\"_ _0\"></span>2005 <span class=\"_ _12\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>riferimento del <span class=\"_ _12\"></span>bilancio. <span class=\"_ _0\"></span>Per <span class=\"_ _12\"></span>IFRS <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>intendono <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>tutti <span class=\"_ _12\"></span>i<span class=\"_ _3e\"> </span>principi <span class=\"_ _15\"></span>contabili <span class=\"_ _15\"></span>internazionali <span class=\"_ _9\"></span>rivisti <span class=\"_ _15\"> </span>(\u201cIAS\u201d), <span class=\"_ _15\"> </span>tutte <span class=\"_ _a\"> </span>le <span class=\"_ _9\"></span>interpretazioni <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span>\u2019<span class=\"ff4\">International<span class=\"_ _3e\"> </span></span>Financial <span class=\"_ _10\"></span>Reporti<span class=\"_ _2\"></span>ng <span class=\"_ _10\"></span>Interpretations <span class=\"_ _12\"></span>Committee <span class=\"_ _12\"></span>(\u201cIFRIC\u201d), <span class=\"_ _10\"></span><span class=\"ff4\">precedentemente <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>enominate<span class=\"_ _3e\"> </span></span>Standing Interpretations Committee (\u201cSIC\u201d).<span class=\"_ _3e\"> </span>INFORMATIVA MACROECONOMICA<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _29\"> </span>dell<span class=\"ff5\">\u2019</span>economia <span class=\"_ _29\"> </span>globale, <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>conte<span class=\"_ _0\"></span>sto <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>instabilit\u00e0 <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>olitica, <span class=\"_ _29\"> </span>economica <span class=\"_ _29\"> </span>e<span class=\"_ _3e\"> </span>finanziaria nonch\u00e9 la volatilit\u00e0 dei mercati finanziari potrebbero influenzar<span class=\"_ _2\"></span>e l<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>andamento<span class=\"_ _3e\"> </span>del <span class=\"_ _12\"></span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>ossibili <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>fetti <span class=\"_ _12\"></span>negativi <span class=\"_ _12\"></span>sulla <span class=\"_ _10\"></span>sua <span class=\"_ _12\"></span>situazione <span class=\"_ _12\"></span>econ<span class=\"_ _0\"></span>omica, <span class=\"_ _12\"></span>patrimoniale <span class=\"_ _12\"></span>e<span class=\"_ _3e\"> </span>finanziaria.<span class=\"_ _3e\"> </span>Rischi connessi alla situazione geopolitica mond<span class=\"_ _2\"></span>iale<span class=\"_ _3e\"> </span>Il Gruppo <span class=\"_ _0\"></span>\u00e8 esposto <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>rischi connessi <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>attuale e fu<span class=\"_ _0\"></span>tura congiuntura politico<span class=\"_ _0\"></span>-economica<span class=\"_ _3e\"> </span>globale, <span class=\"_ _10\"></span>europea<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>italiana, <span class=\"_ _10\"></span>aggravata <span class=\"_ _12\"></span>anche <span class=\"_ _10\"></span>dalle <span class=\"_ _12\"></span>recenti <span class=\"_ _12\"></span>ten<span class=\"_ _0\"></span>sioni <span class=\"_ _12\"></span>politiche <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>militari <span class=\"_ _12\"></span>in<span class=\"_ _3e\"> </span>Ucraina e<span class=\"_ _2\"></span> Israele, <span class=\"_ _2\"></span>la c<span class=\"_ _2\"></span>ui evoluzione <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i cui <span class=\"_ _2\"></span>impatti <span class=\"_ _2\"></span>politici <span class=\"_ _2\"></span>ed economici<span class=\"_ _2\"></span> sono anco<span class=\"_ _2\"></span>ra incerti<span class=\"_ _3e\"> </span>e <span class=\"_ _13\"> </span>di <span class=\"_ _3b\"> </span>d<span class=\"_ _0\"></span>ifficile  valutazione. <span class=\"_ _13\"> </span>Non <span class=\"_ _13\"> </span>si  p<span class=\"_ _0\"></span>u\u00f2,  pertanto, <span class=\"_ _13\"> </span>escludere <span class=\"_ _13\"> </span>che <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>manifestarsi <span class=\"_ _3b\"> </span>e/o <span class=\"_ _13\"> </span>il<span class=\"_ _3e\"> </span>perdurare <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>eventuali <span class=\"_ _13\"> </span>fenomeni <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>recessione <span class=\"_ _3b\"> </span>econ<span class=\"_ _0\"></span>omica <span class=\"_ _13\"> </span>e/o <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>instabilit\u00e0 <span class=\"_ _13\"> </span>politica<span class=\"_ _3e\"> </span>nonch\u00e9 <span class=\"_ _2\"></span>eventuali <span class=\"_ _6\"></span>future <span class=\"_ _2\"></span>ripercussioni <span class=\"_ _6\"></span>negative, <span class=\"_ _2\"></span>anc<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>significative, <span class=\"_ _2\"></span>sull<span class=\"ff5\">\u2019</span>economia <span class=\"_ _6\"></span>globale,<span class=\"_ _3e\"> </span>europea <span class=\"_ _16\"> </span>e/o <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>azionale, <span class=\"_ _16\"> </span>possano <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>eterminare <span class=\"_ _13\"> </span>un <span class=\"_ _16\"> </span>indebolimento <span class=\"_ _16\"> </span>della <span class=\"_ _16\"> </span>domanda <span class=\"_ _13\"> </span>dei<span class=\"_ _3e\"> </span>prodotti <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Gruppo, <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>possibili <span class=\"_ _12\"></span>effetti <span class=\"_ _12\"></span>negativi <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ll<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>sulle <span class=\"_ _12\"></span>prospettive <span class=\"_ _12\"></span>nonch\u00e9<span class=\"_ _3e\"> </span>sulla situazione economica, patrimoniale e finanzi<span class=\"_ _2\"></span>aria d<span class=\"_ _0\"></span>el Gruppo stesso.<span class=\"_ _3e\"> </span>La  situaz<span class=\"_ _0\"></span>ione  geopolitica  mondiale <span class=\"_ _3b\"> </span>sta <span class=\"_ _13\"> </span>vivendo  un <span class=\"_ _13\"> </span>momento  di  estrema <span class=\"_ _3b\"> </span>ten<span class=\"_ _0\"></span>sione  e<span class=\"_ _3e\"> </span>complessit\u00e0 <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>causa <span class=\"_ _16\"> </span>dei <span class=\"_ _13\"> </span>conflitti <span class=\"_ _16\"> </span>militari <span class=\"_ _29\"> </span>in <span class=\"_ _13\"> </span>una <span class=\"_ _16\"> </span>situazione <span class=\"_ _16\"> </span>gi\u00e0 <span class=\"_ _16\"> </span>critica <span class=\"_ _16\"> </span>causata <span class=\"_ _13\"> </span>dalla<span class=\"_ _3e\"> </span>pandemia, <span class=\"_ _0\"></span>ha <span class=\"_ _12\"></span>ulteriormente <span class=\"_ _0\"></span>stimolato <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fenomeni <span class=\"_ _12\"></span>inflattivi <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>le <span class=\"_ _0\"></span>dinamiche <span class=\"_ _0\"></span>speculat<span class=\"_ _0\"></span>ive. <span class=\"_ _0\"></span>Il<span class=\"_ _3e\"> </span>Gruppo ha <span class=\"_ _6\"></span>un coinvolgimento <span class=\"_ _6\"></span>mo<span class=\"_ _0\"></span>lto <span class=\"_ _2\"></span>limitato <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>aree interessate <span class=\"_ _2\"></span>sia del <span class=\"_ _6\"></span>con<span class=\"_ _0\"></span>flitto <span class=\"_ _2\"></span>russo-<span class=\"_ _3e\"> </span>ucraino <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>israeliano-palestinese <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>il <span class=\"_ _15\"></span>suo <span class=\"_ _15\"></span>modello <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>bu<span class=\"_ _0\"></span>siness <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _9\"></span>particolarmente<span class=\"_ _3e\"> </span>esposto ai <span class=\"_ _0\"></span>fenomeni inflattivi delle<span class=\"_ _0\"></span> materie prime <span class=\"_ _0\"></span>o ai <span class=\"_ _0\"></span>maggiori costi d<span class=\"_ _0\"></span>i energ<span class=\"_ _0\"></span>ia; tuttavia<span class=\"_ _0\"></span>,<span class=\"_ _3e\"> </span>non si pu\u00f2 esclu<span class=\"_ _2\"></span>dere che il perdurare <span class=\"_ _2\"></span>di tale situa<span class=\"_ _2\"></span>zione possa determinare delle <span class=\"_ _2\"></span>pressioni<span class=\"_ _3e\"> </span>sui margini o impatti sulla propensione al consumo di beni durevoli.<span class=\"_ _3e\"> </span>Rischi connessi al cambiamento climatico<span class=\"_ _3e\"> </span>Nella <span class=\"_ _29\"> </span>predisposizione <span class=\"_ _29\"> </span>del <span class=\"_ _19\"> </span>bilancio <span class=\"_ _29\"> </span>consolidato <span class=\"_ _29\"> </span>annuale, <span class=\"_ _29\"> </span>t<span class=\"_ _0\"></span>enuto <span class=\"_ _29\"> </span>conto <span class=\"_ _29\"> </span>delle <span class=\"_ _29\"> </span>p<span class=\"_ _0\"></span>riorit\u00e0<span class=\"_ _3e\"> </span>condivise <span class=\"_ _0\"></span>dall\u2019ESMA <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>alla <span class=\"_ _12\"></span>luce <span class=\"_ _0\"></span>delle <span class=\"_ _12\"></span>risultanze <span class=\"_ _0\"></span>emerse <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span><span class=\"ff7\">The <span class=\"_ _12\"></span>Global <span class=\"_ _0\"></span>Risks <span class=\"_ _12\"></span>Report <span class=\"_ _0\"></span>2023<span class=\"_ _3e\"> </span></span>redatto <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>World <span class=\"_ _0\"></span>Economic <span class=\"_ _0\"></span>Forum, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>management d<span class=\"_ _0\"></span>i IDB <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>valutato <span class=\"_ _0\"></span>l\u2019effetto <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>rischi<span class=\"_ _3e\"> </span>climatici sul Gruppo.<span class=\"_ _3e\"> </span>Nello <span class=\"_ _0\"></span>specif<span class=\"_ _0\"></span>ico, <span class=\"_ _0\"></span>attraverso <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>efinizione d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>potenziali <span class=\"_ _0\"></span>impatti <span class=\"_ _12\"></span>dei <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>fisici <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>rischi<span class=\"_ _3e\"> </span>di  tr<span class=\"_ _2\"></span>ansizione  (relativi<span class=\"_ _2\"></span>  a<span class=\"_ _2\"></span>lle  innovazioni <span class=\"_ _a\"> </span>tecnologiche,  alle <span class=\"_ _a\"> </span>modifiche  normative, <span class=\"_ _a\"> </span>e  alle<span class=\"_ _3e\"> </span>mutevoli <span class=\"_ _19\"> </span>aspettative <span class=\"_ _29\"> </span>del <span class=\"_ _19\"> </span>mercato), <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>management <span class=\"_ _29\"> </span>ha <span class=\"_ _19\"> </span>potuto <span class=\"_ _19\"> </span>ottenere <span class=\"_ _29\"> </span>un <span class=\"_ _19\"> </span>quadr<span class=\"_ _0\"></span><span class=\"ls14\">o<span class=\"_ _3e\"> </span></span>sufficientemente <span class=\"_ _16\"> </span>completo <span class=\"_ _13\"> </span>della <span class=\"_ _13\"> </span>sit<span class=\"_ _0\"></span>uazione <span class=\"_ _13\"> </span>a <span class=\"_ _16\"> </span>livello <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>Gruppo. <span class=\"_ _13\"> </span>Alla <span class=\"_ _16\"> </span>luce <span class=\"_ _16\"> </span>di <span class=\"_ _13\"> </span>queste<span class=\"_ _3e\"> </span>considerazioni,  non  \u00e8  s<span class=\"_ _2\"></span>tata  rilevata  alcuna  influenza  signi<span class=\"_ _2\"></span>ficativa  nelle  stime  e  n<span class=\"_ _2\"></span>elle<span class=\"_ _3e\"> </span>valutazioni dei piani.<span class=\"_ _3e\"> </span>A meno di cambiamenti normativi, a oggi non prevedibili n\u00e9<span class=\"_ _2\"></span> ipotizzabili e in ragione delle<span class=\"_ _3e\"> </span>numerose <span class=\"_ _a\"> </span>azioni <span class=\"_ _15\"> </span>poste <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>essere <span class=\"_ _15\"> </span>dalle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>del <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>la <span class=\"_ _15\"> </span>loro <span class=\"_ _a\"> </span>mitigazione <span class=\"_ _a\"> </span>(ivi<span class=\"_ _3e\"> </span>compreso l\u2019a<span class=\"_ _2\"></span>deguato tra<span class=\"_ _2\"></span>sferimento del<span class=\"_ _2\"></span> rischio <span class=\"_ _2\"></span>alle com<span class=\"_ _2\"></span>pagnie assicurative<span class=\"_ _2\"></span>), non <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>ritiene<span class=\"_ _3e\"> </span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cambiamento climatico <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>possa avere <span class=\"_ _0\"></span>impatti <span class=\"_ _0\"></span>significativi stante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>tipologia<span class=\"_ _3e\"> </span>di business e i fattori produttivi oggi utilizzati.<span class=\"_ _3e\"> </span>Pienamente <span class=\"_ _36\"> </span>conscio <span class=\"_ _33\"> </span>dell\u2019importanza <span class=\"_ _33\"> </span>st<span class=\"_ _0\"></span>rategic<span class=\"_ _2\"></span>a <span class=\"_ _36\"> </span>di <span class=\"_ _36\"> </span>un\u2019operativit\u00e0 <span class=\"_ _33\"> </span>responsabile <span class=\"_ _36\"> </span>e<span class=\"_ _3e\"> </span>sostenibile, <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>deciso <span class=\"_ _0\"></span>da <span class=\"_ _12\"></span>tempo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>assumere <span class=\"_ _12\"></span>una <span class=\"_ _0\"></span>posiz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>proattiva <span class=\"_ _12\"></span>sul <span class=\"_ _0\"></span>tema<span class=\"_ _3e\"> </span>della <span class=\"_ _2e\"> </span>sostenibilit\u00e0 <span class=\"_ _2e\"> </span>comunicando <span class=\"_ _2e\"> </span>anche <span class=\"_ _2e\"> </span>volontariamente <span class=\"_ _2b\"> </span>ai <span class=\"_ _2e\"> </span>propri <span class=\"_ _2e\"> </span>stakeholder <span class=\"_ _2e\"> </span>le<span class=\"_ _3e\"> </span>informative <span class=\"_ _10\"></span>relative <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>fattori <span class=\"_ _10\"></span>ambientali, <span class=\"_ _10\"></span>sociali <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>governance. <span class=\"_ _10\"></span>Il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>riconosce <span class=\"_ _12\"></span>il<span class=\"_ _3e\"> </span>fondamentale <span class=\"_ _2\"></span>ruolo <span class=\"_ _6\"></span>che <span class=\"_ _2\"></span>svolge <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>cooperazione <span class=\"_ _2\"></span>stabile <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>duratura <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>tutti <span class=\"_ _2\"></span>gli <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>akeholder<span class=\"_ _3e\"> </span>e l\u2019impegno verso un business sempre pi\u00f9 sostenibile<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Nei <span class=\"_ _9\"></span>primi <span class=\"_ _15\"></span>mesi <span class=\"_ _9\"></span>del <span class=\"_ _15\"></span>2024, <span class=\"_ _9\"></span>la <span class=\"_ _15\"> </span>Societ\u00e0 <span class=\"_ _9\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>concluso <span class=\"_ _9\"></span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _15\"></span>la <span class=\"_ _9\"></span>quantificazione <span class=\"_ _9\"></span>della<span class=\"_ _3e\"> </span>propria <span class=\"_ _2\"></span><span class=\"ff7\">carbon<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>footprint<span class=\"ff4\"> <span class=\"_ _2\"></span><span class=\"ff5\">di <span class=\"_ _2\"></span>organizzazione <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>riferimento <span class=\"_ _2\"></span>all\u2019esercizio <span class=\"_ _6\"></span>20<span class=\"_ _0\"></span>23. <span class=\"_ _6\"></span>L\u2019inventario,<span class=\"_ _3e\"> </span></span></span></span>quantificato <span class=\"_ _18\"> </span>e <span class=\"_ _17\"> </span>certificato <span class=\"_ _17\"> </span>secondo <span class=\"_ _18\"> </span>lo <span class=\"_ _18\"> </span>standard <span class=\"_ _17\"> </span>ISO <span class=\"_ _18\"> </span>14064<span class=\"_ _0\"></span>-1, <span class=\"_ _18\"> </span>\u00e8 <span class=\"_ _17\"> </span>stato <span class=\"_ _18\"> </span>interamente<span class=\"_ _3e\"> </span>compensato <span class=\"_ _15\"></span>mediante <span class=\"_ _15\"></span>l\u2019acquisto <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>crediti <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>carbonio <span class=\"_ _15\"> </span>volontari. <span class=\"_ _15\"></span>Si <span class=\"_ _15\"></span>tratta <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>un <span class=\"_ _15\"></span>primo<span class=\"_ _3e\"> </span>importante p<span class=\"_ _0\"></span>asso ver<span class=\"ff5\">so <span class=\"_ _0\"></span>l\u2019adozione di un piano <span class=\"_ _0\"></span>di riduzione <span class=\"_ _0\"></span>degli impatti ambientali d<span class=\"_ _0\"></span>elle<span class=\"_ _3e\"> </span></span>attivit\u00e0 di Gruppo, grazie al quale IDB opera gi\u00e0 oggi in regime <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span><span class=\"ff7\">carbon neutrality</span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "promuovere  un  polo  del  design  italiano  nel  settore  dei  mobili,  dell\u2019arredamento, dell\u2019illuminazione e, dal 2023, soluzioni per cucine componibili e sistemi di alta qualit\u00e0, in grado di porre in essere sinergie dimensionali, organizzative, manageriali, strategiche e distributive, necessarie per competere a livello internazionale, in un settore dove l\u2019Italia ha un vantaggio competitivo ed eccellenti competenze creative e di prodotto. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "Con riferimento alle<span class=\"_ _2\"></span> operazioni di acquisi<span class=\"_ _2\"></span>zion<span class=\"_ _0\"></span>e per<span class=\"_ _2\"></span>fez<span class=\"_ _0\"></span>ionate <span class=\"_ _2\"></span>nel <span class=\"ff5\">corso dell\u2019esercizio</span> <span class=\"ls6\">202</span>3<span class=\"ls19\">,<span class=\"_ _3e\"> </span></span>si evidenzia:<span class=\"_ _3e\"> </span>1)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>Cubo <span class=\"_ _9\"></span>Design <span class=\"_ _9\"></span>S.r.l.<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>della <span class=\"_ _10\"></span>su<span class=\"_ _0\"></span>a <span class=\"_ _10\"></span>controllata <span class=\"_ _9\"></span>Nian <span class=\"_ _9\"></span>Design <span class=\"_ _10\"></span>S.r.l. <span class=\"_ _9\"></span>In <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _10\"></span>31<span class=\"_ _3e\"> </span></span></span>gennaio  2023 <span class=\"_ _13\"> </span>IDB,  per  il <span class=\"_ _13\"> </span>tramite  d<span class=\"_ _0\"></span>el  veicolo  costituit<span class=\"_ _0\"></span>o  allo  scopo <span class=\"_ _13\"> </span>Fincubo <span class=\"_ _16\"> </span>S.r.l.<span class=\"_ _3e\"> </span>(partecipato  al  60%  da  IDB  e <span class=\"_ _13\"> </span>al  40%  dagli  ex  soci  d<span class=\"_ _0\"></span>ella  Cubo  Design  S.r.l.),  ha<span class=\"_ _3e\"> </span>acquistato il <span class=\"_ _2\"></span>100% del <span class=\"_ _2\"></span>capitale sociale <span class=\"_ _2\"></span>di C<span class=\"_ _2\"></span>ubo Design <span class=\"_ _2\"></span>S.r.l., societ\u00e0 speciali<span class=\"_ _2\"></span>zzata nella<span class=\"_ _3e\"> </span>realizzazione <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cucine <span class=\"_ _9\"></span>comp<span class=\"_ _0\"></span>onibili, <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>controllata <span class=\"_ _15\"></span>al <span class=\"_ _9\"></span>51%, <span class=\"_ _9\"></span>Nian <span class=\"_ _9\"></span>D<span class=\"_ _0\"></span>esign <span class=\"_ _9\"></span>S<span class=\"_ _0\"></span>.r.l.,<span class=\"_ _3e\"> </span>specializzata <span class=\"_ _9\"></span>nella <span class=\"_ _9\"></span>lavorazione <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>marmi <span class=\"_ _9\"></span>funzionali <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>produzione <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>cucine. <span class=\"_ _9\"></span>In<span class=\"_ _3e\"> </span>data <span class=\"_ _12\"></span>26 <span class=\"_ _10\"></span>giugno <span class=\"_ _0\"></span>2023 <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>stata <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>esecuzione <span class=\"_ _12\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>usione <span class=\"_ _12\"></span>inversa <span class=\"_ _12\"></span>della<span class=\"_ _3e\"> </span>Fincubo <span class=\"_ _2\"></span>S.r.l. <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>Cub<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>Design <span class=\"_ _2\"></span>S.r.l., <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>progetto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fusione <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>atato <span class=\"_ _2\"></span>22 maggi<span class=\"_ _2\"></span>o<span class=\"_ _3e\"> </span>2023. <span class=\"_ _15\"></span>La <span class=\"_ _15\"></span>citata <span class=\"_ _15\"></span>operazione <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>fusione <span class=\"_ _15\"> </span>era <span class=\"_ _15\"> </span>stata <span class=\"_ _9\"></span>delib<span class=\"_ _0\"></span>erata <span class=\"_ _9\"></span>da <span class=\"_ _15\"> </span>entrambe <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>societ\u00e0<span class=\"_ _3e\"> </span>partecipanti <span class=\"_ _12\"></span>all<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _12\"></span>con <span class=\"_ _0\"></span>delibere <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>rispettive <span class=\"_ _0\"></span>assemblee <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>soci <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>enutesi<span class=\"_ _3e\"> </span>in <span class=\"_ _9\"></span>data <span class=\"_ _10\"></span>24 <span class=\"_ _9\"></span>maggio <span class=\"_ _10\"></span>2023, <span class=\"_ _9\"></span>con <span class=\"_ _10\"></span>efficacia <span class=\"_ _9\"></span>contabile <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>fiscale <span class=\"_ _9\"></span>retrodatata <span class=\"_ _10\"></span>al <span class=\"_ _9\"></span>1\u00b0 <span class=\"_ _10\"></span>gennaio<span class=\"_ _3e\"> </span>2023.<span class=\"ls0\">  Si  segnala,<span class=\"_ _2\"></span>  in<span class=\"_ _0\"></span>oltre,  che  nel<span class=\"_ _2\"></span>  mese  di  dicembre  2023  Cubo  Design  S.r.l.  ha<span class=\"_ _3e\"> </span></span>acquistato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>restante <span class=\"_ _2\"></span>49% <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>N<span class=\"_ _0\"></span>ian <span class=\"_ _6\"></span>D<span class=\"_ _0\"></span>esign <span class=\"_ _2\"></span>S.r.l. <span class=\"_ _6\"></span>arrivando, cos\u00ec,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>al controll<span class=\"_ _2\"></span>o<span class=\"_ _3e\"> </span>totalitario della stessa;<span class=\"_ _3e\"> </span>2)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isto  in  data  18 <span class=\"_ _13\"> </span>luglio  2023  del  31%  delle <span class=\"_ _13\"> </span>qu<span class=\"_ _0\"></span>ote  della  Axo  Light  S.r.l.  e  il<span class=\"_ _3e\"> </span></span></span>conseguente controllo della stessa rispetto al precedente controllo congiunto;<span class=\"_ _3e\"> </span>3)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _0\"></span>in data <span class=\"_ _0\"></span>29 <span class=\"_ _12\"></span>settembre <span class=\"_ _0\"></span>2023, per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tramite <span class=\"_ _0\"></span>della neo <span class=\"_ _12\"></span>costituita Finturri <span class=\"_ _0\"></span>S.r.l.<span class=\"_ _3e\"> </span></span></span>posseduta <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>51%, <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>intero <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Turri <span class=\"_ _0\"></span>2K <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>sua <span class=\"_ _0\"></span>volta con<span class=\"_ _0\"></span>trolla <span class=\"_ _0\"></span>il<span class=\"_ _3e\"> </span>100% <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>Turri <span class=\"_ _a\"> </span>UK <span class=\"_ _a\"> </span>Ltd., <span class=\"_ _a\"> </span>Tu<span class=\"_ _0\"></span>rri <span class=\"_ _15\"> </span>USA <span class=\"_ _f\"> </span>Corp. <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>Shanghai <span class=\"_ _a\"> </span>Turri <span class=\"_ _a\"> </span>Furnitures.<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>Si<span class=\"_ _3e\"> </span>precisa  c<span class=\"_ _2\"></span>he  in<span class=\"_ _2\"></span>  data <span class=\"_ _a\"> </span>22  dicembre <span class=\"_ _a\"> </span>2023  \u00e8 <span class=\"_ _f\"> </span>stata <span class=\"_ _a\"> </span>data  esecu<span class=\"_ _2\"></span>zione  all\u2019operazione <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>fusione <span class=\"_ _13\"> </span>inversa <span class=\"_ _16\"> </span>della <span class=\"_ _13\"> </span>Finturri <span class=\"_ _13\"> </span>S.r.l. <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>Tu<span class=\"_ _0\"></span>rri <span class=\"_ _13\"> </span>2K <span class=\"_ _13\"> </span>S.r.l.<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span>contestuale <span class=\"_ _13\"> </span>cambio <span class=\"_ _16\"> </span>di<span class=\"_ _3e\"> </span>denominazione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Turri <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>progetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fusione <span class=\"_ _0\"></span>datato 13 <span class=\"_ _0\"></span>novemb<span class=\"_ _0\"></span>re<span class=\"_ _3e\"> </span>2023. <span class=\"_ _15\"></span>La <span class=\"_ _15\"></span>citata <span class=\"_ _15\"></span>operazione <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>fusione <span class=\"_ _15\"> </span>era <span class=\"_ _15\"> </span>stata <span class=\"_ _9\"></span>delib<span class=\"_ _0\"></span>erata <span class=\"_ _9\"></span>da <span class=\"_ _15\"> </span>entrambe <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>societ\u00e0<span class=\"_ _3e\"> </span>partecipanti <span class=\"_ _12\"></span>all\u2019operazione <span class=\"_ _0\"></span>con <span class=\"_ _12\"></span>delibere <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span><span class=\"ff4\">rispettive <span class=\"_ _12\"></span>assemblee <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>soci <span class=\"_ _12\"></span>tenutesi<span class=\"_ _3e\"> </span></span>in data 16 novembre 2023, con efficacia contabile<span class=\"_ _2\"></span> e fiscale retrodata<span class=\"_ _0\"></span><span class=\"ls5\">ta</span>.<span class=\"_ _3e\"> </span>1.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ff8\">A<span class=\"_ _0\"></span>ggregazioni aziendali<span class=\"_ _3e\"> </span></span></span>Acquisizione di Cubo Design S.r.l.<span class=\"_ _3e\"> </span>In <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>gennaio 2023 <span class=\"_ _0\"></span>IDB, p<span class=\"_ _0\"></span>er il <span class=\"_ _0\"></span>tramite <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>veicolo cost<span class=\"_ _0\"></span>ituito allo <span class=\"_ _0\"></span>scopo <span class=\"_ _0\"></span>Fincubo <span class=\"_ _0\"></span>S.r.l.<span class=\"_ _3e\"> </span>(partecipato al 60% da <span class=\"_ _0\"></span>IDB e al <span class=\"_ _0\"></span>40% dagli ex soci della Cubo Design <span class=\"_ _0\"></span>S.r.l.), ha acquistato il<span class=\"_ _3e\"> </span>100% <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capitale sociale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Cubo <span class=\"_ _0\"></span>Design <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _0\"></span>societ\u00e0 specializzata <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>realizzazione <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>cucine <span class=\"_ _f\"> </span>componibili, <span class=\"_ _a\"> </span>con <span class=\"_ _f\"> </span>una <span class=\"_ _a\"> </span>controllata <span class=\"_ _f\"> </span>al <span class=\"_ _a\"> </span>51%, <span class=\"_ _f\"> </span>Nian <span class=\"_ _a\"> </span>Design  S.r.l.<span class=\"_ _2\"></span>, <span class=\"_ _f\"> </span>specializzata <span class=\"_ _a\"> </span>nella<span class=\"_ _3e\"> </span>lavorazione di marmi funzionali alla produzione d<span class=\"_ _2\"></span>elle cucine.<span class=\"_ _3e\"> </span>Il prezzo previsto per l<span class=\"ff5\">\u2019</span>acquisizione \u00e8 articolato come segue:<span class=\"_ _3e\"> </span>a)<span class=\"ff9 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff4\">corrispettivo <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>momento <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _9\"></span>Euro <span class=\"_ _9\"></span>48.000 <span class=\"_ _9\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cui <span class=\"_ _15\"></span>Euro <span class=\"_ _9\"></span>9.200<span class=\"_ _3e\"> </span></span></span>migliaia quale provvista a titolo di reinvestimento da parte degli ex soci;<span class=\"_ _3e\"> </span>b)<span class=\"ff9 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff4\">corrisp<span class=\"_ _0\"></span>ettivo <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ifferito <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>titolo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span><span class=\"ff7\">earn <span class=\"_ _9\"></span>out</span> <span class=\"_ _9\"></span>variabile, <span class=\"_ _9\"></span>da <span class=\"_ _10\"></span>regolare <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>partire <span class=\"_ _10\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>anno<span class=\"_ _3e\"> </span></span></span>202<span class=\"ls0\">3  e <span class=\"_ _13\"> </span>su  base <span class=\"_ _13\"> </span>annuale  fino<span class=\"_ _0\"></span>  <span class=\"ls11\">a <span class=\"_ _13\"> </span></span>un <span class=\"_ _13\"> </span>massimo  di  Eu<span class=\"_ _0\"></span>ro  4.300 <span class=\"_ _13\"> </span>migliaia  in <span class=\"_ _13\"> </span>funzione<span class=\"_ _3e\"> </span></span>dell<span class=\"ff5\">\u2019</span>effettivo  incasso  o  compen<span class=\"_ _0\"></span>sazione  dei  crediti  fiscali  di  Cubo <span class=\"_ _3b\"> </span>esistenti <span class=\"_ _3b\"> </span>al  31<span class=\"_ _3e\"> </span>dicembre 2021;<span class=\"_ _3e\"> </span>c)<span class=\"ff9 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff4\">corrispettivo d<span class=\"_ _0\"></span>ifferito a <span class=\"_ _0\"></span>titolo d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span><span class=\"ff7\">earn <span class=\"_ _0\"></span>out</span>, d<span class=\"_ _0\"></span>a regolare <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire d<span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>anno <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>entro<span class=\"_ _3e\"> </span></span></span>30 <span class=\"_ _12\"></span>giorni <span class=\"_ _0\"></span>dall<span class=\"ff5\">\u2019</span>approvazione <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>Bilancio <span class=\"_ _0\"></span>2023 <span class=\"_ _12\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _12\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>EBITDA <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>realizzato <span class=\"_ _0\"></span>da<span class=\"_ _3e\"> </span>Cubo <span class=\"_ _12\"></span>Design <span class=\"_ _12\"></span>S.r.l. <span class=\"_ _10\"></span>negli <span class=\"_ _12\"></span>esercizi <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22-2023 <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>stimato <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>acquisizi<span class=\"_ _2\"></span>one <span class=\"_ _10\"></span>pari <span class=\"_ _10\"></span><span class=\"ls1e\">a<span class=\"_ _3e\"> </span></span>Euro 4.474 migliaia quale importo massimo contrattualmente pr<span class=\"_ _2\"></span>evisto e attualizzato<span class=\"_ _3e\"> </span>per tener conto del fattore temporale.<span class=\"_ _3e\"> </span>Contestualmente all<span class=\"ff5\">\u2019</span>acquisizione \u00e8 stato sti<span class=\"_ _2\"></span>pulato un accordo di <span class=\"ff7\">put &amp; call</span> tra IDB e i<span class=\"_ _2\"></span> soci<span class=\"_ _3e\"> </span>venditori p<span class=\"_ _0\"></span>er il <span class=\"_ _0\"></span>trasferimento <span class=\"_ _0\"></span>della residua <span class=\"_ _0\"></span>quota del <span class=\"_ _0\"></span>40%. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _0\"></span>accordo <span class=\"_ _0\"></span>prevede che<span class=\"_ _3e\"> </span>nel 2027, dopo l<span class=\"ff5\">\u2019</span>approvazione del bilancio 2026:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff5\">i <span class=\"_ _a\"> </span>soci <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>minoranza <span class=\"_ _15\"></span>avranno <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>diritto <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>cedere <span class=\"_ _15\"></span>(\u201copzione <span class=\"_ _15\"></span>put\u201d) <span class=\"_ _15\"> </span>alla <span class=\"_ _15\"> </span>ID<span class=\"_ _0\"></span>B, <span class=\"_ _9\"></span>che <span class=\"_ _a\"> </span>avr\u00e0<span class=\"_ _3e\"> </span></span></span>l<span class=\"ff5\">\u2019</span>obbligo  di <span class=\"_ _a\"> </span>acquistare,  le <span class=\"_ _f\"> </span>proprie <span class=\"_ _f\"> </span>partecipazioni <span class=\"_ _f\"> </span>nella <span class=\"_ _f\"> </span>societ\u00e0  c<span class=\"_ _2\"></span>on  pagamento  in<span class=\"_ _3e\"> </span>denaro <span class=\"_ _13\"> </span>per <span class=\"_ _3b\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>corrispettivo <span class=\"_ _3b\"> </span>calcolato <span class=\"_ _13\"> </span>sulla <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>EBITDA  medio <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>biennio<span class=\"_ _3e\"> </span>precedente <span class=\"_ _f\"> </span>all<span class=\"ff5\">\u2019</span>esercizio  dell<span class=\"ff5\">\u2019</span>opzione, <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>applica  un <span class=\"_ _f\"> </span>fattore <span class=\"_ _f\"> </span>moltiplicativo  e<span class=\"_ _2\"></span>  al<span class=\"_ _3e\"> </span>risultato <span class=\"_ _10\"></span>si <span class=\"_ _10\"></span>detrae <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>posizione <span class=\"_ _10\"></span>finanziaria <span class=\"_ _10\"></span>netta <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>fine <span class=\"_ _10\"></span>esercizio <span class=\"_ _12\"></span>dell<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>anno<span class=\"_ _3e\"> </span>precedente all<span class=\"ff5\">\u2019</span>esercizio del diritto;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">q<span class=\"_ _0\"></span>ualora <span class=\"_ _13\"> </span>i <span class=\"_ _16\"> </span>soci <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>minoranza <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _13\"> </span>esercitino <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>ut, <span class=\"_ _13\"> </span>IDB <span class=\"_ _16\"> </span>avr\u00e0 <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _13\"> </span>di<span class=\"_ _3e\"> </span></span></span>acquistare <span class=\"_ _0\"></span>(\u201copzione <span class=\"_ _12\"></span>call\u201d) <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>40% <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capitale <span class=\"_ _12\"></span>sociale <span class=\"_ _0\"></span>della <span class=\"_ _12\"></span>Fincubo <span class=\"_ _0\"></span>S.r.l. <span class=\"_ _0\"></span>dagli <span class=\"_ _12\"></span>stessi,<span class=\"_ _3e\"> </span>che <span class=\"_ _15\"> </span>avranno <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>vendere, <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>un <span class=\"_ _15\"> </span>corrispettivo <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>eterminato <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>stesse<span class=\"_ _3e\"> </span>modalit\u00e0 di calcolo dell<span class=\"ff5\">\u2019</span>opzione put.<span class=\"_ _3e\"> </span>Sulla b<span class=\"_ _0\"></span>ase di quest<span class=\"_ _0\"></span>a combinazione di <span class=\"_ _0\"></span>opzioni <span class=\"_ _0\"></span><span class=\"ff7\">put &amp; call</span>, <span class=\"_ _0\"></span>in sed<span class=\"_ _0\"></span>e di b<span class=\"_ _0\"></span>ilancio consolidato la<span class=\"_ _3e\"> </span>quota <span class=\"_ _9\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>partecipazione <span class=\"_ _9\"></span>espressa <span class=\"_ _15\"></span>dal <span class=\"_ _15\"></span>Gruppo <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _15\"></span>pari <span class=\"_ _9\"></span>al <span class=\"_ _15\"></span>100% <span class=\"_ _9\"></span>della <span class=\"_ _15\"> </span>controllata <span class=\"_ _15\"></span>Cubo<span class=\"_ _3e\"> </span>Design. <span class=\"_ _10\"></span>Contestualmente <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>stata <span class=\"_ _12\"></span>iscritta <span class=\"_ _10\"></span>tra <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>altre <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _10\"></span>finanziarie <span class=\"_ _12\"></span>non <span class=\"_ _10\"></span>correnti <span class=\"_ _10\"></span>la<span class=\"_ _3e\"> </span>passivit\u00e0 <span class=\"_ _16\"> </span>finanziaria <span class=\"_ _16\"> </span>relativa <span class=\"_ _29\"> </span>all<span class=\"ff5\">\u2019</span>acquisto <span class=\"_ _16\"> </span>della <span class=\"_ _16\"> </span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>40% <span class=\"_ _16\"> </span>delle <span class=\"_ _29\"> </span>minoranze, <span class=\"_ _16\"> </span>pari<span class=\"_ _3e\"> </span>complessivamente a Euro 32.668 migliaia alla data di acquisi<span class=\"_ _2\"></span>zione.<span class=\"_ _3e\"> </span>Si <span class=\"_ _10\"></span>segnala <span class=\"_ _12\"></span>che <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>data <span class=\"_ _10\"></span>26 <span class=\"_ _12\"></span>giugno <span class=\"_ _10\"></span>2023 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _10\"></span>stata <span class=\"_ _12\"></span>data <span class=\"_ _10\"></span>esecuzione <span class=\"_ _12\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>fusione<span class=\"_ _3e\"> </span>inversa <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Fincubo S.r.l. <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Cubo <span class=\"_ _0\"></span>Design S.r.l., <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>del p<span class=\"_ _0\"></span>rogetto di <span class=\"_ _0\"></span>fusione <span class=\"_ _0\"></span>datato<span class=\"_ _3e\"> </span>22 <span class=\"_ _a\"> </span>maggio <span class=\"_ _15\"> </span>2023. <span class=\"_ _a\"> </span>La <span class=\"_ _a\"> </span>citata <span class=\"_ _15\"> </span>operazione <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>fusione <span class=\"_ _15\"> </span>era <span class=\"_ _a\"> </span>stata <span class=\"_ _a\"> </span>deliberata <span class=\"_ _15\"></span>da <span class=\"_ _a\"> </span>entrambe <span class=\"_ _15\"> </span>le<span class=\"_ _3e\"> </span>societ\u00e0 <span class=\"_ _29\"> </span>partecipanti <span class=\"_ _16\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _16\"> </span>con <span class=\"_ _29\"> </span>delibere <span class=\"_ _16\"> </span>delle <span class=\"_ _29\"> </span>rispettive <span class=\"_ _29\"> </span>assemblee <span class=\"_ _16\"> </span>dei <span class=\"_ _29\"> </span>soci<span class=\"_ _3e\"> </span>tenutesi in data 24 maggio 2023.<span class=\"_ _3e\"> </span>Il <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2023 <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Gruppo <span class=\"_ _6\"></span>ID<span class=\"_ _0\"></span>B <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>clude <span class=\"_ _6\"></span>il ris<span class=\"_ _2\"></span>ultato <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3e\"> </span>Cubo <span class=\"_ _12\"></span>Design <span class=\"_ _0\"></span>S.r.l. <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>periodo <span class=\"_ _12\"></span>trascorso <span class=\"_ _12\"></span>dalla <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>acquisizione <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>include <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>risultato<span class=\"_ _3e\"> </span>della Ni<span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>Design S.r.l. <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>relazione <span class=\"_ _2\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>effettiva <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>controllo (51%) <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>tenut<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>sino <span class=\"_ _2\"></span>alla<span class=\"_ _3e\"> </span>data <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>20 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _12\"></span>perfezionato <span class=\"_ _0\"></span>l\u2019acquisto <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Cubo <span class=\"_ _12\"></span>Design<span class=\"_ _3e\"> </span>della <span class=\"_ _2\"></span>residua <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>minoranza <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>49% <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>un im<span class=\"_ _2\"></span>porto <span class=\"_ _2\"></span>pari a <span class=\"_ _6\"></span>circa Eur<span class=\"_ _2\"></span>o 700 <span class=\"_ _2\"></span>migliaia.<span class=\"_ _3e\"> </span>Dalla data di acquisizione al 31 d<span class=\"_ _0\"></span>icembre i ricavi di vendita per beni e ser<span class=\"_ _2\"></span>vizi d<span class=\"_ _0\"></span>elle societ\u00e0<span class=\"_ _3e\"> </span>Cubo Design S.r.l. e Nian Design S.r.l. ammontano a Euro 52.273 migliaia.<span class=\"_ _3e\"> </span>Nel caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui l<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _0\"></span>delle due <span class=\"_ _0\"></span>societ\u00e0 fosse <span class=\"_ _0\"></span>avvenuta all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inizio del <span class=\"_ _0\"></span>periodo 2023,<span class=\"_ _3e\"> </span>i ricavi di vendita per beni e servizi ammontereb<span class=\"_ _2\"></span>bero a Euro <span class=\"_ _0\"></span>55.2<span class=\"ls14\">39<span class=\"_ _0\"></span></span> migliaia.<span class=\"_ _3e\"> </span>Nella <span class=\"_ _9\"></span>seguente <span class=\"_ _10\"></span>tabella <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _10\"></span>riportato <span class=\"_ _9\"></span>il <span class=\"_ _10\"></span>dettaglio <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>passivit\u00e0, <span class=\"_ _9\"></span>rispettivamente<span class=\"_ _3e\"> </span>acquisite <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>assunte <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisizione. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>emersa <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>etto<span class=\"_ _3e\"> </span>della acquisizione <span class=\"_ _0\"></span>e il <span class=\"_ _0\"></span>totale delle <span class=\"_ _0\"></span>attivit\u00e0 nette acquisite \u00e8 <span class=\"_ _0\"></span>stata<span class=\"_ _0\"></span> allo<span class=\"_ _0\"></span>cata ai marchi <span class=\"_ _0\"></span>Miton<span class=\"_ _3e\"> </span>e Binova, alle relazioni con la clientela e in via residuale ad avviamento:<span class=\"_ _3e\"> </span>(importi in migliaia di euro)<span class=\"_ _3e\"> </span>Valori contabili alla<span class=\"_ _3e\"> </span>data di acquisizione<span class=\"_ _3e\"> </span>Allocazione<span class=\"_ _3e\"> </span>Valori complessivi<span class=\"_ _3e\"> </span>al fair value<span class=\"_ _3e\"> </span>ATTIVIT\u00c1<span class=\"_ _3e\"> </span>Attivit\u00e0 immateriali                        <span class=\"ls16\">370 </span>           <span class=\"ls0\">44.389 </span>                   <span class=\"ls0\">44.759 </span>Avviamento                          <span class=\"ls0\">-</span>  Marchi                       <span class=\"ls16\">115 </span>          <span class=\"ls0\">20.550 </span>                  <span class=\"ls0\">20.665 </span>Relazioni con la clientela e portafoglio ordini          <span class=\"ls0\">23.839 </span>                  <span class=\"ls0\">23.839 </span>Altre attivit\u00e0 immateriali                       <span class=\"ls16\">255 </span>                       <span class=\"ls16\">255 </span>Diritto d'uso                     <span class=\"ls0\">7.110 </span>                     <span class=\"ls0\">7.110 </span>Immobili, impianti e macchinari                   <span class=\"ls0\">10.895 </span>                   <span class=\"ls0\">10.895 </span>Attivit\u00e0 per imposte anticipate                        <span class=\"ls16\">139 </span>                        <span class=\"ls16\">139 </span>Altre attivit\u00e0 non correnti                     <span class=\"ls0\">1.041 </span>                     <span class=\"ls0\">1.041 </span>Rimanenze                     <span class=\"ls0\">3.557 </span>                     <span class=\"ls0\">3.557 </span>Crediti commerciali                     <span class=\"ls0\">5.613 </span>                     <span class=\"ls0\">5.613 </span>Crediti per imposte sul reddito                     <span class=\"ls0\">1.018 </span>                     <span class=\"ls0\">1.018 </span>Altre attivit\u00e0 correnti                        <span class=\"ls16\">352 </span>                        <span class=\"ls16\">352 </span>Disponibilit\u00e0 liquide e mezzi equivalenti                   <span class=\"ls0\">14.831 </span>                   <span class=\"ls0\">14.831 </span>TOTALE ATTIVIT\u00c1            <span class=\"ls0\">44.926 </span>      <span class=\"ls0\">44.389 </span>            <span class=\"ls0\">89.314 </span>PASSIVIT\u00c1<span class=\"_ _3e\"> </span>Benefici successivi alla cessazione del<span class=\"_ _3e\"> </span>rapporto di lavoro                        <span class=\"ls16\">813 </span>                        <span class=\"ls16\">813 </span>Fondi per rischi e oneri                        <span class=\"ls16\">696 </span>                        <span class=\"ls16\">696 </span>Debiti finanziari                   <span class=\"ls0\">11.538 </span>                   <span class=\"ls0\">-</span>                    <span class=\"ls0\">11.538 </span>Imposte differite                          <span class=\"ls16\">44 </span>           <span class=\"ls0\">12.384 </span>                   <span class=\"ls0\">12.429 </span>Debiti commerciali                   <span class=\"ls0\">10.662 </span>                   <span class=\"ls0\">10.662 </span>Debiti per imposte sul reddito                        <span class=\"ls16\">433 </span>                        <span class=\"ls16\">433 </span>Altre passivit\u00e0 correnti                     <span class=\"ls0\">3.789 </span>                     <span class=\"ls0\">3.789 </span>TOTALE PASSIVIT\u00c1            <span class=\"ls0\">27.975 </span>      <span class=\"ls0\">12.384 </span>            <span class=\"ls0\">40.359 </span>TOTALE ATTIVIT\u00c1 NETTE ACQUISITE (A)                   <span class=\"ls0\">48.955 </span>ATTRIBUZIONE PATRIMONIO NETTO AI TERZI (B)                          <span class=\"ls16\">26 </span>CORRISPETTIVO DELL'ACQUISIZIONE (C) (*)                   <span class=\"ls0\">79.411 </span>AVVIAMENTO DA AGGREGAZIONE AZIENDALE (D = C - A + B)                   <span class=\"ls0\">30.483 </span>Disponibilit\u00e0 liquide e mezzi equivalenti acquisiti (E)                   <span class=\"ls0\">14.831 </span>Pagamenti differiti Earn out (F)                     <span class=\"ls0\">7.943 </span>Pagamenti differiti Put&amp;Call (G)                   <span class=\"ls0\">32.668 </span>PAGAMENTI EFFETTUATI PER L'ACQUISIZIONE (C <span class=\"_ _0\"></span>- (E + F + G)) (**)            <span class=\"ls0\">23.969 </span>(*) Calcolato come somma de<span class=\"_ _2\"></span>l valore attuale della partecipazione, de<span class=\"_ _2\"></span>i debiti per <span class=\"ff7\">ea<span class=\"_ _0\"></span>rn out</span> e dei<span class=\"_ _2\"></span> debiti per <span class=\"ff7\">put &amp;<span class=\"_ _3e\"> </span></span>call option<span class=\"ff4\">, al netto del reinvestimento dei soci di minoranza.<span class=\"_ _3e\"> </span></span>(**) <span class=\"_ _9\"></span>Calcolato <span class=\"_ _9\"></span>come <span class=\"_ _9\"></span>corrispetti<span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>dell<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _10\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>netto <span class=\"_ _9\"></span>del <span class=\"_ _9\"> </span>reinvestimento <span class=\"_ _10\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>soc<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>minoranza, <span class=\"_ _9\"></span>delle<span class=\"_ _3e\"> </span>disponibilit\u00e0 liquide, dei debiti per <span class=\"ff7\">earn out</span> e dei debiti per <span class=\"ff7\">put &amp; call option</span>.<span class=\"_ _3e\"> </span>L\u2019avviamento <span class=\"_ _0\"></span>(Euro 30.483 <span class=\"_ _0\"></span>migliaia) \u00e8 <span class=\"_ _0\"></span>stato d<span class=\"_ _0\"></span>eterminato <span class=\"_ _0\"></span><span class=\"ff4\">come <span class=\"_ _0\"></span>differenza tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span><span class=\"ff7\">fair value<span class=\"_ _3e\"> </span></span></span>del <span class=\"_ _9\"></span>corrispettivo <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>il <span class=\"_ _9\"></span><span class=\"ff7\">fair <span class=\"_ _9\"></span>value</span> <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _10\"></span>nette <span class=\"_ _9\"></span>acquisite. <span class=\"_ _9\"></span>Le <span class=\"_ _10\"></span>tecn<span class=\"_ _0\"></span>iche <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>valutazione<span class=\"_ _3e\"> </span>utilizzate dal consulente indipendente, che<span class=\"_ _2\"></span> ha supportato il Consiglio di Amministrazione<span class=\"_ _3e\"> </span>nel <span class=\"_ _f\"> </span>processo <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span><span class=\"ff7\">Purchase <span class=\"_ _f\"> </span>Price <span class=\"_ _f\"> </span>Allocation</span>, <span class=\"_ _a\"> </span>per <span class=\"_ _f\"> </span>determinare <span class=\"_ _f\"> </span>il  <span class=\"ff7\">fair<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>value<span class=\"ff4\"> <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>attivit\u00e0<span class=\"_ _3e\"> </span></span></span>immateriali acquisite sono <span class=\"ff5\">il \u201c<span class=\"ff7\">Royalty Method</span>\u201d</span> <span class=\"ff5\">e il<span class=\"_ _2\"></span> \u201c<span class=\"ff7\">Multi-Period Excess Earning Method</span>\u201d<span class=\"_ _3e\"> </span></span>(MPEEM).<span class=\"_ _3e\"> </span>Nel mese <span class=\"_ _2\"></span>di dicembre 20<span class=\"_ _2\"></span>23 Cubo Design S.r.l. <span class=\"_ _2\"></span>ha ac<span class=\"_ _2\"></span>quist<span class=\"_ _0\"></span>ato <span class=\"_ _2\"></span>il restante 4<span class=\"_ _2\"></span>9% delle quote <span class=\"_ _2\"></span>di<span class=\"_ _3e\"> </span>Nian <span class=\"_ _2\"></span>Design <span class=\"_ _6\"></span>S.r.l. <span class=\"_ _2\"></span>arrivando, <span class=\"_ _6\"></span>cos\u00ec, a<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>controllo <span class=\"_ _6\"></span>totale <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>stessa. <span class=\"_ _6\"></span>Tale <span class=\"_ _2\"></span>operazione <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>rilevata<span class=\"_ _3e\"> </span>come <span class=\"_ _17\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _17\"> </span>t<span class=\"_ _0\"></span>ransazione<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>di <span class=\"_ _18\"> </span>patrimonio <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _17\"> </span>in <span class=\"_ _18\"> </span>accordo <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>il <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>rincipio <span class=\"_ _18\"> </span>con<span class=\"_ _0\"></span>tabile<span class=\"_ _3e\"> </span>internazionale <span class=\"_ _10\"></span>IFRS <span class=\"_ _9\"></span>10. <span class=\"_ _10\"></span>Qua<span class=\"_ _0\"></span>lsiasi <span class=\"_ _10\"></span>differenza <span class=\"_ _9\"></span>(eccesso <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>deficit) <span class=\"_ _9\"></span>tra <span class=\"_ _10\"></span>l\u2019importo <span class=\"_ _9\"></span>pagato <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>il<span class=\"_ _3e\"> </span>valore <span class=\"_ _10\"></span>contabile<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>della <span class=\"_ _12\"></span>quota <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>minoranza <span class=\"_ _10\"></span>acquisita <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>riconosciuta <span class=\"_ _12\"></span>nel <span class=\"_ _10\"></span>patrimonio <span class=\"_ _12\"></span>netto<span class=\"_ _3e\"> </span>della <span class=\"_ _a\"> </span>controllante <span class=\"_ _15\"> </span>quando <span class=\"_ _a\"> </span>si <span class=\"_ _a\"> </span>acquisiscono <span class=\"_ _a\"> </span>o <span class=\"_ _15\"> </span>cedono <span class=\"_ _a\"> </span>interessenza <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>minoranza, <span class=\"_ _a\"> </span>senza<span class=\"_ _3e\"> </span>perdita <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>controllo. <span class=\"_ _12\"></span>Il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>ha <span class=\"_ _10\"></span>deciso <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>rilevare <span class=\"_ _12\"></span>questo <span class=\"_ _12\"></span>effetto <span class=\"_ _10\"></span>tra <span class=\"_ _12\"></span>gli <span class=\"_ _10\"></span>utili <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>nuovo.<span class=\"_ _3e\"> </span>Con <span class=\"_ _18\"> </span>rif<span class=\"_ _0\"></span>erimento <span class=\"_ _18\"> </span>alla <span class=\"_ _18\"> </span>societ\u00e0 <span class=\"_ _11\"> </span>controllata <span class=\"_ _18\"> </span>cui <span class=\"_ _18\"> </span>q<span class=\"_ _0\"></span>ueste <span class=\"_ _18\"> </span>interessenze <span class=\"_ _18\"> </span>di <span class=\"_ _11\"> </span>minoranza <span class=\"_ _11\"> </span>si<span class=\"_ _3e\"> </span>riferiscono, <span class=\"_ _2\"></span>non <span class=\"_ _6\"></span>vi <span class=\"_ _2\"></span>erano <span class=\"_ _6\"></span>componenti <span class=\"_ _2\"></span>cumulati <span class=\"_ _6\"></span>nelle <span class=\"_ _6\"></span>alt<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>compone<span class=\"_ _0\"></span>nti <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>conto <span class=\"_ _6\"></span>economico<span class=\"_ _3e\"> </span>complessivo.<span class=\"_ _3e\"> </span>Acquisizione di Axo Light S.r.l.<span class=\"_ _3e\"> </span>In data <span class=\"ls6\">18<span class=\"_ _2\"></span><span class=\"ls0\"> luglio 2023 <span class=\"_ _2\"></span>IDB, ha acquistato u<span class=\"_ _2\"></span>n ulteriore 31% <span class=\"_ _2\"></span>del capitale soci<span class=\"_ _2\"></span>ale di Axo Light<span class=\"_ _3e\"> </span></span></span>S.r.l., <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _18\"> </span>cui <span class=\"_ _11\"> </span>deteneva <span class=\"_ _18\"> </span>gi\u00e0 <span class=\"_ _14\"> </span>il <span class=\"_ _18\"> </span>20%, <span class=\"_ _11\"> </span><span class=\"ff5\">un\u2019</span>azienda <span class=\"_ _11\"> </span>di <span class=\"_ _18\"> </span>illuminazione <span class=\"_ _11\"> </span>specializzata <span class=\"_ _18\"> </span>nella<span class=\"_ _3e\"> </span>progettazione <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>produzione <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>lampade <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>design <span class=\"_ _9\"></span>made <span class=\"_ _10\"></span>in <span class=\"_ _9\"></span>Italy<span class=\"_ _0\"></span>, <span class=\"_ _9\"></span>con <span class=\"_ _10\"></span>una <span class=\"_ _9\"></span>controllata <span class=\"_ _9\"></span>al<span class=\"_ _3e\"> </span>100<span class=\"ls0\">%, Axo Light USA Corp., filiale americana dedita alla dis<span class=\"_ _2\"></span>tribuz<span class=\"_ _0\"></span>ione.<span class=\"_ _3e\"> </span></span>Il prezzo previsto per l<span class=\"ff5\">\u2019</span>acquisizione \u00e8 articolato come segue:<span class=\"_ _3e\"> </span>a)<span class=\"ff9 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff4\">corrispettivo <span class=\"_ _0\"></span>al <span class=\"_ _12\"></span>momento <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isizione <span class=\"_ _0\"></span><span class=\"ff5\">per <span class=\"_ _0\"></span>l\u2019acquisto <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>31%, <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>Euro <span class=\"_ _12\"></span>1.240<span class=\"_ _3e\"> </span></span></span>migliaia.<span class=\"_ _3e\"> </span>Contestualmente all<span class=\"ff5\">\u2019</span>acquisizione \u00e8 stato sti<span class=\"_ _2\"></span>pulato un accordo di <span class=\"ff7\">put &amp; call</span> tra IDB e i<span class=\"_ _2\"></span> soci<span class=\"_ _3e\"> </span>venditori <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>trasfer<span class=\"_ _0\"></span>imento <span class=\"_ _9\"></span>della <span class=\"_ _15\"> </span>residua <span class=\"_ _15\"></span>quota <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>4<span class=\"_ _0\"></span>9%. <span class=\"_ _15\"> </span>L<span class=\"ff5\">\u2019</span>accordo <span class=\"_ _15\"></span>prevede <span class=\"_ _15\"></span>che <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>el<span class=\"_ _3e\"> </span>2026, dopo l<span class=\"ff5\">\u2019</span>approvazione del bilancio 2025:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">i <span class=\"_ _a\"> </span>soci <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>minoranza <span class=\"_ _15\"></span>avranno <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>diritto <span class=\"_ _15\"></span>di <span class=\"_ _a\"> </span><span class=\"ff5\">cedere <span class=\"_ _9\"></span>(\u201cop<span class=\"_ _0\"></span>zione <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>ut\u201d) <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>IDB, <span class=\"_ _15\"></span>che <span class=\"_ _15\"> </span>avr\u00e0<span class=\"_ _3e\"> </span></span></span></span>l<span class=\"ff5\">\u2019</span>obbligo  di <span class=\"_ _a\"> </span>acquistare,  le <span class=\"_ _f\"> </span>proprie <span class=\"_ _f\"> </span>partecipazioni <span class=\"_ _f\"> </span>nella <span class=\"_ _f\"> </span>societ\u00e0  c<span class=\"_ _2\"></span>on  pagamento  in<span class=\"_ _3e\"> </span>denaro <span class=\"_ _13\"> </span>per <span class=\"_ _3b\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>corrispettivo <span class=\"_ _3b\"> </span>calcolato <span class=\"_ _13\"> </span>sulla <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>EBITDA  medio <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>biennio<span class=\"_ _3e\"> </span>precedente <span class=\"_ _2\"></span>all<span class=\"ff5\">\u2019</span>esercizio <span class=\"_ _6\"></span>dell<span class=\"ff5\">\u2019</span>opz<span class=\"_ _0\"></span>ione, <span class=\"_ _6\"></span>cui <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>applica <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>fattore <span class=\"_ _2\"></span>moltiplicativ<span class=\"_ _2\"></span>o di <span class=\"_ _6\"></span>gruppo<span class=\"_ _3e\"> </span>e <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>risultato <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>detrae <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>posizione <span class=\"_ _2\"></span>finanziaria <span class=\"_ _6\"></span>netta <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>fine <span class=\"_ _2\"></span>esercizio <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>anno<span class=\"_ _3e\"> </span>precedente all<span class=\"ff5\">\u2019</span>esercizio del diritto;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">q<span class=\"_ _0\"></span>ualora <span class=\"_ _13\"> </span>i <span class=\"_ _16\"> </span>soci <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>minoranza <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _13\"> </span>esercitino <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>ut, <span class=\"_ _13\"> </span>IDB <span class=\"_ _16\"> </span>avr\u00e0 <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _13\"> </span>di<span class=\"_ _3e\"> </span></span></span>acquistare (\u201copzione call\u201d) il 4<span class=\"ff4\">9% del ca<span class=\"_ _2\"></span>pitale sociale della Axo Light S.r.l. dagli st<span class=\"_ _2\"></span>essi,<span class=\"_ _3e\"> </span></span>che <span class=\"_ _15\"> </span>avranno <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>vendere, <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>un <span class=\"_ _15\"> </span>corrispettivo <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>eterminato <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>stesse<span class=\"_ _3e\"> </span>modalit\u00e0 di calcolo dell<span class=\"ff5\">\u2019</span>opzione put.<span class=\"_ _3e\"> </span>Sulla b<span class=\"_ _0\"></span>ase di quest<span class=\"_ _0\"></span>a combinazione di <span class=\"_ _0\"></span>opzioni <span class=\"_ _0\"></span><span class=\"ff7\">put &amp; call</span>, <span class=\"_ _0\"></span>in sed<span class=\"_ _0\"></span>e di b<span class=\"_ _0\"></span>ilancio consolidato la<span class=\"_ _3e\"> </span>quota dell<span class=\"_ _2\"></span>a partecipa<span class=\"_ _2\"></span>zione espressa <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Gruppo \u00e8<span class=\"_ _2\"></span> pari <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>100% della <span class=\"_ _2\"></span>controllata<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Axo <span class=\"_ _2\"></span>Light<span class=\"ls24\">.<span class=\"_ _3e\"> </span></span>Contestualmente <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>iscritta <span class=\"_ _12\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _3e\"> </span>finanziaria <span class=\"_ _2a\"> </span>relativa <span class=\"_ _e\"> </span>all<span class=\"ff5\">\u2019</span>acquisto <span class=\"_ _2a\"> </span>della <span class=\"_ _e\"> </span>quota <span class=\"_ _2a\"> </span>del <span class=\"_ _e\"> </span>4<span class=\"_ _0\"></span>9% <span class=\"_ _e\"> </span>delle <span class=\"_ _2a\"> </span>minoranze, <span class=\"_ _e\"> </span>pari<span class=\"_ _3e\"> </span>complessivamente a Euro 1.904 migliaia alla data di acquisizione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2023 <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Gruppo <span class=\"_ _6\"></span>ID<span class=\"_ _0\"></span>B <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>clude <span class=\"_ _6\"></span>il ris<span class=\"_ _2\"></span>ultato <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3e\"> </span>Axo Light <span class=\"_ _2\"></span>S.r.l. per il <span class=\"_ _2\"></span>periodo t<span class=\"_ _2\"></span>rascorso dalla <span class=\"_ _2\"></span>data di acquisi<span class=\"_ _2\"></span>zione e include <span class=\"_ _2\"></span>il risulta<span class=\"_ _2\"></span>to della<span class=\"_ _3e\"> </span>Axo Light USA Corp.<span class=\"_ _3e\"> </span>Dalla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>acquisizione <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>ricavi <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>vendita <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>b<span class=\"_ _0\"></span>eni <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>servizi <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle<span class=\"_ _3e\"> </span>societ\u00e0 Axo Light S.r.l. e Axo Light USA Corp. ammontano a Euro 2.082 <span class=\"_ _0\"></span>migliaia.<span class=\"_ _3e\"> </span>Nel caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui l<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _0\"></span>delle due <span class=\"_ _0\"></span>societ\u00e0 fosse <span class=\"_ _0\"></span>avvenuta all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inizio del <span class=\"_ _0\"></span>periodo 2023,<span class=\"_ _3e\"> </span>i ricavi di vendita per beni e servizi ammontereb<span class=\"_ _2\"></span>bero a Euro <span class=\"_ _0\"></span>4.454 migliaia.<span class=\"_ _3e\"> </span>Nella <span class=\"_ _9\"></span>seguente <span class=\"_ _10\"></span>tabella <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _10\"></span>riportato <span class=\"_ _9\"></span>il <span class=\"_ _10\"></span>dettaglio <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>passivit\u00e0, <span class=\"_ _9\"></span>rispettivamente<span class=\"_ _3e\"> </span>acquisite <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>assunte <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisizione. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>emersa <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>etto<span class=\"_ _3e\"> </span>della <span class=\"_ _2\"></span>acquisizione <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>otale <span class=\"_ _6\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _6\"></span>nette <span class=\"_ _2\"></span>acquisite <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>allocata <span class=\"_ _2\"></span>provvisoriamente<span class=\"_ _3e\"> </span>ad avviamento:<span class=\"_ _3e\"> </span>(importi in migliaia di euro)<span class=\"_ _3e\"> </span>Valori contabili alla<span class=\"_ _3e\"> </span>data di acquisizione<span class=\"_ _3e\"> </span>Allocazione<span class=\"_ _3e\"> </span>Valori complessivi<span class=\"_ _3e\"> </span>al fair value<span class=\"_ _3e\"> </span>ATTIVIT\u00c1<span class=\"_ _3e\"> </span>Attivit\u00e0 immateriali                        <span class=\"ls16\">256 </span>                   <span class=\"ls0\">-</span>                          <span class=\"ls16\">256 </span>Avviamento                        <span class=\"ls16\">129 </span>                        <span class=\"ls16\">129 </span>Marchi                         <span class=\"ls16\">10 </span>                         <span class=\"ls16\">10 </span>Altre attivit\u00e0 immateriali                       <span class=\"ls16\">117 </span>                       <span class=\"ls16\">117 </span>Diritto d'uso                        <span class=\"ls16\">254 </span>                        <span class=\"ls16\">254 </span>Immobili, impianti e macchinari                        <span class=\"ls16\">407 </span>                        <span class=\"ls16\">407 </span>Attivit\u00e0 per imposte anticipate                            <span class=\"ls16\">6 </span>                            <span class=\"ls16\">6 </span>Altre attivit\u00e0 non correnti                        <span class=\"ls16\">366 </span>                        <span class=\"ls16\">366 </span>Rimanenze                     <span class=\"ls0\">1.373 </span>                     <span class=\"ls0\">1.373 </span>Crediti commerciali                     <span class=\"ls0\">1.042 </span>                     <span class=\"ls0\">1.042 </span>Crediti per imposte sul reddito                          <span class=\"ls16\">25 </span>                          <span class=\"ls16\">25 </span>Altre attivit\u00e0 correnti                        <span class=\"ls16\">252 </span>                        <span class=\"ls16\">252 </span>Altre attivit\u00e0 finanziarie correnti                     <span class=\"ls0\">1.450 </span>                     <span class=\"ls0\">1.450 </span>Disponibilit\u00e0 liquide e mezzi equivalenti                        <span class=\"ls16\">585 </span>                        <span class=\"ls16\">585 </span>TOTALE ATTIVIT\u00c1              <span class=\"ls0\">6.017 </span>             <span class=\"ls0\">-</span>                <span class=\"ls0\">6.017 </span>PASSIVIT\u00c1<span class=\"_ _3e\"> </span>Benefici successivi alla cessazione del<span class=\"_ _3e\"> </span>rapporto di lavoro                        <span class=\"ls16\">231 </span>                        <span class=\"ls16\">231 </span>Fondi per rischi e oneri                        <span class=\"ls16\">194 </span>                        <span class=\"ls16\">194 </span>Debiti finanziari                     <span class=\"ls0\">3.241 </span>                     <span class=\"ls0\">3.241 </span>Imposte differite                          <span class=\"ls16\">97 </span>                          <span class=\"ls16\">97 </span>Debiti commerciali                        <span class=\"ls16\">992 </span>                        <span class=\"ls16\">992 </span>Debiti per imposte sul reddito                          <span class=\"ls16\">11 </span>                          <span class=\"ls16\">11 </span>Altre passivit\u00e0 correnti                        <span class=\"ls16\">727 </span>                        <span class=\"ls16\">727 </span>TOTALE PASSIVIT\u00c1              <span class=\"ls0\">5.493 </span>             <span class=\"ls0\">-</span>                <span class=\"ls0\">5.493 </span>TOTALE ATTIVIT\u00c1 NETTE ACQUISITE (A)                        <span class=\"ls16\">524 </span>CORRISPETTIVO DELL'ACQUISIZIONE (B) (*)                     <span class=\"ls0\">3.944 </span>AVVIAMENTO PROVVISORIO DA AGGREGAZIONE AZIENDALE (C<span class=\"_ _3e\"> </span>= <span class=\"ls0\">- A + B)</span>                     <span class=\"ls0\">3.420 </span>Disponibilit\u00e0 liquide e mezzi equivalenti acquisiti (D)                        <span class=\"ls16\">585 </span>Pagamenti differiti Put&amp;Call (E)                     <span class=\"ls0\">1.904 </span>PAGAMENTI EFFETTUATI PER L'ACQUISIZIONE (B <span class=\"_ _0\"></span>- (D + E)) (**)              <span class=\"ls0\">1.455 </span>(*) Calcolato come somma del valore attuale della partecip<span class=\"_ _2\"></span>azion<span class=\"_ _0\"></span>e e dei debiti per <span class=\"ff7\">put &amp; call op<span class=\"_ _0\"></span>tion</span>.<span class=\"_ _3e\"> </span>(**) Calcolato <span class=\"_ _0\"></span>come corrispettivo dell<span class=\"ff5\">\u2019</span>acquisizione al <span class=\"_ _0\"></span>netto delle <span class=\"_ _0\"></span>disponibilit\u00e0 liquide e <span class=\"_ _0\"></span>dei debiti p<span class=\"_ _0\"></span>er <span class=\"ff7\">pu<span class=\"_ _0\"></span>t &amp; call<span class=\"_ _3e\"> </span></span>option<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Acquisizione di Turri S.r.l. (ex Turri 2K S.r.l.)<span class=\"_ _3e\"> </span>In <span class=\"_ _2\"></span>data 29 <span class=\"_ _2\"></span>settembre <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>IDB, per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>veicolo <span class=\"_ _2\"></span>costituito allo <span class=\"_ _6\"></span>scopo Finturri S.r.l.<span class=\"_ _3e\"> </span>(partecipato al<span class=\"_ _2\"></span> 51<span class=\"_ _2\"></span>% da <span class=\"_ _6\"></span>IDB e <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>49% <span class=\"_ _2\"></span>dagli <span class=\"_ _2\"></span>ex soci <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Turri <span class=\"_ _2\"></span>2K <span class=\"_ _2\"></span>S.r.l.), ha <span class=\"_ _2\"></span>acq<span class=\"_ _2\"></span>uistato il <span class=\"_ _2\"></span>100%<span class=\"_ _3e\"> </span>del ca<span class=\"_ _2\"></span>pitale sociale <span class=\"_ _2\"></span>di Tur<span class=\"_ _2\"></span>ri 2K <span class=\"_ _2\"></span>S.r.l., societ\u00e0 <span class=\"_ _2\"></span>specializzata <span class=\"ff5\">nell\u2019arr<span class=\"_ _2\"></span>edamento d\u2019interno <span class=\"_ _2\"></span>e nel<span class=\"_ _3e\"> </span></span>contract, <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>relative <span class=\"_ _2\"></span>controllate <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span><span class=\"ls6\">100<span class=\"ls0\">%, <span class=\"_ _2\"></span>Turri <span class=\"_ _6\"></span>UK <span class=\"_ _6\"></span>Ltd<span class=\"_ _0\"></span>., <span class=\"_ _6\"></span>Turri <span class=\"_ _6\"></span>USA <span class=\"_ _2\"></span>Corp. <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>Turri <span class=\"_ _6\"></span>Shanghai<span class=\"_ _3e\"> </span></span></span>Furnitures, specializzate nella distribuzione.<span class=\"_ _3e\"> </span>Il prezzo previsto per l<span class=\"ff5\">\u2019</span>acquisizione \u00e8 articolato come segue:<span class=\"_ _3e\"> </span>a)<span class=\"ff9 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff4\">corrispettivo al momento dell<span class=\"ff5\">\u2019</span>acquisizione Euro 25.750 migliaia, <span class=\"_ _2\"></span>di cui 4.900 migliaia<span class=\"_ _3e\"> </span></span></span>quale provvista a titolo di reinvestimento da part<span class=\"_ _2\"></span>e d<span class=\"_ _0\"></span>egli ex soci;<span class=\"_ _3e\"> </span>b)<span class=\"ff9 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff4\">corrisp<span class=\"_ _0\"></span>ettivo differito <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>titolo di <span class=\"_ _12\"></span><span class=\"ff7\">earn <span class=\"_ _0\"></span>out</span>, da <span class=\"_ _0\"></span>regolare <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire dall<span class=\"ff5\">\u2019</span>anno <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>entro<span class=\"_ _3e\"> </span></span></span>30 <span class=\"_ _12\"></span>giorni <span class=\"_ _0\"></span>dall<span class=\"ff5\">\u2019</span>approvazione <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>Bilancio <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>in <span class=\"_ _12\"></span>base <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>EBITDA <span class=\"_ _12\"></span>medio <span class=\"_ _0\"></span>realizzato <span class=\"_ _0\"></span>da<span class=\"_ _3e\"> </span>Turri <span class=\"_ _10\"></span>2K <span class=\"_ _9\"></span>S.r.l. <span class=\"_ _10\"></span>nei <span class=\"_ _10\"></span>periodi <span class=\"_ _10\"></span>precedenti <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>stimato <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>acquisizione <span class=\"_ _10\"></span>pari<span class=\"_ _0\"></span> <span class=\"_ _10\"></span><span class=\"ls11\">a <span class=\"_ _10\"></span></span>Euro<span class=\"_ _3e\"> </span>10.704 migliaia quale importo massimo contrattualmente previsto e attualizzato per<span class=\"_ _3e\"> </span>tener conto del fattore temporale;<span class=\"_ _3e\"> </span>c)<span class=\"ff9 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff4\">corrispettivo <span class=\"_ _9\"></span>differito <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>titolo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span><span class=\"ff7\">earn <span class=\"_ _9\"></span>out</span> <span class=\"_ _9\"></span>variabile, <span class=\"_ _9\"></span>da <span class=\"_ _10\"></span>regolare <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>partire <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>anno<span class=\"_ _3e\"> </span></span></span>202<span class=\"ls0\">5 e stimato pari a Euro 2.200 migliaia in funzione <span class=\"ff5\">dell\u2019andamento di determinate<span class=\"_ _3e\"> </span></span></span>commesse contrattualmente individuate.<span class=\"_ _3e\"> </span>Contestualmente all<span class=\"ff5\">\u2019</span>acquisizione \u00e8 stato sti<span class=\"_ _2\"></span>pulato un accordo di <span class=\"ff7\">put &amp; call</span> tra IDB e i<span class=\"_ _2\"></span> soci<span class=\"_ _3e\"> </span>venditori <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>trasfer<span class=\"_ _0\"></span>imento <span class=\"_ _9\"></span>della <span class=\"_ _15\"> </span>residua <span class=\"_ _15\"></span>quota <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>4<span class=\"_ _0\"></span>9%. <span class=\"_ _15\"> </span>L<span class=\"ff5\">\u2019</span>accordo <span class=\"_ _15\"></span>prevede <span class=\"_ _15\"></span>che <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>el<span class=\"_ _3e\"> </span>2027, dopo l<span class=\"ff5\">\u2019</span>approvazione del bilancio 2026:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff5\">i <span class=\"_ _a\"> </span>soci <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>minoranza <span class=\"_ _15\"></span>avranno <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>diritto <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>cedere <span class=\"_ _15\"></span>(\u201copzione <span class=\"_ _15\"></span>put\u201d) <span class=\"_ _15\"> </span>alla <span class=\"_ _15\"> </span>ID<span class=\"_ _0\"></span>B, <span class=\"_ _9\"></span>che <span class=\"_ _a\"> </span>avr\u00e0<span class=\"_ _3e\"> </span></span></span>l<span class=\"ff5\">\u2019</span>obbligo  di <span class=\"_ _a\"> </span>acquistare,  le <span class=\"_ _f\"> </span>proprie <span class=\"_ _f\"> </span>partecipazioni <span class=\"_ _f\"> </span>nella <span class=\"_ _f\"> </span>societ\u00e0  c<span class=\"_ _2\"></span>on  pagamento  in<span class=\"_ _3e\"> </span>denaro <span class=\"_ _13\"> </span>per <span class=\"_ _3b\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>corrispettivo <span class=\"_ _3b\"> </span>calcolato <span class=\"_ _13\"> </span>sulla <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>EBITDA  medio <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>biennio<span class=\"_ _3e\"> </span>precedente <span class=\"_ _f\"> </span>all<span class=\"ff5\">\u2019</span>esercizio  dell<span class=\"ff5\">\u2019</span>opzione, <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>applica  un <span class=\"_ _f\"> </span>fattore <span class=\"_ _f\"> </span>moltiplicativo  e<span class=\"_ _2\"></span>  al<span class=\"_ _3e\"> </span>risultato <span class=\"_ _10\"></span>si <span class=\"_ _10\"></span>detrae <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>posizione <span class=\"_ _10\"></span>finanziaria <span class=\"_ _10\"></span>netta <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>fine <span class=\"_ _10\"></span>esercizio <span class=\"_ _12\"></span>dell<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>anno<span class=\"_ _3e\"> </span>precedente all<span class=\"ff5\">\u2019</span>esercizio del diritto;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">q<span class=\"_ _0\"></span>ualora <span class=\"_ _13\"> </span>i <span class=\"_ _16\"> </span>soci <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>minoranza <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _13\"> </span>esercitino <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>ut, <span class=\"_ _13\"> </span>IDB <span class=\"_ _16\"> </span>avr\u00e0 <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _13\"> </span>di<span class=\"_ _3e\"> </span></span></span><span class=\"ff9\"><span class=\"ff4\"> </span></span>acquistare <span class=\"_ _12\"></span>(\u201copzione <span class=\"_ _12\"></span>call\u201d) <span class=\"_ _12\"></span>il <span class=\"_ _10\"></span>4<span class=\"ff4\">9% <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>capitale <span class=\"_ _12\"></span>sociale <span class=\"_ _10\"></span>della <span class=\"_ _12\"></span>Finturri <span class=\"_ _10\"></span>S.r.l.<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>dagli <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>essi,<span class=\"_ _3e\"> </span></span><span class=\"ff4\"><span class=\"_ _2\"></span> </span>che <span class=\"_ _15\"> </span>avranno <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>vendere, <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>un <span class=\"_ _15\"> </span>corrispettivo <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>eterminato <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>stesse<span class=\"_ _3e\"> </span> modalit\u00e0 di calcolo dell<span class=\"ff5\">\u2019</span>opzione put.<span class=\"_ _3e\"> </span> Sulla b<span class=\"_ _0\"></span>ase di quest<span class=\"_ _0\"></span>a combinazione di <span class=\"_ _0\"></span>opzioni <span class=\"_ _0\"></span><span class=\"ff7\">put &amp; call</span>, <span class=\"_ _0\"></span>in sed<span class=\"_ _0\"></span>e di b<span class=\"_ _0\"></span>ilancio consolidato la<span class=\"_ _3e\"> </span> quota <span class=\"_ _9\"></span>della <span class=\"_ _15\"></span>partecipazione <span class=\"_ _9\"></span>espressa <span class=\"_ _9\"></span>dal <span class=\"_ _15\"></span>Gruppo <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>pari <span class=\"_ _9\"></span>al <span class=\"_ _15\"></span>100% <span class=\"_ _9\"></span>della <span class=\"_ _9\"></span>controllata <span class=\"_ _a\"> </span>Turri<span class=\"ls24\">.<span class=\"_ _3e\"> </span></span><span class=\"ls24\"> </span>Contestualmente <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>iscritta <span class=\"_ _12\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _3e\"> </span> finanziaria <span class=\"_ _2a\"> </span>relativa <span class=\"_ _e\"> </span>all<span class=\"ff5\">\u2019</span>acquisto <span class=\"_ _2a\"> </span>della <span class=\"_ _e\"> </span>quota <span class=\"_ _2a\"> </span>del <span class=\"_ _e\"> </span>4<span class=\"_ _0\"></span>9% <span class=\"_ _e\"> </span>delle <span class=\"_ _2a\"> </span>minoranze, <span class=\"_ _e\"> </span>pari<span class=\"_ _3e\"> </span> complessivamente a Euro <span class=\"ls6\">8.</span>8<span class=\"ls14\">37</span> migliaia alla data di acquisizione.<span class=\"_ _3e\"> </span> Il <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>consolidato <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>IDB <span class=\"_ _0\"></span>include <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>per<span class=\"_ _3e\"> </span> beni e s<span class=\"_ _2\"></span>ervizi della <span class=\"_ _2\"></span>societ\u00e0 Turri <span class=\"_ _2\"></span>S.r.l. e <span class=\"_ _2\"></span>delle controllate <span class=\"_ _2\"></span>per il <span class=\"_ _2\"></span>periodo trascorso <span class=\"_ _2\"></span>dalla data<span class=\"_ _3e\"> </span> di acquisizione pari a Euro 11.<span class=\"ls14\">48<span class=\"_ _0\"></span></span>7 migliaia.<span class=\"_ _3e\"> </span> Nel caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui l<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _0\"></span>delle due <span class=\"_ _0\"></span>societ\u00e0 fosse <span class=\"_ _0\"></span>avvenuta all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inizio del <span class=\"_ _0\"></span>periodo 2023,<span class=\"_ _3e\"> </span> i ricavi di vendita per beni e servizi ammontereb<span class=\"_ _2\"></span>bero a Euro <span class=\"_ _0\"></span>29.614 migliaia.<span class=\"_ _3e\"> </span> Nella <span class=\"_ _9\"></span>seguente <span class=\"_ _10\"></span>tabella <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _10\"></span>riportato <span class=\"_ _9\"></span>il <span class=\"_ _10\"></span>dettaglio <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>passivit\u00e0, <span class=\"_ _9\"></span>rispettivamente<span class=\"_ _3e\"> </span><span class=\"_ _2\"></span> acquisite <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>assunte <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisizione. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>emersa <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>etto<span class=\"_ _3e\"> </span><span class=\"_ _2\"></span> dell<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _9\"></span>e <span class=\"_ _15\"> </span>il <span class=\"_ _9\"></span>totale <span class=\"_ _15\"> </span>delle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _15\"></span>nette <span class=\"_ _9\"></span>acquisite <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _9\"></span>stata <span class=\"_ _15\"> </span>allocata <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>marchi, <span class=\"_ _15\"></span>alle<span class=\"_ _3e\"> </span> relazioni <span class=\"_ _f\"> </span>con <span class=\"_ _a\"> </span>la <span class=\"_ _f\"> </span>clientela <span class=\"_ _f\"> </span>e <span class=\"_ _a\"> </span>portafoglio  or<span class=\"_ _2\"></span>dini, <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>in <span class=\"_ _a\"> </span>via  resi<span class=\"_ _2\"></span>duale  p<span class=\"_ _2\"></span>rovvisoriamente  <span class=\"ls11\">ad<span class=\"_ _3e\"> </span></span><span class=\"ls11\"><span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>avviamento: (importi in migliaia di euro)<span class=\"_ _3e\"> </span>Valori contabili alla<span class=\"_ _3e\"> </span>data di acquisizione<span class=\"_ _3e\"> </span>Allocazione<span class=\"_ _3e\"> </span>Valori complessivi<span class=\"_ _3e\"> </span>al fair value<span class=\"_ _3e\"> </span>ATTIVIT\u00c1<span class=\"_ _3e\"> </span>Attivit\u00e0 immateriali                         <span class=\"ls16\">79 </span>             <span class=\"ls0\">8.176 </span>                    <span class=\"ls0\">8.255 </span>Avviamento                          <span class=\"ls0\">-</span> Marchi                        <span class=\"ls16\">75 </span>            <span class=\"ls0\">3.641 </span>                   <span class=\"ls0\">3.716 </span>Relazioni con la clientela e portafoglio ordini            <span class=\"ls0\">4.535 </span>                   <span class=\"ls0\">4.535 </span>Altre attivit\u00e0 immateriali                          <span class=\"ls16\">4 </span>                          <span class=\"ls16\">4 </span>Diritto d'uso                    <span class=\"ls0\">2.966 </span>                    <span class=\"ls0\">2.966 </span>Immobili, impianti e macchinari                    <span class=\"ls0\">1.258 </span>                    <span class=\"ls0\">1.258 </span>Attivit\u00e0 per imposte anticipate                       <span class=\"ls16\">900 </span>                       <span class=\"ls16\">900 </span>Altre attivit\u00e0 non correnti                       <span class=\"ls16\">402 </span>                       <span class=\"ls16\">402 </span>Rimanenze                    <span class=\"ls0\">6.635 </span>                    <span class=\"ls0\">6.635 </span>Attivit\u00e0 derivanti da contratti                    <span class=\"ls0\">1.324 </span>                    <span class=\"ls0\">1.324 </span>Crediti commerciali                    <span class=\"ls0\">3.575 </span>                    <span class=\"ls0\">3.575 </span>Crediti per imposte sul reddito                       <span class=\"ls16\">141 </span>                       <span class=\"ls16\">141 </span>Altre attivit\u00e0 correnti                       <span class=\"ls16\">709 </span>                       <span class=\"ls16\">709 </span>Altre attivit\u00e0 finanziarie correnti                    <span class=\"ls0\">4.528 </span>                    <span class=\"ls0\">4.528 </span>Disponibilit\u00e0 liquide e mezzi equivalenti                    <span class=\"ls0\">3.603 </span>                    <span class=\"ls0\">3.603 </span>TOTALE ATTIVIT\u00c1            <span class=\"ls0\">26.122 </span>        <span class=\"ls0\">8.176 </span>            <span class=\"ls0\">34.298 </span>PASSIVIT\u00c1<span class=\"_ _3e\"> </span>Benefici successivi alla cessazione del<span class=\"_ _3e\"> </span>rapporto di lavoro                       <span class=\"ls16\">161 </span>                       <span class=\"ls16\">161 </span>Fondi per rischi e oneri                       <span class=\"ls16\">223 </span>                       <span class=\"ls16\">223 </span>Debiti finanziari                    <span class=\"ls0\">9.509 </span>                    <span class=\"ls0\">9.509 </span>Imposte differite             <span class=\"ls0\">2.281 </span>                    <span class=\"ls0\">2.281 </span>Debiti commerciali                    <span class=\"ls0\">3.757 </span>                    <span class=\"ls0\">3.757 </span>Altre passivit\u00e0 correnti                    <span class=\"ls0\">8.795 </span>                    <span class=\"ls0\">8.795 </span>TOTALE PASSIVIT\u00c1            <span class=\"ls0\">22.446 </span>        <span class=\"ls0\">2.281 </span>            <span class=\"ls0\">24.727 </span>TOTALE ATTIVIT\u00c1 NETTE ACQUISITE (A)                    <span class=\"ls0\">9.571 </span>CORRISPETTIVO DELL'ACQUISIZIONE (B) (*)                  <span class=\"ls0\">38.853 </span>AVVIAMENTO DA AGGREGAZIONE AZIENDALE (C = - A + B)                  <span class=\"ls0\">29.282 </span>Disponibilit\u00e0 liquide e mezzi equivalenti acquisiti (D)                    <span class=\"ls0\">3.603 </span>Pagamenti differiti Earn out (E)                    <span class=\"ls0\">9.165 </span>Pagamenti differiti Put&amp;Call (F)                    <span class=\"ls0\">8.837 </span>PAGAMENTI EFFETTUATI PER L'ACQUISIZIONE (<span class=\"_ _0\"></span>B - (D + E + F)) (**)            <span class=\"ls0\">17.247 </span>(*) Calcolato come s<span class=\"_ _2\"></span>omma del valore attuale della <span class=\"_ _2\"></span>partecipazione e dei debiti per <span class=\"ff7\">put <span class=\"_ _2\"></span>&amp; call option<span class=\"ff4\"> <span class=\"ls29\">ed </span></span>earn out<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span></span>(**) Calcolato <span class=\"_ _0\"></span>come corrispettivo dell<span class=\"ff5\">\u2019</span>acquisizione al <span class=\"_ _0\"></span>netto delle <span class=\"_ _0\"></span>disponibilit\u00e0 liquide e <span class=\"_ _0\"></span>dei debiti p<span class=\"_ _0\"></span>er <span class=\"ff7\">pu<span class=\"_ _0\"></span>t &amp; call<span class=\"_ _3e\"> </span></span>option<span class=\"ff4\"> <span class=\"ls29\">ed </span></span>earn<span class=\"_ _0\"></span> out<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>L\u2019avviamento <span class=\"_ _0\"></span>(Euro <span class=\"_ _0\"></span>29.282 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>Euro) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>determinato <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _10\"></span><span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>corrispettivo <span class=\"_ _16\"> </span>e <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span></span>fair <span class=\"_ _29\"> </span>value<span class=\"ff4\"> <span class=\"_ _29\"> </span>delle <span class=\"_ _29\"> </span>attivit\u00e0 <span class=\"_ _29\"> </span>nette <span class=\"_ _16\"> </span>acquisite. <span class=\"_ _29\"> </span>Le <span class=\"_ _29\"> </span>tecniche <span class=\"_ _29\"> </span>di<span class=\"_ _3e\"> </span></span>valutazione  utilizzate  dal  consulen<span class=\"_ _2\"></span>te  indipendente,  che <span class=\"_ _f\"> </span>ha  supportato  il  C<span class=\"_ _2\"></span>onsiglio  di<span class=\"_ _3e\"> </span>Amministrazione <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>processo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span><span class=\"ff7\">Purchase <span class=\"_ _12\"></span>Price <span class=\"_ _12\"></span>Allocation</span>, <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>determinare <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span><span class=\"ff7\">fair <span class=\"_ _12\"></span>value<span class=\"_ _3e\"> </span></span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>immateriali <span class=\"_ _15\"> </span>acqu<span class=\"_ _0\"></span>isite <span class=\"_ _a\"> </span>sono <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Royalty <span class=\"_ _a\"> </span>Method</span>\u201d <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>\u201c<span class=\"ff7\">Multi-Period <span class=\"_ _a\"> </span>Excess<span class=\"_ _3e\"> </span></span>Earning Method<span class=\"ff5\">\u201d (MPEEM)<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span></span>Si <span class=\"_ _16\"> </span>pre<span class=\"_ _0\"></span>cisa <span class=\"_ _16\"> </span>che <span class=\"_ _16\"> </span>le <span class=\"_ _29\"> </span>aggregazioni <span class=\"_ _16\"> </span>az<span class=\"_ _0\"></span>iendali <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>Axo <span class=\"_ _29\"> </span>Light <span class=\"_ _16\"> </span>S.r.l. <span class=\"_ _29\"> </span>e <span class=\"_ _16\"> </span>Turri <span class=\"_ _29\"> </span>S.r.l. <span class=\"_ _16\"> </span>sono <span class=\"_ _29\"> </span>state<span class=\"_ _3e\"> </span>determinate <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>via <span class=\"_ _16\"> </span>provvisoria, <span class=\"_ _16\"> </span>mentre <span class=\"_ _16\"> </span>quella <span class=\"_ _16\"> </span>relativa <span class=\"_ _29\"> </span>a <span class=\"_ _16\"> </span>Cubo <span class=\"_ _16\"> </span>Design <span class=\"_ _16\"> </span>S.r.l. <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _16\"> </span>stata<span class=\"_ _3e\"> </span>determinata in via definitiva.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "Con riferimento alle<span class=\"_ _2\"></span> operazioni di acquisi<span class=\"_ _2\"></span>zion<span class=\"_ _0\"></span>e per<span class=\"_ _2\"></span>fez<span class=\"_ _0\"></span>ionate <span class=\"_ _2\"></span>nel <span class=\"ff5\">corso dell\u2019esercizio</span> <span class=\"ls6\">202</span>3<span class=\"ls19\">,<span class=\"_ _3e\"> </span></span>si evidenzia:<span class=\"_ _3e\"> </span>1)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>Cubo <span class=\"_ _9\"></span>Design <span class=\"_ _9\"></span>S.r.l.<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>della <span class=\"_ _10\"></span>su<span class=\"_ _0\"></span>a <span class=\"_ _10\"></span>controllata <span class=\"_ _9\"></span>Nian <span class=\"_ _9\"></span>Design <span class=\"_ _10\"></span>S.r.l. <span class=\"_ _9\"></span>In <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _10\"></span>31<span class=\"_ _3e\"> </span></span></span>gennaio  2023 <span class=\"_ _13\"> </span>IDB,  per  il <span class=\"_ _13\"> </span>tramite  d<span class=\"_ _0\"></span>el  veicolo  costituit<span class=\"_ _0\"></span>o  allo  scopo <span class=\"_ _13\"> </span>Fincubo <span class=\"_ _16\"> </span>S.r.l.<span class=\"_ _3e\"> </span>(partecipato  al  60%  da  IDB  e <span class=\"_ _13\"> </span>al  40%  dagli  ex  soci  d<span class=\"_ _0\"></span>ella  Cubo  Design  S.r.l.),  ha<span class=\"_ _3e\"> </span>acquistato il <span class=\"_ _2\"></span>100% del <span class=\"_ _2\"></span>capitale sociale <span class=\"_ _2\"></span>di C<span class=\"_ _2\"></span>ubo Design <span class=\"_ _2\"></span>S.r.l., societ\u00e0 speciali<span class=\"_ _2\"></span>zzata nella<span class=\"_ _3e\"> </span>realizzazione <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cucine <span class=\"_ _9\"></span>comp<span class=\"_ _0\"></span>onibili, <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>controllata <span class=\"_ _15\"></span>al <span class=\"_ _9\"></span>51%, <span class=\"_ _9\"></span>Nian <span class=\"_ _9\"></span>D<span class=\"_ _0\"></span>esign <span class=\"_ _9\"></span>S<span class=\"_ _0\"></span>.r.l.,<span class=\"_ _3e\"> </span>specializzata <span class=\"_ _9\"></span>nella <span class=\"_ _9\"></span>lavorazione <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>marmi <span class=\"_ _9\"></span>funzionali <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>produzione <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>cucine. <span class=\"_ _9\"></span>In<span class=\"_ _3e\"> </span>data <span class=\"_ _12\"></span>26 <span class=\"_ _10\"></span>giugno <span class=\"_ _0\"></span>2023 <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>stata <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>esecuzione <span class=\"_ _12\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>usione <span class=\"_ _12\"></span>inversa <span class=\"_ _12\"></span>della<span class=\"_ _3e\"> </span>Fincubo <span class=\"_ _2\"></span>S.r.l. <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>Cub<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>Design <span class=\"_ _2\"></span>S.r.l., <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>progetto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>fusione <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>atato <span class=\"_ _2\"></span>22 maggi<span class=\"_ _2\"></span>o<span class=\"_ _3e\"> </span>2023. <span class=\"_ _15\"></span>La <span class=\"_ _15\"></span>citata <span class=\"_ _15\"></span>operazione <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>fusione <span class=\"_ _15\"> </span>era <span class=\"_ _15\"> </span>stata <span class=\"_ _9\"></span>delib<span class=\"_ _0\"></span>erata <span class=\"_ _9\"></span>da <span class=\"_ _15\"> </span>entrambe <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>societ\u00e0<span class=\"_ _3e\"> </span>partecipanti <span class=\"_ _12\"></span>all<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _12\"></span>con <span class=\"_ _0\"></span>delibere <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>rispettive <span class=\"_ _0\"></span>assemblee <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>soci <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>enutesi<span class=\"_ _3e\"> </span>in <span class=\"_ _9\"></span>data <span class=\"_ _10\"></span>24 <span class=\"_ _9\"></span>maggio <span class=\"_ _10\"></span>2023, <span class=\"_ _9\"></span>con <span class=\"_ _10\"></span>efficacia <span class=\"_ _9\"></span>contabile <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>fiscale <span class=\"_ _9\"></span>retrodatata <span class=\"_ _10\"></span>al <span class=\"_ _9\"></span>1\u00b0 <span class=\"_ _10\"></span>gennaio<span class=\"_ _3e\"> </span>2023.<span class=\"ls0\">  Si  segnala,<span class=\"_ _2\"></span>  in<span class=\"_ _0\"></span>oltre,  che  nel<span class=\"_ _2\"></span>  mese  di  dicembre  2023  Cubo  Design  S.r.l.  ha<span class=\"_ _3e\"> </span></span>acquistato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>restante <span class=\"_ _2\"></span>49% <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>N<span class=\"_ _0\"></span>ian <span class=\"_ _6\"></span>D<span class=\"_ _0\"></span>esign <span class=\"_ _2\"></span>S.r.l. <span class=\"_ _6\"></span>arrivando, cos\u00ec,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>al controll<span class=\"_ _2\"></span>o<span class=\"_ _3e\"> </span>totalitario della stessa;<span class=\"_ _3e\"> </span>2)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isto  in  data  18 <span class=\"_ _13\"> </span>luglio  2023  del  31%  delle <span class=\"_ _13\"> </span>qu<span class=\"_ _0\"></span>ote  della  Axo  Light  S.r.l.  e  il<span class=\"_ _3e\"> </span></span></span>conseguente controllo della stessa rispetto al precedente controllo congiunto;<span class=\"_ _3e\"> </span>3)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _0\"></span>in data <span class=\"_ _0\"></span>29 <span class=\"_ _12\"></span>settembre <span class=\"_ _0\"></span>2023, per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tramite <span class=\"_ _0\"></span>della neo <span class=\"_ _12\"></span>costituita Finturri <span class=\"_ _0\"></span>S.r.l.<span class=\"_ _3e\"> </span></span></span>posseduta <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>51%, <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>intero <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Turri <span class=\"_ _0\"></span>2K <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>sua <span class=\"_ _0\"></span>volta con<span class=\"_ _0\"></span>trolla <span class=\"_ _0\"></span>il<span class=\"_ _3e\"> </span>100% <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>Turri <span class=\"_ _a\"> </span>UK <span class=\"_ _a\"> </span>Ltd., <span class=\"_ _a\"> </span>Tu<span class=\"_ _0\"></span>rri <span class=\"_ _15\"> </span>USA <span class=\"_ _f\"> </span>Corp. <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>Shanghai <span class=\"_ _a\"> </span>Turri <span class=\"_ _a\"> </span>Furnitures.<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>Si<span class=\"_ _3e\"> </span>precisa  c<span class=\"_ _2\"></span>he  in<span class=\"_ _2\"></span>  data <span class=\"_ _a\"> </span>22  dicembre <span class=\"_ _a\"> </span>2023  \u00e8 <span class=\"_ _f\"> </span>stata <span class=\"_ _a\"> </span>data  esecu<span class=\"_ _2\"></span>zione  all\u2019operazione <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>fusione <span class=\"_ _13\"> </span>inversa <span class=\"_ _16\"> </span>della <span class=\"_ _13\"> </span>Finturri <span class=\"_ _13\"> </span>S.r.l. <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>Tu<span class=\"_ _0\"></span>rri <span class=\"_ _13\"> </span>2K <span class=\"_ _13\"> </span>S.r.l.<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span>contestuale <span class=\"_ _13\"> </span>cambio <span class=\"_ _16\"> </span>di<span class=\"_ _3e\"> </span>denominazione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Turri <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>progetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fusione <span class=\"_ _0\"></span>datato 13 <span class=\"_ _0\"></span>novemb<span class=\"_ _0\"></span>re<span class=\"_ _3e\"> </span>2023. <span class=\"_ _15\"></span>La <span class=\"_ _15\"></span>citata <span class=\"_ _15\"></span>operazione <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>fusione <span class=\"_ _15\"> </span>era <span class=\"_ _15\"> </span>stata <span class=\"_ _9\"></span>delib<span class=\"_ _0\"></span>erata <span class=\"_ _9\"></span>da <span class=\"_ _15\"> </span>entrambe <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>societ\u00e0<span class=\"_ _3e\"> </span>partecipanti <span class=\"_ _12\"></span>all\u2019operazione <span class=\"_ _0\"></span>con <span class=\"_ _12\"></span>delibere <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span><span class=\"ff4\">rispettive <span class=\"_ _12\"></span>assemblee <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>soci <span class=\"_ _12\"></span>tenutesi<span class=\"_ _3e\"> </span></span>in data 16 novembre 2023, con efficacia contabile<span class=\"_ _2\"></span> e fiscale retrodata<span class=\"_ _0\"></span><span class=\"ls5\">ta</span>.<span class=\"_ _3e\"> </span>1.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ff8\">A<span class=\"_ _0\"></span>ggregazioni aziendali<span class=\"_ _3e\"> </span></span></span>Acquisizione di Cubo Design S.r.l.<span class=\"_ _3e\"> </span>In <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>gennaio 2023 <span class=\"_ _0\"></span>IDB, p<span class=\"_ _0\"></span>er il <span class=\"_ _0\"></span>tramite <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>veicolo cost<span class=\"_ _0\"></span>ituito allo <span class=\"_ _0\"></span>scopo <span class=\"_ _0\"></span>Fincubo <span class=\"_ _0\"></span>S.r.l.<span class=\"_ _3e\"> </span>(partecipato al 60% da <span class=\"_ _0\"></span>IDB e al <span class=\"_ _0\"></span>40% dagli ex soci della Cubo Design <span class=\"_ _0\"></span>S.r.l.), ha acquistato il<span class=\"_ _3e\"> </span>100% <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capitale sociale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Cubo <span class=\"_ _0\"></span>Design <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _0\"></span>societ\u00e0 specializzata <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>realizzazione <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>cucine <span class=\"_ _f\"> </span>componibili, <span class=\"_ _a\"> </span>con <span class=\"_ _f\"> </span>una <span class=\"_ _a\"> </span>controllata <span class=\"_ _f\"> </span>al <span class=\"_ _a\"> </span>51%, <span class=\"_ _f\"> </span>Nian <span class=\"_ _a\"> </span>Design  S.r.l.<span class=\"_ _2\"></span>, <span class=\"_ _f\"> </span>specializzata <span class=\"_ _a\"> </span>nella<span class=\"_ _3e\"> </span>lavorazione di marmi funzionali alla produzione d<span class=\"_ _2\"></span>elle cucine.<span class=\"_ _3e\"> </span>Il prezzo previsto per l<span class=\"ff5\">\u2019</span>acquisizione \u00e8 articolato come segue:<span class=\"_ _3e\"> </span>a)<span class=\"ff9 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff4\">corrispettivo <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>momento <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _9\"></span>Euro <span class=\"_ _9\"></span>48.000 <span class=\"_ _9\"></span>migliaia<span class=\"_ _0\"></span>, <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cui <span class=\"_ _15\"></span>Euro <span class=\"_ _9\"></span>9.200<span class=\"_ _3e\"> </span></span></span>migliaia quale provvista a titolo di reinvestimento da parte degli ex soci;<span class=\"_ _3e\"> </span>b)<span class=\"ff9 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff4\">corrisp<span class=\"_ _0\"></span>ettivo <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ifferito <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>titolo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span><span class=\"ff7\">earn <span class=\"_ _9\"></span>out</span> <span class=\"_ _9\"></span>variabile, <span class=\"_ _9\"></span>da <span class=\"_ _10\"></span>regolare <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>partire <span class=\"_ _10\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>anno<span class=\"_ _3e\"> </span></span></span>202<span class=\"ls0\">3  e <span class=\"_ _13\"> </span>su  base <span class=\"_ _13\"> </span>annuale  fino<span class=\"_ _0\"></span>  <span class=\"ls11\">a <span class=\"_ _13\"> </span></span>un <span class=\"_ _13\"> </span>massimo  di  Eu<span class=\"_ _0\"></span>ro  4.300 <span class=\"_ _13\"> </span>migliaia  in <span class=\"_ _13\"> </span>funzione<span class=\"_ _3e\"> </span></span>dell<span class=\"ff5\">\u2019</span>effettivo  incasso  o  compen<span class=\"_ _0\"></span>sazione  dei  crediti  fiscali  di  Cubo <span class=\"_ _3b\"> </span>esistenti <span class=\"_ _3b\"> </span>al  31<span class=\"_ _3e\"> </span>dicembre 2021;<span class=\"_ _3e\"> </span>c)<span class=\"ff9 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff4\">corrispettivo d<span class=\"_ _0\"></span>ifferito a <span class=\"_ _0\"></span>titolo d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span><span class=\"ff7\">earn <span class=\"_ _0\"></span>out</span>, d<span class=\"_ _0\"></span>a regolare <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire d<span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>anno <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>entro<span class=\"_ _3e\"> </span></span></span>30 <span class=\"_ _12\"></span>giorni <span class=\"_ _0\"></span>dall<span class=\"ff5\">\u2019</span>approvazione <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>Bilancio <span class=\"_ _0\"></span>2023 <span class=\"_ _12\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _12\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>EBITDA <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>realizzato <span class=\"_ _0\"></span>da<span class=\"_ _3e\"> </span>Cubo <span class=\"_ _12\"></span>Design <span class=\"_ _12\"></span>S.r.l. <span class=\"_ _10\"></span>negli <span class=\"_ _12\"></span>esercizi <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22-2023 <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>stimato <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>acquisizi<span class=\"_ _2\"></span>one <span class=\"_ _10\"></span>pari <span class=\"_ _10\"></span><span class=\"ls1e\">a<span class=\"_ _3e\"> </span></span>Euro 4.474 migliaia quale importo massimo contrattualmente pr<span class=\"_ _2\"></span>evisto e attualizzato<span class=\"_ _3e\"> </span>per tener conto del fattore temporale.<span class=\"_ _3e\"> </span>Contestualmente all<span class=\"ff5\">\u2019</span>acquisizione \u00e8 stato sti<span class=\"_ _2\"></span>pulato un accordo di <span class=\"ff7\">put &amp; call</span> tra IDB e i<span class=\"_ _2\"></span> soci<span class=\"_ _3e\"> </span>venditori p<span class=\"_ _0\"></span>er il <span class=\"_ _0\"></span>trasferimento <span class=\"_ _0\"></span>della residua <span class=\"_ _0\"></span>quota del <span class=\"_ _0\"></span>40%. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _0\"></span>accordo <span class=\"_ _0\"></span>prevede che<span class=\"_ _3e\"> </span>nel 2027, dopo l<span class=\"ff5\">\u2019</span>approvazione del bilancio 2026:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff5\">i <span class=\"_ _a\"> </span>soci <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>minoranza <span class=\"_ _15\"></span>avranno <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>diritto <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>cedere <span class=\"_ _15\"></span>(\u201copzione <span class=\"_ _15\"></span>put\u201d) <span class=\"_ _15\"> </span>alla <span class=\"_ _15\"> </span>ID<span class=\"_ _0\"></span>B, <span class=\"_ _9\"></span>che <span class=\"_ _a\"> </span>avr\u00e0<span class=\"_ _3e\"> </span></span></span>l<span class=\"ff5\">\u2019</span>obbligo  di <span class=\"_ _a\"> </span>acquistare,  le <span class=\"_ _f\"> </span>proprie <span class=\"_ _f\"> </span>partecipazioni <span class=\"_ _f\"> </span>nella <span class=\"_ _f\"> </span>societ\u00e0  c<span class=\"_ _2\"></span>on  pagamento  in<span class=\"_ _3e\"> </span>denaro <span class=\"_ _13\"> </span>per <span class=\"_ _3b\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>corrispettivo <span class=\"_ _3b\"> </span>calcolato <span class=\"_ _13\"> </span>sulla <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>EBITDA  medio <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>biennio<span class=\"_ _3e\"> </span>precedente <span class=\"_ _f\"> </span>all<span class=\"ff5\">\u2019</span>esercizio  dell<span class=\"ff5\">\u2019</span>opzione, <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>applica  un <span class=\"_ _f\"> </span>fattore <span class=\"_ _f\"> </span>moltiplicativo  e<span class=\"_ _2\"></span>  al<span class=\"_ _3e\"> </span>risultato <span class=\"_ _10\"></span>si <span class=\"_ _10\"></span>detrae <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>posizione <span class=\"_ _10\"></span>finanziaria <span class=\"_ _10\"></span>netta <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>fine <span class=\"_ _10\"></span>esercizio <span class=\"_ _12\"></span>dell<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>anno<span class=\"_ _3e\"> </span>precedente all<span class=\"ff5\">\u2019</span>esercizio del diritto;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">q<span class=\"_ _0\"></span>ualora <span class=\"_ _13\"> </span>i <span class=\"_ _16\"> </span>soci <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>minoranza <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _13\"> </span>esercitino <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>ut, <span class=\"_ _13\"> </span>IDB <span class=\"_ _16\"> </span>avr\u00e0 <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _13\"> </span>di<span class=\"_ _3e\"> </span></span></span>acquistare <span class=\"_ _0\"></span>(\u201copzione <span class=\"_ _12\"></span>call\u201d) <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>40% <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capitale <span class=\"_ _12\"></span>sociale <span class=\"_ _0\"></span>della <span class=\"_ _12\"></span>Fincubo <span class=\"_ _0\"></span>S.r.l. <span class=\"_ _0\"></span>dagli <span class=\"_ _12\"></span>stessi,<span class=\"_ _3e\"> </span>che <span class=\"_ _15\"> </span>avranno <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>vendere, <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>un <span class=\"_ _15\"> </span>corrispettivo <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>eterminato <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>stesse<span class=\"_ _3e\"> </span>modalit\u00e0 di calcolo dell<span class=\"ff5\">\u2019</span>opzione put.<span class=\"_ _3e\"> </span>Sulla b<span class=\"_ _0\"></span>ase di quest<span class=\"_ _0\"></span>a combinazione di <span class=\"_ _0\"></span>opzioni <span class=\"_ _0\"></span><span class=\"ff7\">put &amp; call</span>, <span class=\"_ _0\"></span>in sed<span class=\"_ _0\"></span>e di b<span class=\"_ _0\"></span>ilancio consolidato la<span class=\"_ _3e\"> </span>quota <span class=\"_ _9\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>partecipazione <span class=\"_ _9\"></span>espressa <span class=\"_ _15\"></span>dal <span class=\"_ _15\"></span>Gruppo <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _15\"></span>pari <span class=\"_ _9\"></span>al <span class=\"_ _15\"></span>100% <span class=\"_ _9\"></span>della <span class=\"_ _15\"> </span>controllata <span class=\"_ _15\"></span>Cubo<span class=\"_ _3e\"> </span>Design. <span class=\"_ _10\"></span>Contestualmente <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>stata <span class=\"_ _12\"></span>iscritta <span class=\"_ _10\"></span>tra <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>altre <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _10\"></span>finanziarie <span class=\"_ _12\"></span>non <span class=\"_ _10\"></span>correnti <span class=\"_ _10\"></span>la<span class=\"_ _3e\"> </span>passivit\u00e0 <span class=\"_ _16\"> </span>finanziaria <span class=\"_ _16\"> </span>relativa <span class=\"_ _29\"> </span>all<span class=\"ff5\">\u2019</span>acquisto <span class=\"_ _16\"> </span>della <span class=\"_ _16\"> </span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>40% <span class=\"_ _16\"> </span>delle <span class=\"_ _29\"> </span>minoranze, <span class=\"_ _16\"> </span>pari<span class=\"_ _3e\"> </span>complessivamente a Euro 32.668 migliaia alla data di acquisi<span class=\"_ _2\"></span>zione.<span class=\"_ _3e\"> </span>Si <span class=\"_ _10\"></span>segnala <span class=\"_ _12\"></span>che <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>data <span class=\"_ _10\"></span>26 <span class=\"_ _12\"></span>giugno <span class=\"_ _10\"></span>2023 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _10\"></span>stata <span class=\"_ _12\"></span>data <span class=\"_ _10\"></span>esecuzione <span class=\"_ _12\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>fusione<span class=\"_ _3e\"> </span>inversa <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Fincubo S.r.l. <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Cubo <span class=\"_ _0\"></span>Design S.r.l., <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>del p<span class=\"_ _0\"></span>rogetto di <span class=\"_ _0\"></span>fusione <span class=\"_ _0\"></span>datato<span class=\"_ _3e\"> </span>22 <span class=\"_ _a\"> </span>maggio <span class=\"_ _15\"> </span>2023. <span class=\"_ _a\"> </span>La <span class=\"_ _a\"> </span>citata <span class=\"_ _15\"> </span>operazione <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>fusione <span class=\"_ _15\"> </span>era <span class=\"_ _a\"> </span>stata <span class=\"_ _a\"> </span>deliberata <span class=\"_ _15\"></span>da <span class=\"_ _a\"> </span>entrambe <span class=\"_ _15\"> </span>le<span class=\"_ _3e\"> </span>societ\u00e0 <span class=\"_ _29\"> </span>partecipanti <span class=\"_ _16\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _16\"> </span>con <span class=\"_ _29\"> </span>delibere <span class=\"_ _16\"> </span>delle <span class=\"_ _29\"> </span>rispettive <span class=\"_ _29\"> </span>assemblee <span class=\"_ _16\"> </span>dei <span class=\"_ _29\"> </span>soci<span class=\"_ _3e\"> </span>tenutesi in data 24 maggio 2023.<span class=\"_ _3e\"> </span>Il <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2023 <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Gruppo <span class=\"_ _6\"></span>ID<span class=\"_ _0\"></span>B <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>clude <span class=\"_ _6\"></span>il ris<span class=\"_ _2\"></span>ultato <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3e\"> </span>Cubo <span class=\"_ _12\"></span>Design <span class=\"_ _0\"></span>S.r.l. <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>periodo <span class=\"_ _12\"></span>trascorso <span class=\"_ _12\"></span>dalla <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>acquisizione <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>include <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>risultato<span class=\"_ _3e\"> </span>della Ni<span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>Design S.r.l. <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>relazione <span class=\"_ _2\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>effettiva <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>controllo (51%) <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>tenut<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>sino <span class=\"_ _2\"></span>alla<span class=\"_ _3e\"> </span>data <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>20 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _12\"></span>perfezionato <span class=\"_ _0\"></span>l\u2019acquisto <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Cubo <span class=\"_ _12\"></span>Design<span class=\"_ _3e\"> </span>della <span class=\"_ _2\"></span>residua <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>minoranza <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>49% <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>un im<span class=\"_ _2\"></span>porto <span class=\"_ _2\"></span>pari a <span class=\"_ _6\"></span>circa Eur<span class=\"_ _2\"></span>o 700 <span class=\"_ _2\"></span>migliaia.<span class=\"_ _3e\"> </span>Dalla data di acquisizione al 31 d<span class=\"_ _0\"></span>icembre i ricavi di vendita per beni e ser<span class=\"_ _2\"></span>vizi d<span class=\"_ _0\"></span>elle societ\u00e0<span class=\"_ _3e\"> </span>Cubo Design S.r.l. e Nian Design S.r.l. ammontano a Euro 52.273 migliaia.<span class=\"_ _3e\"> </span>Nel caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui l<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _0\"></span>delle due <span class=\"_ _0\"></span>societ\u00e0 fosse <span class=\"_ _0\"></span>avvenuta all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inizio del <span class=\"_ _0\"></span>periodo 2023,<span class=\"_ _3e\"> </span>i ricavi di vendita per beni e servizi ammontereb<span class=\"_ _2\"></span>bero a Euro <span class=\"_ _0\"></span>55.2<span class=\"ls14\">39<span class=\"_ _0\"></span></span> migliaia.<span class=\"_ _3e\"> </span>Nella <span class=\"_ _9\"></span>seguente <span class=\"_ _10\"></span>tabella <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _10\"></span>riportato <span class=\"_ _9\"></span>il <span class=\"_ _10\"></span>dettaglio <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>passivit\u00e0, <span class=\"_ _9\"></span>rispettivamente<span class=\"_ _3e\"> </span>acquisite <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>assunte <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisizione. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>emersa <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>etto<span class=\"_ _3e\"> </span>della acquisizione <span class=\"_ _0\"></span>e il <span class=\"_ _0\"></span>totale delle <span class=\"_ _0\"></span>attivit\u00e0 nette acquisite \u00e8 <span class=\"_ _0\"></span>stata<span class=\"_ _0\"></span> allo<span class=\"_ _0\"></span>cata ai marchi <span class=\"_ _0\"></span>Miton<span class=\"_ _3e\"> </span>e Binova, alle relazioni con la clientela e in via residuale ad avviamento:<span class=\"_ _3e\"> </span><div class=\"c wf1 h5e gs256\"><div class=\"t m0 x40 h63 y54d fff fsa fc0 sc0 ls0 ws0\">(importi in migliaia di euro)<span class=\"_ _3e\"> </span> </div></div><div class=\"c wf2 h5e gs257\"><div class=\"t m0 x66 h60 y548 ffe fsa fc0 sc1 ls0 ws0\">Valori contabili alla<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h60 y549 ffe fsa fc0 sc1 ls0 ws0\">data di acquisizione<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h5e gs258\"><div class=\"t m0 x4e h60 y54d ffe fsa fc0 sc1 ls0 ws0\">Allocazione<span class=\"_ _3e\"> </span> </div></div><div class=\"c w33 h5e gs259\"><div class=\"t m0 x42 h60 y548 ffe fsa fc0 sc1 ls0 ws0\">Valori complessivi<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x41 h60 y549 ffe fsa fc0 sc1 ls0 ws0\">al fair value<span class=\"_ _3e\"> </span> </div></div><div class=\"c wf1 h2f gs25a\"><div class=\"t m0 x40 h60 y175 ffe fsa fc0 sc1 ls0 ws0\">ATTIVIT\u00c1<span class=\"_ _3e\"> </span> </div></div><div class=\"c wf1 h20 gs25b\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Attivit\u00e0 immateriali </div></div><div class=\"c wf2 h20 gs25c\"><div class=\"t m0 x4f h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                        <span class=\"ls16\">370 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w13 h20 gs25d\"><div class=\"t m0 x42 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">44.389 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h20 gs25e\"><div class=\"t m0 x4c h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">44.759 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs25f\"><div class=\"t m0 x4f h63 y12b fff fsa fc0 sc0 ls0 ws0\">Avviamento </div></div><div class=\"c w33 h20 gs260\"><div class=\"t m0 x44 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                          <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs261\"><div class=\"t m0 x4f h63 y12b fff fsa fc0 sc0 ls0 ws0\">Marchi </div></div><div class=\"c wf2 h20 gs262\"><div class=\"t m0 x44 h63 y12b fff fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">115 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w13 h20 gs263\"><div class=\"t m0 x4e h63 y12b fff fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">20.550 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h20 gs264\"><div class=\"t m0 x48 h63 y12b fff fsa fc0 sc0 ls15 ws0\">                  <span class=\"ls0\">20.665 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf3 h20 gs265\"><div class=\"t m0 x4f h63 y12b fff fsa fc0 sc0 ls0 ws0\">Relazioni con la clientela e portafoglio ordini </div></div><div class=\"c w13 h20 gs266\"><div class=\"t m0 x4e h63 y12b fff fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">23.839 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h20 gs267\"><div class=\"t m0 x48 h63 y12b fff fsa fc0 sc0 ls15 ws0\">                  <span class=\"ls0\">23.839 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs268\"><div class=\"t m0 x4f h63 y12b fff fsa fc0 sc0 ls0 ws0\">Altre attivit\u00e0 immateriali </div></div><div class=\"c wf2 h20 gs269\"><div class=\"t m0 x44 h63 y12b fff fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">255 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w33 h20 gs26a\"><div class=\"t m0 x4d h63 y12b fff fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">255 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wf1 h20 gs26b\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Diritto d'uso </div></div><div class=\"c wf2 h20 gs26c\"><div class=\"t m0 x4f h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">7.110 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h20 gs26d\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">7.110 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs26e\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Immobili, impianti e macchinari </div></div><div class=\"c wf2 h20 gs26f\"><div class=\"t m0 x5a h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">10.895 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h20 gs270\"><div class=\"t m0 x4c h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">10.895 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs271\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Attivit\u00e0 per imposte anticipate </div></div><div class=\"c wf2 h20 gs272\"><div class=\"t m0 x4f h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                        <span class=\"ls16\">139 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w33 h20 gs273\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                        <span class=\"ls16\">139 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wf1 h20 gs274\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Altre attivit\u00e0 non correnti </div></div><div class=\"c wf2 h20 gs275\"><div class=\"t m0 x4f h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">1.041 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h20 gs276\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">1.041 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs277\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Rimanenze </div></div><div class=\"c wf2 h20 gs278\"><div class=\"t m0 x4f h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">3.557 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h20 gs279\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">3.557 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h21 gs27a\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Crediti commerciali </div></div><div class=\"c wf2 h21 gs27b\"><div class=\"t m0 x4f h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">5.613 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h21 gs27c\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">5.613 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs27d\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Crediti per imposte sul reddito </div></div><div class=\"c wf2 h20 gs27e\"><div class=\"t m0 x4f h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">1.018 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h20 gs27f\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">1.018 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs280\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></div><div class=\"c wf2 h20 gs281\"><div class=\"t m0 x4f h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                        <span class=\"ls16\">352 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w33 h20 gs282\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                        <span class=\"ls16\">352 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wf1 h20 gs283\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></div><div class=\"c wf2 h20 gs284\"><div class=\"t m0 x5a h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">14.831 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h20 gs285\"><div class=\"t m0 x4c h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">14.831 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h2f gs286\"><div class=\"t m0 x40 h60 y175 ffe fsa fc0 sc1 ls0 ws0\">TOTALE ATTIVIT\u00c1 </div></div><div class=\"c wf2 h2f gs287\"><div class=\"t m0 x8e h60 y175 ffe fsa fc0 sc1 ls15 ws0\">            <span class=\"ls0\">44.926 </span><span class=\"ls0\"> </span></div></div><div class=\"c w13 h2f gs288\"><div class=\"t m0 x44 h60 y175 ffe fsa fc0 sc1 ls15 ws0\">      <span class=\"ls0\">44.389 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h2f gs289\"><div class=\"t m0 x46 h60 y175 ffe fsa fc0 sc1 ls15 ws0\">            <span class=\"ls0\">89.314 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h2f gs28a\"><div class=\"t m0 x40 h60 y175 ffe fsa fc0 sc1 ls0 ws0\">PASSIVIT\u00c1<span class=\"_ _3e\"> </span> </div></div><div class=\"c wf1 h33 gs28b\"><div class=\"t m0 x40 h60 y184 ffe fsa fc0 sc0 ls0 ws0\">Benefici successivi alla cessazione del<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h60 y17e ffe fsa fc0 sc0 ls0 ws0\">rapporto di lavoro </div></div><div class=\"c wf2 h33 gs28c\"><div class=\"t m0 x4f h60 y185 ffe fsa fc0 sc0 ls15 ws0\">                        <span class=\"ls16\">813 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w33 h33 gs28d\"><div class=\"t m0 x4e h60 y185 ffe fsa fc0 sc0 ls15 ws0\">                        <span class=\"ls16\">813 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wf1 h20 gs28e\"><div class=\"t m0 x40 h60 y12e ffe fsa fc0 sc0 ls0 ws0\">Fondi per rischi e oneri </div></div><div class=\"c wf2 h20 gs28f\"><div class=\"t m0 x4f h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                        <span class=\"ls16\">696 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w33 h20 gs290\"><div class=\"t m0 x4e h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                        <span class=\"ls16\">696 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wf1 h20 gs291\"><div class=\"t m0 x40 h60 y12e ffe fsa fc0 sc0 ls0 ws0\">Debiti finanziari </div></div><div class=\"c wf2 h20 gs292\"><div class=\"t m0 x5a h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">11.538 </span><span class=\"ls0\"> </span></div></div><div class=\"c w13 h20 gs293\"><div class=\"t m0 x5a h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c w33 h20 gs294\"><div class=\"t m0 x4c h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">11.538 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs295\"><div class=\"t m0 x40 h60 y12e ffe fsa fc0 sc0 ls0 ws0\">Imposte differite </div></div><div class=\"c wf2 h20 gs296\"><div class=\"t m0 x4f h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                          <span class=\"ls16\">44 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w13 h20 gs297\"><div class=\"t m0 x42 h60 y12e ffe fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">12.384 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h20 gs298\"><div class=\"t m0 x4c h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">12.429 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h21 gs299\"><div class=\"t m0 x40 h60 y5e8 ffe fsa fc0 sc0 ls0 ws0\">Debiti commerciali </div></div><div class=\"c wf2 h21 gs29a\"><div class=\"t m0 x5a h60 y5e8 ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">10.662 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h21 gs29b\"><div class=\"t m0 x4c h60 y5e8 ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">10.662 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs29c\"><div class=\"t m0 x40 h60 y12e ffe fsa fc0 sc0 ls0 ws0\">Debiti per imposte sul reddito </div></div><div class=\"c wf2 h20 gs29d\"><div class=\"t m0 x4f h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                        <span class=\"ls16\">433 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w33 h20 gs29e\"><div class=\"t m0 x4e h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                        <span class=\"ls16\">433 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wf1 h20 gs29f\"><div class=\"t m0 x40 h60 y12e ffe fsa fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></div><div class=\"c wf2 h20 gs2a0\"><div class=\"t m0 x4f h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">3.789 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h20 gs2a1\"><div class=\"t m0 x4e h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">3.789 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h2f gs2a2\"><div class=\"t m0 x40 h60 y175 ffe fsa fc0 sc1 ls0 ws0\">TOTALE PASSIVIT\u00c1 </div></div><div class=\"c wf2 h2f gs2a3\"><div class=\"t m0 x8e h60 y175 ffe fsa fc0 sc1 ls15 ws0\">            <span class=\"ls0\">27.975 </span><span class=\"ls0\"> </span></div></div><div class=\"c w13 h2f gs2a4\"><div class=\"t m0 x44 h60 y175 ffe fsa fc0 sc1 ls15 ws0\">      <span class=\"ls0\">12.384 </span><span class=\"ls0\"> </span></div></div><div class=\"c w33 h2f gs2a5\"><div class=\"t m0 x46 h60 y175 ffe fsa fc0 sc1 ls15 ws0\">            <span class=\"ls0\">40.359 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs2a6\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">TOTALE ATTIVIT\u00c1 NETTE ACQUISITE (A) </div></div><div class=\"c w33 h20 gs2a7\"><div class=\"t m0 x4c h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">48.955 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf3 h20 gs2a8\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">ATTRIBUZIONE PATRIMONIO NETTO AI TERZI (B) </div></div><div class=\"c w33 h20 gs2a9\"><div class=\"t m0 x48 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                          <span class=\"ls16\">26 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wf3 h20 gs2aa\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">CORRISPETTIVO DELL'ACQUISIZIONE (C) (*) </div></div><div class=\"c w33 h20 gs2ab\"><div class=\"t m0 x4c h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">79.411 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf3 h20 gs2ac\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">AVVIAMENTO DA AGGREGAZIONE AZIENDALE (D = C - A + B) </div></div><div class=\"c w33 h20 gs2ad\"><div class=\"t m0 x4c h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">30.483 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf3 h20 gs2ae\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti acquisiti (E) </div></div><div class=\"c w33 h20 gs2af\"><div class=\"t m0 x4c h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">14.831 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs2b0\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">Pagamenti differiti Earn out (F) </div></div><div class=\"c w33 h20 gs2b1\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                     <span class=\"ls0\">7.943 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf1 h20 gs2b2\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">Pagamenti differiti Put&amp;Call (G) </div></div><div class=\"c w33 h20 gs2b3\"><div class=\"t m0 x4c h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">32.668 </span><span class=\"ls0\"> </span></div></div><div class=\"c wf4 h20 gs2b4\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc1 ls0 ws0\">PAGAMENTI EFFETTUATI PER L'ACQUISIZIONE (C <span class=\"_ _0\"></span>- (E + F + G)) (**) </div></div><div class=\"c w33 h20 gs2b5\"><div class=\"t m0 x46 h60 y12b ffe fsa fc0 sc1 ls15 ws0\">            <span class=\"ls0\">23.969 </span><span class=\"ls0\"> </span></div></div><div class=\"c w5 h7 gs2b6\"><div class=\"t m0 x9 h11 y58 ff4 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x50 h13 y5f6 ff4 fsa fc0 sc0 ls0 ws0\">(*) Calcolato come somma de<span class=\"_ _2\"></span>l valore attuale della partecipazione, de<span class=\"_ _2\"></span>i debiti per <span class=\"ff7\">ea<span class=\"_ _0\"></span>rn out</span> e dei<span class=\"_ _2\"></span> debiti per <span class=\"ff7\">put &amp;<span class=\"_ _3e\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x50 h13 y49d ff7 fsa fc0 sc0 ls0 ws0\">call option<span class=\"ff4\">, al netto del reinvestimento dei soci di minoranza.<span class=\"_ _3e\"> </span></span><span class=\"ff4\"> </span></div></div>(**) <span class=\"_ _9\"></span>Calcolato <span class=\"_ _9\"></span>come <span class=\"_ _9\"></span>corrispetti<span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>dell<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _10\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>netto <span class=\"_ _9\"></span>del <span class=\"_ _9\"> </span>reinvestimento <span class=\"_ _10\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>soc<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>minoranza, <span class=\"_ _9\"></span>delle<span class=\"_ _3e\"> </span>disponibilit\u00e0 liquide, dei debiti per <span class=\"ff7\">earn out</span> e dei debiti per <span class=\"ff7\">put &amp; call option</span>.<span class=\"_ _3e\"> </span>L\u2019avviamento <span class=\"_ _0\"></span>(Euro 30.483 <span class=\"_ _0\"></span>migliaia) \u00e8 <span class=\"_ _0\"></span>stato d<span class=\"_ _0\"></span>eterminato <span class=\"_ _0\"></span><span class=\"ff4\">come <span class=\"_ _0\"></span>differenza tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span><span class=\"ff7\">fair value<span class=\"_ _3e\"> </span></span></span>del <span class=\"_ _9\"></span>corrispettivo <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>il <span class=\"_ _9\"></span><span class=\"ff7\">fair <span class=\"_ _9\"></span>value</span> <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _10\"></span>nette <span class=\"_ _9\"></span>acquisite. <span class=\"_ _9\"></span>Le <span class=\"_ _10\"></span>tecn<span class=\"_ _0\"></span>iche <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>valutazione<span class=\"_ _3e\"> </span>utilizzate dal consulente indipendente, che<span class=\"_ _2\"></span> ha supportato il Consiglio di Amministrazione<span class=\"_ _3e\"> </span>nel <span class=\"_ _f\"> </span>processo <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span><span class=\"ff7\">Purchase <span class=\"_ _f\"> </span>Price <span class=\"_ _f\"> </span>Allocation</span>, <span class=\"_ _a\"> </span>per <span class=\"_ _f\"> </span>determinare <span class=\"_ _f\"> </span>il  <span class=\"ff7\">fair<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>value<span class=\"ff4\"> <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>attivit\u00e0<span class=\"_ _3e\"> </span></span></span>immateriali acquisite sono <span class=\"ff5\">il \u201c<span class=\"ff7\">Royalty Method</span>\u201d</span> <span class=\"ff5\">e il<span class=\"_ _2\"></span> \u201c<span class=\"ff7\">Multi-Period Excess Earning Method</span>\u201d<span class=\"_ _3e\"> </span></span>(MPEEM).<span class=\"_ _3e\"> </span>Nel mese <span class=\"_ _2\"></span>di dicembre 20<span class=\"_ _2\"></span>23 Cubo Design S.r.l. <span class=\"_ _2\"></span>ha ac<span class=\"_ _2\"></span>quist<span class=\"_ _0\"></span>ato <span class=\"_ _2\"></span>il restante 4<span class=\"_ _2\"></span>9% delle quote <span class=\"_ _2\"></span>di<span class=\"_ _3e\"> </span>Nian <span class=\"_ _2\"></span>Design <span class=\"_ _6\"></span>S.r.l. <span class=\"_ _2\"></span>arrivando, <span class=\"_ _6\"></span>cos\u00ec, a<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>controllo <span class=\"_ _6\"></span>totale <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>stessa. <span class=\"_ _6\"></span>Tale <span class=\"_ _2\"></span>operazione <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>rilevata<span class=\"_ _3e\"> </span>come <span class=\"_ _17\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _17\"> </span>t<span class=\"_ _0\"></span>ransazione<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>di <span class=\"_ _18\"> </span>patrimonio <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _17\"> </span>in <span class=\"_ _18\"> </span>accordo <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>il <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>rincipio <span class=\"_ _18\"> </span>con<span class=\"_ _0\"></span>tabile<span class=\"_ _3e\"> </span>internazionale <span class=\"_ _10\"></span>IFRS <span class=\"_ _9\"></span>10. <span class=\"_ _10\"></span>Qua<span class=\"_ _0\"></span>lsiasi <span class=\"_ _10\"></span>differenza <span class=\"_ _9\"></span>(eccesso <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>deficit) <span class=\"_ _9\"></span>tra <span class=\"_ _10\"></span>l\u2019importo <span class=\"_ _9\"></span>pagato <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>il<span class=\"_ _3e\"> </span>valore <span class=\"_ _10\"></span>contabile<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>della <span class=\"_ _12\"></span>quota <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>minoranza <span class=\"_ _10\"></span>acquisita <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>riconosciuta <span class=\"_ _12\"></span>nel <span class=\"_ _10\"></span>patrimonio <span class=\"_ _12\"></span>netto<span class=\"_ _3e\"> </span>della <span class=\"_ _a\"> </span>controllante <span class=\"_ _15\"> </span>quando <span class=\"_ _a\"> </span>si <span class=\"_ _a\"> </span>acquisiscono <span class=\"_ _a\"> </span>o <span class=\"_ _15\"> </span>cedono <span class=\"_ _a\"> </span>interessenza <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>minoranza, <span class=\"_ _a\"> </span>senza<span class=\"_ _3e\"> </span>perdita <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>controllo. <span class=\"_ _12\"></span>Il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>ha <span class=\"_ _10\"></span>deciso <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>rilevare <span class=\"_ _12\"></span>questo <span class=\"_ _12\"></span>effetto <span class=\"_ _10\"></span>tra <span class=\"_ _12\"></span>gli <span class=\"_ _10\"></span>utili <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>nuovo.<span class=\"_ _3e\"> </span>Con <span class=\"_ _18\"> </span>rif<span class=\"_ _0\"></span>erimento <span class=\"_ _18\"> </span>alla <span class=\"_ _18\"> </span>societ\u00e0 <span class=\"_ _11\"> </span>controllata <span class=\"_ _18\"> </span>cui <span class=\"_ _18\"> </span>q<span class=\"_ _0\"></span>ueste <span class=\"_ _18\"> </span>interessenze <span class=\"_ _18\"> </span>di <span class=\"_ _11\"> </span>minoranza <span class=\"_ _11\"> </span>si<span class=\"_ _3e\"> </span>riferiscono, <span class=\"_ _2\"></span>non <span class=\"_ _6\"></span>vi <span class=\"_ _2\"></span>erano <span class=\"_ _6\"></span>componenti <span class=\"_ _2\"></span>cumulati <span class=\"_ _6\"></span>nelle <span class=\"_ _6\"></span>alt<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>compone<span class=\"_ _0\"></span>nti <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>conto <span class=\"_ _6\"></span>economico<span class=\"_ _3e\"> </span>complessivo.<span class=\"_ _3e\"> </span>Acquisizione di Axo Light S.r.l.<span class=\"_ _3e\"> </span>In data <span class=\"ls6\">18<span class=\"_ _2\"></span><span class=\"ls0\"> luglio 2023 <span class=\"_ _2\"></span>IDB, ha acquistato u<span class=\"_ _2\"></span>n ulteriore 31% <span class=\"_ _2\"></span>del capitale soci<span class=\"_ _2\"></span>ale di Axo Light<span class=\"_ _3e\"> </span></span></span>S.r.l., <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _18\"> </span>cui <span class=\"_ _11\"> </span>deteneva <span class=\"_ _18\"> </span>gi\u00e0 <span class=\"_ _14\"> </span>il <span class=\"_ _18\"> </span>20%, <span class=\"_ _11\"> </span><span class=\"ff5\">un\u2019</span>azienda <span class=\"_ _11\"> </span>di <span class=\"_ _18\"> </span>illuminazione <span class=\"_ _11\"> </span>specializzata <span class=\"_ _18\"> </span>nella<span class=\"_ _3e\"> </span>progettazione <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>produzione <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>lampade <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>design <span class=\"_ _9\"></span>made <span class=\"_ _10\"></span>in <span class=\"_ _9\"></span>Italy<span class=\"_ _0\"></span>, <span class=\"_ _9\"></span>con <span class=\"_ _10\"></span>una <span class=\"_ _9\"></span>controllata <span class=\"_ _9\"></span>al<span class=\"_ _3e\"> </span>100<span class=\"ls0\">%, Axo Light USA Corp., filiale americana dedita alla dis<span class=\"_ _2\"></span>tribuz<span class=\"_ _0\"></span>ione.<span class=\"_ _3e\"> </span></span>Il prezzo previsto per l<span class=\"ff5\">\u2019</span>acquisizione \u00e8 articolato come segue:<span class=\"_ _3e\"> </span>a)<span class=\"ff9 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff4\">corrispettivo <span class=\"_ _0\"></span>al <span class=\"_ _12\"></span>momento <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isizione <span class=\"_ _0\"></span><span class=\"ff5\">per <span class=\"_ _0\"></span>l\u2019acquisto <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>31%, <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>Euro <span class=\"_ _12\"></span>1.240<span class=\"_ _3e\"> </span></span></span>migliaia.<span class=\"_ _3e\"> </span>Contestualmente all<span class=\"ff5\">\u2019</span>acquisizione \u00e8 stato sti<span class=\"_ _2\"></span>pulato un accordo di <span class=\"ff7\">put &amp; call</span> tra IDB e i<span class=\"_ _2\"></span> soci<span class=\"_ _3e\"> </span>venditori <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>trasfer<span class=\"_ _0\"></span>imento <span class=\"_ _9\"></span>della <span class=\"_ _15\"> </span>residua <span class=\"_ _15\"></span>quota <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>4<span class=\"_ _0\"></span>9%. <span class=\"_ _15\"> </span>L<span class=\"ff5\">\u2019</span>accordo <span class=\"_ _15\"></span>prevede <span class=\"_ _15\"></span>che <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>el<span class=\"_ _3e\"> </span>2026, dopo l<span class=\"ff5\">\u2019</span>approvazione del bilancio 2025:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">i <span class=\"_ _a\"> </span>soci <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>minoranza <span class=\"_ _15\"></span>avranno <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>diritto <span class=\"_ _15\"></span>di <span class=\"_ _a\"> </span><span class=\"ff5\">cedere <span class=\"_ _9\"></span>(\u201cop<span class=\"_ _0\"></span>zione <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>ut\u201d) <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>IDB, <span class=\"_ _15\"></span>che <span class=\"_ _15\"> </span>avr\u00e0<span class=\"_ _3e\"> </span></span></span></span>l<span class=\"ff5\">\u2019</span>obbligo  di <span class=\"_ _a\"> </span>acquistare,  le <span class=\"_ _f\"> </span>proprie <span class=\"_ _f\"> </span>partecipazioni <span class=\"_ _f\"> </span>nella <span class=\"_ _f\"> </span>societ\u00e0  c<span class=\"_ _2\"></span>on  pagamento  in<span class=\"_ _3e\"> </span>denaro <span class=\"_ _13\"> </span>per <span class=\"_ _3b\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>corrispettivo <span class=\"_ _3b\"> </span>calcolato <span class=\"_ _13\"> </span>sulla <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>EBITDA  medio <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>biennio<span class=\"_ _3e\"> </span>precedente <span class=\"_ _2\"></span>all<span class=\"ff5\">\u2019</span>esercizio <span class=\"_ _6\"></span>dell<span class=\"ff5\">\u2019</span>opz<span class=\"_ _0\"></span>ione, <span class=\"_ _6\"></span>cui <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>applica <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>fattore <span class=\"_ _2\"></span>moltiplicativ<span class=\"_ _2\"></span>o di <span class=\"_ _6\"></span>gruppo<span class=\"_ _3e\"> </span>e <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>risultato <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>detrae <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>posizione <span class=\"_ _2\"></span>finanziaria <span class=\"_ _6\"></span>netta <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>fine <span class=\"_ _2\"></span>esercizio <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>anno<span class=\"_ _3e\"> </span>precedente all<span class=\"ff5\">\u2019</span>esercizio del diritto;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">q<span class=\"_ _0\"></span>ualora <span class=\"_ _13\"> </span>i <span class=\"_ _16\"> </span>soci <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>minoranza <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _13\"> </span>esercitino <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>ut, <span class=\"_ _13\"> </span>IDB <span class=\"_ _16\"> </span>avr\u00e0 <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _13\"> </span>di<span class=\"_ _3e\"> </span></span></span>acquistare (\u201copzione call\u201d) il 4<span class=\"ff4\">9% del ca<span class=\"_ _2\"></span>pitale sociale della Axo Light S.r.l. dagli st<span class=\"_ _2\"></span>essi,<span class=\"_ _3e\"> </span></span>che <span class=\"_ _15\"> </span>avranno <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>vendere, <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>un <span class=\"_ _15\"> </span>corrispettivo <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>eterminato <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>stesse<span class=\"_ _3e\"> </span>modalit\u00e0 di calcolo dell<span class=\"ff5\">\u2019</span>opzione put.<span class=\"_ _3e\"> </span>Sulla b<span class=\"_ _0\"></span>ase di quest<span class=\"_ _0\"></span>a combinazione di <span class=\"_ _0\"></span>opzioni <span class=\"_ _0\"></span><span class=\"ff7\">put &amp; call</span>, <span class=\"_ _0\"></span>in sed<span class=\"_ _0\"></span>e di b<span class=\"_ _0\"></span>ilancio consolidato la<span class=\"_ _3e\"> </span>quota dell<span class=\"_ _2\"></span>a partecipa<span class=\"_ _2\"></span>zione espressa <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Gruppo \u00e8<span class=\"_ _2\"></span> pari <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>100% della <span class=\"_ _2\"></span>controllata<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Axo <span class=\"_ _2\"></span>Light<span class=\"ls24\">.<span class=\"_ _3e\"> </span></span>Contestualmente <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>iscritta <span class=\"_ _12\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _3e\"> </span>finanziaria <span class=\"_ _2a\"> </span>relativa <span class=\"_ _e\"> </span>all<span class=\"ff5\">\u2019</span>acquisto <span class=\"_ _2a\"> </span>della <span class=\"_ _e\"> </span>quota <span class=\"_ _2a\"> </span>del <span class=\"_ _e\"> </span>4<span class=\"_ _0\"></span>9% <span class=\"_ _e\"> </span>delle <span class=\"_ _2a\"> </span>minoranze, <span class=\"_ _e\"> </span>pari<span class=\"_ _3e\"> </span>complessivamente a Euro 1.904 migliaia alla data di acquisizione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2023 <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Gruppo <span class=\"_ _6\"></span>ID<span class=\"_ _0\"></span>B <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>clude <span class=\"_ _6\"></span>il ris<span class=\"_ _2\"></span>ultato <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>societ\u00e0<span class=\"_ _3e\"> </span>Axo Light <span class=\"_ _2\"></span>S.r.l. per il <span class=\"_ _2\"></span>periodo t<span class=\"_ _2\"></span>rascorso dalla <span class=\"_ _2\"></span>data di acquisi<span class=\"_ _2\"></span>zione e include <span class=\"_ _2\"></span>il risulta<span class=\"_ _2\"></span>to della<span class=\"_ _3e\"> </span>Axo Light USA Corp.<span class=\"_ _3e\"> </span>Dalla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>acquisizione <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>ricavi <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>vendita <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>b<span class=\"_ _0\"></span>eni <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>servizi <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle<span class=\"_ _3e\"> </span>societ\u00e0 Axo Light S.r.l. e Axo Light USA Corp. ammontano a Euro 2.082 <span class=\"_ _0\"></span>migliaia.<span class=\"_ _3e\"> </span>Nel caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui l<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _0\"></span>delle due <span class=\"_ _0\"></span>societ\u00e0 fosse <span class=\"_ _0\"></span>avvenuta all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inizio del <span class=\"_ _0\"></span>periodo 2023,<span class=\"_ _3e\"> </span>i ricavi di vendita per beni e servizi ammontereb<span class=\"_ _2\"></span>bero a Euro <span class=\"_ _0\"></span>4.454 migliaia.<span class=\"_ _3e\"> </span>Nella <span class=\"_ _9\"></span>seguente <span class=\"_ _10\"></span>tabella <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _10\"></span>riportato <span class=\"_ _9\"></span>il <span class=\"_ _10\"></span>dettaglio <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>passivit\u00e0, <span class=\"_ _9\"></span>rispettivamente<span class=\"_ _3e\"> </span>acquisite <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>assunte <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisizione. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>emersa <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>etto<span class=\"_ _3e\"> </span>della <span class=\"_ _2\"></span>acquisizione <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>otale <span class=\"_ _6\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _6\"></span>nette <span class=\"_ _2\"></span>acquisite <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>allocata <span class=\"_ _2\"></span>provvisoriamente<span class=\"_ _3e\"> </span>ad avviamento:<span class=\"_ _3e\"> </span>(importi in migliaia di euro)<span class=\"_ _3e\"> </span>Valori contabili alla<span class=\"_ _3e\"> </span>data di acquisizione<span class=\"_ _3e\"> </span>Allocazione<span class=\"_ _3e\"> </span>Valori complessivi<span class=\"_ _3e\"> </span>al fair value<span class=\"_ _3e\"> </span>ATTIVIT\u00c1<span class=\"_ _3e\"> </span>Attivit\u00e0 immateriali                        <span class=\"ls16\">256 </span>                   <span class=\"ls0\">-</span>                          <span class=\"ls16\">256 </span>Avviamento                        <span class=\"ls16\">129 </span>                        <span class=\"ls16\">129 </span>Marchi                         <span class=\"ls16\">10 </span>                         <span class=\"ls16\">10 </span>Altre attivit\u00e0 immateriali                       <span class=\"ls16\">117 </span>                       <span class=\"ls16\">117 </span>Diritto d'uso                        <span class=\"ls16\">254 </span>                        <span class=\"ls16\">254 </span>Immobili, impianti e macchinari                        <span class=\"ls16\">407 </span>                        <span class=\"ls16\">407 </span>Attivit\u00e0 per imposte anticipate                            <span class=\"ls16\">6 </span>                            <span class=\"ls16\">6 </span>Altre attivit\u00e0 non correnti                        <span class=\"ls16\">366 </span>                        <span class=\"ls16\">366 </span>Rimanenze                     <span class=\"ls0\">1.373 </span>                     <span class=\"ls0\">1.373 </span>Crediti commerciali                     <span class=\"ls0\">1.042 </span>                     <span class=\"ls0\">1.042 </span>Crediti per imposte sul reddito                          <span class=\"ls16\">25 </span>                          <span class=\"ls16\">25 </span>Altre attivit\u00e0 correnti                        <span class=\"ls16\">252 </span>                        <span class=\"ls16\">252 </span>Altre attivit\u00e0 finanziarie correnti                     <span class=\"ls0\">1.450 </span>                     <span class=\"ls0\">1.450 </span>Disponibilit\u00e0 liquide e mezzi equivalenti                        <span class=\"ls16\">585 </span>                        <span class=\"ls16\">585 </span>TOTALE ATTIVIT\u00c1              <span class=\"ls0\">6.017 </span>             <span class=\"ls0\">-</span>                <span class=\"ls0\">6.017 </span>PASSIVIT\u00c1<span class=\"_ _3e\"> </span>Benefici successivi alla cessazione del<span class=\"_ _3e\"> </span>rapporto di lavoro                        <span class=\"ls16\">231 </span>                        <span class=\"ls16\">231 </span>Fondi per rischi e oneri                        <span class=\"ls16\">194 </span>                        <span class=\"ls16\">194 </span>Debiti finanziari                     <span class=\"ls0\">3.241 </span>                     <span class=\"ls0\">3.241 </span>Imposte differite                          <span class=\"ls16\">97 </span>                          <span class=\"ls16\">97 </span>Debiti commerciali                        <span class=\"ls16\">992 </span>                        <span class=\"ls16\">992 </span>Debiti per imposte sul reddito                          <span class=\"ls16\">11 </span>                          <span class=\"ls16\">11 </span>Altre passivit\u00e0 correnti                        <span class=\"ls16\">727 </span>                        <span class=\"ls16\">727 </span>TOTALE PASSIVIT\u00c1              <span class=\"ls0\">5.493 </span>             <span class=\"ls0\">-</span>                <span class=\"ls0\">5.493 </span>TOTALE ATTIVIT\u00c1 NETTE ACQUISITE (A)                        <span class=\"ls16\">524 </span>CORRISPETTIVO DELL'ACQUISIZIONE (B) (*)                     <span class=\"ls0\">3.944 </span>AVVIAMENTO PROVVISORIO DA AGGREGAZIONE AZIENDALE (C<span class=\"_ _3e\"> </span>= <span class=\"ls0\">- A + B)</span>                     <span class=\"ls0\">3.420 </span>Disponibilit\u00e0 liquide e mezzi equivalenti acquisiti (D)                        <span class=\"ls16\">585 </span>Pagamenti differiti Put&amp;Call (E)                     <span class=\"ls0\">1.904 </span>PAGAMENTI EFFETTUATI PER L'ACQUISIZIONE (B <span class=\"_ _0\"></span>- (D + E)) (**)              <span class=\"ls0\">1.455 </span>(*) Calcolato come somma del valore attuale della partecip<span class=\"_ _2\"></span>azion<span class=\"_ _0\"></span>e e dei debiti per <span class=\"ff7\">put &amp; call op<span class=\"_ _0\"></span>tion</span>.<span class=\"_ _3e\"> </span>(**) Calcolato <span class=\"_ _0\"></span>come corrispettivo dell<span class=\"ff5\">\u2019</span>acquisizione al <span class=\"_ _0\"></span>netto delle <span class=\"_ _0\"></span>disponibilit\u00e0 liquide e <span class=\"_ _0\"></span>dei debiti p<span class=\"_ _0\"></span>er <span class=\"ff7\">pu<span class=\"_ _0\"></span>t &amp; call<span class=\"_ _3e\"> </span></span>option<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Acquisizione di Turri S.r.l. (ex Turri 2K S.r.l.)<span class=\"_ _3e\"> </span>In <span class=\"_ _2\"></span>data 29 <span class=\"_ _2\"></span>settembre <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>IDB, per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>tramite <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>veicolo <span class=\"_ _2\"></span>costituito allo <span class=\"_ _6\"></span>scopo Finturri S.r.l.<span class=\"_ _3e\"> </span>(partecipato al<span class=\"_ _2\"></span> 51<span class=\"_ _2\"></span>% da <span class=\"_ _6\"></span>IDB e <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>49% <span class=\"_ _2\"></span>dagli <span class=\"_ _2\"></span>ex soci <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Turri <span class=\"_ _2\"></span>2K <span class=\"_ _2\"></span>S.r.l.), ha <span class=\"_ _2\"></span>acq<span class=\"_ _2\"></span>uistato il <span class=\"_ _2\"></span>100%<span class=\"_ _3e\"> </span>del ca<span class=\"_ _2\"></span>pitale sociale <span class=\"_ _2\"></span>di Tur<span class=\"_ _2\"></span>ri 2K <span class=\"_ _2\"></span>S.r.l., societ\u00e0 <span class=\"_ _2\"></span>specializzata <span class=\"ff5\">nell\u2019arr<span class=\"_ _2\"></span>edamento d\u2019interno <span class=\"_ _2\"></span>e nel<span class=\"_ _3e\"> </span></span>contract, <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>relative <span class=\"_ _2\"></span>controllate <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span><span class=\"ls6\">100<span class=\"ls0\">%, <span class=\"_ _2\"></span>Turri <span class=\"_ _6\"></span>UK <span class=\"_ _6\"></span>Ltd<span class=\"_ _0\"></span>., <span class=\"_ _6\"></span>Turri <span class=\"_ _6\"></span>USA <span class=\"_ _2\"></span>Corp. <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>Turri <span class=\"_ _6\"></span>Shanghai<span class=\"_ _3e\"> </span></span></span>Furnitures, specializzate nella distribuzione.<span class=\"_ _3e\"> </span>Il prezzo previsto per l<span class=\"ff5\">\u2019</span>acquisizione \u00e8 articolato come segue:<span class=\"_ _3e\"> </span>a)<span class=\"ff9 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff4\">corrispettivo al momento dell<span class=\"ff5\">\u2019</span>acquisizione Euro 25.750 migliaia, <span class=\"_ _2\"></span>di cui 4.900 migliaia<span class=\"_ _3e\"> </span></span></span>quale provvista a titolo di reinvestimento da part<span class=\"_ _2\"></span>e d<span class=\"_ _0\"></span>egli ex soci;<span class=\"_ _3e\"> </span>b)<span class=\"ff9 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff4\">corrisp<span class=\"_ _0\"></span>ettivo differito <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>titolo di <span class=\"_ _12\"></span><span class=\"ff7\">earn <span class=\"_ _0\"></span>out</span>, da <span class=\"_ _0\"></span>regolare <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire dall<span class=\"ff5\">\u2019</span>anno <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>entro<span class=\"_ _3e\"> </span></span></span>30 <span class=\"_ _12\"></span>giorni <span class=\"_ _0\"></span>dall<span class=\"ff5\">\u2019</span>approvazione <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>Bilancio <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>in <span class=\"_ _12\"></span>base <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>EBITDA <span class=\"_ _12\"></span>medio <span class=\"_ _0\"></span>realizzato <span class=\"_ _0\"></span>da<span class=\"_ _3e\"> </span>Turri <span class=\"_ _10\"></span>2K <span class=\"_ _9\"></span>S.r.l. <span class=\"_ _10\"></span>nei <span class=\"_ _10\"></span>periodi <span class=\"_ _10\"></span>precedenti <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>stimato <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>acquisizione <span class=\"_ _10\"></span>pari<span class=\"_ _0\"></span> <span class=\"_ _10\"></span><span class=\"ls11\">a <span class=\"_ _10\"></span></span>Euro<span class=\"_ _3e\"> </span>10.704 migliaia quale importo massimo contrattualmente previsto e attualizzato per<span class=\"_ _3e\"> </span>tener conto del fattore temporale;<span class=\"_ _3e\"> </span>c)<span class=\"ff9 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff4\">corrispettivo <span class=\"_ _9\"></span>differito <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>titolo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span><span class=\"ff7\">earn <span class=\"_ _9\"></span>out</span> <span class=\"_ _9\"></span>variabile, <span class=\"_ _9\"></span>da <span class=\"_ _10\"></span>regolare <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>partire <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>anno<span class=\"_ _3e\"> </span></span></span>202<span class=\"ls0\">5 e stimato pari a Euro 2.200 migliaia in funzione <span class=\"ff5\">dell\u2019andamento di determinate<span class=\"_ _3e\"> </span></span></span>commesse contrattualmente individuate.<span class=\"_ _3e\"> </span>Contestualmente all<span class=\"ff5\">\u2019</span>acquisizione \u00e8 stato sti<span class=\"_ _2\"></span>pulato un accordo di <span class=\"ff7\">put &amp; call</span> tra IDB e i<span class=\"_ _2\"></span> soci<span class=\"_ _3e\"> </span>venditori <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>trasfer<span class=\"_ _0\"></span>imento <span class=\"_ _9\"></span>della <span class=\"_ _15\"> </span>residua <span class=\"_ _15\"></span>quota <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>4<span class=\"_ _0\"></span>9%. <span class=\"_ _15\"> </span>L<span class=\"ff5\">\u2019</span>accordo <span class=\"_ _15\"></span>prevede <span class=\"_ _15\"></span>che <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>el<span class=\"_ _3e\"> </span>2027, dopo l<span class=\"ff5\">\u2019</span>approvazione del bilancio 2026:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff5\">i <span class=\"_ _a\"> </span>soci <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>minoranza <span class=\"_ _15\"></span>avranno <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>diritto <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>cedere <span class=\"_ _15\"></span>(\u201copzione <span class=\"_ _15\"></span>put\u201d) <span class=\"_ _15\"> </span>alla <span class=\"_ _15\"> </span>ID<span class=\"_ _0\"></span>B, <span class=\"_ _9\"></span>che <span class=\"_ _a\"> </span>avr\u00e0<span class=\"_ _3e\"> </span></span></span>l<span class=\"ff5\">\u2019</span>obbligo  di <span class=\"_ _a\"> </span>acquistare,  le <span class=\"_ _f\"> </span>proprie <span class=\"_ _f\"> </span>partecipazioni <span class=\"_ _f\"> </span>nella <span class=\"_ _f\"> </span>societ\u00e0  c<span class=\"_ _2\"></span>on  pagamento  in<span class=\"_ _3e\"> </span>denaro <span class=\"_ _13\"> </span>per <span class=\"_ _3b\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _13\"> </span>corrispettivo <span class=\"_ _3b\"> </span>calcolato <span class=\"_ _13\"> </span>sulla <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>EBITDA  medio <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>biennio<span class=\"_ _3e\"> </span>precedente <span class=\"_ _f\"> </span>all<span class=\"ff5\">\u2019</span>esercizio  dell<span class=\"ff5\">\u2019</span>opzione, <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>applica  un <span class=\"_ _f\"> </span>fattore <span class=\"_ _f\"> </span>moltiplicativo  e<span class=\"_ _2\"></span>  al<span class=\"_ _3e\"> </span>risultato <span class=\"_ _10\"></span>si <span class=\"_ _10\"></span>detrae <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>posizione <span class=\"_ _10\"></span>finanziaria <span class=\"_ _10\"></span>netta <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>fine <span class=\"_ _10\"></span>esercizio <span class=\"_ _12\"></span>dell<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>anno<span class=\"_ _3e\"> </span>precedente all<span class=\"ff5\">\u2019</span>esercizio del diritto;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">q<span class=\"_ _0\"></span>ualora <span class=\"_ _13\"> </span>i <span class=\"_ _16\"> </span>soci <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>minoranza <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _13\"> </span>esercitino <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>ut, <span class=\"_ _13\"> </span>IDB <span class=\"_ _16\"> </span>avr\u00e0 <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _13\"> </span>di<span class=\"_ _3e\"> </span></span></span>acquistare <span class=\"_ _12\"></span>(\u201copzione <span class=\"_ _12\"></span>call\u201d) <span class=\"_ _12\"></span>il <span class=\"_ _10\"></span>4<span class=\"ff4\">9% <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>capitale <span class=\"_ _12\"></span>sociale <span class=\"_ _10\"></span>della <span class=\"_ _12\"></span>Finturri <span class=\"_ _10\"></span>S.r.l.<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>dagli <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>essi,<span class=\"_ _3e\"> </span></span>che <span class=\"_ _15\"> </span>avranno <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>vendere, <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>un <span class=\"_ _15\"> </span>corrispettivo <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>eterminato <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>stesse<span class=\"_ _3e\"> </span>modalit\u00e0 di calcolo dell<span class=\"ff5\">\u2019</span>opzione put.<span class=\"_ _3e\"> </span>Sulla b<span class=\"_ _0\"></span>ase di quest<span class=\"_ _0\"></span>a combinazione di <span class=\"_ _0\"></span>opzioni <span class=\"_ _0\"></span><span class=\"ff7\">put &amp; call</span>, <span class=\"_ _0\"></span>in sed<span class=\"_ _0\"></span>e di b<span class=\"_ _0\"></span>ilancio consolidato la<span class=\"_ _3e\"> </span>quota <span class=\"_ _9\"></span>della <span class=\"_ _15\"></span>partecipazione <span class=\"_ _9\"></span>espressa <span class=\"_ _9\"></span>dal <span class=\"_ _15\"></span>Gruppo <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>pari <span class=\"_ _9\"></span>al <span class=\"_ _15\"></span>100% <span class=\"_ _9\"></span>della <span class=\"_ _9\"></span>controllata <span class=\"_ _a\"> </span>Turri<span class=\"ls24\">.<span class=\"_ _3e\"> </span></span>Contestualmente <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>iscritta <span class=\"_ _12\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _3e\"> </span>finanziaria <span class=\"_ _2a\"> </span>relativa <span class=\"_ _e\"> </span>all<span class=\"ff5\">\u2019</span>acquisto <span class=\"_ _2a\"> </span>della <span class=\"_ _e\"> </span>quota <span class=\"_ _2a\"> </span>del <span class=\"_ _e\"> </span>4<span class=\"_ _0\"></span>9% <span class=\"_ _e\"> </span>delle <span class=\"_ _2a\"> </span>minoranze, <span class=\"_ _e\"> </span>pari<span class=\"_ _3e\"> </span>complessivamente a Euro <span class=\"ls6\">8.</span>8<span class=\"ls14\">37</span> migliaia alla data di acquisizione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>consolidato <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>IDB <span class=\"_ _0\"></span>include <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>per<span class=\"_ _3e\"> </span>beni e s<span class=\"_ _2\"></span>ervizi della <span class=\"_ _2\"></span>societ\u00e0 Turri <span class=\"_ _2\"></span>S.r.l. e <span class=\"_ _2\"></span>delle controllate <span class=\"_ _2\"></span>per il <span class=\"_ _2\"></span>periodo trascorso <span class=\"_ _2\"></span>dalla data<span class=\"_ _3e\"> </span>di acquisizione pari a Euro 11.<span class=\"ls14\">48<span class=\"_ _0\"></span></span>7 migliaia.<span class=\"_ _3e\"> </span>Nel caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui l<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _0\"></span>delle due <span class=\"_ _0\"></span>societ\u00e0 fosse <span class=\"_ _0\"></span>avvenuta all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inizio del <span class=\"_ _0\"></span>periodo 2023,<span class=\"_ _3e\"> </span>i ricavi di vendita per beni e servizi ammontereb<span class=\"_ _2\"></span>bero a Euro <span class=\"_ _0\"></span>29.614 migliaia.<span class=\"_ _3e\"> </span>Nella <span class=\"_ _9\"></span>seguente <span class=\"_ _10\"></span>tabella <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _10\"></span>riportato <span class=\"_ _9\"></span>il <span class=\"_ _10\"></span>dettaglio <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>passivit\u00e0, <span class=\"_ _9\"></span>rispettivamente<span class=\"_ _3e\"> </span>acquisite <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>assunte <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>acquisizione. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>emersa <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>etto<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _9\"></span>e <span class=\"_ _15\"> </span>il <span class=\"_ _9\"></span>totale <span class=\"_ _15\"> </span>delle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _15\"></span>nette <span class=\"_ _9\"></span>acquisite <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _9\"></span>stata <span class=\"_ _15\"> </span>allocata <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>marchi, <span class=\"_ _15\"></span>alle<span class=\"_ _3e\"> </span>relazioni <span class=\"_ _f\"> </span>con <span class=\"_ _a\"> </span>la <span class=\"_ _f\"> </span>clientela <span class=\"_ _f\"> </span>e <span class=\"_ _a\"> </span>portafoglio  or<span class=\"_ _2\"></span>dini, <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>in <span class=\"_ _a\"> </span>via  resi<span class=\"_ _2\"></span>duale  p<span class=\"_ _2\"></span>rovvisoriamente  <span class=\"ls11\">ad<span class=\"_ _3e\"> </span></span>avviamento:<div class=\"c wfa h5e gs2b8\"><div class=\"t m0 x40 h63 y54d fff fsa fc0 sc0 ls0 ws0\">(importi in migliaia di euro)<span class=\"_ _3e\"> </span> </div></div><div class=\"c wf2 h5e gs2b9\"><div class=\"t m0 x66 h60 y548 ffe fsa fc0 sc1 ls0 ws0\">Valori contabili alla<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h60 y549 ffe fsa fc0 sc1 ls0 ws0\">data di acquisizione<span class=\"_ _3e\"> </span> </div></div><div class=\"c w4b h5e gs2ba\"><div class=\"t m0 x4e h60 y54d ffe fsa fc0 sc1 ls0 ws0\">Allocazione<span class=\"_ _3e\"> </span> </div></div><div class=\"c wfb h5e gs2bb\"><div class=\"t m0 x40 h60 y548 ffe fsa fc0 sc1 ls0 ws0\">Valori complessivi<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x44 h60 y549 ffe fsa fc0 sc1 ls0 ws0\">al fair value<span class=\"_ _3e\"> </span> </div></div><div class=\"c wfa h2f gs2bc\"><div class=\"t m0 x40 h60 y175 ffe fsa fc0 sc1 ls0 ws0\">ATTIVIT\u00c1<span class=\"_ _3e\"> </span> </div></div><div class=\"c wfa h20 gs2bd\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Attivit\u00e0 immateriali </div></div><div class=\"c wf2 h20 gs2be\"><div class=\"t m0 x41 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                         <span class=\"ls16\">79 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4b h20 gs2bf\"><div class=\"t m0 x66 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">8.176 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs2c0\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">8.255 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs2c1\"><div class=\"t m0 x4f h63 y12b fff fsa fc0 sc0 ls0 ws0\">Avviamento </div></div><div class=\"c wfb h20 gs2c2\"><div class=\"t m0 x4f h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                          <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs2c3\"><div class=\"t m0 x4f h63 y12b fff fsa fc0 sc0 ls0 ws0\">Marchi </div></div><div class=\"c wf2 h20 gs2c4\"><div class=\"t m0 x5d h63 y12b fff fsa fc0 sc0 ls15 ws0\">                        <span class=\"ls16\">75 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4b h20 gs2c5\"><div class=\"t m0 x4e h63 y12b fff fsa fc0 sc0 ls15 ws0\">            <span class=\"ls0\">3.641 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs2c6\"><div class=\"t m0 x4d h63 y12b fff fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">3.716 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfc h20 gs2c7\"><div class=\"t m0 x4f h63 y12b fff fsa fc0 sc0 ls0 ws0\">Relazioni con la clientela e portafoglio ordini </div></div><div class=\"c w4b h20 gs2c8\"><div class=\"t m0 x4e h63 y12b fff fsa fc0 sc0 ls15 ws0\">            <span class=\"ls0\">4.535 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs2c9\"><div class=\"t m0 x4d h63 y12b fff fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">4.535 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs2ca\"><div class=\"t m0 x4f h63 y12b fff fsa fc0 sc0 ls0 ws0\">Altre attivit\u00e0 immateriali </div></div><div class=\"c wf2 h20 gs2cb\"><div class=\"t m0 x5d h63 y12b fff fsa fc0 sc0 ls15 ws0\">                          <span class=\"ls16\">4 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfb h20 gs2cc\"><div class=\"t m0 x3c h63 y12b fff fsa fc0 sc0 ls15 ws0\">                          <span class=\"ls16\">4 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfa h20 gs2cd\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Diritto d'uso </div></div><div class=\"c wf2 h20 gs2ce\"><div class=\"t m0 x44 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">2.966 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs2cf\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">2.966 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs2d0\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Immobili, impianti e macchinari </div></div><div class=\"c wf2 h20 gs2d1\"><div class=\"t m0 x44 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">1.258 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs2d2\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">1.258 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs2d3\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Attivit\u00e0 per imposte anticipate </div></div><div class=\"c wf2 h20 gs2d4\"><div class=\"t m0 x44 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">900 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfb h20 gs2d5\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">900 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfa h20 gs2d6\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Altre attivit\u00e0 non correnti </div></div><div class=\"c wf2 h20 gs2d7\"><div class=\"t m0 x44 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">402 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfb h20 gs2d8\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">402 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfa h20 gs2d9\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Rimanenze </div></div><div class=\"c wf2 h20 gs2da\"><div class=\"t m0 x44 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">6.635 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs2db\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">6.635 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h21 gs2dc\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Attivit\u00e0 derivanti da contratti </div></div><div class=\"c wf2 h21 gs2dd\"><div class=\"t m0 x44 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">1.324 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h21 gs2de\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">1.324 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs2df\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Crediti commerciali </div></div><div class=\"c wf2 h20 gs2e0\"><div class=\"t m0 x44 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">3.575 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs2e1\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">3.575 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs2e2\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Crediti per imposte sul reddito </div></div><div class=\"c wf2 h20 gs2e3\"><div class=\"t m0 x44 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">141 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfb h20 gs2e4\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">141 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfa h20 gs2e5\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></div><div class=\"c wf2 h20 gs2e6\"><div class=\"t m0 x44 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">709 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfb h20 gs2e7\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">709 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfa h20 gs2e8\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Altre attivit\u00e0 finanziarie correnti </div></div><div class=\"c wf2 h20 gs2e9\"><div class=\"t m0 x44 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">4.528 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs2ea\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">4.528 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs2eb\"><div class=\"t m0 x40 h60 y12b ffe fsa fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></div><div class=\"c wf2 h20 gs2ec\"><div class=\"t m0 x44 h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">3.603 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs2ed\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">3.603 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h2f gs2ee\"><div class=\"t m0 x40 h60 y175 ffe fsa fc0 sc1 ls0 ws0\">TOTALE ATTIVIT\u00c1 </div></div><div class=\"c wf2 h2f gs2ef\"><div class=\"t m0 x8e h60 y175 ffe fsa fc0 sc1 ls15 ws0\">            <span class=\"ls0\">26.122 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4b h2f gs2f0\"><div class=\"t m0 x41 h60 y175 ffe fsa fc0 sc1 ls15 ws0\">        <span class=\"ls0\">8.176 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h2f gs2f1\"><div class=\"t m0 x7d h60 y175 ffe fsa fc0 sc1 ls15 ws0\">            <span class=\"ls0\">34.298 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h2f gs2f2\"><div class=\"t m0 x40 h60 y175 ffe fsa fc0 sc1 ls0 ws0\">PASSIVIT\u00c1<span class=\"_ _3e\"> </span> </div></div><div class=\"c wfa h33 gs2f3\"><div class=\"t m0 x40 h60 y184 ffe fsa fc0 sc0 ls0 ws0\">Benefici successivi alla cessazione del<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h60 y17e ffe fsa fc0 sc0 ls0 ws0\">rapporto di lavoro </div></div><div class=\"c wf2 h33 gs2f4\"><div class=\"t m0 x44 h60 y185 ffe fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">161 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfb h33 gs2f5\"><div class=\"t m0 x4e h60 y185 ffe fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">161 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfa h20 gs2f6\"><div class=\"t m0 x40 h60 y12e ffe fsa fc0 sc0 ls0 ws0\">Fondi per rischi e oneri </div></div><div class=\"c wf2 h20 gs2f7\"><div class=\"t m0 x44 h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">223 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfb h20 gs2f8\"><div class=\"t m0 x4e h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">223 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wfa h21 gs2f9\"><div class=\"t m0 x40 h60 y5e8 ffe fsa fc0 sc0 ls0 ws0\">Debiti finanziari </div></div><div class=\"c wf2 h21 gs2fa\"><div class=\"t m0 x44 h60 y5e8 ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">9.509 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h21 gs2fb\"><div class=\"t m0 x4e h60 y5e8 ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">9.509 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs2fc\"><div class=\"t m0 x40 h60 y12e ffe fsa fc0 sc0 ls0 ws0\">Imposte differite </div></div><div class=\"c w4b h20 gs2fd\"><div class=\"t m0 x66 h60 y12e ffe fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">2.281 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs2fe\"><div class=\"t m0 x4e h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">2.281 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs2ff\"><div class=\"t m0 x40 h60 y12e ffe fsa fc0 sc0 ls0 ws0\">Debiti commerciali </div></div><div class=\"c wf2 h20 gs300\"><div class=\"t m0 x44 h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">3.757 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs301\"><div class=\"t m0 x4e h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">3.757 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs302\"><div class=\"t m0 x40 h60 y12e ffe fsa fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></div><div class=\"c wf2 h20 gs303\"><div class=\"t m0 x44 h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">8.795 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h20 gs304\"><div class=\"t m0 x4e h60 y12e ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">8.795 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h2f gs305\"><div class=\"t m0 x40 h60 y175 ffe fsa fc0 sc1 ls0 ws0\">TOTALE PASSIVIT\u00c1 </div></div><div class=\"c wf2 h2f gs306\"><div class=\"t m0 x8e h60 y175 ffe fsa fc0 sc1 ls15 ws0\">            <span class=\"ls0\">22.446 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4b h2f gs307\"><div class=\"t m0 x41 h60 y175 ffe fsa fc0 sc1 ls15 ws0\">        <span class=\"ls0\">2.281 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfb h2f gs308\"><div class=\"t m0 x7d h60 y175 ffe fsa fc0 sc1 ls15 ws0\">            <span class=\"ls0\">24.727 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs309\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">TOTALE ATTIVIT\u00c1 NETTE ACQUISITE (A) </div></div><div class=\"c wfb h20 gs30a\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">9.571 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfc h20 gs30b\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">CORRISPETTIVO DELL'ACQUISIZIONE (B) (*) </div></div><div class=\"c wfb h20 gs30c\"><div class=\"t m0 x4c h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                  <span class=\"ls0\">38.853 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfc h20 gs30d\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">AVVIAMENTO DA AGGREGAZIONE AZIENDALE (C = - A + B) </div></div><div class=\"c wfb h20 gs30e\"><div class=\"t m0 x4c h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                  <span class=\"ls0\">29.282 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfc h20 gs30f\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti acquisiti (D) </div></div><div class=\"c wfb h20 gs310\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">3.603 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h21 gs311\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">Pagamenti differiti Earn out (E) </div></div><div class=\"c wfb h21 gs312\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">9.165 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfa h20 gs313\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc0 ls0 ws0\">Pagamenti differiti Put&amp;Call (F) </div></div><div class=\"c wfb h20 gs314\"><div class=\"t m0 x4e h60 y12b ffe fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">8.837 </span><span class=\"ls0\"> </span></div></div><div class=\"c wfd h20 gs315\"><div class=\"t m0 x40 h60 y127 ffe fsa fc0 sc1 ls0 ws0\">PAGAMENTI EFFETTUATI PER L'ACQUISIZIONE (<span class=\"_ _0\"></span>B - (D + E + F)) (**) </div></div><div class=\"c wfb h20 gs316\"><div class=\"t m0 x7d h60 y12b ffe fsa fc0 sc1 ls15 ws0\">            <span class=\"ls0\">17.247 </span><span class=\"ls0\"> </span></div></div><div class=\"c w5 h7 gs317\"><div class=\"t m0 x9 h11 y653 ff4 fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x50 h13 y654 ff4 fsa fc0 sc0 ls0 ws0\">(*) Calcolato come s<span class=\"_ _2\"></span>omma del valore attuale della <span class=\"_ _2\"></span>partecipazione e dei debiti per <span class=\"ff7\">put <span class=\"_ _2\"></span>&amp; call option<span class=\"ff4\"> <span class=\"ls29\">ed </span></span>earn out<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span></span><span class=\"ff7\"><span class=\"ff4\"> </span></span></div><div class=\"t m0 x50 h13 y655 ff4 fsa fc0 sc0 ls0 ws0\">(**) Calcolato <span class=\"_ _0\"></span>come corrispettivo dell<span class=\"ff5\">\u2019</span>acquisizione al <span class=\"_ _0\"></span>netto delle <span class=\"_ _0\"></span>disponibilit\u00e0 liquide e <span class=\"_ _0\"></span>dei debiti p<span class=\"_ _0\"></span>er <span class=\"ff7\">pu<span class=\"_ _0\"></span>t &amp; call<span class=\"_ _3e\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x50 h13 y656 ff7 fsa fc0 sc0 ls0 ws0\">option<span class=\"ff4\"> <span class=\"ls29\">ed </span></span>earn<span class=\"_ _0\"></span> out<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span><span class=\"ff4\"> </span></div><div class=\"t m0 x9 ha y657 ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div>L\u2019avviamento <span class=\"_ _0\"></span>(Euro <span class=\"_ _0\"></span>29.282 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>Euro) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>determinato <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _10\"></span><span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>corrispettivo <span class=\"_ _16\"> </span>e <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span></span>fair <span class=\"_ _29\"> </span>value<span class=\"ff4\"> <span class=\"_ _29\"> </span>delle <span class=\"_ _29\"> </span>attivit\u00e0 <span class=\"_ _29\"> </span>nette <span class=\"_ _16\"> </span>acquisite. <span class=\"_ _29\"> </span>Le <span class=\"_ _29\"> </span>tecniche <span class=\"_ _29\"> </span>di<span class=\"_ _3e\"> </span></span>valutazione  utilizzate  dal  consulen<span class=\"_ _2\"></span>te  indipendente,  che <span class=\"_ _f\"> </span>ha  supportato  il  C<span class=\"_ _2\"></span>onsiglio  di<span class=\"_ _3e\"> </span>Amministrazione <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>processo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span><span class=\"ff7\">Purchase <span class=\"_ _12\"></span>Price <span class=\"_ _12\"></span>Allocation</span>, <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>determinare <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span><span class=\"ff7\">fair <span class=\"_ _12\"></span>value<span class=\"_ _3e\"> </span></span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>immateriali <span class=\"_ _15\"> </span>acqu<span class=\"_ _0\"></span>isite <span class=\"_ _a\"> </span>sono <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Royalty <span class=\"_ _a\"> </span>Method</span>\u201d <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>\u201c<span class=\"ff7\">Multi-Period <span class=\"_ _a\"> </span>Excess<span class=\"_ _3e\"> </span></span>Earning Method<span class=\"ff5\">\u201d (MPEEM)<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span></span>Si <span class=\"_ _16\"> </span>pre<span class=\"_ _0\"></span>cisa <span class=\"_ _16\"> </span>che <span class=\"_ _16\"> </span>le <span class=\"_ _29\"> </span>aggregazioni <span class=\"_ _16\"> </span>az<span class=\"_ _0\"></span>iendali <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>Axo <span class=\"_ _29\"> </span>Light <span class=\"_ _16\"> </span>S.r.l. <span class=\"_ _29\"> </span>e <span class=\"_ _16\"> </span>Turri <span class=\"_ _29\"> </span>S.r.l. <span class=\"_ _16\"> </span>sono <span class=\"_ _29\"> </span>state<span class=\"_ _3e\"> </span>determinate <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>via <span class=\"_ _16\"> </span>provvisoria, <span class=\"_ _16\"> </span>mentre <span class=\"_ _16\"> </span>quella <span class=\"_ _16\"> </span>relativa <span class=\"_ _29\"> </span>a <span class=\"_ _16\"> </span>Cubo <span class=\"_ _16\"> </span>Design <span class=\"_ _16\"> </span>S.r.l. <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _16\"> </span>stata<span class=\"_ _3e\"> </span>determinata in via definitiva.<span class=\"_ _3e\"> </span>5.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ff8\">Partecip<span class=\"_ _0\"></span>azioni<span class=\"_ _3e\"> </span></span></span>Le <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artecipazioni <span class=\"_ _0\"></span>ammontano <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _10\"></span>6 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>registrano <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span>decremento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Euro <span class=\"_ _10\"></span>877<span class=\"_ _3e\"> </span>migliaia <span class=\"_ _17\"> </span>rispetto <span class=\"_ _17\"> </span>all\u2019esercizio <span class=\"_ _19\"> </span>precedente <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>effetto <span class=\"_ _17\"> </span>dell\u2019acquisto<span class=\"ff4\"> <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>controllo, <span class=\"_ _17\"> </span><span class=\"ls12\">e<span class=\"_ _3e\"> </span></span></span>successivo consolidamento integrale, della societ\u00e0 Axo Light S.r.l., descritto alla Nota 1.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>partecipazioni<span class=\"_ _3e\"> </span>vs collegate<span class=\"_ _3e\"> </span>partecipazioni<span class=\"_ _3e\"> </span>vs altri<span class=\"_ _3e\"> </span>Totale<span class=\"_ _3e\"> </span>valore iniziale 01/01/2023                     <span class=\"ls16\">877 </span>                         <span class=\"ls16\">6 </span>                <span class=\"ls16\">883 </span>movimenti del periodo<span class=\"_ _3e\"> </span>acquisizioni                   <span class=\"ls0\">-</span> cessioni                   <span class=\"ls0\">-</span> altre variazioni                      <span class=\"ls0\">(0) </span>                 <span class=\"ls0\">(0) </span>aggregazioni aziendali                  <span class=\"ls0\">(877) </span>             <span class=\"ls0\">(877) </span>valutazioni metodo del patrimonio netto                   <span class=\"ls0\">-</span> totale movimenti                  <span class=\"ls0\">(877) </span>                      <span class=\"ls0\">(0) </span>             <span class=\"ls0\">(877) </span>valore finale 31/12/2023                       <span class=\"ls0\">-</span>                           <span class=\"ls16\">6 </span>                    <span class=\"ls16\">6 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "FORMA E CONTENUTO DEL BILANCIO<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>B<span class=\"ff5\">ilancio con<span class=\"_ _0\"></span>solidato dell\u2019esercizio al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 \u00e8 <span class=\"_ _0\"></span>stato re<span class=\"_ _0\"></span>datto in <span class=\"_ _0\"></span>conformit\u00e0 ai<span class=\"_ _3e\"> </span></span>Principi Contabili<span class=\"_ _2\"></span> I<span class=\"ff5\">nternazionali <span class=\"_ _2\"></span>nonch\u00e9 ai<span class=\"_ _2\"></span> provvedimenti <span class=\"_ _2\"></span>emanati i<span class=\"_ _2\"></span>n attuazione <span class=\"_ _2\"></span>dell\u2019art. 9<span class=\"_ _3e\"> </span></span>del D. Lgs. del 28 febbraio 2005 n. 38.<span class=\"_ _3e\"> </span>Tali  principi  comprendono  l\u2019insieme  dei  principi  IAS  e <span class=\"_ _13\"> </span>IFRS  emessi  dall\u2019International<span class=\"_ _3e\"> </span>Accounting <span class=\"_ _30\"> </span>Standard <span class=\"_ _30\"> </span>Board<span class=\"_ _0\"></span> <span class=\"_ _33\"> </span><span class=\"ff5\">(\u201cIASB\u201d)</span>, <span class=\"_ _30\"> </span>nonch\u00e9 <span class=\"_ _33\"> </span>le <span class=\"_ _30\"> </span>interpretazioni <span class=\"_ _33\"> </span><span class=\"ff5\">\u201c</span>SIC<span class=\"ff5\">\u201d</span> <span class=\"_ _30\"> </span>(Stan<span class=\"_ _0\"></span>ding<span class=\"_ _3e\"> </span>Interpretations <span class=\"_ _19\"> </span>Committee<span class=\"_ _0\"></span>) <span class=\"_ _17\"> </span><span class=\"ls7\">e <span class=\"_ _19\"> </span></span><span class=\"ff5\">\u201c</span>IFRIC<span class=\"ff5\">\u201d</span> <span class=\"_ _19\"> </span><span class=\"ff5\">emesse <span class=\"_ _17\"> </span>dall\u2019International <span class=\"_ _19\"> </span>Financial <span class=\"_ _19\"> </span>Reporting<span class=\"_ _3e\"> </span></span>Interpretations Commi<span class=\"_ _2\"></span>ttee, che <span class=\"_ _2\"></span>siano s<span class=\"_ _2\"></span>tati omologati <span class=\"_ _2\"></span>entro il<span class=\"_ _2\"></span> 31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2023. I <span class=\"_ _2\"></span>principi<span class=\"_ _3e\"> </span>contabili <span class=\"_ _a\"> </span>internazionali <span class=\"_ _15\"> </span>eventualmente <span class=\"_ _a\"> </span>omologati <span class=\"_ _a\"> </span>dopo <span class=\"_ _a\"> </span>tale <span class=\"_ _15\"> </span>data <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>prima <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>q<span class=\"_ _0\"></span>uella <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>redazione del <span class=\"_ _2\"></span>presente bilancio sono <span class=\"_ _2\"></span>utilizzati nella <span class=\"_ _2\"></span>preparazione del <span class=\"_ _2\"></span>bilancio consolidato<span class=\"_ _3e\"> </span>solo <span class=\"_ _9\"></span>se <span class=\"_ _15\"></span>l\u2019adozione <span class=\"_ _9\"></span>anticipata <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _15\"></span>consentita <span class=\"_ _9\"></span>dal <span class=\"_ _9\"></span>Regolamento <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>om<span class=\"_ _0\"></span>ologa <span class=\"_ _10\"></span>e <span class=\"_ _15\"></span>dal <span class=\"_ _9\"></span>princip<span class=\"_ _0\"></span>io<span class=\"_ _3e\"> </span>contabile oggetto di omologa e nel caso il Gruppo si sia avvalso di tale facolt\u00e0.<span class=\"_ _3e\"> </span>La <span class=\"_ _a\"> </span>pubblicazione <span class=\"_ _a\"> </span>del <span class=\"_ _f\"> </span>bilancio <span class=\"_ _a\"> </span>consolidato <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _f\"> </span>IDB <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>l\u2019esercizio <span class=\"_ _a\"> </span>chiuso <span class=\"_ _a\"> </span>al <span class=\"_ _f\"> </span>31<span class=\"_ _3e\"> </span>dicembre <span class=\"_ _2\"></span>2023, <span class=\"_ _2\"></span>\u00e8 autori<span class=\"_ _2\"></span>zzato c<span class=\"_ _2\"></span>on deli<span class=\"_ _2\"></span>bera del <span class=\"_ _2\"></span>Consiglio <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>Amministrazione <span class=\"_ _2\"></span>del<span class=\"_ _0\"></span><span class=\"ff5\">l\u2019</span>11 <span class=\"_ _2\"></span>marzo<span class=\"_ _3e\"> </span>2024. <span class=\"_ _10\"></span>Tale <span class=\"_ _0\"></span>bilancio <span class=\"_ _10\"></span>sar\u00e0 <span class=\"_ _0\"></span>sot<span class=\"_ _0\"></span>toposto <span class=\"_ _12\"></span>all\u2019assemblea <span class=\"_ _12\"></span>degli <span class=\"_ _10\"></span>azionisti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>Italian <span class=\"_ _12\"></span>Design <span class=\"_ _10\"></span>Brands<span class=\"_ _3e\"> </span>S.p.A. in data <span class=\"ls6\">22</span> aprile 2024.<span class=\"_ _3e\"> </span>Il <span class=\"_ _16\"> </span>Bilancio <span class=\"_ _29\"> </span>consolidato<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>del <span class=\"_ _29\"> </span>Gruppo <span class=\"_ _16\"> </span>ch<span class=\"_ _0\"></span>iuso <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>31 <span class=\"_ _29\"> </span>dicembre <span class=\"_ _29\"> </span>2023 <span class=\"_ _29\"> </span>dal <span class=\"_ _16\"> </span>punto <span class=\"_ _29\"> </span>di <span class=\"_ _16\"> </span>vista<span class=\"_ _3e\"> </span>economico, <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>atrimoniale <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _19\"> </span>recep<span class=\"_ _0\"></span>isce <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ati <span class=\"_ _19\"> </span>delle <span class=\"_ _17\"> </span>controll<span class=\"_ _2\"></span>ate <span class=\"_ _17\"> </span>(dirette <span class=\"_ _17\"> </span>e<span class=\"_ _3e\"> </span>indirette), re<span class=\"_ _2\"></span>ttificati ove <span class=\"_ _2\"></span>necessario, per <span class=\"_ _2\"></span>omogeneizzarli <span class=\"_ _2\"></span>ai principi <span class=\"_ _2\"></span>contabili <span class=\"_ _2\"></span>utilizzati dalla<span class=\"_ _3e\"> </span>Capogruppo <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>predisposizione <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>bilancio <span class=\"_ _6\"></span>consolidato, <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>conformit\u00e0 <span class=\"_ _6\"></span>agli <span class=\"_ _6\"></span>IFRS <span class=\"_ _6\"></span>ad<span class=\"_ _0\"></span>ottati<span class=\"_ _3e\"> </span>dall\u2019Unione Europea<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Il <span class=\"_ _a\"> </span>Bilancio <span class=\"_ _15\"> </span>consolidato <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _15\"> </span>costituito <span class=\"_ _a\"> </span>dalla <span class=\"_ _a\"> </span>Situazione <span class=\"_ _15\"></span>patrimoniale<span class=\"_ _0\"></span>-finanziaria, <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _15\"> </span>Conto<span class=\"_ _3e\"> </span>Economico, dal Conto <span class=\"_ _0\"></span>Economico complessivo, dal Rendiconto Finanziario, <span class=\"_ _0\"></span>dal Prospetto<span class=\"_ _3e\"> </span>dei <span class=\"_ _12\"></span>movimenti <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>Patrimonio <span class=\"_ _0\"></span>Netto <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>presenti <span class=\"_ _0\"></span>Note <span class=\"_ _12\"></span>Esplicative. <span class=\"_ _12\"></span>\u00c8 <span class=\"_ _0\"></span>inoltre <span class=\"_ _12\"></span>corre<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ato<span class=\"_ _3e\"> </span>dalla Relazione sulla Gestione.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>valori <span class=\"_ _10\"></span>esp<span class=\"_ _0\"></span>osti <span class=\"_ _10\"></span>nei <span class=\"_ _10\"></span>prospetti <span class=\"_ _9\"></span>contabili <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>migliaia <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>euro; <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>ote <span class=\"_ _10\"></span>esplicative <span class=\"_ _10\"></span>sono<span class=\"_ _3e\"> </span>prevalentemente espresse in migliaia di euro, se non altrimenti specificat<span class=\"_ _2\"></span>o.<span class=\"_ _3e\"> </span>Ai <span class=\"_ _18\"> </span>fini <span class=\"_ _18\"> </span>della <span class=\"_ _18\"> </span>predisposizione <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _18\"> </span>consolidato <span class=\"_ _18\"> </span>secondo <span class=\"_ _18\"> </span>i <span class=\"_ _18\"> </span>Principi <span class=\"_ _18\"> </span>Contabili<span class=\"_ _3e\"> </span>Internazionali il Gruppo ha adottato:<span class=\"_ _3e\"> </span>1)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">lo <span class=\"_ _30\"> </span>schema <span class=\"_ _2b\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _2b\"> </span>Situazione <span class=\"_ _30\"> </span>patrimoniale-finanziaria <span class=\"_ _30\"> </span>che <span class=\"_ _2b\"> </span>prevede <span class=\"_ _2b\"> </span>la <span class=\"_ _30\"> </span>distinta<span class=\"_ _3e\"> </span></span></span>separazione tra <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e passivit\u00e0 correnti e <span class=\"_ _0\"></span>non correnti, intendendosi per correnti<span class=\"_ _3e\"> </span>quelle <span class=\"_ _17\"> </span>realizzabili <span class=\"_ _17\"> </span>nel <span class=\"_ _19\"> </span>normale <span class=\"_ _17\"> </span>ciclo <span class=\"_ _17\"> </span>operativo <span class=\"_ _17\"> </span>(IAS <span class=\"_ _17\"> </span>1,<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>par. <span class=\"_ _17\"> </span>57), <span class=\"_ _17\"> </span>generalmente<span class=\"_ _3e\"> </span>identificato nel periodo di 12 mesi successivi alla data di bila<span class=\"_ _2\"></span>ncio;<span class=\"_ _3e\"> </span>2)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">per<span class=\"_ _0\"></span> il conto economico complessivo lo schema pe<span class=\"_ _2\"></span>r natura;<span class=\"_ _3e\"> </span></span></span>3)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">per<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>rendiconto <span class=\"_ _13\"> </span>finanziario <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>presentazione <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>flussi <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>cassa <span class=\"_ _16\"> </span>con <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>metodo<span class=\"_ _3e\"> </span></span></span>indiretto.<span class=\"_ _3e\"> </span>Criteri di consolidamento<span class=\"_ _3e\"> </span>I criteri adottati per il consolidamento delle societ\u00e0 controllate includono:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">L<span class=\"ff5\">\u2019</span>eliminazione del valore delle partecipazioni a front<span class=\"_ _0\"></span>e dell<span class=\"ff5\">\u2019</span>assunz<span class=\"_ _0\"></span>ione delle attivit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span></span></span>passivit\u00e0  delle <span class=\"_ _f\"> </span>partecipate  secondo  il  m<span class=\"_ _2\"></span>etodo  dell<span class=\"ff5\">\u2019</span>integrazione  globale;  il  valore<span class=\"_ _3e\"> </span>contabile <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>partecipazioni <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>eliminato <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>fronte <span class=\"_ _10\"></span>della <span class=\"_ _9\"></span>corrispondente <span class=\"_ _12\"></span>frazione <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>patrimonio netto delle imprese partecipate.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>acquisizione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>controllo, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>imprese <span class=\"_ _0\"></span>partecipate<span class=\"_ _3e\"> </span></span></span>\u00e8 determinato a<span class=\"_ _2\"></span>ttribuendo ai singoli elem<span class=\"_ _2\"></span>enti dell<span class=\"ff5\">\u2019</span>attivo e del <span class=\"_ _2\"></span>passivo patrimoniale il<span class=\"_ _3e\"> </span>loro <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>corrente. <span class=\"_ _10\"></span>L<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _10\"></span>differenza <span class=\"_ _10\"></span>positiva <span class=\"_ _10\"></span>fra <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>costo <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>acquisto <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>il <span class=\"_ _9\"></span>fair<span class=\"_ _3e\"> </span>value <span class=\"_ _9\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _9\"></span>nette <span class=\"_ _9\"></span>acquisite <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _15\"></span>iscritta <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>voce <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019attivo <span class=\"_ _15\"></span>\u201cAvviamento\u201d; <span class=\"_ _9\"></span>se<span class=\"_ _3e\"> </span></span>negativa, \u00e8 rilevata a conto economico.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">L<span class=\"ff5\">\u2019</span>assunzione <span class=\"_ _15\"> </span>nel <span class=\"_ _a\"> </span>bilancio <span class=\"_ _15\"></span>consolidato <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>ciascuna <span class=\"_ _15\"> </span>voce <span class=\"_ _a\"> </span>del <span class=\"_ _15\"></span>conto <span class=\"_ _15\"> </span>economico <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>elle<span class=\"_ _3e\"> </span></span></span>imprese consolidate.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">L<span class=\"ff5\">\u2019</span>eliminazione <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>tutte <span class=\"_ _15\"> </span>le <span class=\"_ _a\"> </span>operazioni <span class=\"_ _15\"></span>infragruppo <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>q<span class=\"_ _0\"></span>uindi <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>debiti, <span class=\"_ _15\"> </span>crediti, <span class=\"_ _15\"></span>delle<span class=\"_ _3e\"> </span></span></span>vendite, degli acquisti e degli utili e per<span class=\"_ _2\"></span>dite non realizzate con terzi.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff5\">L\u2019<span class=\"ff4\">iscrizione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un</span>\u2019<span class=\"ff4\">apposita <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>denominata <span class=\"_ _0\"></span>\"Patrimonio netto<span class=\"_ _3e\"> </span></span></span></span>di <span class=\"_ _9\"></span>terzi\" <span class=\"_ _10\"></span><span class=\"ls7\">e <span class=\"_ _9\"></span></span>\"(Utile) <span class=\"_ _9\"></span>perdit<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>periodo <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>pertinenza <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>t<span class=\"_ _0\"></span>erzi\" <span class=\"_ _9\"></span>rispettivamente <span class=\"_ _10\"></span>della<span class=\"_ _3e\"> </span>quota parte <span class=\"_ _2\"></span>del patrimonio <span class=\"_ _2\"></span>netto e del risul<span class=\"_ _2\"></span>tato del periodo <span class=\"_ _2\"></span>delle societ\u00e0 parteci<span class=\"_ _2\"></span>pat<span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span>di pertinenza degli azionisti terzi.<span class=\"_ _3e\"> </span>Sono <span class=\"_ _10\"></span>consolidate <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>metodo <span class=\"_ _10\"></span>integrale<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>le <span class=\"_ _12\"></span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>esercita <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>controllo<span class=\"_ _3e\"> </span>(societ\u00e0 controllate).<span class=\"_ _3e\"> </span>Il <span class=\"_ _a\"> </span>controllo <span class=\"_ _15\"> </span>si <span class=\"_ _a\"> </span>ottiene <span class=\"_ _a\"> </span>quando <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _a\"> </span>esposto <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>ha <span class=\"_ _15\"> </span>diritto <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>rendimenti <span class=\"_ _15\"> </span>variabili,<span class=\"_ _3e\"> </span>derivanti dal <span class=\"_ _2\"></span>proprio rapporto co<span class=\"_ _2\"></span>n l<span class=\"ff5\">\u2019</span>entit\u00e0 oggetto di <span class=\"_ _2\"></span>investimento e, <span class=\"_ _2\"></span>nel contempo, ha <span class=\"_ _2\"></span>la<span class=\"_ _3e\"> </span>capacit\u00e0 di incidere su tali rendimenti esercitando<span class=\"_ _2\"></span> il proprio potere su tale entit\u00e0<span class=\"_ _0\"></span>.<span class=\"_ _3e\"> </span>Specificatamente, il Gruppo controlla una parteci<span class=\"_ _2\"></span>pat<span class=\"_ _0\"></span>a se, e solo se, ha:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">il  potere <span class=\"_ _f\"> </span>sull<span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _f\"> </span>oggetto  di <span class=\"_ _f\"> </span>investimento  (ovvero  de<span class=\"_ _2\"></span>tiene  validi <span class=\"_ _f\"> </span>diritti  c<span class=\"_ _2\"></span>he  gli<span class=\"_ _3e\"> </span></span></span>conferiscono <span class=\"_ _12\"></span>la <span class=\"_ _10\"></span>capacit\u00e0 <span class=\"_ _0\"></span>attuale <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>dirigere <span class=\"_ _12\"></span>le <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _12\"></span>rilevanti <span class=\"_ _12\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _12\"></span>oggetto <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>investimento);<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>esposizione  o  i  diritti  a  rendimenti <span class=\"_ _13\"> </span>variabili<span class=\"_ _2\"></span>  derivant<span class=\"_ _0\"></span>i  dal  rapporto  con  l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0<span class=\"_ _3e\"> </span></span></span>oggetto di investimento;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">la <span class=\"_ _a\"> </span>capacit\u00e0 <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>esercitare <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>proprio <span class=\"_ _a\"> </span>potere <span class=\"_ _a\"> </span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _a\"> </span>oggetto <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>investimento <span class=\"_ _a\"> </span>per<span class=\"_ _3e\"> </span></span></span>incidere sull<span class=\"ff5\">\u2019</span>ammontare dei suoi rendimenti.<span class=\"_ _3e\"> </span>Generalmente, <span class=\"_ _f\"> </span>vi <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>presunzione  che<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>maggioranza <span class=\"_ _a\"> </span>dei  di<span class=\"_ _2\"></span>ritti <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>voto <span class=\"_ _a\"> </span>comporti  il<span class=\"_ _3e\"> </span>controllo. <span class=\"_ _16\"> </span>A <span class=\"_ _16\"> </span>supporto <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>tale <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>resunzione <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>quan<span class=\"_ _0\"></span>do <span class=\"_ _13\"> </span>il <span class=\"_ _16\"> </span>Gruppo <span class=\"_ _13\"> </span>detiene <span class=\"_ _16\"> </span>meno <span class=\"_ _16\"> </span>della<span class=\"_ _3e\"> </span>maggioranza  dei  di<span class=\"_ _2\"></span>ritti  di  voto<span class=\"_ _2\"></span>  (o  diritti  simili),<span class=\"_ _2\"></span>  il  Gruppo  co<span class=\"_ _2\"></span>nsidera  tutti  i<span class=\"_ _2\"></span>  fatti  e  le<span class=\"_ _3e\"> </span>circostanze <span class=\"_ _a\"> </span>rilevanti <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>st<span class=\"_ _0\"></span>abilire <span class=\"_ _a\"> </span>se <span class=\"_ _a\"> </span>controlla <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _a\"> </span>oggetto <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>investimento, <span class=\"_ _a\"> </span>inclusi<span class=\"_ _3e\"> </span>accordi <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span>trattuali <span class=\"_ _19\"> </span>con <span class=\"_ _17\"> </span>altri <span class=\"_ _19\"> </span>titolari <span class=\"_ _17\"> </span>di <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>iritti <span class=\"_ _19\"> </span>di <span class=\"_ _17\"> </span>voto, <span class=\"_ _19\"> </span>diritti <span class=\"_ _19\"> </span>derivanti <span class=\"_ _17\"> </span>da <span class=\"_ _19\"> </span>accordi<span class=\"_ _3e\"> </span>contrattuali, diritti di voto e diritti di voto potenzi<span class=\"_ _2\"></span>ali del Gruppo.<span class=\"_ _3e\"> </span>Le <span class=\"_ _9\"></span>societ\u00e0<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>controllate <span class=\"_ _10\"></span>vengono <span class=\"_ _9\"></span>consolidate<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>partire <span class=\"_ _9\"></span>dalla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>dalla <span class=\"_ _9\"></span>quale <span class=\"_ _10\"></span>si <span class=\"_ _10\"></span>assume <span class=\"_ _9\"></span>il<span class=\"_ _3e\"> </span>controllo e sono deconsolidate a partire dalla data dalla quale il controllo<span class=\"_ _2\"></span> cessa.<span class=\"_ _3e\"> </span>BASE DI PREPARAZIONE DEL BILANCIO<span class=\"_ _3e\"> </span>Il <span class=\"_ _f\"> </span>Bilancio  c<span class=\"_ _2\"></span>onsolidato<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>stato <span class=\"_ _f\"> </span>redatto <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"> </span>presupposto <span class=\"_ _f\"> </span>della  continuit\u00e0 <span class=\"_ _f\"> </span>aziendale, <span class=\"_ _f\"> </span>in<span class=\"_ _3e\"> </span>quanto <span class=\"_ _29\"> </span>gli <span class=\"_ _29\"> </span>Amministratori <span class=\"_ _16\"> </span>hanno <span class=\"_ _29\"> </span>verificato <span class=\"_ _29\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insussistenza <span class=\"_ _16\"> </span>di <span class=\"_ _29\"> </span>indicatori <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>carattere<span class=\"_ _3e\"> </span>finanziario, gestionale <span class=\"_ _0\"></span>o di alt<span class=\"_ _0\"></span>ro genere che <span class=\"_ _0\"></span>potessero segnalare criticit\u00e0 <span class=\"_ _0\"></span>circa la capacit\u00e0<span class=\"_ _3e\"> </span>del <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>far <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _12\"></span>alle <span class=\"_ _10\"></span>proprie <span class=\"_ _10\"></span>obbligazioni <span class=\"_ _12\"></span>nel <span class=\"_ _10\"></span>prevedibile <span class=\"_ _12\"></span>futuro <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>articolare<span class=\"_ _3e\"> </span>nei successivi 12 mesi dalla data di approvazione del progetto di bilancio.<span class=\"_ _3e\"> </span>Il bilancio \u00e8 stato redatto sulla base del prin<span class=\"_ _0\"></span>cipio del costo storico, eccetto che per alcuni<span class=\"_ _3e\"> </span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>derivati e <span class=\"_ _6\"></span>i corrispe<span class=\"_ _2\"></span>ttivi differit<span class=\"_ _2\"></span>i (<span class=\"ff7\">earn<span class=\"_ _2\"></span> ou<span class=\"_ _2\"></span>t<span class=\"ff4 ls8\">),<span class=\"ls0\"> da <span class=\"_ _2\"></span>corrispondere <span class=\"_ _2\"></span>a seg<span class=\"_ _2\"></span>uito<span class=\"_ _3e\"> </span></span></span></span>di un<span class=\"ff5\">\u2019</span>aggregazione aziendale, che sono stati valutati al loro valore equo (<span class=\"ff7\">fair value)</span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "La <span class=\"_ _a\"> </span>pubblicazione <span class=\"_ _a\"> </span>del <span class=\"_ _f\"> </span>bilancio <span class=\"_ _a\"> </span>consolidato <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _f\"> </span>IDB <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>l\u2019esercizio <span class=\"_ _a\"> </span>chiuso <span class=\"_ _a\"> </span>al <span class=\"_ _f\"> </span>31<span class=\"_ _3e\"> </span>dicembre <span class=\"_ _2\"></span>2023, <span class=\"_ _2\"></span>\u00e8 autori<span class=\"_ _2\"></span>zzato c<span class=\"_ _2\"></span>on deli<span class=\"_ _2\"></span>bera del <span class=\"_ _2\"></span>Consiglio <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>Amministrazione <span class=\"_ _2\"></span>del<span class=\"_ _0\"></span><span class=\"ff5\">l\u2019</span>11 <span class=\"_ _2\"></span>marzo<span class=\"_ _3e\"> </span>2024. <span class=\"_ _10\"></span>Tale <span class=\"_ _0\"></span>bilancio <span class=\"_ _10\"></span>sar\u00e0 <span class=\"_ _0\"></span>sot<span class=\"_ _0\"></span>toposto <span class=\"_ _12\"></span>all\u2019assemblea <span class=\"_ _12\"></span>degli <span class=\"_ _10\"></span>azionisti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>Italian <span class=\"_ _12\"></span>Design <span class=\"_ _10\"></span>Brands<span class=\"_ _3e\"> </span>S.p.A. in data <span class=\"ls6\">22</span> aprile 2024.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "per<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>rendiconto <span class=\"_ _13\"> </span>finanziario <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>presentazione <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>flussi <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>cassa <span class=\"_ _16\"> </span>con <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>metodo<span class=\"_ _3e\"> </span>indiretto.<span class=\"_ _3e\"> </span>34.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Rendiconto finanziario<span class=\"_ _3e\"> </span></span></span>La generazione <span class=\"_ _2\"></span>di c<span class=\"_ _2\"></span>assa derivante <span class=\"_ _2\"></span>dalla gestione <span class=\"_ _2\"></span>corrente, <span class=\"_ _2\"></span>pari a <span class=\"_ _2\"></span>Euro <span class=\"ls14\">53<span class=\"_ _0\"></span></span>,1 <span class=\"_ _2\"></span>milioni, \u00e8 <span class=\"_ _2\"></span>stata<span class=\"_ _3e\"> </span>assorbita dall\u2019increm<span class=\"_ _2\"></span>ento del <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>circolante <span class=\"_ _2\"></span>per effetto <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>dinamiche finanziarie <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>incasso <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>crediti, <span class=\"_ _a\"> </span>degli <span class=\"_ _a\"> </span>anticipi <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>agamento <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>debiti, <span class=\"_ _a\"> </span>pari <span class=\"_ _15\"> </span>a <span class=\"_ _f\"> </span>Euro <span class=\"_ _f\"> </span><span class=\"ls6\">33</span>,3 <span class=\"_ _a\"> </span>milioni,<span class=\"_ _3e\"> </span>derivante <span class=\"_ _15\"> </span>principalmente <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>alla <span class=\"_ _15\"></span>dinamica <span class=\"_ _15\"> </span>temporale <span class=\"_ _a\"> </span>delle <span class=\"_ _15\"></span>commesse <span class=\"_ _a\"> </span>che <span class=\"_ _15\"></span>insistono <span class=\"_ _15\"> </span>nel<span class=\"_ _3e\"> </span>settore <span class=\"_ _12\"></span><span class=\"ff5\">\u201c</span>Luxury <span class=\"_ _12\"></span>Contract<span class=\"ff5\">\u201d</span>. <span class=\"_ _12\"></span>Ne <span class=\"_ _12\"></span>consegue, <span class=\"_ _0\"></span>dunque, <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>flusso <span class=\"_ _12\"></span>finanziario <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ositivo <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>Euro<span class=\"_ _3e\"> </span>19,8 milioni.<span class=\"_ _3e\"> </span>Il <span class=\"_ _13\"> </span>flusso <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _13\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>investimento, <span class=\"_ _13\"> </span>negativo <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _13\"> </span>Euro <span class=\"_ _16\"> </span><span class=\"ff4\">1<span class=\"ls14\">10<span class=\"_ _0\"></span></span>,2 <span class=\"_ _13\"> </span>milioni, <span class=\"_ _16\"> </span>\u00e8<span class=\"_ _3e\"> </span></span>principalmente <span class=\"_ _10\"></span>composto <span class=\"_ _10\"></span>dalla <span class=\"_ _10\"></span>sottoscriz<span class=\"_ _0\"></span>ione <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>depositi <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>termine <span class=\"_ _10\"></span>(<span class=\"_ _0\"></span><span class=\"ff7\">time <span class=\"_ _9\"></span>deposit</span>) <span class=\"_ _10\"></span>per<span class=\"_ _3e\"> </span>Euro <span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>,6 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>(si <span class=\"_ _12\"></span>veda <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>ota <span class=\"_ _0\"></span><span class=\"ls6\">12</span><span class=\"ff5\">), <span class=\"_ _0\"></span>dall\u2019acquisizione <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>Cubo <span class=\"_ _0\"></span>Design<span class=\"_ _0\"></span></span>, <span class=\"_ _0\"></span>Axo <span class=\"_ _0\"></span>Ligh<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Turri<span class=\"_ _3e\"> </span>per <span class=\"_ _2\"></span>Euro <span class=\"_ _6\"></span>42,4 <span class=\"_ _6\"></span>milioni <span class=\"_ _2\"></span>(paragrafo <span class=\"_ _6\"></span>Aggregazioni <span class=\"_ _2\"></span>aziendali<span class=\"ff5\">) <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>dall\u2019esercizio <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span><span class=\"ff7\">put <span class=\"_ _2\"></span>&amp; <span class=\"_ _6\"></span>call <span class=\"_ _2\"></span>option<span class=\"_ _3e\"> </span></span></span>ed  <span class=\"ff7\">earn <span class=\"_ _f\"> </span>out</span>  precedentemente  descri<span class=\"_ _2\"></span>tto  per  Eu<span class=\"_ _2\"></span>ro  3<span class=\"_ _0\"></span>8,1  m<span class=\"_ _2\"></span>ilioni;  per  far<span class=\"_ _2\"></span>  fronte  a <span class=\"_ _f\"> </span>tale<span class=\"_ _3e\"> </span>fabbisogno, <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>corso <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>periodo <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>ha <span class=\"_ _10\"></span>sottoscritto <span class=\"_ _9\"></span>finanziamenti <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>valore <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>Euro <span class=\"ls6\">52</span>,3<span class=\"_ _2\"></span> <span class=\"ff5\">milioni <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>utilizzato parte <span class=\"_ _2\"></span>dei prove<span class=\"_ _2\"></span>nti derivanti <span class=\"_ _2\"></span>dall\u2019aumento di<span class=\"_ _2\"></span> capitale <span class=\"_ _2\"></span>relativo<span class=\"_ _3e\"> </span></span>alla quotazione della Societ\u00e0 pari a complessivi Euro 70,1 milioni.<span class=\"_ _3e\"> </span>Al <span class=\"_ _29\"> </span>netto <span class=\"_ _29\"> </span>dei <span class=\"_ _19\"> </span>rimborsi <span class=\"_ _16\"> </span>dei <span class=\"_ _29\"> </span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _16\"> </span>per <span class=\"_ _29\"> </span>Euro <span class=\"_ _17\"> </span>23,3<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>milioni, <span class=\"_ _19\"> </span>il <span class=\"_ _29\"> </span>flusso <span class=\"_ _29\"> </span>finanziario complessivo \u00e8 stato negativo per Euro 1,5 milioni nel 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Espressione di conformit\u00e0 ai princip<span class=\"_ _2\"></span>i contabili internazionali<span class=\"_ _3e\"> </span>Il Bilancio <span class=\"_ _2\"></span>consolidato \u00e8 s<span class=\"_ _2\"></span>tat<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>predisposto nel ris<span class=\"_ _2\"></span>petto dei <span class=\"_ _2\"></span>Principi Contabili In<span class=\"_ _2\"></span>ternazionali<span class=\"_ _3e\"> </span>(\u201cIFRS\u201d) <span class=\"_ _9\"></span>emessi <span class=\"_ _15\"> </span>dall\u2019International <span class=\"_ _15\"></span>Accounting <span class=\"_ _9\"></span>Standards <span class=\"_ _15\"></span>Board <span class=\"_ _9\"></span>(\u201cIASB\u201d) <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>recep<span class=\"_ _0\"></span>iti <span class=\"_ _9\"></span>dalla<span class=\"_ _3e\"> </span>normativa dell<span class=\"ff5\">\u2019</span>Unione Europea e <span class=\"_ _2\"></span>nel nostro ordinamento per e<span class=\"_ _2\"></span>ffetto del D. <span class=\"_ _2\"></span>Lgs. N. 38 del<span class=\"_ _3e\"> </span>28 <span class=\"_ _0\"></span>febbraio <span class=\"_ _0\"></span>2005 <span class=\"_ _12\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>riferimento del <span class=\"_ _12\"></span>bilancio. <span class=\"_ _0\"></span>Per <span class=\"_ _12\"></span>IFRS <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>intendono <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>tutti <span class=\"_ _12\"></span>i<span class=\"_ _3e\"> </span>principi <span class=\"_ _15\"></span>contabili <span class=\"_ _15\"></span>internazionali <span class=\"_ _9\"></span>rivisti <span class=\"_ _15\"> </span>(\u201cIAS\u201d), <span class=\"_ _15\"> </span>tutte <span class=\"_ _a\"> </span>le <span class=\"_ _9\"></span>interpretazioni <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span>\u2019<span class=\"ff4\">International<span class=\"_ _3e\"> </span></span>Financial <span class=\"_ _10\"></span>Reporti<span class=\"_ _2\"></span>ng <span class=\"_ _10\"></span>Interpretations <span class=\"_ _12\"></span>Committee <span class=\"_ _12\"></span>(\u201cIFRIC\u201d), <span class=\"_ _10\"></span><span class=\"ff4\">precedentemente <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>enominate<span class=\"_ _3e\"> </span></span>Standing Interpretations Committee (\u201cSIC\u201d).<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "AREA DI CONSOLIDAMENTO<span class=\"_ _3e\"> </span>Il <span class=\"_ _a\"> </span>Bilancio <span class=\"_ _f\"> </span>consolidato <span class=\"_ _a\"> </span>comprende <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>Capogruppo, <span class=\"_ _f\"> </span>Italian <span class=\"_ _a\"> </span>Design <span class=\"_ _f\"> </span>Brands<span class=\"_ _3e\"> </span>S.p.A., <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>su<span class=\"_ _0\"></span>lle <span class=\"_ _a\"> </span>quali <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>capogruppo <span class=\"_ _a\"> </span>ha <span class=\"_ _f\"> </span>il <span class=\"_ _a\"> </span>diritto <span class=\"_ _a\"> </span>di  esercitare <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>controllo<span class=\"_ _3e\"> </span>determinandone <span class=\"_ _a\"> </span>le <span class=\"_ _f\"> </span>scelte <span class=\"_ _a\"> </span>finanziarie <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>gestion<span class=\"_ _2\"></span>ali <span class=\"_ _f\"> </span>e <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>ottenerne <span class=\"_ _f\"> </span>i <span class=\"_ _a\"> </span>relativi <span class=\"_ _a\"> </span>benefici.<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>Si<span class=\"_ _3e\"> </span>elencano <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>seguito <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>e <span class=\"_ _10\"></span>societ\u00e0 <span class=\"_ _10\"></span>che, <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>conformit<span class=\"_ _2\"></span>\u00e0 <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>quanto <span class=\"_ _10\"></span>disposto <span class=\"_ _10\"></span>dall<span class=\"_ _2\"></span>o <span class=\"_ _10\"></span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _10\"></span>10, <span class=\"_ _10\"></span>sono<span class=\"_ _3e\"> </span>incluse con il metodo integrale nel perimetro di consolidamento al 31 dicembre 2023.<span class=\"_ _3e\"> </span>Ragione sociale<span class=\"_ _3e\"> </span>Sede<span class=\"_ _3e\"> </span>Capitale<span class=\"_ _3e\"> </span>sociale<span class=\"_ _3e\"> </span>Attivit\u00e0<span class=\"_ _3e\"> </span>% possesso<span class=\"_ _3e\"> </span>diretto<span class=\"_ _3e\"> </span>% possesso<span class=\"_ _3e\"> </span>indiretto<span class=\"_ _3e\"> </span>Gervasoni S.p.A.<span class=\"_ _3e\"> </span>Pavia di Udine (UD)<span class=\"_ _3e\"> </span>1.000.000arredamento<span class=\"_ _3e\"> </span>100%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>Meridiani S.r.l.<span class=\"_ _3e\"> </span>Misinto (MB)<span class=\"_ _3e\"> </span>120.000arredamento<span class=\"_ _3e\"> </span>61,11%38,89%<span class=\"_ _3e\"> </span>Meridiani France SARL<span class=\"_ _3e\"> </span>Parigi (FR)<span class=\"_ _3e\"> </span>100.000arredamento<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>100%<span class=\"_ _3e\"> </span>IDB UK Ltd.<span class=\"_ _3e\"> </span>Londra (UK)<span class=\"_ _3e\"> </span>446<span class=\"ls0\">.</span>500 <span class=\"ls0\">GBP</span>arredamento<span class=\"_ _3e\"> </span>100%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>Cenacchi International S.r.l. (*)<span class=\"_ _3e\"> </span>Ozzano dell\u2019Emilia (BO)<span class=\"_ _3e\"> </span>10.000luxury contract<span class=\"_ _3e\"> </span>99%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>Davide Groppi S.r.l.<span class=\"_ _3e\"> </span>Piacenza<span class=\"_ _3e\"> </span>20.000illuminazione<span class=\"_ _3e\"> </span>100%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>Saba Italia S.r.l.<span class=\"_ _3e\"> </span>S.Martino di Lupari (PD)<span class=\"_ _3e\"> </span>50.000arredamento<span class=\"_ _3e\"> </span>100%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>Modar S.p.A.<span class=\"_ _3e\"> </span>Barlassina (MB)<span class=\"_ _3e\"> </span>500.000luxury contract<span class=\"_ _3e\"> </span>100%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>IDB Suzhou Co. Ltd.<span class=\"_ _3e\"> </span>Suzhou (Cina)<span class=\"_ _3e\"> </span>9.158.495<span class=\"_ _3e\"> </span>CNY<span class=\"_ _3e\"> </span>altro<span class=\"_ _3e\"> </span>100%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>Flexalighting S.r.l. (*)<span class=\"_ _3e\"> </span>Pontassieve (FI)<span class=\"_ _3e\"> </span>10.000illuminazione<span class=\"_ _3e\"> </span>51%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>Borman Lighting S.r.l. (*)<span class=\"_ _3e\"> </span>Pontassieve (FI)<span class=\"_ _3e\"> </span>10.000illuminazione<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>51%<span class=\"_ _3e\"> </span>IDB USA Corp.<span class=\"_ _3e\"> </span>New York (USA)<span class=\"_ _3e\"> </span>10.000 USDaltro<span class=\"_ _3e\"> </span>100%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>Flexalighting North America Ltd. (*)Surrey (CAD)<span class=\"_ _3e\"> </span>103 CADilluminazione<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>26%<span class=\"_ _3e\"> </span>Gamma Arredamenti S.p.A. (*)<span class=\"_ _3e\"> </span>Forl\u00ec (FC)<span class=\"_ _3e\"> </span>2.000.000arredamento<span class=\"_ _3e\"> </span>55%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>Gamma Arredamenti Inc. (*)<span class=\"_ _3e\"> </span>High Point (USA)<span class=\"_ _3e\"> </span>5.000 USDarredamento<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>55%<span class=\"_ _3e\"> </span>Cubo Design S.r.l. (*)<span class=\"_ _3e\"> </span>Notaresco (TE)<span class=\"_ _3e\"> </span>84.000cucine e sistemi<span class=\"_ _3e\"> </span>60%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>Nian Design S.r.l.<span class=\"_ _3e\"> </span>Giulianova (TE)<span class=\"_ _3e\"> </span>30.000cucine e sistemi<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>60%<span class=\"_ _3e\"> </span>Axo Light S.r.l. (*)<span class=\"_ _3e\"> </span>Scorz\u00e8 (VE)<span class=\"_ _3e\"> </span>119.000illuminazione<span class=\"_ _3e\"> </span>51%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>Axo Light USA Corp. (*)<span class=\"_ _3e\"> </span>New York (USA)<span class=\"_ _3e\"> </span>100.000 USDilluminazione<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>51%<span class=\"_ _3e\"> </span>Turri S.r.l. (*)<span class=\"_ _3e\"> </span>Carugo (CO)<span class=\"_ _3e\"> </span>1.000.000arredamento<span class=\"_ _3e\"> </span>51%<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>Turri UK Ltd. (*)<span class=\"_ _3e\"> </span>Londra (UK)<span class=\"_ _3e\"> </span>10.000 GBParredamento<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>51%<span class=\"_ _3e\"> </span>Turri USA Corp. (*)<span class=\"_ _3e\"> </span>Miami (USA)<span class=\"_ _3e\"> </span>100 USDarredamento<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>51%<span class=\"_ _3e\"> </span>Shanghai Turri Furnitures (*)<span class=\"_ _3e\"> </span>Shanghai (Cina)<span class=\"_ _3e\"> </span>8.<span class=\"ls0\">576.479<span class=\"_ _3e\"> </span></span>CNY<span class=\"_ _3e\"> </span>arredamento<span class=\"_ _3e\"> </span>0%<span class=\"_ _3e\"> </span>51%<span class=\"_ _3e\"> </span>(*) <span class=\"_ _e\"> </span>Societ\u00e0 con<span class=\"_ _0\"></span>solidate <span class=\"_ _0\"></span>al 100% <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>effetto del <span class=\"_ _0\"></span>Put <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Call <span class=\"_ _0\"></span>Agreement <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>i s<span class=\"_ _0\"></span>oci di <span class=\"_ _0\"></span>minoranza <span class=\"_ _0\"></span>il cui<span class=\"_ _3e\"> </span>importo <span class=\"_ _10\"></span>residuo<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>iscritto <span class=\"_ _9\"></span>fra <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>Altre <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _9\"></span>finanziarie <span class=\"_ _10\"></span>correnti <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>non <span class=\"_ _10\"></span>correnti <span class=\"_ _9\"></span>(vedi <span class=\"_ _10\"></span>N<span class=\"_ _0\"></span>ota<span class=\"_ _0\"></span> <span class=\"_ _9\"></span><span class=\"ls4\">18</span>).<span class=\"_ _3e\"> </span>Attualmente <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>Capogrupp<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>detiene <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>maggioranza<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>quote <span class=\"_ _15\"> </span>so<span class=\"_ _0\"></span>ciali <span class=\"_ _15\"> </span>ma, <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>agli <span class=\"_ _15\"> </span>accordi<span class=\"_ _3e\"> </span>stipulati <span class=\"_ _12\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>minoranze <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>op<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>put <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>queste <span class=\"_ _12\"></span>esercitabile, <span class=\"_ _0\"></span>ha <span class=\"_ _12\"></span>l<span class=\"ff5\">\u2019<span class=\"_ _0\"></span></span>obbligo <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>riacquisto <span class=\"_ _12\"></span>delle<span class=\"_ _3e\"> </span>rimanenti quote pos<span class=\"_ _0\"></span>sedute a condizioni contra<span class=\"_ _0\"></span>ttuali predefinite.<span class=\"_ _3e\"> </span>Con <span class=\"_ _9\"></span>riferimento <span class=\"_ _10\"></span>all<span class=\"ff5\">\u2019</span>area <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>consolidamento <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>evidenzia <span class=\"_ _10\"></span>che <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>stessa <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _10\"></span>variata <span class=\"_ _9\"></span>rispetto<span class=\"_ _3e\"> </span>all<span class=\"ff5\">\u2019</span>esercizio <span class=\"_ _10\"></span>202<span class=\"ls14\">2 <span class=\"_ _9\"></span></span>per <span class=\"_ _10\"></span>effetto <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>nuova <span class=\"_ _10\"></span>acquisizione <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>Cubo <span class=\"_ _10\"></span>Design <span class=\"_ _10\"></span>S.r.l. <span class=\"_ _10\"></span>nel <span class=\"_ _10\"></span>mese <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>gennaio 2023, <span class=\"_ _2\"></span>dell\u2019acquisto <span class=\"_ _2\"></span>nel mese <span class=\"_ _2\"></span>di luglio <span class=\"_ _2\"></span>2023 d<span class=\"ff4\">i u<span class=\"_ _2\"></span>n ulteriore 3<span class=\"_ _2\"></span>1% delle <span class=\"_ _2\"></span>quote di <span class=\"_ _2\"></span>Axo<span class=\"_ _3e\"> </span></span>Light <span class=\"_ _13\"> </span>S.r.l., <span class=\"_ _13\"> </span>che <span class=\"_ _13\"> </span>a <span class=\"_ _16\"> </span>sua <span class=\"_ _13\"> </span>volta <span class=\"_ _13\"> </span>detiene <span class=\"_ _13\"> </span>l\u2019intero <span class=\"_ _13\"> </span>capitale <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>Axo <span class=\"_ _16\"> </span>Light <span class=\"_ _13\"> </span>USA <span class=\"_ _13\"> </span>Corp., <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>del<span class=\"_ _3e\"> </span>conseguente <span class=\"_ _18\"> </span>controllo <span class=\"_ _18\"> </span>della <span class=\"_ _18\"> </span>st<span class=\"_ _0\"></span>essa <span class=\"_ _18\"> </span>rispetto <span class=\"_ _18\"> </span>al <span class=\"_ _18\"> </span>precedente <span class=\"_ _18\"> </span>controllo <span class=\"_ _18\"> </span>congiunto, <span class=\"_ _18\"> </span>e<span class=\"_ _3e\"> </span>dell\u2019acquisto <span class=\"_ _2\"></span>nel <span class=\"_ _6\"></span>mese<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>settembre <span class=\"_ _2\"></span>2023 <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _6\"></span>Tu<span class=\"_ _0\"></span>rri <span class=\"_ _6\"></span>S.r.l., <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>sua <span class=\"_ _2\"></span>volta <span class=\"_ _2\"></span>controlla <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>100%<span class=\"_ _3e\"> </span>delle societ\u00e0 Turri UK Ltd., Turri USA Corp. e Shanghai Turri Furnitures.<span class=\"_ _3e\"> </span>Per <span class=\"_ _34\"> </span>maggiori <span class=\"_ _2c\"> </span>informazioni <span class=\"_ _34\"> </span>sulle <span class=\"_ _34\"> </span>aggregazioni <span class=\"_ _2c\"> </span>aziendali <span class=\"_ _34\"> </span>perfezionate <span class=\"_ _2c\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _2c\"> </span>corso<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>esercizio si <span class=\"_ _0\"></span>rinvia alle informazioni <span class=\"_ _0\"></span>contenute alla<span class=\"_ _0\"></span> Nota 1<span class=\"_ _0\"></span> Aggregazioni az<span class=\"_ _0\"></span>iendali1 pi\u00f9<span class=\"_ _3e\"> </span>sotto.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "Traduzione dei bilanci espressi in valuta diversa da qu<span class=\"_ _2\"></span>ella funzionale<span class=\"_ _3e\"> </span>Il Bilancio <span class=\"_ _0\"></span>consolidato \u00e8 <span class=\"_ _0\"></span>presentato in <span class=\"_ _0\"></span>euro, che \u00e8 <span class=\"_ _0\"></span>la valut<span class=\"_ _0\"></span>a funzionale e <span class=\"_ _0\"></span>di presentazione<span class=\"_ _3e\"> </span>adottata <span class=\"_ _13\"> </span>dalla <span class=\"_ _13\"> </span>Capogruppo.  Ciascuna <span class=\"_ _13\"> </span>societ\u00e0  d<span class=\"_ _0\"></span>el <span class=\"_ _13\"> </span>Gruppo  definisce <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>propria  valuta<span class=\"_ _3e\"> </span>funzionale, che \u00e8 utilizzata per misurare le voci comprese nei singol<span class=\"_ _2\"></span>i bilanci.<span class=\"_ _3e\"> </span>Alla <span class=\"_ _9\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>riferimento <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>bilancio, <span class=\"_ _9\"></span>le <span class=\"_ _10\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>societ\u00e0 <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Gruppo, <span class=\"_ _10\"></span>ivi<span class=\"_ _3e\"> </span>compreso <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _6\"></span>avviamento <span class=\"_ _6\"></span>derivante <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>gestione <span class=\"_ _6\"></span>est<span class=\"_ _0\"></span>era, <span class=\"_ _6\"></span>sono<span class=\"_ _3e\"> </span>convertite <span class=\"_ _0\"></span>in eu<span class=\"_ _0\"></span>ro al <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tale data, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi e <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>prospetti d<span class=\"_ _0\"></span>el<span class=\"_ _3e\"> </span>conto <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _12\"></span>complessivo <span class=\"_ _0\"></span>sono <span class=\"_ _12\"></span>convertiti <span class=\"_ _12\"></span>al <span class=\"_ _0\"></span>tasso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cambio<span class=\"_ _3e\"> </span>medio. <span class=\"_ _9\"></span>Le <span class=\"_ _10\"></span>differenze <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>cambio <span class=\"_ _9\"></span>derivanti <span class=\"_ _9\"></span>dalla <span class=\"_ _10\"></span>con<span class=\"_ _0\"></span>versione, <span class=\"_ _10\"></span>ovvero <span class=\"_ _9\"></span>un <span class=\"_ _10\"></span>diverso <span class=\"_ _9\"></span>tasso <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>cambio <span class=\"_ _a\"> </span>utilizzato <span class=\"_ _a\"> </span>rispetto <span class=\"_ _f\"> </span>al <span class=\"_ _a\"> </span>bilancio <span class=\"_ _a\"> </span>consolidato <span class=\"_ _a\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esercizio <span class=\"_ _a\"> </span>precedente, <span class=\"_ _a\"> </span>nonch\u00e9 <span class=\"_ _f\"> </span>la<span class=\"_ _3e\"> </span>differenza <span class=\"_ _a\"> </span>fra <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>cambio <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>conversione <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"> </span>risultato <span class=\"_ _a\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>periodo <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>quello <span class=\"_ _a\"> </span>puntuale <span class=\"_ _15\"> </span>di<span class=\"_ _3e\"> </span>chiusura <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>fine <span class=\"_ _13\"> </span>anno, <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>rilevate <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>el  prospetto <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _13\"> </span>altre <span class=\"_ _13\"> </span>componenti  d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>conto<span class=\"_ _3e\"> </span>economico <span class=\"_ _f\"> </span>complessivo, <span class=\"_ _a\"> </span>mentre <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"> </span>prospetto <span class=\"_ _a\"> </span>dei <span class=\"_ _f\"> </span>movimenti <span class=\"_ _a\"> </span>di  p<span class=\"_ _2\"></span>atrimonio <span class=\"_ _f\"> </span>netto <span class=\"_ _a\"> </span>le<span class=\"_ _3e\"> </span>differenze <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>cambio<span class=\"_ _2\"></span> <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>attribuite <span class=\"_ _2b\"> </span>separatamente <span class=\"_ _2e\"> </span>alla <span class=\"_ _30\"> </span><span class=\"ff5\">\u201c</span>Riserva <span class=\"_ _2b\"> </span>differenze <span class=\"_ _2e\"> </span>di<span class=\"_ _3e\"> </span>conversione<span class=\"ff5\">\u201d</span> <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span><span class=\"ff5\">\u201c<span class=\"ff4\">Capitale <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>riserve <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>terzi<span class=\"_ _0\"></span><span class=\"ff5\">\u201d</span> <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>q<span class=\"_ _0\"></span>uota<span class=\"_ _3e\"> </span></span></span>di terzi.<span class=\"_ _3e\"> </span>All<span class=\"ff5\">\u2019</span>atto <span class=\"_ _18\"> </span>della <span class=\"_ _18\"> </span>dismissione <span class=\"_ _18\"> </span>di <span class=\"_ _18\"> </span>una <span class=\"_ _18\"> </span>gest<span class=\"_ _0\"></span>ione <span class=\"_ _18\"> </span>estera, <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>parte <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>conto <span class=\"_ _18\"> </span>economico<span class=\"_ _3e\"> </span>complessivo (\u201cOCI\u201d) riferita a tale gestione estera \u00e8 iscritta nel conto economico.<span class=\"_ _3e\"> </span>Sono <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>seguito <span class=\"_ _10\"></span>indicati <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>cambi <span class=\"_ _9\"></span>applicati <span class=\"_ _10\"></span>nella <span class=\"_ _10\"></span>con<span class=\"_ _0\"></span>versione <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>bilanci <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>valu<span class=\"_ _0\"></span>ta <span class=\"_ _10\"></span>diversa<span class=\"_ _3e\"> </span>dall<span class=\"ff5\">\u2019</span>euro per i periodi chiusi al 31 dicembre 2023 e al 31 dicembre 202<span class=\"ls6\">2:<span class=\"_ _3e\"> </span></span>Valuta<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Cambio<span class=\"_ _3e\"> </span>medio<span class=\"_ _3e\"> </span>Cambio<span class=\"_ _3e\"> </span>puntuale<span class=\"_ _3e\"> </span>Cambio<span class=\"_ _3e\"> </span>medio<span class=\"_ _3e\"> </span>Cambio<span class=\"_ _3e\"> </span>puntuale<span class=\"_ _3e\"> </span>CAD<span class=\"_ _3e\"> </span>1,36950<span class=\"_ _3e\"> </span>1,44400<span class=\"_ _3e\"> </span>1,45950<span class=\"_ _3e\"> </span>1,46420<span class=\"_ _3e\"> </span>CNY<span class=\"_ _3e\"> </span>7,07880<span class=\"_ _3e\"> </span>7,35820<span class=\"_ _3e\"> </span>7,66000<span class=\"_ _3e\"> </span>7,85090<span class=\"_ _3e\"> </span>GBP<span class=\"_ _3e\"> </span>0,85276<span class=\"_ _3e\"> </span>0,88693<span class=\"_ _3e\"> </span>0,86979<span class=\"_ _3e\"> </span>0,86905<span class=\"_ _3e\"> </span>USD<span class=\"_ _3e\"> </span>1,05300<span class=\"_ _3e\"> </span>1,06660<span class=\"_ _3e\"> </span>1,08130<span class=\"_ _3e\"> </span>1,10500<span class=\"_ _3e\"> </span>Operazioni in valuta estera<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>operazioni i<span class=\"_ _2\"></span>n valute <span class=\"_ _2\"></span>diverse <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>Euro <span class=\"_ _2\"></span>sono i<span class=\"_ _2\"></span>nizialmente <span class=\"_ _2\"></span>rilevate ai <span class=\"_ _2\"></span>cambi<span class=\"_ _2\"></span> alle <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>delle<span class=\"_ _3e\"> </span>stesse. Alla data di bila<span class=\"_ _2\"></span>ncio le attivit\u00e0 e le<span class=\"_ _2\"></span> passivit\u00e0 monetarie denominate <span class=\"_ _2\"></span>nelle succitate<span class=\"_ _3e\"> </span>valute sono convertite ai cambi correnti a t<span class=\"_ _0\"></span>ale data. Le attivit\u00e0 non monetarie valutate al<span class=\"_ _3e\"> </span>costo <span class=\"_ _9\"></span>storico <span class=\"_ _9\"></span>denominate <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>valuta <span class=\"_ _10\"></span>estera <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>convertite <span class=\"_ _9\"></span>ai <span class=\"_ _9\"></span>cambi <span class=\"_ _10\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>essere <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>data<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>operazione, <span class=\"_ _29\"> </span>senza <span class=\"_ _29\"> </span>alcun <span class=\"_ _29\"> </span>adeguamento <span class=\"_ _29\"> </span>ai <span class=\"_ _29\"> </span>cambi <span class=\"_ _29\"> </span>di <span class=\"_ _19\"> </span>fine <span class=\"_ _19\"> </span>periodo; <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>poste <span class=\"_ _29\"> </span>non<span class=\"_ _3e\"> </span>monetarie <span class=\"_ _0\"></span>iscritte al <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value</span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>valuta <span class=\"_ _0\"></span>estera sono <span class=\"_ _0\"></span>convertite <span class=\"_ _0\"></span>usando il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambio<span class=\"_ _3e\"> </span>alla data di determinazione di tale valore.<span class=\"_ _3e\"> </span>Le <span class=\"_ _16\"> </span>differenze <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>camb<span class=\"_ _0\"></span>io <span class=\"_ _13\"> </span>emergenti <span class=\"_ _13\"> </span>dalla <span class=\"_ _16\"> </span>regolazione <span class=\"_ _13\"> </span>delle <span class=\"_ _16\"> </span>poste <span class=\"_ _13\"> </span>monet<span class=\"_ _0\"></span>arie <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>dalla<span class=\"_ _3e\"> </span>riesposizione <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>stesse <span class=\"_ _10\"></span>ai <span class=\"_ _0\"></span>camb<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>correnti <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>fine <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>periodo <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>imputate <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>conto<span class=\"_ _3e\"> </span>economico del periodo.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Il <span class=\"_ _f\"> </span>Bilancio  c<span class=\"_ _2\"></span>onsolidato<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>stato <span class=\"_ _f\"> </span>redatto <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"> </span>presupposto <span class=\"_ _f\"> </span>della  continuit\u00e0 <span class=\"_ _f\"> </span>aziendale, <span class=\"_ _f\"> </span>in<span class=\"_ _3e\"> </span>quanto <span class=\"_ _29\"> </span>gli <span class=\"_ _29\"> </span>Amministratori <span class=\"_ _16\"> </span>hanno <span class=\"_ _29\"> </span>verificato <span class=\"_ _29\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insussistenza <span class=\"_ _16\"> </span>di <span class=\"_ _29\"> </span>indicatori <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>carattere<span class=\"_ _3e\"> </span>finanziario, gestionale <span class=\"_ _0\"></span>o di alt<span class=\"_ _0\"></span>ro genere che <span class=\"_ _0\"></span>potessero segnalare criticit\u00e0 <span class=\"_ _0\"></span>circa la capacit\u00e0<span class=\"_ _3e\"> </span>del <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>far <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _12\"></span>alle <span class=\"_ _10\"></span>proprie <span class=\"_ _10\"></span>obbligazioni <span class=\"_ _12\"></span>nel <span class=\"_ _10\"></span>prevedibile <span class=\"_ _12\"></span>futuro <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>articolare<span class=\"_ _3e\"> </span>nei successivi 12 mesi dalla data di approvazione del progetto di bilancio.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "PRINCIPI <span class=\"_ _2b\"> </span>CONTABILI, <span class=\"_ _2e\"> </span>EMEN<span class=\"_ _0\"></span>DAMENTI <span class=\"_ _2b\"> </span>E <span class=\"_ _2b\"> </span>INTERPRETAZIONI <span class=\"_ _2b\"> </span>APPLICABILI <span class=\"_ _2e\"> </span>AI<span class=\"_ _3e\"> </span>BILANCI CHIUSI AL 31 DICEMBRE <span class=\"ls6\">2023<span class=\"_ _3e\"> </span></span>Di <span class=\"_ _11\"> </span>seguito <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>brevemente <span class=\"_ _11\"> </span>descritti <span class=\"_ _11\"> </span>i <span class=\"_ _11\"> </span>principi <span class=\"_ _14\"> </span>contabili, <span class=\"_ _18\"> </span>gli <span class=\"_ _11\"> </span>emendamenti <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>le<span class=\"_ _3e\"> </span>interpretazioni, <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>plicabili <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>prima <span class=\"_ _12\"></span>volta <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>bilanci <span class=\"_ _12\"></span>chiusi <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2023. <span class=\"_ _12\"></span>Sono<span class=\"_ _3e\"> </span>esclusi dall<span class=\"ff5\">\u2019</span>elenco i <span class=\"_ _2\"></span>principi, gli <span class=\"_ _2\"></span>emendamenti e le<span class=\"_ _2\"></span> interpretazioni che<span class=\"_ _2\"></span> per loro <span class=\"_ _2\"></span>natura non<span class=\"_ _3e\"> </span>sono adottabili dal Gruppo.<span class=\"_ _3e\"> </span>Diverse modif<span class=\"_ _0\"></span>iche si app<span class=\"_ _0\"></span>licano per <span class=\"_ _0\"></span>la prima volta nel <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>ma non hanno <span class=\"_ _0\"></span>avuto impatto<span class=\"_ _3e\"> </span>sul bilancio consolidato del Gruppo al 31 dicembre 2023.<span class=\"_ _3e\"> </span>IFRS 17 Contratti assicurativi<span class=\"_ _3e\"> </span>Nel <span class=\"_ _10\"></span>maggio <span class=\"_ _10\"></span>20<span class=\"_ _0\"></span>17 <span class=\"_ _10\"></span>lo <span class=\"_ _10\"></span>IASB <span class=\"_ _10\"></span>ha <span class=\"_ _9\"></span>emesso <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _10\"></span>17 <span class=\"_ _10\"></span><span class=\"ff7\">Contratti <span class=\"_ _10\"></span>assicurativi</span>, <span class=\"_ _9\"></span>un <span class=\"_ _10\"></span>nuovo <span class=\"_ _10\"></span>principio<span class=\"_ _3e\"> </span>contabile <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _a\"> </span>i <span class=\"_ _f\"> </span>contratti <span class=\"_ _a\"> </span>assicurat<span class=\"_ _0\"></span>ivi <span class=\"_ _a\"> </span>che <span class=\"_ _f\"> </span>considera <span class=\"_ _a\"> </span>la <span class=\"_ _f\"> </span>rilevazione <span class=\"_ _f\"> </span>e <span class=\"_ _a\"> </span>la <span class=\"_ _f\"> </span>misurazione, <span class=\"_ _a\"> </span>la<span class=\"_ _3e\"> </span>presentazione <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>l<span class=\"ff5\">\u2019</span>informativa. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _0\"></span>17 <span class=\"_ _12\"></span>sostituisce <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _12\"></span>4 <span class=\"_ _0\"></span><span class=\"ff7\">Contratti <span class=\"_ _12\"></span>assicurativi</span> <span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>sso<span class=\"_ _3e\"> </span>nel <span class=\"_ _a\"> </span>2005. <span class=\"_ _a\"> </span>L<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _a\"> </span>17 <span class=\"_ _a\"> </span>si <span class=\"_ _15\"> </span>applica <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>tutti <span class=\"_ _a\"> </span>i <span class=\"_ _15\"> </span>tip<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>contratti <span class=\"_ _a\"> </span>assicurativi <span class=\"_ _a\"> </span>(ad <span class=\"_ _15\"> </span>es. <span class=\"_ _a\"> </span>vita, <span class=\"_ _a\"> </span>danni,<span class=\"_ _3e\"> </span>assicurazione <span class=\"_ _13\"> </span>diretta  e <span class=\"_ _13\"> </span>riassicurazione), <span class=\"_ _13\"> </span>indipendentemente <span class=\"_ _13\"> </span>dal <span class=\"_ _13\"> </span>tipo  di <span class=\"_ _13\"> </span>entit\u00e0 <span class=\"_ _13\"> </span>che <span class=\"_ _13\"> </span>li<span class=\"_ _3e\"> </span>emette, <span class=\"_ _16\"> </span>cos\u00ec <span class=\"_ _16\"> </span>come <span class=\"_ _16\"> </span>ad <span class=\"_ _13\"> </span>alcun<span class=\"_ _0\"></span>e <span class=\"_ _13\"> </span>garanzie <span class=\"_ _16\"> </span>e <span class=\"_ _29\"> </span>strumenti <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _13\"> </span>con <span class=\"_ _16\"> </span>caratteristiche <span class=\"_ _16\"> </span>di<span class=\"_ _3e\"> </span>partecipazione discrezionale; sono applicabili<span class=\"_ _2\"></span> alcune eccezioni all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ambito di applicazione.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>obiettivo <span class=\"_ _10\"></span>generale<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _12\"></span>17<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _10\"></span>quello <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>fornire <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>modello <span class=\"_ _12\"></span>contabile <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>contratti<span class=\"_ _3e\"> </span>assicurativi <span class=\"_ _12\"></span>pi\u00f9 <span class=\"_ _12\"></span>utile <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>coerente <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>assicuratori. <span class=\"_ _12\"></span>Con<span class=\"_ _0\"></span>trariamente <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>requisiti <span class=\"_ _12\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS<span class=\"_ _3e\"> </span>4, <span class=\"_ _12\"></span>che <span class=\"_ _10\"></span>si <span class=\"_ _12\"></span>basano <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>gran <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>sul <span class=\"_ _12\"></span>mantenimento <span class=\"_ _12\"></span>dei <span class=\"_ _10\"></span>precedenti <span class=\"_ _0\"></span>prin<span class=\"_ _0\"></span>cipi <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>abili <span class=\"_ _12\"></span>locali,<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _a\"> </span>17 <span class=\"_ _15\"> </span>fornisce <span class=\"_ _a\"> </span>un <span class=\"_ _15\"></span>modello <span class=\"_ _a\"> </span>completo<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>i <span class=\"_ _15\"> </span>contratti <span class=\"_ _15\"> </span>assicurativi, <span class=\"_ _a\"> </span>che <span class=\"_ _15\"> </span>copre <span class=\"_ _a\"> </span>tutti <span class=\"_ _15\"> </span>gli<span class=\"_ _3e\"> </span>aspetti contabili rilevanti. L<span class=\"ff5\">\u2019</span>IFRS 17 si basa su un modello generale, integrato da:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">un adattamento specifico per <span class=\"_ _0\"></span>i contratti con caratteristiche di partecipazione diretta<span class=\"_ _3e\"> </span></span></span>(l<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">approccio della commissione variabile);<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">un <span class=\"_ _15\"></span>approccio <span class=\"_ _9\"></span>semplificato <span class=\"_ _15\"></span>(l<span class=\"ff5\">\u2019</span>approccio <span class=\"_ _15\"></span>dell<span class=\"ff5\">\u2019</span>allocazione <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>premio) <span class=\"_ _15\"></span>principalmente<span class=\"_ _3e\"> </span></span></span>per i contratti di breve durata.<span class=\"_ _3e\"> </span>Le modifiche <span class=\"_ _2\"></span>non ha<span class=\"_ _2\"></span>nno avuto i<span class=\"_ _2\"></span>mpatt<span class=\"_ _0\"></span>i s<span class=\"_ _2\"></span>ul bilancio <span class=\"_ _2\"></span>consolidato del <span class=\"_ _2\"></span>Gruppo al <span class=\"_ _2\"></span>31 dicembre<span class=\"_ _3e\"> </span>2023<span class=\"ls0\">.<span class=\"_ _3e\"> </span></span>Disclosure of Accounting Policies - Amendments to IAS 1 and IFRS Practice Statement 2<span class=\"_ _3e\"> </span>Le <span class=\"_ _9\"></span>modifiche <span class=\"_ _10\"></span>allo <span class=\"_ _9\"></span>IAS <span class=\"_ _9\"></span>1 <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>all<span class=\"ff5\">\u2019<span class=\"ff7\">IFRS <span class=\"_ _9\"></span>Practice <span class=\"_ _9\"></span>Statement <span class=\"_ _10\"></span>2 <span class=\"_ _9\"></span>Making <span class=\"_ _10\"></span>Materiality<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>Judgements<span class=\"_ _3e\"> </span></span></span>forniscono <span class=\"_ _9\"></span>indicazioni <span class=\"_ _10\"></span>ed <span class=\"_ _10\"></span>ese<span class=\"_ _0\"></span>mpi <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>aiutare <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>entit\u00e0 <span class=\"_ _9\"></span>ad <span class=\"_ _10\"></span>applicare <span class=\"_ _9\"></span>i <span class=\"_ _10\"></span>giudizi <span class=\"_ _9\"></span>significativi<span class=\"_ _3e\"> </span>all<span class=\"ff5\">\u2019</span>informativa <span class=\"_ _9\"></span>sui <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>rinci<span class=\"_ _2\"></span>pi <span class=\"_ _9\"></span>contabili. <span class=\"_ _9\"></span>Le <span class=\"_ _9\"></span>modifiche <span class=\"_ _9\"></span>mirano <span class=\"_ _10\"></span>ad <span class=\"_ _9\"></span>aiutare <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>entit\u00e0 <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>fornire<span class=\"_ _3e\"> </span>informazioni sui principi <span class=\"_ _2\"></span>contabili pi\u00f9 utili <span class=\"_ _2\"></span>sostituendo l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligo per l<span class=\"_ _2\"></span>e entit\u00e0 di <span class=\"_ _2\"></span>divulgare i<span class=\"_ _3e\"> </span>propri <span class=\"_ _0\"></span>principi <span class=\"_ _0\"></span>contabili <span class=\"_ _0\"></span><span class=\"ff5\">\u201c</span>signif<span class=\"_ _0\"></span>icativi<span class=\"ff5\">\u201d</span> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>divulgare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>propri <span class=\"_ _0\"></span>principi <span class=\"_ _0\"></span>contabili<span class=\"_ _3e\"> </span>\u201c<span class=\"ff4\">materiali</span>\u201d<span class=\"ff4\"> <span class=\"_ _2\"></span>e aggi<span class=\"_ _2\"></span>ungendo una <span class=\"_ _2\"></span>guida <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>entit\u00e0 <span class=\"_ _2\"></span>applicano il <span class=\"_ _6\"></span>con<span class=\"_ _0\"></span>cetto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>materialit\u00e0<span class=\"_ _3e\"> </span></span>nel prendere decisioni in merito all<span class=\"ff5\">\u2019</span>informativa sui principi contabili.<span class=\"_ _3e\"> </span>Le <span class=\"_ _6\"></span>mo<span class=\"_ _0\"></span>difiche <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>anno <span class=\"_ _6\"></span>avuto <span class=\"_ _2\"></span>impatti <span class=\"_ _2\"></span>sulla <span class=\"_ _6\"></span>misurazione, <span class=\"_ _6\"></span>rilevazione <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>presentazione <span class=\"_ _6\"></span>degli<span class=\"_ _3e\"> </span>elementi del bilancio consolidato del Gruppo al 31 dicembre 2023<span class=\"_ _0\"></span>.<span class=\"_ _3e\"> </span>Deferred <span class=\"_ _29\"> </span>Tax <span class=\"_ _19\"> </span>related <span class=\"_ _19\"> </span>to <span class=\"_ _29\"> </span>Assets <span class=\"_ _19\"> </span>and <span class=\"_ _29\"> </span>Liabilities <span class=\"_ _19\"> </span>arising <span class=\"_ _29\"> </span>from <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>Single <span class=\"_ _29\"> </span>Transaction <span class=\"_ _17\"> </span><span class=\"ffc\">\u2013<span class=\"_ _3e\"> </span></span>Amendments to IAS 12<span class=\"_ _3e\"> </span>Le <span class=\"_ _19\"> </span>modifiche <span class=\"_ _29\"> </span>allo <span class=\"_ _19\"> </span>IAS <span class=\"_ _19\"> </span>12 <span class=\"_ _19\"> </span><span class=\"ff7\">Imposte <span class=\"_ _19\"> </span>sul <span class=\"_ _19\"> </span>reddito</span> <span class=\"_ _19\"> </span>restringono <span class=\"_ _19\"> </span>l<span class=\"ff5\">\u2019</span>ambito <span class=\"_ _29\"> </span>di <span class=\"_ _19\"> </span>applicazione<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>eccezione alla ril<span class=\"_ _2\"></span>evazione iniziale, in mo<span class=\"_ _2\"></span>do che non si <span class=\"_ _2\"></span>applichi pi\u00f9 a<span class=\"_ _2\"></span>lle transazioni che<span class=\"_ _3e\"> </span>danno <span class=\"_ _a\"> </span>origine <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>differenze <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>emporanee <span class=\"_ _15\"></span>tassabili <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>deducibili <span class=\"_ _15\"></span>in <span class=\"_ _15\"> </span>egual <span class=\"_ _15\"> </span>misu<span class=\"_ _0\"></span>ra <span class=\"_ _15\"> </span>come <span class=\"_ _a\"> </span>le<span class=\"_ _3e\"> </span>locazioni <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>le <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _a\"> </span>per  lo<span class=\"_ _2\"></span>  smantellamento.<span class=\"_ _2\"></span>  Le<span class=\"_ _2\"></span>  modific<span class=\"_ _2\"></span>he  non<span class=\"_ _2\"></span>  han<span class=\"_ _2\"></span>no  avuto<span class=\"_ _2\"></span>  alcu<span class=\"_ _0\"></span><span class=\"lsd\">n<span class=\"_ _3e\"> </span></span>impatto sul bilancio consolidato del Gruppo al 31 dicembre 2023.<span class=\"_ _3e\"> </span>International Tax Reform <span class=\"ffc\">\u2013</span> Pillar Two Model Rules <span class=\"ffc\">\u2013</span> Amendments of IAS 12<span class=\"_ _3e\"> </span>Le modifiche al <span class=\"_ _2\"></span>principio IAS 12 sono state i<span class=\"_ _2\"></span>ntrodotte per rispondere ai <span class=\"_ _2\"></span>regolamenti <span class=\"_ _0\"></span><span class=\"ff7\">BEPS<span class=\"_ _3e\"> </span></span>Pillar Two rules<span class=\"ff4\"> dell<span class=\"ff5\">\u2019</span>OCSE e includono:<span class=\"_ _3e\"> </span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">un<span class=\"ff5\">\u2019</span>esenzione <span class=\"_ _12\"></span>obbligatoria <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>emporanea <span class=\"_ _0\"></span>alla <span class=\"_ _12\"></span>rilevazione <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>requisi<span class=\"_ _2\"></span>ti <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>informativa <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er<span class=\"_ _3e\"> </span></span></span>le <span class=\"_ _18\"> </span>imposte <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>ifferite <span class=\"_ _18\"> </span>che <span class=\"_ _18\"> </span>derivano <span class=\"_ _18\"> </span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>implementazione <span class=\"_ _18\"> </span>nelle <span class=\"_ _11\"> </span>giurisdizioni <span class=\"_ _18\"> </span>dei<span class=\"_ _3e\"> </span>regolamenti <span class=\"ff7\">Pillar Two rules</span>; e<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">i requ<span class=\"_ _0\"></span>isiti di informativa p<span class=\"_ _0\"></span>er le <span class=\"_ _0\"></span>entit\u00e0 coinvolte per <span class=\"_ _0\"></span>aiutare gli <span class=\"_ _0\"></span>utilizzatori del bilan<span class=\"_ _0\"></span>cio<span class=\"_ _3e\"> </span></span></span>a <span class=\"_ _a\"> </span>meglio <span class=\"_ _a\"> </span>comprendere <span class=\"_ _a\"> </span>gli <span class=\"_ _a\"> </span>impatti <span class=\"_ _a\"> </span>sulle <span class=\"_ _a\"> </span>imposte <span class=\"_ _15\"> </span>su<span class=\"_ _0\"></span>l <span class=\"_ _a\"> </span>reddito <span class=\"_ _15\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>erivano <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _a\"> </span>tale<span class=\"_ _3e\"> </span>legislazione, in particolare prima dell<span class=\"ff5\">\u2019</span>effettiva data di entrata in vigore.<span class=\"_ _3e\"> </span>La <span class=\"_ _10\"></span>modifica <span class=\"_ _10\"></span>non <span class=\"_ _10\"></span>ha <span class=\"_ _10\"></span>impatti <span class=\"_ _10\"></span>sul <span class=\"_ _10\"></span>bilancio <span class=\"_ _10\"></span>consolidato <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>Grup<span class=\"_ _2\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>31 <span class=\"_ _9\"></span>dicembre <span class=\"_ _10\"></span>2023 <span class=\"_ _10\"></span>in<span class=\"_ _3e\"> </span>quanto il Gruppo non risulta essere coinvolto dai regolamenti <span class=\"ff7\">Pillar Two rules</span>.<span class=\"_ _3e\"> </span>PRINCIPI <span class=\"_ _f\"> </span>CONTABILI, <span class=\"_ _a\"> </span>EMENDAMENTI <span class=\"_ _f\"> </span>E <span class=\"_ _a\"> </span>INTERPRETAZIONI  IFRS <span class=\"_ _a\"> </span>NON <span class=\"_ _a\"> </span>A<span class=\"_ _0\"></span>NCORA<span class=\"_ _3e\"> </span>OMOLOGATI DALL\u2019UNIONE EUROPEA<span class=\"_ _3e\"> </span>Alla  data  di <span class=\"_ _13\"> </span>riferimento  del  presente  documento,  gli <span class=\"_ _13\"> </span>organi  competenti  dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Unione<span class=\"_ _3e\"> </span>Europea <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>hanno <span class=\"_ _17\"> </span>ancora <span class=\"_ _17\"> </span>concluso <span class=\"_ _17\"> </span>il <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>rocesso <span class=\"_ _17\"> </span>di <span class=\"_ _19\"> </span>om<span class=\"_ _0\"></span>ologazione <span class=\"_ _19\"> </span>necessario <span class=\"_ _17\"> </span>per<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>adozione degli emendamenti e dei principi sotto<span class=\"_ _2\"></span> descritti.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff7\">Classification <span class=\"_ _10\"></span>of <span class=\"_ _9\"></span>liabilities <span class=\"_ _10\"></span>as <span class=\"_ _9\"></span>current <span class=\"_ _10\"></span>or <span class=\"_ _9\"></span>non-current <span class=\"_ _9\"></span>and <span class=\"_ _10\"></span>non-current <span class=\"_ _9\"></span>liabilities <span class=\"_ _10\"></span>w<span class=\"_ _0\"></span>ith<span class=\"_ _3e\"> </span></span></span>covenants <span class=\"_ _17\"> </span><span class=\"ffc\">\u2013</span> <span class=\"_ _17\"> </span>Amend<span class=\"_ _2\"></span>ments <span class=\"_ _17\"> </span>to <span class=\"_ _19\"> </span>IAS <span class=\"_ _17\"> </span>1<span class=\"ff4 ls24\">. <span class=\"_ _17\"> </span><span class=\"ls0\">Il <span class=\"_ _17\"> </span>documento <span class=\"_ _17\"> </span>ha<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>lo <span class=\"_ _17\"> </span>sco<span class=\"_ _2\"></span>po <span class=\"_ _17\"> </span>di <span class=\"_ _19\"> </span>chiarir<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>la<span class=\"_ _3e\"> </span></span></span>contabilizzazione <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>requisiti <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>presentazione <span class=\"_ _10\"></span>delle <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>bilancio<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>come<span class=\"_ _3e\"> </span>correnti  o <span class=\"_ _13\"> </span>non  correnti<span class=\"_ _0\"></span>.  Le <span class=\"_ _13\"> </span>modifiche  chiariscono <span class=\"_ _13\"> </span>cosa  si  intende <span class=\"_ _13\"> </span>per  diritto  di<span class=\"_ _3e\"> </span>postergazione <span class=\"_ _16\"> </span>della <span class=\"_ _16\"> </span>scadenza, <span class=\"_ _29\"> </span>che <span class=\"_ _16\"> </span>il <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>postergazione <span class=\"_ _16\"> </span>deve <span class=\"_ _16\"> </span>esistere <span class=\"_ _13\"> </span>alla<span class=\"_ _3e\"> </span>chiusura dell<span class=\"ff5\">\u2019</span>esercizio, <span class=\"_ _2\"></span>che la<span class=\"_ _2\"></span> classificazione <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>\u00e8 impattata <span class=\"_ _2\"></span>dalla probabi<span class=\"_ _2\"></span>lit\u00e0 con c<span class=\"_ _2\"></span>ui<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _12\"></span>eserciter\u00e0 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roprio <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>postergazione<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>solamente <span class=\"_ _12\"></span>se <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span>derivato<span class=\"_ _3e\"> </span>implicito <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>una <span class=\"_ _a\"> </span>passivit\u00e0 <span class=\"_ _a\"> </span>convertibile <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _15\"> </span>esso <span class=\"_ _a\"> </span>stesso <span class=\"_ _a\"> </span>uno <span class=\"_ _a\"> </span>strumento <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>la<span class=\"_ _3e\"> </span>scadenza <span class=\"_ _16\"> </span>della <span class=\"_ _13\"> </span>passivit\u00e0 <span class=\"_ _16\"> </span>non <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>impatto <span class=\"_ _16\"> </span>sulla <span class=\"_ _13\"> </span>sua <span class=\"_ _16\"> </span>classificazione<span class=\"_ _0\"></span>. <span class=\"_ _16\"> </span>Le <span class=\"_ _16\"> </span>modifiche<span class=\"_ _3e\"> </span>entreranno in vigore dal 1\u00b0 gennaio 2024.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff7\">Lease <span class=\"_ _0\"></span>liability <span class=\"_ _12\"></span>in <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>sale <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>leaseback <span class=\"_ _12\"></span><span class=\"ffc\">\u2013</span> <span class=\"_ _12\"></span>Amendments <span class=\"_ _12\"></span>to <span class=\"_ _12\"></span>IFRS <span class=\"_ _0\"></span>16<span class=\"ff4 ls13\">. <span class=\"_ _12\"></span><span class=\"ls0\">Il <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ocumento <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>lo<span class=\"_ _3e\"> </span></span></span></span></span>scopo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>chiarire i <span class=\"_ _0\"></span>requisiti <span class=\"_ _0\"></span>che un <span class=\"_ _0\"></span>locatore <span class=\"_ _0\"></span>venditore <span class=\"_ _0\"></span>utilizza nella <span class=\"_ _0\"></span>misurazione <span class=\"_ _0\"></span>della<span class=\"_ _3e\"> </span>passivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _6\"></span>leasing <span class=\"_ _2\"></span>che <span class=\"_ _6\"></span>deriva <span class=\"_ _2\"></span>da <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>transazione <span class=\"_ _6\"></span>di <span class=\"ff7\">sale <span class=\"_ _6\"></span>&amp; <span class=\"_ _2\"></span>lease <span class=\"_ _6\"></span>back<span class=\"ff4\">, <span class=\"_ _2\"></span>per <span class=\"_ _6\"></span>assicurare<span class=\"_ _3e\"> </span></span></span>che il locatore venditore non riconosca utili o perdite <span class=\"_ _0\"></span>con riferimento al diritto d\u2019us<span class=\"_ _2\"></span>o<span class=\"_ _3e\"> </span>mantenuto <span class=\"_ _9\"></span>dallo <span class=\"_ _9\"></span>stesso. <span class=\"_ _9\"></span>Le <span class=\"_ _15\"></span>modifiche <span class=\"_ _9\"></span>entreranno <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>vigore <span class=\"_ _9\"></span>dal <span class=\"_ _15\"></span>1\u00b0 <span class=\"_ _9\"></span>gennaio <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span>o<span class=\"_ _3e\"> </span>successivamente.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff7\">Supplier <span class=\"_ _2\"></span>finance arr<span class=\"_ _2\"></span>angements <span class=\"ffc\">\u2013</span> Amend<span class=\"_ _2\"></span>ments to <span class=\"_ _6\"></span>IAS 7 <span class=\"_ _2\"></span>and IFR<span class=\"_ _2\"></span>S 7<span class=\"ff4 ls13\">. <span class=\"ls0\">Il<span class=\"_ _2\"></span> documento <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>lo<span class=\"_ _3e\"> </span></span></span></span></span>scopo <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>chiarire <span class=\"_ _10\"></span>le <span class=\"_ _9\"></span>caratteristiche <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>contratti <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span><span class=\"ff7\">reverse <span class=\"_ _10\"></span>f<span class=\"_ _0\"></span>actoring</span> <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>richiedere<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>dare <span class=\"_ _10\"></span>ulteriore <span class=\"_ _10\"></span>informativa <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>tali <span class=\"_ _10\"></span>accordi. <span class=\"_ _10\"></span>I <span class=\"_ _10\"></span>requisiti <span class=\"_ _10\"></span>informativi <span class=\"_ _12\"></span>h<span class=\"_ _0\"></span>anno <span class=\"_ _10\"></span>l\u2019obiettivo <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>assistere gli <span class=\"_ _0\"></span>utilizzatori di <span class=\"_ _0\"></span>bilancio nel <span class=\"_ _0\"></span>comprendere gli <span class=\"_ _0\"></span>effetti su<span class=\"_ _0\"></span>lle passivit\u00e0, f<span class=\"_ _0\"></span>lussi di<span class=\"_ _3e\"> </span>cassa <span class=\"_ _13\"> </span>ed <span class=\"_ _13\"> </span>esposizione <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>rischio <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>liquidit\u00e0 <span class=\"_ _13\"> </span>di  un<span class=\"_ _0\"></span>\u2019entit<span class=\"ff4\">\u00e0 <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _13\"> </span>accordi  di <span class=\"_ _16\"> </span><span class=\"ff7\">reverse<span class=\"_ _3e\"> </span></span></span>factoring<span class=\"ff4 ls13\">. <span class=\"_ _0\"></span><span class=\"ls0\">Le <span class=\"_ _0\"></span>modif<span class=\"_ _0\"></span>iche <span class=\"_ _0\"></span>saranno <span class=\"_ _0\"></span>efficaci <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>inizieranno <span class=\"_ _0\"></span>al <span class=\"_ _12\"></span>1\u00b0 <span class=\"_ _0\"></span>gennaio<span class=\"_ _3e\"> </span></span></span>2024<span class=\"ls0\"> o successivamente.<span class=\"_ _3e\"> </span></span>La <span class=\"_ _29\"> </span>Societ\u00e0 <span class=\"_ _29\"> </span>sta <span class=\"_ _16\"> </span>an<span class=\"_ _0\"></span>alizzando <span class=\"_ _16\"> </span>gli <span class=\"_ _29\"> </span>impatti <span class=\"_ _29\"> </span>derivanti <span class=\"_ _29\"> </span>da <span class=\"_ _29\"> </span>tali <span class=\"_ _29\"> </span>nuovi <span class=\"_ _16\"> </span>prin<span class=\"_ _0\"></span>cip<span class=\"_ _2\"></span>i, <span class=\"_ _29\"> </span>modifiche <span class=\"_ _29\"> </span>e<span class=\"_ _3e\"> </span>interpretazioni  che  non  sembrano  al  m<span class=\"_ _2\"></span>omento  comportare  effetti  significativi <span class=\"_ _f\"> </span>per  il<span class=\"_ _3e\"> </span>Gruppo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "CRITERI DI VALUTAZIONE ADOTTATI<span class=\"_ _3e\"> </span>Di <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>sono <span class=\"_ _2\"></span>descritti <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>principi <span class=\"_ _2\"></span>contabili <span class=\"_ _7\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>criteri <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _6\"></span>significativi <span class=\"_ _2\"></span>utilizzati<span class=\"_ _3e\"> </span>per la redazione del bilancio consolidato.<span class=\"_ _3e\"> </span>Aggregazioni aziendali e avviamento<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>aggregazioni <span class=\"_ _15\"> </span>aziendali <span class=\"_ _15\"></span>sono <span class=\"_ _15\"> </span>contabilizzate <span class=\"_ _15\"></span>utilizzando <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>metodo <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _15\"></span>Il<span class=\"_ _3e\"> </span>costo <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>determinato <span class=\"_ _2\"></span>come <span class=\"_ _6\"></span>somma <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rasferito, <span class=\"_ _6\"></span>misurato<span class=\"_ _3e\"> </span>al <span class=\"_ _9\"></span><span class=\"ff7\">fair <span class=\"_ _10\"></span>value</span> <span class=\"_ _9\"></span>alla <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>acquisizione, <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>importo <span class=\"_ _10\"></span>della <span class=\"_ _9\"></span>partecipazione <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>minoranza<span class=\"_ _3e\"> </span>nell<span class=\"ff5\">\u2019</span>acquisita. <span class=\"_ _17\"> </span>P<span class=\"_ _2\"></span>er <span class=\"_ _17\"> </span>ogni<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>aggregazione <span class=\"_ _19\"> </span>aziendale <span class=\"_ _19\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _19\"> </span>definisce <span class=\"_ _19\"> </span>se <span class=\"_ _17\"> </span>misurare <span class=\"_ _19\"> </span>la<span class=\"_ _3e\"> </span>partecipazione di minora<span class=\"_ _2\"></span>nza nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisita al <span class=\"_ _2\"></span><span class=\"ff7\">fair value<span class=\"ff4\"> (c.d. </span>full goodwill method<span class=\"ff4 ls8\">) <span class=\"ls0\">oppure<span class=\"_ _3e\"> </span></span></span></span>in <span class=\"_ _11\"> </span>proporzione <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>quota <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>partecipazione <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _18\"> </span>minoranza <span class=\"_ _11\"> </span>nelle <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>nette<span class=\"_ _3e\"> </span>identificabili <span class=\"_ _f\"> </span>dell<span class=\"ff5\">\u2019</span>acquisita  (<span class=\"_ _2\"></span>c.d.  <span class=\"ff7\">partial<span class=\"_ _2\"></span>  good<span class=\"_ _2\"></span>will  method<span class=\"ff4\">). <span class=\"_ _a\"> </span>I  costi <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>acquisizione  sono<span class=\"_ _3e\"> </span></span></span>spesati nel periodo e classificati tra le consulenze e le prestazioni di servizi.<span class=\"_ _3e\"> </span>Quando <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>Gruppo <span class=\"_ _13\"> </span>acquisisce <span class=\"_ _13\"> </span>un <span class=\"_ _16\"> </span><span class=\"ff7\">business</span>, <span class=\"_ _13\"> </span>classifica <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>designa <span class=\"_ _16\"> </span>le <span class=\"_ _13\"> </span>attivit\u00e0 <span class=\"_ _13\"> </span>finanziarie<span class=\"_ _3e\"> </span>acquisite <span class=\"_ _16\"> </span>o <span class=\"_ _13\"> </span>le <span class=\"_ _13\"> </span>passivit\u00e0 <span class=\"_ _16\"> </span>assunte <span class=\"_ _13\"> </span>in <span class=\"_ _16\"> </span>accordo <span class=\"_ _16\"> </span>con <span class=\"_ _13\"> </span>i <span class=\"_ _16\"> </span>termini <span class=\"_ _13\"> </span>contrattuali, <span class=\"_ _13\"> </span>le <span class=\"_ _16\"> </span>condizioni<span class=\"_ _3e\"> </span>economiche e le altre co<span class=\"_ _2\"></span>ndizioni pertinenti in essere alla data di acquisizione. Ci\u00f2 include<span class=\"_ _3e\"> </span>la <span class=\"_ _10\"></span>verifica <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>stabilire <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>derivato <span class=\"_ _10\"></span>incorporato <span class=\"_ _10\"></span>debba <span class=\"_ _10\"></span>essere <span class=\"_ _10\"></span>sep<span class=\"_ _0\"></span>arato <span class=\"_ _10\"></span>dal <span class=\"_ _10\"></span>contratto<span class=\"_ _3e\"> </span>primario.<span class=\"_ _3e\"> </span>Se <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>aggregazione<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>aziendale <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _9\"></span>realizzata <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>pi\u00f9 <span class=\"_ _9\"></span>fasi, <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>partecipazione <span class=\"_ _10\"></span>precedentemente<span class=\"_ _3e\"> </span>detenuta <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>ricondotta <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff4\"> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>controllo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>e<span class=\"_ _2\"></span>ventuale <span class=\"_ _2\"></span>utile<span class=\"_ _3e\"> </span></span></span>o perdita risultante \u00e8 rilevata nel conto economico.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _15\"> </span>caso <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>opzioni <span class=\"_ _a\"> </span>put <span class=\"_ _15\"></span>concesse <span class=\"_ _15\"> </span>ai <span class=\"_ _a\"> </span>soci <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>minoranza, <span class=\"_ _15\"></span>il <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _a\"> </span>iscrive <span class=\"_ _15\"></span>una <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0<span class=\"_ _3e\"> </span>finanziaria <span class=\"_ _15\"> </span>pari <span class=\"_ _a\"> </span>al <span class=\"_ _15\"> </span>valore <span class=\"_ _15\"></span>attuale <span class=\"_ _15\"> </span>del <span class=\"_ _a\"> </span>prezzo <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>esercizio <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione. <span class=\"_ _15\"> </span>Se <span class=\"_ _15\"></span>i <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>ermini <span class=\"_ _15\"></span>e <span class=\"_ _15\"> </span>le<span class=\"_ _3e\"> </span>condizioni <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _10\"></span>put <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>anno <span class=\"_ _10\"></span>gi\u00e0<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>accesso <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>benefici <span class=\"_ _10\"></span>economici <span class=\"_ _12\"></span>collegati<span class=\"_ _3e\"> </span>alla quota <span class=\"_ _0\"></span>di capitale opzionata, il <span class=\"_ _0\"></span>Gruppo contabilizza tale quota <span class=\"_ _0\"></span>come se fosse gi\u00e0 <span class=\"_ _0\"></span>stata<span class=\"_ _3e\"> </span>acquistata <span class=\"_ _10\"></span>e, <span class=\"_ _10\"></span>quindi, <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>mo<span class=\"_ _0\"></span>mento <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>riconoscimento <span class=\"_ _12\"></span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>passivit\u00e0, <span class=\"_ _10\"></span>tale <span class=\"_ _10\"></span>valore<span class=\"_ _3e\"> </span>vi<span class=\"ls0\">ene <span class=\"_ _0\"></span>riclassificato dal patrimonio <span class=\"_ _0\"></span>netto riducendo la <span class=\"_ _0\"></span>quota del<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>minoranze. La p<span class=\"_ _0\"></span>assivit\u00e0<span class=\"_ _3e\"> </span></span>viene  successivamente  rimisurata  a  ogni  data  di  chiusura  conformemente  a  quanto<span class=\"_ _3e\"> </span>previsto dall<span class=\"ff5\">\u2019</span>IFRS 9.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _17\"> </span>caso <span class=\"_ _17\"> </span>i<span class=\"_ _2\"></span>nvece <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>ces<span class=\"_ _2\"></span>sione <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>p<span class=\"_ _2\"></span>arte <span class=\"_ _17\"> </span>delle <span class=\"_ _19\"> </span>quote <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>par<span class=\"_ _2\"></span>tecipazioni <span class=\"_ _17\"> </span>detenute <span class=\"_ _17\"> </span>co<span class=\"_ _2\"></span>n<span class=\"_ _3e\"> </span>corrispondente p<span class=\"_ _2\"></span>erdita di <span class=\"_ _2\"></span>controllo, <span class=\"_ _2\"></span>la partecipazi<span class=\"_ _2\"></span>one detenuta <span class=\"_ _2\"></span>\u00e8 ad<span class=\"_ _2\"></span>eguata al <span class=\"_ _2\"></span>relativo <span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _9\"></span>e <span class=\"_ _15\"> </span>la <span class=\"_ _15\"></span>nuova <span class=\"_ _15\"></span>valutazione <span class=\"_ _9\"></span>della <span class=\"_ _15\"></span>stessa <span class=\"_ _9\"></span>concorre <span class=\"_ _15\"></span>alla <span class=\"_ _9\"></span>formazione <span class=\"_ _15\"></span>della <span class=\"_ _9\"></span>plusvalenza<span class=\"_ _0\"></span> <span class=\"_ _9\"></span><span class=\"ls25\">/<span class=\"_ _3e\"> </span></span></span>(minusvalenza) derivante dall<span class=\"ff5\">\u2019</span>operazione di cessione.<span class=\"_ _3e\"> </span>Attivit\u00e0 immateriali<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _30\"> </span>\u00e8 <span class=\"_ _30\"> </span>inizialmente <span class=\"_ _30\"> </span>rilevato <span class=\"_ _30\"> </span>al <span class=\"_ _30\"> </span>costo <span class=\"_ _30\"> </span>rappresentato <span class=\"_ _30\"> </span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eccedenza <span class=\"_ _30\"> </span>del<span class=\"_ _3e\"> </span>corrispettivo <span class=\"_ _0\"></span>corrisposto e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>importo <span class=\"_ _0\"></span>iscritto per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>interessenze di <span class=\"_ _0\"></span>minoranza <span class=\"_ _0\"></span>rispetto<span class=\"_ _3e\"> </span>alle <span class=\"_ _0\"></span>attivit\u00e0 nette <span class=\"_ _0\"></span>identificabili <span class=\"_ _0\"></span>acquisite e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 assunte <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>Gruppo. Se <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value<span class=\"_ _3e\"> </span></span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>nette <span class=\"_ _f\"> </span>acquisite <span class=\"_ _a\"> </span>eccede <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insieme <span class=\"_ _15\"> </span>del <span class=\"_ _f\"> </span>corrispettivo <span class=\"_ _a\"> </span>corrisposto, <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>Gruppo<span class=\"_ _3e\"> </span>verifica nuovamente <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>identificato correttamente tutt<span class=\"_ _0\"></span>e le attivit\u00e0 <span class=\"_ _0\"></span>acquisite e <span class=\"_ _0\"></span>tutte le<span class=\"_ _3e\"> </span>passivit\u00e0  assunte <span class=\"_ _f\"> </span>e  rive<span class=\"_ _2\"></span>de  le <span class=\"_ _f\"> </span>procedure  utilizzate <span class=\"_ _f\"> </span>per  dete<span class=\"_ _2\"></span>rmin<span class=\"_ _0\"></span>are  gli <span class=\"_ _f\"> </span>ammontari  da<span class=\"_ _3e\"> </span>rilevare alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>acquisizione. Se <span class=\"_ _0\"></span>dalla nuova <span class=\"_ _0\"></span>valutazione emerge ancora <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span><span class=\"ff7\">fair value<span class=\"_ _3e\"> </span></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>nette <span class=\"_ _0\"></span>acquisite <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>corrispettivo, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>(utile) <span class=\"_ _0\"></span>viene <span class=\"_ _12\"></span>rilevata<span class=\"_ _3e\"> </span>a conto economico.<span class=\"_ _3e\"> </span>Dopo <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>rilevazione <span class=\"_ _6\"></span>iniziale <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>valutato <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>costo, <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>perdite <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>valore<span class=\"_ _3e\"> </span>accumulate.  Al  fine  d<span class=\"_ _2\"></span>ella  verifica  per  ri<span class=\"_ _2\"></span>duzione  di  valore  (<span class=\"_ _0\"></span><span class=\"ff7\">impairmen<span class=\"_ _2\"></span>t<span class=\"ff4\">),  l<span class=\"ff5\">\u2019</span>avviamento<span class=\"_ _3e\"> </span></span></span>acquisito <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>un<span class=\"ff5\">\u2019</span>aggregazione <span class=\"_ _10\"></span>aziendale <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>allocato, <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>acqu<span class=\"_ _0\"></span>isizione, <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>ciascuna<span class=\"_ _3e\"> </span>unit\u00e0 <span class=\"_ _f\"> </span>generatrice <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>cassa <span class=\"_ _f\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _f\"> </span>che <span class=\"_ _a\"> </span>si <span class=\"_ _f\"> </span>prevede <span class=\"_ _a\"> </span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _a\"> </span>delle <span class=\"_ _f\"> </span>sinergie<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>aggregazione, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>prescindere <span class=\"_ _2\"></span>dal fa<span class=\"_ _2\"></span>tto che<span class=\"_ _2\"></span> al<span class=\"_ _2\"></span>tre at<span class=\"_ _2\"></span>tivit\u00e0 o <span class=\"_ _6\"></span>passivit\u00e0 del<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _2\"></span>acquisita<span class=\"_ _3e\"> </span>siano assegnate a tali unit\u00e0.<span class=\"_ _3e\"> </span>Se  l<span class=\"ff5\">\u2019</span>avviamento  \u00e8 <span class=\"_ _13\"> </span>stato  allocato  a <span class=\"_ _13\"> </span>un<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _13\"> </span>generatrice  di  flussi  finanziari  e <span class=\"_ _13\"> </span>l<span class=\"ff5\">\u2019</span>entit\u00e0<span class=\"_ _3e\"> </span>dismette <span class=\"_ _10\"></span>parte <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>tale <span class=\"_ _10\"></span>unit\u00e0, <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _10\"></span>associato <span class=\"_ _10\"></span>all<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>dismessa <span class=\"_ _10\"></span>\u00e8<span class=\"_ _3e\"> </span>incluso <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>valore <span class=\"_ _a\"> </span>contabile <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"></span>quando <span class=\"_ _15\"> </span>si <span class=\"_ _a\"> </span>determina <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _a\"> </span>o <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>perdita <span class=\"_ _15\"></span>della<span class=\"_ _3e\"> </span>dismissione. <span class=\"_ _12\"></span>L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _0\"></span>associato <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>dismessa <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _0\"></span>determinato <span class=\"_ _12\"></span>sulla <span class=\"_ _12\"></span>base <span class=\"_ _0\"></span>dei<span class=\"_ _3e\"> </span>valori <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _2\"></span> dismessa <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>parte m<span class=\"_ _2\"></span>ant<span class=\"_ _0\"></span>enuta <span class=\"_ _2\"></span>dell<span class=\"ff5\">\u2019</span>unit\u00e0 gene<span class=\"_ _2\"></span>ratrice di <span class=\"_ _2\"></span>flussi<span class=\"_ _3e\"> </span>finanziari.<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>variazioni nelle <span class=\"_ _2\"></span>quote <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>una societ\u00e0 <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non c<span class=\"_ _2\"></span>omportano<span class=\"_ _3e\"> </span>la perdita di controllo sono contabilizzate a patrimonio ne<span class=\"_ _2\"></span>tto.<span class=\"_ _3e\"> </span>I <span class=\"_ _2\"></span>marchi <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>Gruppo son<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>considerati <span class=\"_ _2\"></span>beni <span class=\"_ _6\"></span>a vi<span class=\"_ _2\"></span>ta <span class=\"_ _2\"></span>utile <span class=\"_ _2\"></span>indefinita <span class=\"_ _6\"></span>e, perta<span class=\"_ _2\"></span>nto, <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>sono<span class=\"_ _3e\"> </span>oggetto <span class=\"_ _15\"></span>di <span class=\"_ _9\"></span>un <span class=\"_ _15\"> </span>sistematico <span class=\"_ _15\"></span>processo <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>ammortamento <span class=\"_ _15\"></span>ma <span class=\"_ _9\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _9\"></span>sottoposti <span class=\"_ _15\"></span>almeno<span class=\"_ _3e\"> </span>annualmente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>verif<span class=\"_ _0\"></span>ica <span class=\"_ _0\"></span>volta <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>identificare <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>riduzioni <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>determinate <span class=\"_ _12\"></span>con<span class=\"_ _3e\"> </span>le modalit\u00e0 indicate nella sezione \u201cperdite di valore (<span class=\"ff7\">impairment</span>)\u201d.<span class=\"_ _3e\"> </span>Altre attivit\u00e0 immateriali<span class=\"_ _3e\"> </span>Le <span class=\"_ _29\"> </span>attivit\u00e0 <span class=\"_ _29\"> </span>immateriali <span class=\"_ _16\"> </span>acquisite <span class=\"_ _29\"> </span>separatamente <span class=\"_ _16\"> </span>sono <span class=\"_ _19\"> </span>iscritte <span class=\"_ _16\"> </span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _16\"> </span>al <span class=\"_ _29\"> </span>costo <span class=\"_ _29\"> </span>di<span class=\"_ _3e\"> </span>acquisto <span class=\"_ _16\"> </span>comprensivo <span class=\"_ _13\"> </span>degli <span class=\"_ _13\"> </span>oneri <span class=\"_ _16\"> </span>accessori <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>diretta <span class=\"_ _16\"> </span>imputazione. <span class=\"_ _13\"> </span>Quelle <span class=\"_ _16\"> </span>acquisite<span class=\"_ _3e\"> </span>attraverso <span class=\"_ _15\"> </span>operazioni <span class=\"_ _a\"> </span>di <span class=\"_ _15\"></span>aggregazione <span class=\"_ _15\"> </span>aziendale <span class=\"_ _15\"> </span>sono <span class=\"_ _a\"> </span>iscritte <span class=\"_ _15\"></span>al <span class=\"_ _a\"> </span><span class=\"ff7\">fair <span class=\"_ _15\"> </span>value</span> <span class=\"_ _a\"> </span>alla <span class=\"_ _15\"></span>data <span class=\"_ _15\"> </span>di<span class=\"_ _3e\"> </span>acquisizione.<span class=\"_ _3e\"> </span>La vita utile delle attivit\u00e0 immateriali \u00e8 valutata come definita o indefinita.<span class=\"_ _3e\"> </span>Le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>immateriali  c<span class=\"_ _2\"></span>on <span class=\"_ _f\"> </span>vita <span class=\"_ _a\"> </span>utile <span class=\"_ _a\"> </span>definita <span class=\"_ _f\"> </span>sono <span class=\"_ _a\"> </span>sottoposte <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>verif<span class=\"_ _0\"></span>ica <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>rilevarne<span class=\"_ _3e\"> </span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>valore, <span class=\"_ _2\"></span>quando <span class=\"_ _6\"></span>fatti <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>cambiament<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>situazione <span class=\"_ _6\"></span>indicano <span class=\"_ _6\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>valore<span class=\"_ _3e\"> </span>di carico non pu\u00f2 essere realizzato.<span class=\"_ _3e\"> </span>Successivamente <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>prima <span class=\"_ _15\"></span>iscrizione, <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>immobilizzazioni <span class=\"_ _15\"></span>immateriali <span class=\"_ _9\"></span>aventi <span class=\"_ _15\"> </span>vita <span class=\"_ _15\"></span>utile<span class=\"_ _3e\"> </span>definita sono iscri<span class=\"_ _2\"></span>tte al netto <span class=\"_ _2\"></span>dei relativi ammo<span class=\"_ _2\"></span>rtamenti accumulati e <span class=\"_ _2\"></span>di eventuali <span class=\"_ _2\"></span>perdite<span class=\"_ _3e\"> </span>durevoli <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>valore, <span class=\"_ _10\"></span>determinate <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>le <span class=\"_ _10\"></span>st<span class=\"_ _0\"></span>esse <span class=\"_ _10\"></span>modalit\u00e0 <span class=\"_ _9\"></span>indicate <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>le <span class=\"_ _10\"></span>immo<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilizzazioni<span class=\"_ _3e\"> </span>materiali.<span class=\"_ _3e\"> </span>La vita <span class=\"_ _2\"></span>utile viene <span class=\"_ _2\"></span>riesaminata con <span class=\"_ _2\"></span>periodicit\u00e0 alm<span class=\"_ _2\"></span>eno annuale ed <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>cambiamenti,<span class=\"_ _3e\"> </span>se necessari, sono apportati con applicazione prospettica.<span class=\"_ _3e\"> </span>Le <span class=\"_ _10\"></span>immobilizzazioni <span class=\"_ _10\"></span>imm<span class=\"_ _2\"></span>ateriali <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>vita <span class=\"_ _12\"></span>utile <span class=\"_ _10\"></span>indefinita, <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>sono <span class=\"_ _12\"></span>costituite<span class=\"_ _3e\"> </span>da<span class=\"ls0\">gli <span class=\"_ _2b\"> </span>avviamenti <span class=\"_ _30\"> </span>e <span class=\"_ _30\"> </span>dai <span class=\"_ _30\"> </span>marchi <span class=\"_ _30\"> </span>delle <span class=\"_ _30\"> </span>societ\u00e0 <span class=\"_ _2b\"> </span>acqu<span class=\"_ _0\"></span>isite, <span class=\"_ _2b\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _2b\"> </span>sono <span class=\"_ _30\"> </span>soggette <span class=\"_ _30\"> </span>ad<span class=\"_ _3e\"> </span></span>ammortamento <span class=\"_ _a\"> </span>ma <span class=\"_ _a\"> </span>sottoposte <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>impairment <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>est <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>le <span class=\"_ _15\"> </span>modalit\u00e0 <span class=\"_ _a\"> </span>definite <span class=\"_ _a\"> </span>al <span class=\"_ _f\"> </span>relativo<span class=\"_ _3e\"> </span>successivo paragrafo.<span class=\"_ _3e\"> </span>Gli <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>o le <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>erdite <span class=\"_ _2\"></span>derivanti <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>alienazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>una at<span class=\"_ _2\"></span>tivit\u00e0 imma<span class=\"_ _2\"></span>teriale sono <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>eterminati<span class=\"_ _3e\"> </span>come <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore di <span class=\"_ _0\"></span>dismissione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>carico <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>e son<span class=\"_ _0\"></span>o rilevati <span class=\"_ _12\"></span>a<span class=\"_ _3e\"> </span>conto economico al momento dell<span class=\"ff5\">\u2019</span>alienazione.<span class=\"_ _3e\"> </span>I marchi<span class=\"_ _2\"></span> acquistati <span class=\"_ _2\"></span>nell<span class=\"ff5\">\u2019</span>ambito <span class=\"_ _2\"></span>di aggregazioni <span class=\"_ _2\"></span>aziendali <span class=\"_ _2\"></span>sono rileva<span class=\"_ _2\"></span>ti al <span class=\"_ _2\"></span><span class=\"ff7\">fair value<span class=\"ff4\"> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data<span class=\"_ _3e\"> </span></span></span>dell<span class=\"ff5\">\u2019</span>operazione.<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _9\"></span>immateriali <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>misurate <span class=\"_ _9\"></span>inizialmente <span class=\"_ _9\"></span>al <span class=\"_ _15\"></span>costo, <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>eterminato<span class=\"_ _2\"></span> <span class=\"_ _15\"></span>normalmente<span class=\"_ _3e\"> </span>come <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>prezzo <span class=\"_ _12\"></span>pagato <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>loro <span class=\"_ _10\"></span>acquisizione, <span class=\"_ _12\"></span>inclusivo <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>oneri <span class=\"_ _10\"></span>accessori <span class=\"_ _12\"></span>ed <span class=\"_ _10\"></span>eventuali<span class=\"_ _3e\"> </span>imposte <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _12\"></span>recuperabili, <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>netto <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>sconti <span class=\"_ _10\"></span>commerciali <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>abbuoni. <span class=\"_ _12\"></span>Dopo <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>rilev<span class=\"_ _0\"></span>azione<span class=\"_ _3e\"> </span>iniziale, <span class=\"_ _36\"> </span>le <span class=\"_ _33\"> </span>immobilizzazioni <span class=\"_ _36\"> </span>immateriali <span class=\"_ _36\"> </span>sono <span class=\"_ _33\"> </span>cont<span class=\"_ _0\"></span>abilizza<span class=\"_ _2\"></span>te <span class=\"_ _36\"> </span>al <span class=\"_ _36\"> </span>costo, <span class=\"_ _36\"> </span>al <span class=\"_ _33\"> </span>netto<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>ammortamento accumulato e delle <span class=\"_ _0\"></span>eventuali perdite di valore determinate <span class=\"_ _0\"></span>secondo<span class=\"_ _3e\"> </span>quanto previsto dallo IAS 36.<span class=\"_ _3e\"> </span>Le immobilizzazioni immateriali <span class=\"_ _0\"></span>sono soggette ad ammortamento<span class=\"_ _0\"></span>, tranne quando h<span class=\"_ _0\"></span>anno<span class=\"_ _3e\"> </span>vita  utile <span class=\"_ _f\"> </span>indefinita.  L<span class=\"ff5\">\u2019</span>ammortamento  si <span class=\"_ _f\"> </span>applica  sistematicamente <span class=\"_ _f\"> </span>lungo  la <span class=\"_ _f\"> </span>vita  utile<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"></span>immateriale <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>seconda <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>prospettive <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>impiego <span class=\"_ _15\"> </span>economico <span class=\"_ _15\"> </span>stimate. <span class=\"_ _15\"> </span>Il<span class=\"_ _3e\"> </span>valore <span class=\"_ _0\"></span>residuo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>presume <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>zero<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>eccetto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>esista<span class=\"_ _3e\"> </span>un <span class=\"_ _0\"></span>impegno <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>terzi <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isto dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine d<span class=\"_ _0\"></span>ella su<span class=\"_ _0\"></span>a vit<span class=\"_ _0\"></span>a u<span class=\"_ _0\"></span>tile, <span class=\"_ _0\"></span>oppure<span class=\"_ _3e\"> </span>esista <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>mer<span class=\"_ _0\"></span>cato <span class=\"_ _12\"></span>attivo <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _12\"></span>viene <span class=\"_ _12\"></span>scambiat<span class=\"_ _0\"></span>a. <span class=\"_ _12\"></span>Gli <span class=\"_ _12\"></span>Amministratori <span class=\"_ _12\"></span>rivedono <span class=\"_ _10\"></span>la<span class=\"_ _3e\"> </span>stima della vita utile dell<span class=\"ff5\">\u2019</span>immobilizzazione immateriale a ogni chiusura del<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esercizio.<span class=\"_ _3e\"> </span>Le <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>immateriali <span class=\"_ _10\"></span>generate <span class=\"_ _10\"></span>intername<span class=\"_ _2\"></span>nte <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>costituite <span class=\"_ _10\"></span>dai <span class=\"_ _10\"></span>costi <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>sviluppo <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>nuovi<span class=\"_ _3e\"> </span>prodotti <span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>nuovi <span class=\"_ _12\"></span>processi <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>produzione <span class=\"_ _10\"></span>s<span class=\"_ _2\"></span>ono <span class=\"_ _12\"></span>iscritte <span class=\"_ _0\"></span>nell<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _0\"></span>solo <span class=\"_ _12\"></span>se <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>utte <span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>seguenti<span class=\"_ _3e\"> </span>condizioni sono rispettate:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>at<span class=\"_ _0\"></span>tivit\u00e0 oggetto di sviluppo \u00e8 identificabile;<span class=\"_ _3e\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">\u00e8 <span class=\"_ _0\"></span>probabile che l<span class=\"ff5\">\u2019</span>attivit\u00e0 creata generer\u00e0 benefici economici futuri<span class=\"_ _2\"></span>;<span class=\"_ _3e\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">il <span class=\"_ _13\"> </span>progetto  di  sviluppo  sar\u00e0  probab<span class=\"_ _0\"></span>ilmente  portato  a  termine  e  i  re<span class=\"_ _0\"></span>lativi  costi<span class=\"_ _3e\"> </span></span></span>possono essere misurati attendibilmente.<span class=\"_ _3e\"> </span>Tali  attivit\u00e0 <span class=\"_ _f\"> </span>immateriali <span class=\"_ _f\"> </span>sono  ammortizzate <span class=\"_ _f\"> </span>linearmente <span class=\"_ _f\"> </span>lungo  le<span class=\"_ _2\"></span>  rispettive <span class=\"_ _f\"> </span>vite  utili.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"> </span>inizia <span class=\"_ _15\"> </span>nel <span class=\"_ _a\"> </span>momento <span class=\"_ _15\"> </span>in <span class=\"_ _a\"> </span>cui <span class=\"_ _15\"> </span>lo <span class=\"_ _a\"> </span>sviluppo <span class=\"_ _15\"></span>si <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _a\"> </span>completato <span class=\"_ _15\"> </span>e<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 \u00e8 disponibile per l<span class=\"ff5\">\u2019</span>uso.<span class=\"_ _3e\"> </span>Le aliquote <span class=\"_ _2\"></span>di ammor<span class=\"_ _2\"></span>tamento delle <span class=\"_ _2\"></span>immobilizzazioni imma<span class=\"_ _2\"></span>teriali a <span class=\"_ _2\"></span>vita util<span class=\"_ _2\"></span>e definita <span class=\"_ _2\"></span>sono<span class=\"_ _3e\"> </span>di seguito riportate su base annua:<span class=\"_ _3e\"> </span>Aliquota di ammortam<span class=\"_ _0\"></span>ento<span class=\"_ _3e\"> </span>Diritti di brevetto<span class=\"_ _3e\"> </span>20%<span class=\"_ _3e\"> </span>Licenze software<span class=\"_ _3e\"> </span>33%<span class=\"_ _3e\"> </span>Modelli<span class=\"_ _3e\"> </span>10%<span class=\"ls0\">-20%<span class=\"_ _3e\"> </span></span>Relazioni con la clientela<span class=\"_ _3e\"> </span>7-10%<span class=\"_ _3e\"> </span>Altre immobilizzazioni<span class=\"_ _3e\"> </span>10% - 20%<span class=\"_ _3e\"> </span>Attivit\u00e0 materiali<span class=\"_ _3e\"> </span>Gli <span class=\"_ _0\"></span>impianti, <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>macchinari, <span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>attrezzature <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>fabbricati <span class=\"_ _0\"></span>sono <span class=\"_ _12\"></span>iscritti <span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>costo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _0\"></span>o<span class=\"_ _3e\"> </span>di <span class=\"_ _0\"></span>produzione <span class=\"_ _0\"></span>al netto <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>ammortamenti accumulati <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>eventuali svalutazioni <span class=\"_ _0\"></span>per<span class=\"_ _3e\"> </span>perdite d<span class=\"_ _0\"></span>i valore. <span class=\"_ _0\"></span>I beni <span class=\"_ _0\"></span>composti d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>componenti, di <span class=\"_ _0\"></span>importo significativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>con vita <span class=\"_ _0\"></span>utile<span class=\"_ _3e\"> </span>differente, sono considerati separatamente nella determinazione dell<span class=\"ff5\">\u2019</span>ammortamento.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento viene determina<span class=\"_ _2\"></span>to a quote costanti <span class=\"_ _2\"></span>sul costo dei <span class=\"_ _2\"></span>beni<span class=\"_ _0\"></span>, in <span class=\"_ _2\"></span>funzione della<span class=\"_ _3e\"> </span>loro stimata vita utile rappresentata dalle seguenti aliq<span class=\"_ _2\"></span>uote percentuali<span class=\"_ _0\"></span> su base annua:<span class=\"_ _3e\"> </span>Aliquota di ammortam<span class=\"_ _0\"></span>ento<span class=\"_ _3e\"> </span>Impianti e macchinario<span class=\"_ _3e\"> </span>11,5%<span class=\"_ _3e\"> </span>Attrezzature e autovettu<span class=\"_ _0\"></span>re<span class=\"_ _3e\"> </span>25%<span class=\"_ _3e\"> </span>Automezzi e mezzi di tras<span class=\"_ _0\"></span>porto interno<span class=\"_ _3e\"> </span>20%<span class=\"_ _3e\"> </span>Mobili<span class=\"_ _3e\"> </span>12%<span class=\"_ _3e\"> </span>Attrezzature e macchinar<span class=\"_ _0\"></span>i d<span class=\"ff5\">\u2019</span>ufficio<span class=\"_ _3e\"> </span>20%<span class=\"_ _3e\"> </span>Le  aliquote  di<span class=\"_ _2\"></span>  ammortamento  sono <span class=\"_ _f\"> </span>riviste  su <span class=\"_ _f\"> </span>base  annuale; <span class=\"_ _f\"> </span>eventuali  cambiamenti,<span class=\"_ _3e\"> </span>laddove necessari, sono apportati con applicazione prospettica.<span class=\"_ _3e\"> </span>Il <span class=\"_ _9\"></span>valore <span class=\"_ _15\"> </span>residuo <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>la <span class=\"_ _9\"></span>vita <span class=\"_ _9\"></span>u<span class=\"_ _0\"></span>tile <span class=\"_ _9\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _9\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _15\"></span>rivisti <span class=\"_ _9\"></span>almeno <span class=\"_ _15\"> </span>a <span class=\"_ _9\"></span>ogni <span class=\"_ _15\"> </span>chiusura <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>esercizio e qualora, <span class=\"_ _2\"></span>indipendentemente dall<span class=\"ff5\">\u2019</span>ammortamento gi\u00e0 contabilizzato <span class=\"_ _2\"></span>risulti una<span class=\"_ _3e\"> </span>perdita <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>valore <span class=\"_ _15\"></span>determinata <span class=\"_ _a\"> </span>in <span class=\"_ _15\"></span>base <span class=\"_ _15\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _15\"> </span>dello <span class=\"_ _15\"> </span>IAS <span class=\"_ _a\"> </span>36, <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>immobilizzazione<span class=\"_ _3e\"> </span>viene <span class=\"_ _2e\"> </span>corrispondentemente <span class=\"_ _2e\"> </span>svalutata; <span class=\"_ _14\"> </span>se <span class=\"_ _2e\"> </span>in <span class=\"_ _2e\"> </span>esercizi <span class=\"_ _2e\"> </span>successivi <span class=\"_ _2e\"> </span>ve<span class=\"_ _2\"></span>ngon<span class=\"_ _0\"></span>o <span class=\"_ _2e\"> </span>meno <span class=\"_ _2e\"> </span>i<span class=\"_ _3e\"> </span>presupposti <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>svalutazione, <span class=\"_ _2\"></span>viene <span class=\"_ _6\"></span>ripristinato <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>suo <span class=\"_ _2\"></span>valore <span class=\"_ _6\"></span>originario, <span class=\"_ _6\"></span>rettificato <span class=\"_ _2\"></span>dei <span class=\"_ _6\"></span>soli<span class=\"_ _3e\"> </span>ammortamenti.<span class=\"_ _3e\"> </span>Al  momento <span class=\"_ _f\"> </span>della  ve<span class=\"_ _2\"></span>ndita  o <span class=\"_ _f\"> </span>quando  non <span class=\"_ _f\"> </span>sussistono  bene<span class=\"_ _2\"></span>fici  economici <span class=\"_ _f\"> </span>futuri  attesi<span class=\"_ _3e\"> </span>dall<span class=\"ff5\">\u2019</span>uso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>bene, <span class=\"_ _13\"> </span>esso  vien<span class=\"_ _0\"></span>e  eliminato <span class=\"_ _13\"> </span>dal <span class=\"_ _13\"> </span>bilancio <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale  perdit<span class=\"_ _0\"></span>a  o <span class=\"_ _13\"> </span>utile<span class=\"_ _3e\"> </span>(calcolata <span class=\"_ _15\"></span>come <span class=\"_ _15\"></span>differenza <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cessione <span class=\"_ _15\"></span>e <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>carico <span class=\"_ _9\"></span>resid<span class=\"_ _0\"></span>uo) <span class=\"_ _15\"></span>viene<span class=\"_ _3e\"> </span>rilevata a conto economico nell<span class=\"ff5\">\u2019</span>anno della suddetta eliminazione.<span class=\"_ _3e\"> </span>Le <span class=\"_ _a\"> </span>spese <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>manutenzione <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>riparazione, <span class=\"_ _15\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>non <span class=\"_ _a\"> </span>siano <span class=\"_ _a\"> </span>suscettibili <span class=\"_ _15\"></span>di <span class=\"_ _a\"> </span>incrementare <span class=\"_ _a\"> </span>il<span class=\"_ _3e\"> </span>valore <span class=\"_ _a\"> </span>e/o <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>rolungare <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>vita <span class=\"_ _f\"> </span>residua <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>beni, <span class=\"_ _a\"> </span>sono <span class=\"_ _f\"> </span>spesate <span class=\"_ _a\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>periodo <span class=\"_ _f\"> </span>in <span class=\"_ _a\"> </span>cui <span class=\"_ _f\"> </span>sono<span class=\"_ _3e\"> </span>sostenute; in caso contrario vengono capitalizzate.<span class=\"_ _3e\"> </span>Diritti d\u2019uso beni in leasing<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _12\"></span>valuta <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>atto <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>sottoscrizione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span>contratto <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>\u00e8, <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>contiene, <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>leasing;<span class=\"_ _3e\"> </span>in <span class=\"_ _16\"> </span>altri <span class=\"_ _16\"> </span>termini, <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>contratto <span class=\"_ _16\"> </span>conferisce <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>diritto <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>controllare <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019</span>uso <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>un <span class=\"_ _16\"> </span>b<span class=\"_ _0\"></span>ene<span class=\"_ _3e\"> </span>identificato per un periodo di tempo in cambio di un corrispettivo.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _10\"></span>adotta <span class=\"_ _9\"></span>un <span class=\"_ _10\"></span>unico <span class=\"_ _10\"></span>mo<span class=\"_ _0\"></span>dello <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>ricon<span class=\"_ _0\"></span>oscimento <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>misurazione <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>tutti <span class=\"_ _9\"></span>i <span class=\"_ _10\"></span>leasing,<span class=\"_ _3e\"> </span>eccetto per i leasing di breve termine e i leasi<span class=\"_ _2\"></span>ng d<span class=\"_ _0\"></span>i beni di modico valore.<span class=\"_ _3e\"> </span>Il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>riconosce <span class=\"_ _9\"></span>le <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _9\"></span>relative <span class=\"_ _9\"></span>ai <span class=\"_ _9\"></span>pagamenti <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>leasing <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>diritto<span class=\"_ _3e\"> </span>d<span class=\"ff5\">\u2019</span>uso <span class=\"_ _0\"></span>che rappresenta il diritto <span class=\"_ _0\"></span>a utilizzare <span class=\"_ _0\"></span>il bene sottostante il <span class=\"_ _0\"></span>contratto. In p<span class=\"_ _0\"></span>articolare,<span class=\"_ _3e\"> </span>contabilizza:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">un <span class=\"_ _16\"> </span>diritto <span class=\"_ _16\"> </span>d<span class=\"ff5\">\u2019</span>uso: <span class=\"_ _16\"> </span>alla <span class=\"_ _16\"> </span>data <span class=\"_ _29\"> </span>di <span class=\"_ _16\"> </span>inizio <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _16\"> </span>leasing, <span class=\"_ _16\"> </span>ovvero <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>cui <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _3e\"> </span></span></span>sottostante <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>disponibile <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>u<span class=\"_ _0\"></span>so. <span class=\"_ _9\"></span>Le <span class=\"_ _9\"></span>attivit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>per <span class=\"_ _15\"></span>il <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>misurate <span class=\"_ _9\"></span>al<span class=\"_ _3e\"> </span>costo, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>degli <span class=\"_ _12\"></span>ammortamenti <span class=\"_ _0\"></span>accumulati e <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore, <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>rettificati<span class=\"_ _3e\"> </span>per qualsi<span class=\"_ _2\"></span>asi rimisurazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 di <span class=\"_ _2\"></span>leasing. <span class=\"_ _2\"></span>Il cos<span class=\"_ _2\"></span>to delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per il <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>iritto<span class=\"_ _3e\"> </span>d<span class=\"ff5\">\u2019</span>uso comprende l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ammontare delle passivit\u00e0 di leasing rilevate, i costi diretti iniziali<span class=\"_ _3e\"> </span>sostenuti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>pagamenti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>effettuati <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>decorrenza <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>prima <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inizio,<span class=\"_ _3e\"> </span>al <span class=\"_ _f\"> </span>netto <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>t<span class=\"_ _0\"></span>utti <span class=\"_ _a\"> </span>gl<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span>eventuali <span class=\"_ _f\"> </span>incentivi<span class=\"_ _2\"></span>  ricevuti. <span class=\"_ _a\"> </span>Le  attivit\u00e0 <span class=\"_ _a\"> </span>per <span class=\"_ _f\"> </span>diritto <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso  so<span class=\"_ _2\"></span>no<span class=\"_ _3e\"> </span>ammortizzate <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _a\"> </span>costanti <span class=\"_ _a\"> </span>dalla <span class=\"_ _f\"> </span>data <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>decorrenza <span class=\"_ _f\"> </span>alla <span class=\"_ _a\"> </span>fine <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>vita <span class=\"_ _f\"> </span>utile<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _a\"> </span>consistente <span class=\"_ _15\"> </span>nel <span class=\"_ _a\"> </span>diritto <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>utilizzo. <span class=\"_ _a\"> </span>Se <span class=\"_ _15\"> </span>il <span class=\"_ _a\"> </span>leasing <span class=\"_ _a\"> </span>trasferisce <span class=\"_ _a\"> </span>la <span class=\"_ _15\"></span>propriet\u00e0<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>sottostante <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>locatario <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>termine <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>durata <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>leasing<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>costo<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 consistente nel diritto <span class=\"_ _0\"></span>di utilizzo riflette il fatto <span class=\"_ _0\"></span>che il locatario eserciter\u00e0<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>acquisto, <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>locatario <span class=\"_ _0\"></span>deve <span class=\"_ _12\"></span>ammortizzare <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>consistente <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iritt<span class=\"ls26\">o<span class=\"_ _3e\"> </span></span>d<span class=\"ff5\">\u2019</span>uso dalla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di decorr<span class=\"_ _2\"></span>enza fino <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>fine della <span class=\"_ _2\"></span>vita <span class=\"_ _2\"></span>utile d<span class=\"_ _2\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 so<span class=\"_ _2\"></span>ttostante. Le<span class=\"_ _3e\"> </span>attivit\u00e0 per il diritto d<span class=\"ff5\">\u2019</span>uso sono soggette a impairment;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">una  passivit<span class=\"_ _0\"></span>\u00e0  finanziaria  alla  d<span class=\"_ _0\"></span>ata  di  decorrenza <span class=\"_ _13\"> </span>del  leasing. <span class=\"_ _13\"> </span>Il  Gruppo  rileva <span class=\"_ _13\"> </span>le<span class=\"_ _3e\"> </span></span></span>passivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>leasing <span class=\"_ _0\"></span>misurandole <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ovuti per <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>leasing<span class=\"_ _3e\"> </span>non <span class=\"_ _13\"> </span>ancora <span class=\"_ _13\"> </span>versati  a <span class=\"_ _13\"> </span>tale <span class=\"_ _13\"> </span>data. <span class=\"_ _13\"> </span>I <span class=\"_ _13\"> </span>pagamenti <span class=\"_ _13\"> </span>dovuti <span class=\"_ _13\"> </span>includono <span class=\"_ _13\"> </span>i  p<span class=\"_ _0\"></span>agamenti  fissi<span class=\"_ _3e\"> </span>In base a quando <span class=\"_ _0\"></span>richiesto dal principio, il Gruppo ha adottato alcuni elementi di giudizio<span class=\"_ _3e\"> </span>professionale e l<span class=\"ff5\">\u2019</span>utilizzo di assunzioni e<span class=\"_ _2\"></span> di stime in relazione ai termini co<span class=\"_ _2\"></span>ntrattuali (<span class=\"_ _12\"></span><span class=\"ff7\">lease<span class=\"_ _3e\"> </span></span>term<span class=\"ff4\">) e alla definizione del tasso <span class=\"_ _2\"></span>di finanziamento marginale. I principali sono riassunti<span class=\"_ _2\"></span> di<span class=\"_ _3e\"> </span></span>seguito:<span class=\"_ _3e\"> </span>(compresi i pagamenti fis<span class=\"_ _2\"></span>si nella sostanza) al netto <span class=\"_ _2\"></span>di eventuali incentivi al l<span class=\"_ _2\"></span>easing da<span class=\"_ _3e\"> </span>ricevere, i p<span class=\"_ _0\"></span>agamenti variabili d<span class=\"_ _0\"></span>i leasing che dipendono <span class=\"_ _0\"></span>da un indice <span class=\"_ _0\"></span>o da un <span class=\"_ _0\"></span>tasso, e<span class=\"_ _3e\"> </span>gli <span class=\"_ _a\"> </span>importi <span class=\"_ _a\"> </span>che <span class=\"_ _f\"> </span>si <span class=\"_ _a\"> </span>prevede <span class=\"_ _a\"> </span>dovranno <span class=\"_ _a\"> </span>essere <span class=\"_ _a\"> </span>pagati <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>titolo <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>garanzia <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>valo<span class=\"_ _0\"></span>re<span class=\"_ _3e\"> </span>residuo. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>includono <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzio<span class=\"_ _0\"></span>ne<span class=\"_ _3e\"> </span>di <span class=\"_ _2\"></span>acquisto, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>si \u00e8<span class=\"_ _2\"></span> ragio<span class=\"_ _2\"></span>nevolmente ce<span class=\"_ _2\"></span>rti <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>opzione sar\u00e0 <span class=\"_ _6\"></span>esercitata <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Gruppo,<span class=\"_ _3e\"> </span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pagamenti <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>pen<span class=\"_ _0\"></span>alit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>risoluzione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>leasing, <span class=\"_ _6\"></span>se la <span class=\"_ _6\"></span>durata <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>leasing ti<span class=\"_ _2\"></span>ene c<span class=\"_ _2\"></span>onto<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>esercizio <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>parte <span class=\"_ _15\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>risoluzione <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"> </span>leasing <span class=\"_ _15\"> </span>st<span class=\"_ _0\"></span>esso. <span class=\"_ _15\"> </span>I<span class=\"_ _3e\"> </span>pagamenti di <span class=\"_ _2\"></span>leasing variabili c<span class=\"_ _2\"></span>he non dipendono <span class=\"_ _2\"></span>da un indice<span class=\"_ _2\"></span> o da <span class=\"_ _2\"></span>un tasso veng<span class=\"_ _2\"></span>ono<span class=\"_ _3e\"> </span>rilevati <span class=\"_ _f\"> </span>come  c<span class=\"_ _2\"></span>osti <span class=\"_ _f\"> </span>nel <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>verifica <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>evento  o<span class=\"_ _2\"></span>  la <span class=\"_ _f\"> </span>condizione <span class=\"_ _a\"> </span>che  ha<span class=\"_ _3e\"> </span>generato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>pagamento. <span class=\"_ _2\"></span>Nel calcolo <span class=\"_ _6\"></span>del valore <span class=\"_ _6\"></span>attuale <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>pagamenti dovuti, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _3e\"> </span>usa il <span class=\"_ _2\"></span>tasso di <span class=\"_ _2\"></span>finanziamento marginale <span class=\"_ _2\"></span>alla data <span class=\"_ _2\"></span>di inizio. <span class=\"_ _2\"></span>Dopo la <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>decorrenza,<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>importo <span class=\"_ _9\"></span>della <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>leasing <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>incrementa <span class=\"_ _15\"></span>per <span class=\"_ _9\"></span>tenere <span class=\"_ _9\"></span>conto <span class=\"_ _9\"></span>degl<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>interessi<span class=\"_ _3e\"> </span>sulla <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>diminuisce <span class=\"_ _2\"></span>per c<span class=\"_ _2\"></span>onsiderare i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>pagamenti e<span class=\"_ _2\"></span>ffettuati. Inol<span class=\"_ _2\"></span>tre,<span class=\"_ _3e\"> </span>il <span class=\"_ _13\"> </span>valor<span class=\"_ _0\"></span>e <span class=\"_ _13\"> </span>contabile <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _13\"> </span>per <span class=\"_ _16\"> </span>leasing <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _16\"> </span>rideterminato <span class=\"_ _13\"> </span>nel <span class=\"_ _13\"> </span>caso <span class=\"_ _16\"> </span>di <span class=\"_ _13\"> </span>eventuali<span class=\"_ _3e\"> </span>modifiche <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>leasing <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>revisione <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>termini <span class=\"_ _12\"></span>contrattuali <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>modifica <span class=\"_ _10\"></span>dei<span class=\"_ _3e\"> </span>pagamenti; <span class=\"_ _18\"> </span>\u00e8 <span class=\"_ _11\"> </span>rideterminato, <span class=\"_ _11\"> </span>altres\u00ec, <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>p<span class=\"_ _0\"></span>resenza <span class=\"_ _18\"> </span>di <span class=\"_ _11\"> </span>modifiche <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>mer<span class=\"_ _0\"></span>ito <span class=\"_ _18\"> </span>alla<span class=\"_ _3e\"> </span>valutazione  dell<span class=\"ff5\">\u2019</span>opzione  di  acquisto  dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0  sottostante  o  per  variazioni  dei<span class=\"_ _3e\"> </span>pagamenti <span class=\"_ _15\"> </span>futuri <span class=\"_ _a\"> </span>che <span class=\"_ _9\"></span>deriva <span class=\"_ _a\"> </span>da <span class=\"_ _15\"></span>una <span class=\"_ _15\"> </span>modifica <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>indice <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"> </span>utilizzato <span class=\"_ _15\"> </span>per<span class=\"_ _3e\"> </span>determinare tali pagamenti;<span class=\"_ _3e\"> </span>classifica <span class=\"_ _12\"></span>separat<span class=\"_ _0\"></span>amente <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>ratti <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>quali <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>unitario <span class=\"_ _12\"></span>dei <span class=\"_ _10\"></span>beni <span class=\"_ _12\"></span>sottostanti<span class=\"_ _3e\"> </span>non \u00e8<span class=\"_ _2\"></span> superiore, <span class=\"_ _2\"></span>indicativamente, a<span class=\"_ _2\"></span> 5 <span class=\"_ _2\"></span>mila dolla<span class=\"_ _2\"></span>ri quando <span class=\"_ _2\"></span>nuovi (cd.<span class=\"_ _2\"></span> low-value asset),<span class=\"_ _3e\"> </span>quali <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>esempio <span class=\"_ _10\"></span>comput<span class=\"_ _2\"></span>ers, <span class=\"_ _10\"></span>telefoni <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>tablet, <span class=\"_ _10\"></span>stampanti <span class=\"_ _12\"></span>da <span class=\"_ _10\"></span>ufficio <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>multifunzione.<span class=\"_ _3e\"> </span>Per <span class=\"_ _0\"></span>tali <span class=\"_ _12\"></span>contratti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>canoni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritti <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>quote <span class=\"_ _0\"></span>costanti<span class=\"_ _3e\"> </span>ripartite sulla durata del contratto.<span class=\"_ _3e\"> </span> <span class=\"_ _37\"> </span><span class=\"ff5\"></span><span class=\"ff5\">Diritti d\u2019uso su </span>impianti e macchinari <span class=\"_ _39\"> </span>da 5 <span class=\"ls11\">a </span>7 anni<span class=\"_ _3e\"> </span> <span class=\"_ _37\"> </span><span class=\"ff5\"></span><span class=\"ff5\">Diritti d\u2019uso su</span> altri beni <span class=\"_ _3a\"> </span>da 2 a 5 anni<span class=\"_ _3e\"> </span>Perdite di valore (\u201cImpairment\u201d)<span class=\"_ _3e\"> </span>A <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bilan<span class=\"_ _0\"></span>cio <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>rivede <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>proprie <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>materiali<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">le <span class=\"_ _2\"></span>clausole <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rinnovo, <span class=\"_ _6\"></span>opzion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di es<span class=\"_ _2\"></span>tensione <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>chiusura <span class=\"_ _2\"></span>antici<span class=\"_ _2\"></span>pat<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>dei co<span class=\"_ _2\"></span>ntratti <span class=\"_ _2\"></span>sono<span class=\"_ _3e\"> </span></span></span>considerate <span class=\"_ _15\"> </span>ai <span class=\"_ _a\"> </span>fini <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>determinazione <span class=\"_ _15\"> </span>della <span class=\"_ _a\"> </span>durata <span class=\"_ _15\"></span>del <span class=\"_ _a\"> </span>contrat<span class=\"_ _2\"></span>to <span class=\"_ _a\"> </span>quando <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>lor<span class=\"_ _0\"></span>o<span class=\"_ _3e\"> </span>esercizio <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>ritenuto <span class=\"_ _9\"></span>ragionevolmente <span class=\"_ _15\"></span>certo, <span class=\"_ _9\"></span>ossia <span class=\"_ _9\"></span>quando <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>diritto <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>esercitarle senza necessit\u00e0 di ottenere il consens<span class=\"_ _2\"></span>o d<span class=\"_ _0\"></span>ella controparte;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">tasso <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>finanziamento <span class=\"_ _a\"> </span>marginale  (c<span class=\"_ _2\"></span>d.  <span class=\"ff7\">incremen<span class=\"_ _2\"></span>tal  b<span class=\"_ _2\"></span>orrowing <span class=\"_ _a\"> </span>rate<span class=\"_ _0\"></span><span class=\"ff4\">): <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _f\"> </span>ha<span class=\"_ _3e\"> </span></span></span></span></span>deciso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>utilizzare <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>inanziamento <span class=\"_ _a\"> </span>marginale <span class=\"_ _a\"> </span>come <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>sconto <span class=\"_ _a\"> </span>per<span class=\"_ _3e\"> </span>attualizzare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>agamenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>contratti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>leasing. <span class=\"_ _12\"></span>Tale <span class=\"_ _0\"></span>tasso <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _0\"></span>costituito <span class=\"_ _0\"></span>dal <span class=\"_ _12\"></span>tasso <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>interesse <span class=\"_ _15\"></span>implicito <span class=\"_ _9\"></span>del <span class=\"_ _15\"> </span>contratto, <span class=\"_ _15\"></span>se <span class=\"_ _15\"></span>facilmente <span class=\"_ _9\"></span>det<span class=\"_ _0\"></span>erminabile, <span class=\"_ _9\"></span>o, <span class=\"_ _15\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>alt<span class=\"_ _0\"></span>ernativa, <span class=\"_ _9\"></span>al<span class=\"_ _3e\"> </span>tasso di finanziamento medio marginale di indebitamento d<span class=\"ls7\">el</span> Gruppo;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff5\">l\u2019<span class=\"ff4\">attivit\u00e0 consistente nel <span class=\"_ _2\"></span>diritto di utilizzo dei beni in leasi<span class=\"_ _2\"></span>ng, conformemente all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS<span class=\"_ _3e\"> </span></span></span></span>16, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>valutata <span class=\"_ _7\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _6\"></span>comprensivo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _2\"></span>attuale <span class=\"_ _7\"></span>dei <span class=\"_ _2\"></span>pagamenti <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>uturi <span class=\"_ _7\"></span>at<span class=\"_ _0\"></span>tualizzati<span class=\"_ _3e\"> </span>al <span class=\"_ _f\"> </span>tasso <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>finanziamento <span class=\"_ _f\"> </span>marginale <span class=\"_ _f\"> </span>come <span class=\"_ _f\"> </span>sopra <span class=\"_ _a\"> </span>definito, <span class=\"_ _f\"> </span>dei <span class=\"_ _f\"> </span>costi <span class=\"_ _a\"> </span>diretti  i<span class=\"_ _2\"></span>niziali<span class=\"_ _3e\"> </span>sostenuti <span class=\"_ _10\"></span>dal <span class=\"_ _9\"></span>locatario, <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _10\"></span>canoni <span class=\"_ _10\"></span>leasing <span class=\"_ _10\"></span>pagati <span class=\"_ _10\"></span>an<span class=\"_ _0\"></span>ticipatamente <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>sti<span class=\"_ _12\"></span>ma <span class=\"_ _10\"></span>dei<span class=\"_ _3e\"> </span>costi <span class=\"_ _29\"> </span>per <span class=\"_ _29\"> </span>lo <span class=\"_ _16\"> </span>smantellamento, <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>rimozione <span class=\"_ _16\"> </span>e <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>ripristino. <span class=\"_ _29\"> </span>Il <span class=\"_ _16\"> </span>valore <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>bene <span class=\"_ _29\"> </span>\u00e8<span class=\"_ _3e\"> </span>sistematicamente ammortizzato.<span class=\"_ _3e\"> </span>Se <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>leasing <span class=\"_ _10\"></span>trasferisce <span class=\"_ _12\"></span>la <span class=\"_ _10\"></span>propriet\u00e0 <span class=\"_ _12\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _12\"></span>sottostante <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>ocatario <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>ter<span class=\"_ _0\"></span>mine <span class=\"_ _12\"></span>della<span class=\"_ _3e\"> </span>durata del leasing <span class=\"_ _2\"></span>o se il <span class=\"_ _2\"></span>costo dell<span class=\"ff5\">\u2019</span>attivit\u00e0 consistente nel diritto <span class=\"_ _2\"></span>di utilizzo riflette <span class=\"_ _2\"></span>il fatto<span class=\"_ _3e\"> </span>che <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>locatario <span class=\"_ _10\"></span>eserciter\u00e0 <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>acqu<span class=\"_ _0\"></span>isto, <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>locat<span class=\"_ _0\"></span>ario <span class=\"_ _12\"></span>deve <span class=\"_ _10\"></span>ammortizzare <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _3e\"> </span>consistente <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _13\"> </span>diritto <span class=\"_ _13\"> </span>d\u2019uso <span class=\"_ _16\"> </span>dalla <span class=\"_ _13\"> </span>data <span class=\"_ _16\"> </span>di <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>ecorrenza <span class=\"_ _13\"> </span>fino <span class=\"_ _13\"> </span>alla <span class=\"_ _16\"> </span>fine <span class=\"_ _13\"> </span>della <span class=\"_ _16\"> </span>vita <span class=\"_ _16\"> </span>utile<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 sottostante.<span class=\"_ _3e\"> </span>Le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>per <span class=\"_ _a\"> </span>diritto <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _15\"> </span>sono <span class=\"_ _a\"> </span>quindi <span class=\"_ _a\"> </span>ammortizzate <span class=\"_ _15\"> </span>in <span class=\"_ _a\"> </span>quote <span class=\"_ _a\"> </span>costanti <span class=\"_ _15\"> </span>dalla <span class=\"_ _a\"> </span>data <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>decorrenza <span class=\"_ _15\"> </span>alla <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>ine <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _15\"></span>vita <span class=\"_ _15\"> </span>utile <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"></span>consistente <span class=\"_ _15\"> </span>nel <span class=\"_ _15\"> </span>diritto <span class=\"_ _a\"> </span>di <span class=\"_ _15\"></span>utilizzo <span class=\"_ _15\"></span>o, <span class=\"_ _15\"> </span>se<span class=\"_ _3e\"> </span>anteriore, al termine della durata del leasing, com<span class=\"_ _2\"></span>e segue: <span class=\"_ _37\"> </span><span class=\"ff5\">Diritti d\u2019uso su </span>terreni e fabbricati <span class=\"_ _38\"> </span>da 2 <span class=\"ls11\">a <span class=\"ls14\">25</span></span> <span class=\"_ _0\"></span>anni<span class=\"_ _3e\"> </span>Le  societ\u00e0  collegate  sono  quelle  sulle  quali  si <span class=\"_ _13\"> </span>esercita  un<span class=\"ff5\">\u2019</span>influenza  notevole,  che  si<span class=\"_ _3e\"> </span>presume <span class=\"_ _0\"></span>sussistere <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>partecipazione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>compresa <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>50% d<span class=\"_ _0\"></span>ei d<span class=\"_ _0\"></span>iritti d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>voto. <span class=\"_ _18\"> </span>Le <span class=\"_ _18\"> </span>partecipazioni <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>societ\u00e0 <span class=\"_ _18\"> </span>collegate <span class=\"_ _18\"> </span>sono <span class=\"_ _18\"> </span>inizialmente <span class=\"_ _18\"> </span>iscritte <span class=\"_ _17\"> </span>al <span class=\"_ _11\"> </span>costo <span class=\"_ _18\"> </span>e<span class=\"_ _3e\"> </span>successivamente <span class=\"_ _10\"></span>valutate <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>metodo <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>Patrimonio <span class=\"_ _10\"></span>ne<span class=\"_ _0\"></span>tto. <span class=\"_ _10\"></span>Il <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>contabile <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>ali<span class=\"_ _3e\"> </span>e <span class=\"_ _12\"></span>immateriali <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>determinare <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>vi <span class=\"_ _10\"></span>siano <span class=\"_ _12\"></span>indicazioni <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>queste <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>abbiano <span class=\"_ _10\"></span>sub\u00ecto<span class=\"_ _3e\"> </span>riduzioni <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>valore. <span class=\"_ _13\"> </span>Qualora <span class=\"_ _13\"> </span>queste <span class=\"_ _16\"> </span>indicazioni  esistan<span class=\"_ _0\"></span>o, <span class=\"_ _13\"> </span>viene <span class=\"_ _13\"> </span>stimato <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ammontare<span class=\"_ _3e\"> </span>recuperabile di tali <span class=\"_ _0\"></span>attivit\u00e0 per determinare l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale importo della <span class=\"_ _0\"></span>svalutazione. Dove<span class=\"_ _3e\"> </span>non <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _9\"></span>possibile <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>imare<span class=\"_ _2\"></span> <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>valore <span class=\"_ _15\"></span>recuperabile <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>individualmente, <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>Gruppo<span class=\"_ _3e\"> </span>effettua <span class=\"_ _9\"></span>la <span class=\"_ _15\"></span>stima <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>recuperabile <span class=\"_ _9\"></span>del<span class=\"_ _0\"></span><span class=\"ff5\">l\u2019</span>unit\u00e0 <span class=\"_ _9\"></span>generatrice <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _9\"></span>finanziari <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cui<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 appartiene.<span class=\"_ _3e\"> </span>Le <span class=\"_ _f\"> </span>attivit\u00e0  i<span class=\"_ _2\"></span>mmateriali  a <span class=\"_ _a\"> </span>vita  utile <span class=\"_ _a\"> </span>indef<span class=\"_ _0\"></span>inita, <span class=\"_ _f\"> </span>tra  c<span class=\"_ _2\"></span>ui  l<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>il <span class=\"_ _a\"> </span>marchio<span class=\"_ _0\"></span>, <span class=\"_ _f\"> </span>sono<span class=\"_ _3e\"> </span>verificate <span class=\"_ _36\"> </span>annualmente <span class=\"_ _36\"> </span>al <span class=\"_ _2c\"> </span>fine <span class=\"_ _36\"> </span>di <span class=\"_ _36\"> </span>d<span class=\"_ _0\"></span>etermin<span class=\"_ _2\"></span>are <span class=\"_ _2c\"> </span>se <span class=\"_ _36\"> </span>vi <span class=\"_ _36\"> </span>sono <span class=\"_ _2c\"> </span>perdite <span class=\"_ _36\"> </span>di <span class=\"_ _36\"> </span>valore<span class=\"_ _3e\"> </span>indipendentemente dalla presenza di indicazioni di perdite di valo<span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammontare <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>maggio<span class=\"_ _0\"></span>re f<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>value,</span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>costi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>vendita, <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>il<span class=\"_ _3e\"> </span>valore <span class=\"_ _10\"></span>d<span class=\"ff5\">\u2019</span>uso. <span class=\"_ _10\"></span>Nella <span class=\"_ _10\"></span>determinazione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>d<span class=\"ff5\">\u2019</span>uso, <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>flussi <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>cassa <span class=\"_ _10\"></span>futuri <span class=\"_ _10\"></span>stimati <span class=\"_ _10\"></span>sono<span class=\"_ _3e\"> </span>scontati <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>loro <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>at<span class=\"_ _2\"></span>tuale <span class=\"_ _10\"></span>utilizzando <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>tasso <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>delle <span class=\"_ _12\"></span>impost<span class=\"_ _0\"></span>e <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>rifle<span class=\"_ _2\"></span>tte <span class=\"_ _10\"></span>le<span class=\"_ _3e\"> </span>valutazioni correnti di mercato del valore del<span class=\"_ _2\"></span> denaro e dei rischi specifici dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0.<span class=\"_ _3e\"> </span>Se <span class=\"_ _15\"></span>l<span class=\"ff5\">\u2019</span>ammontare <span class=\"_ _9\"></span>recuperabile <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>(o <span class=\"_ _9\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>una <span class=\"_ _15\"></span>unit\u00e0 <span class=\"_ _9\"></span>generatrice <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>flussi <span class=\"_ _14\"> </span>finanziari) <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _2e\"> </span>s<span class=\"_ _2\"></span>timato <span class=\"_ _14\"> </span>essere <span class=\"_ _14\"> </span>inferiore <span class=\"_ _14\"> </span>rispetto <span class=\"_ _11\"> </span>al <span class=\"_ _2e\"> </span>r<span class=\"_ _2\"></span>elativo <span class=\"_ _14\"> </span>valore <span class=\"_ _14\"> </span>contabile,<span class=\"_ _3e\"> </span>quest<span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>ridotto <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>minor <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>recuperabile. <span class=\"_ _12\"></span>Una <span class=\"_ _12\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>rilevata <span class=\"_ _10\"></span>nel<span class=\"_ _3e\"> </span>conto economico nello stesso periodo in cui essa viene identificata.<span class=\"_ _3e\"> </span>Quando <span class=\"_ _15\"></span>una <span class=\"_ _15\"></span>svalutazione <span class=\"_ _9\"></span>non <span class=\"_ _15\"></span>ha <span class=\"_ _15\"></span>pi\u00f9 <span class=\"_ _15\"> </span>ragione <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>essere <span class=\"_ _15\"> </span>mantenuta, <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>valore <span class=\"_ _9\"></span>contabile<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _f\"> </span>(o <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _f\"> </span>unit\u00e0 <span class=\"_ _a\"> </span>generatrice  di <span class=\"_ _a\"> </span>flussi  fi<span class=\"_ _2\"></span>nanziari), <span class=\"_ _f\"> </span>a  eccez<span class=\"_ _2\"></span>ione<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>avviamento, <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _a\"> </span>incrementato <span class=\"_ _15\"></span>al <span class=\"_ _15\"> </span>nuovo <span class=\"_ _a\"> </span>valor<span class=\"_ _2\"></span>e <span class=\"_ _a\"> </span>derivante <span class=\"_ _15\"></span>dalla <span class=\"_ _15\"> </span>stima <span class=\"_ _15\"> </span>del <span class=\"_ _a\"> </span>suo <span class=\"_ _15\"> </span>valore<span class=\"_ _3e\"> </span>recuperabile, <span class=\"_ _10\"></span>ma <span class=\"_ _9\"></span>non <span class=\"_ _10\"></span>oltre <span class=\"_ _9\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>netto <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>carico <span class=\"_ _9\"></span>che <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>avrebbe <span class=\"_ _9\"></span>avuto <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>on<span class=\"_ _3e\"> </span>fosse  stata  e<span class=\"_ _2\"></span>ffettuata  la <span class=\"_ _f\"> </span>svalutazione  per <span class=\"_ _f\"> </span>perdita  di <span class=\"_ _f\"> </span>valore.  Il <span class=\"_ _a\"> </span>rip<span class=\"_ _0\"></span>ristino <span class=\"_ _f\"> </span>del  valore  \u00e8<span class=\"_ _3e\"> </span>imputato al conto economico.<span class=\"_ _3e\"> </span>Partecipazioni in societ\u00e0 collegate e altre partecipazioni<span class=\"_ _3e\"> </span>le ragioni che avevano originato le svalutazioni.<span class=\"_ _3e\"> </span>Rimanenze<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>rimanenze <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>iscritte <span class=\"_ _15\"></span>al <span class=\"_ _15\"> </span>minore <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>costo <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>acquisto <span class=\"_ _15\"> </span>(comprensivo <span class=\"_ _15\"></span>degli <span class=\"_ _15\"></span>oneri<span class=\"_ _3e\"> </span>partecipazioni <span class=\"_ _19\"> </span>risulta <span class=\"_ _17\"> </span>al<span class=\"_ _2\"></span>lineato <span class=\"_ _19\"> </span>al <span class=\"_ _17\"> </span>patrimonio <span class=\"_ _19\"> </span>netto <span class=\"_ _19\"> </span>rettificato, <span class=\"_ _19\"> </span>ove <span class=\"_ _17\"> </span>necessario, <span class=\"_ _29\"> </span>per<span class=\"_ _3e\"> </span>riflettere <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _10\"></span>degli <span class=\"_ _10\"></span>IFRS <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>comprende <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>iscrizione <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>maggiori <span class=\"_ _10\"></span>valori <span class=\"_ _10\"></span>attribuiti<span class=\"_ _3e\"> </span>alle <span class=\"_ _18\"> </span>attivit\u00e0 <span class=\"_ _18\"> </span>e <span class=\"_ _18\"> </span>alle <span class=\"_ _18\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _18\"> </span>e <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _18\"> </span>avviamento <span class=\"_ _18\"> </span>individuati <span class=\"_ _11\"> </span>al <span class=\"_ _18\"> </span>momento<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _a\"> </span>Ai <span class=\"_ _15\"> </span>bilanci <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _15\"> </span>valutate <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>metodo <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Patrimonio <span class=\"_ _15\"> </span>netto<span class=\"_ _3e\"> </span>inoltre sono apportate le rettifiche necessarie a r<span class=\"_ _2\"></span>end<span class=\"_ _0\"></span>ere omogenei i<span class=\"_ _2\"></span> criteri di valutazione<span class=\"_ _3e\"> </span>con  quelli  adottati <span class=\"_ _f\"> </span>dal  Gruppo.  Gli  utili  o <span class=\"_ _f\"> </span>le  perdite  di <span class=\"_ _f\"> </span>pertinenza  del  Gruppo  sono<span class=\"_ _3e\"> </span>contabilizzati <span class=\"_ _10\"></span>dalla <span class=\"_ _12\"></span>data <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>influenza <span class=\"_ _10\"></span>notevole <span class=\"_ _12\"></span>ha <span class=\"_ _10\"></span>avuto <span class=\"_ _10\"></span>inizio <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>fino <span class=\"_ _12\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>cui<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>influenza <span class=\"_ _2\"></span>notevole <span class=\"_ _2\"></span>cessa; <span class=\"_ _2\"></span>nel caso<span class=\"_ _2\"></span> in<span class=\"_ _2\"></span> cui, <span class=\"_ _6\"></span>per effe<span class=\"_ _2\"></span>tto delle <span class=\"_ _6\"></span>perdite, la<span class=\"_ _2\"></span> Socie<span class=\"_ _2\"></span>t\u00e0 val<span class=\"_ _2\"></span>utata co<span class=\"_ _2\"></span>n<span class=\"_ _3e\"> </span>il <span class=\"_ _f\"> </span>metodo <span class=\"_ _a\"> </span>in <span class=\"_ _f\"> </span>oggetto <span class=\"_ _a\"> </span>evidenzi <span class=\"_ _f\"> </span>un  pa<span class=\"_ _2\"></span>trimonio <span class=\"_ _f\"> </span>netto <span class=\"_ _a\"> </span>negat<span class=\"_ _0\"></span>ivo, <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>valore <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>carico <span class=\"_ _a\"> </span>della<span class=\"_ _3e\"> </span>partecipazione <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>annullato <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _9\"></span>eccedenza <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>pertinenza <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Gruppo, <span class=\"_ _9\"></span>laddove<span class=\"_ _3e\"> </span>quest<span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>impegnato <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>adempiere <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>obbligazioni <span class=\"_ _0\"></span>legali <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>implicite <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>impresa<span class=\"_ _3e\"> </span>partecipata,  o <span class=\"_ _13\"> </span>comunque  a <span class=\"_ _13\"> </span>coprirne <span class=\"_ _13\"> </span>le  perdite, <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _13\"> </span>rilevata <span class=\"_ _13\"> </span>in  un <span class=\"_ _13\"> </span>apposito <span class=\"_ _13\"> </span>fondo;  le<span class=\"_ _3e\"> </span>variazioni <span class=\"_ _a\"> </span>patrimoniali <span class=\"_ _15\"> </span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>valutate <span class=\"_ _a\"> </span>con <span class=\"_ _15\"> </span>il <span class=\"_ _a\"> </span>metodo <span class=\"_ _a\"> </span>del <span class=\"_ _15\"> </span>Pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _15\"> </span>netto <span class=\"_ _a\"> </span>non<span class=\"_ _3e\"> </span>rappresentate <span class=\"_ _16\"> </span>dal <span class=\"_ _16\"> </span>risultato <span class=\"_ _16\"> </span>di <span class=\"_ _29\"> </span>conto <span class=\"_ _16\"> </span>economico <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>contabilizzate <span class=\"_ _16\"> </span>direttamente <span class=\"_ _16\"> </span>a<span class=\"_ _3e\"> </span>rettifica <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>riserve <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>patrimonio <span class=\"_ _9\"></span>netto. <span class=\"_ _10\"></span>Gli <span class=\"_ _9\"></span>utili <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>realizzati <span class=\"_ _10\"></span>generati <span class=\"_ _10\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>operazioni<span class=\"_ _3e\"> </span>poste <span class=\"_ _a\"> </span>in <span class=\"_ _15\"> </span>essere <span class=\"_ _a\"> </span>tra <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>Capogruppo/Societ\u00e0 <span class=\"_ _15\"> </span>controllate <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>partecipata <span class=\"_ _15\"> </span>valut<span class=\"_ _0\"></span>ata <span class=\"_ _15\"> </span>con <span class=\"_ _a\"> </span>il<span class=\"_ _3e\"> </span>metodo <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>Patrimonio <span class=\"_ _16\"> </span>netto <span class=\"_ _29\"> </span>sono <span class=\"_ _16\"> </span>eliminati <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>funzione <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>valore <span class=\"_ _16\"> </span>della <span class=\"_ _16\"> </span>quota <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>partecipazione <span class=\"_ _16\"> </span>del <span class=\"_ _29\"> </span>Gruppo <span class=\"_ _29\"> </span>nella <span class=\"_ _16\"> </span>partecipata <span class=\"_ _29\"> </span>stessa; <span class=\"_ _29\"> </span>le <span class=\"_ _16\"> </span>perdite <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _16\"> </span>realizzate <span class=\"_ _29\"> </span>sono<span class=\"_ _3e\"> </span>eliminate, a eccezione del caso in cui esse siano rappresentative di rid<span class=\"_ _2\"></span>uzione di valore.<span class=\"_ _3e\"> </span>Le partecipazioni in societ\u00e0 diverse dalle collegate<span class=\"_ _2\"></span> (generalmente con una percentuale di<span class=\"_ _3e\"> </span>possesso <span class=\"_ _10\"></span>inferiore <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>20%) <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>valutate <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>costo <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>acquisto, <span class=\"_ _10\"></span>eventualmente <span class=\"_ _10\"></span>ridotto <span class=\"_ _10\"></span>in<span class=\"_ _3e\"> </span>presenza  di <span class=\"_ _f\"> </span>perdite  di <span class=\"_ _a\"> </span>valore.  Qualora  l<span class=\"ff5\">\u2019</span>eventuale  perdita <span class=\"_ _f\"> </span>di  valore <span class=\"_ _a\"> </span>ecceda  il  valore<span class=\"_ _3e\"> </span>contabile <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>artecipazione, <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>procede <span class=\"_ _10\"></span>ad <span class=\"_ _0\"></span>azzerare <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>partecipazione <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>la<span class=\"_ _3e\"> </span>quota di <span class=\"_ _2\"></span>ulteriori <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>\u00e8 rilevata <span class=\"_ _2\"></span>come fondo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>passivo nel <span class=\"_ _2\"></span>caso in<span class=\"_ _2\"></span> cui l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Societ\u00e0 abbia<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>risponderne. <span class=\"_ _0\"></span>Il <span class=\"_ _12\"></span>costo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _12\"></span>ripristinato <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>successivi <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _0\"></span>meno<span class=\"_ _3e\"> </span>lavori <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>corso, <span class=\"_ _10\"></span>considerando <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>costi <span class=\"_ _10\"></span>sostenuti <span class=\"_ _10\"></span>so<span class=\"_ _2\"></span>mmati <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>margini <span class=\"_ _12\"></span>rilevati<span class=\"_ _0\"></span>, <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>esposte<span class=\"_ _3e\"> </span>nel <span class=\"_ _12\"></span>bilancio <span class=\"_ _12\"></span>consolidato <span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>netto <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>anticipi <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>acconti <span class=\"_ _12\"></span>contrattuali <span class=\"_ _12\"></span>ricevuti. <span class=\"_ _12\"></span>Qualora <span class=\"_ _12\"></span>gli<span class=\"_ _3e\"> </span>anticipi/acconti <span class=\"_ _0\"></span>contrattuali <span class=\"_ _12\"></span>ricevuti <span class=\"_ _0\"></span>eccedano <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>rimanenze <span class=\"_ _12\"></span>finali <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>lavori <span class=\"_ _0\"></span>in<span class=\"_ _3e\"> </span>accessori) <span class=\"_ _16\"> </span>o <span class=\"_ _29\"> </span>di <span class=\"_ _16\"> </span>produzione <span class=\"_ _16\"> </span>e <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>presumibile <span class=\"_ _29\"> </span>valore <span class=\"_ _16\"> </span>netto <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>re<span class=\"_ _0\"></span>alizzo, <span class=\"_ _16\"> </span>rappresentato<span class=\"_ _3e\"> </span>dall<span class=\"ff5\">\u2019</span>ammontare  che  l<span class=\"ff5\">\u2019</span>impresa  si <span class=\"_ _f\"> </span>attende  di  ottenere  dalla <span class=\"_ _f\"> </span>loro  vendita  nel  normale<span class=\"_ _3e\"> </span>svolgimento dell<span class=\"ff5\">\u2019</span>attivit\u00e0.<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>giacenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mat<span class=\"_ _0\"></span>erie <span class=\"_ _0\"></span>prime, <span class=\"_ _0\"></span>materiali d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>imballaggio, <span class=\"_ _0\"></span>semilavorati <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prodotti<span class=\"_ _3e\"> </span>finiti \u00e8 determinato applicando il metodo del cost<span class=\"_ _2\"></span>o medio ponderato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su ba<span class=\"_ _2\"></span>se annua<span class=\"_ _0\"></span>.<span class=\"_ _3e\"> </span>Il <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>di <span class=\"_ _9\"></span>pro<span class=\"_ _0\"></span>duzione <span class=\"_ _9\"></span>dei <span class=\"_ _15\"> </span>prodotti <span class=\"_ _15\"></span>finiti <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>semilavorati <span class=\"_ _9\"></span>include <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>costo <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>iretto <span class=\"_ _9\"></span>dei<span class=\"_ _3e\"> </span>materiali <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>lavoro <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _12\"></span>una <span class=\"_ _10\"></span>quota <span class=\"_ _10\"></span>delle <span class=\"_ _12\"></span>spese <span class=\"_ _10\"></span>generali <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>produzione <span class=\"_ _12\"></span>defin<span class=\"_ _0\"></span>ita <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>base<span class=\"_ _3e\"> </span>alla normale capacit\u00e0 produttiva, non considerando gli oneri <span class=\"_ _2\"></span>finanziari.<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>scorte obsolete <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lento r<span class=\"_ _2\"></span>igiro so<span class=\"_ _2\"></span>no valuta<span class=\"_ _2\"></span>te in <span class=\"_ _2\"></span>relazione <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>loro <span class=\"_ _2\"></span>possibilit\u00e0 di <span class=\"_ _2\"></span>utilizzo<span class=\"_ _3e\"> </span>o di realizzo.<span class=\"_ _3e\"> </span>Attivit\u00e0 e passivit\u00e0 derivanti da con<span class=\"_ _2\"></span>tratti<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>iscrizione <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>bilancio <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>contratti <span class=\"_ _9\"></span>(di <span class=\"_ _9\"></span>seguito <span class=\"_ _9\"></span>anche<span class=\"_ _3e\"> </span>\u201ccommesse\u201d) dipen<span class=\"_ _0\"></span>de dalla met<span class=\"_ _0\"></span>odologia con cui avvien<span class=\"_ _0\"></span>e il <span class=\"_ _0\"></span>trasferimento del controllo <span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span>cliente del bene o del ser<span class=\"_ _2\"></span>vizio: nel caso in cui ci\u00f2 avvenga gradualmente man mano che il<span class=\"_ _3e\"> </span>bene <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _10\"></span>costruito <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>le <span class=\"_ _12\"></span>prestazioni <span class=\"_ _12\"></span>sono <span class=\"_ _10\"></span>rese, <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _10\"></span>sono <span class=\"_ _12\"></span>iscritte <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>base <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>valore <span class=\"_ _12\"></span>dei<span class=\"_ _3e\"> </span>corrispettivi <span class=\"_ _12\"></span>contrattuali <span class=\"_ _0\"></span>pattuiti, <span class=\"_ _12\"></span>secondo <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>metodo <span class=\"_ _0\"></span>del <span class=\"_ _10\"></span><span class=\"ff7\">cost <span class=\"_ _12\"></span>to <span class=\"_ _12\"></span>cost</span>, <span class=\"_ _12\"></span>tenuto <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>dello<span class=\"_ _3e\"> </span>stato <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>avanzamento <span class=\"_ _15\"></span>raggiunto; <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _15\"></span>caso <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>cui, <span class=\"_ _9\"></span>invece, <span class=\"_ _15\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _15\"> </span>trasferimento <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>controllo<span class=\"_ _3e\"> </span>avvenga <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>della <span class=\"_ _6\"></span>consegna <span class=\"_ _2\"></span>finale <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bene <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>completamento <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>erogazione<span class=\"_ _3e\"> </span>dei servizi promessi, le attivit\u00e0 vengono iscritte al c<span class=\"_ _2\"></span>osto <span class=\"_ _0\"></span>di acquisto.<span class=\"_ _3e\"> </span>Un <span class=\"_ _f\"> </span>contratto <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _a\"> </span>rilevato <span class=\"_ _f\"> </span>come <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>singola <span class=\"_ _f\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>se <span class=\"_ _f\"> </span>identifica <span class=\"_ _a\"> </span>un<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>unica <span class=\"_ _a\"> </span>ob<span class=\"_ _0\"></span>bligazione<span class=\"_ _3e\"> </span>contrattuale, ossia <span class=\"_ _2\"></span>se la <span class=\"_ _2\"></span>promessa \u00e8 <span class=\"_ _2\"></span>quella di <span class=\"_ _2\"></span>trasferire un sing<span class=\"_ _2\"></span>olo bene/servizio <span class=\"_ _2\"></span>al cliente<span class=\"_ _3e\"> </span>lungo  u<span class=\"_ _0\"></span>n  arco <span class=\"_ _13\"> </span>temporale  att<span class=\"_ _0\"></span>raverso  le <span class=\"_ _13\"> </span>stesse  modalit\u00e0.  Se<span class=\"_ _0\"></span>  all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>interno  del <span class=\"_ _13\"> </span>contratto<span class=\"_ _3e\"> </span>vengono <span class=\"_ _2d\"> </span>individuate <span class=\"_ _2d\"> </span>differenti <span class=\"_ _32\"> </span>obbli<span class=\"_ _0\"></span>gazioni <span class=\"_ _32\"> </span>con<span class=\"_ _0\"></span>trattuali, <span class=\"_ _32\"> </span>queste <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>rilevate<span class=\"_ _3e\"> </span>contabilmente come distinte attivit\u00e0 derivanti dall<span class=\"_ _2\"></span>o stesso contratto con il cliente.<span class=\"_ _3e\"> </span>In <span class=\"_ _12\"></span>particolare, <span class=\"_ _10\"></span>l<span class=\"ff5\">e <span class=\"_ _12\"></span>\u201cattivit\u00e0 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>contratti\u201d <span class=\"_ _10\"></span></span>rappresentate <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _12\"></span>rimanenze <span class=\"_ _10\"></span>finali <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>contrattuali <span class=\"_ _17\"> </span>che <span class=\"_ _19\"> </span>la <span class=\"_ _17\"> </span>vendita <span class=\"_ _19\"> </span>delle <span class=\"_ _17\"> </span>stesse <span class=\"_ _17\"> </span>e<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>sono <span class=\"_ _19\"> </span>pre<span class=\"_ _0\"></span>visti <span class=\"_ _19\"> </span>contrattualment<span class=\"_ _0\"></span>e, <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>da<span class=\"_ _2\"></span>te<span class=\"_ _3e\"> </span>predeterminate, <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>rappresentati <span class=\"_ _0\"></span>unicamente <span class=\"_ _12\"></span>da <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>capitale <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>interessi. <span class=\"_ _9\"></span>Per <span class=\"_ _10\"></span>le <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>incluse <span class=\"_ _10\"></span>in <span class=\"_ _9\"></span>questa <span class=\"_ _9\"></span>categoria, <span class=\"_ _10\"></span>gli <span class=\"_ _9\"></span>interessi <span class=\"_ _9\"></span>attivi, <span class=\"_ _10\"></span>le <span class=\"_ _9\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _9\"></span>per<span class=\"_ _3e\"> </span>corso, <span class=\"_ _17\"> </span>vengono <span class=\"_ _18\"> </span>classificati <span class=\"_ _17\"> </span>tra <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>\u201cpassivit\u00e0 <span class=\"_ _18\"> </span><span class=\"ff4\">derivanti <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>contratti<span class=\"_ _0\"></span></span>\u201d; <span class=\"_ _17\"> </span>diversamente,<span class=\"_ _3e\"> </span>verranno <span class=\"_ _15\"></span>classificati <span class=\"_ _9\"></span>in <span class=\"_ _15\"></span>una <span class=\"_ _9\"></span>apposita <span class=\"_ _15\"> </span>voce <span class=\"_ _15\"></span>dell<span class=\"ff5\">\u2019</span>attivo <span class=\"_ _15\"></span>denominata <span class=\"_ _9\"></span><span class=\"ff5\">\u201c<span class=\"_ _0\"></span></span>attivit<span class=\"_ _2\"></span>\u00e0 <span class=\"_ _15\"></span>derivanti <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>a<span class=\"_ _3e\"> </span>contratti\u201d<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Nel <span class=\"_ _2\"></span>caso <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>preveda <span class=\"_ _2\"></span>che<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>comp<span class=\"_ _0\"></span>letamento <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>commessa <span class=\"_ _6\"></span>possa <span class=\"_ _2\"></span>determinare<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insorgere<span class=\"_ _3e\"> </span>di <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>perdita <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>livello <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>margine <span class=\"_ _2\"></span>industriale, <span class=\"_ _6\"></span>questa <span class=\"_ _2\"></span>viene <span class=\"_ _6\"></span>riconosciuta <span class=\"_ _6\"></span>nella <span class=\"_ _2\"></span>sua <span class=\"_ _6\"></span>interezza<span class=\"_ _3e\"> </span>nel periodo in cui la<span class=\"_ _2\"></span> stessa divenga ragionevolmente prevedibile<span class=\"_ _2\"></span> ed esposta nei fondi per<span class=\"_ _3e\"> </span>rischi e oneri come \u201cfondo per contratti onerosi\u201d.<span class=\"_ _3e\"> </span>La <span class=\"_ _17\"> </span>chiu<span class=\"_ _0\"></span>sura <span class=\"_ _17\"> </span>contabile <span class=\"_ _17\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>commesse <span class=\"_ _18\"> </span>avviene <span class=\"_ _17\"> </span>successivamente <span class=\"_ _18\"> </span>al <span class=\"_ _17\"> </span>collaudo <span class=\"_ _17\"> </span>delle<span class=\"_ _3e\"> </span>installazioni.<span class=\"_ _3e\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _3e\"> </span>Al <span class=\"_ _12\"></span>momento <span class=\"_ _10\"></span>della <span class=\"_ _12\"></span>rilevazione <span class=\"_ _12\"></span>iniziale, <span class=\"_ _10\"></span>le <span class=\"_ _0\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _10\"></span>sono <span class=\"_ _12\"></span>classificate <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _12\"></span>alle<span class=\"_ _3e\"> </span>successive <span class=\"_ _12\"></span>mo<span class=\"_ _0\"></span>dalit\u00e0 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>misurazione <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>una <span class=\"_ _12\"></span>delle <span class=\"_ _10\"></span>tre <span class=\"_ _10\"></span>categorie <span class=\"_ _12\"></span>individuate <span class=\"_ _10\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _10\"></span>9. <span class=\"_ _12\"></span>La<span class=\"_ _3e\"> </span>classificazione <span class=\"_ _12\"></span>dipende <span class=\"_ _12\"></span>dalle <span class=\"_ _12\"></span>caratteristiche <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cassa <span class=\"_ _12\"></span>contrattuali <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>dal <span class=\"_ _10\"></span>modello<span class=\"_ _3e\"> </span>di business che il Gruppo adotta per la loro gestione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _12\"></span>modello<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>business <span class=\"_ _10\"></span>si <span class=\"_ _12\"></span>riferisce <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>modo <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>generati <span class=\"_ _12\"></span>i <span class=\"_ _10\"></span>flussi <span class=\"_ _12\"></span>finanziari <span class=\"_ _10\"></span>che <span class=\"_ _0\"></span>pu\u00f2<span class=\"_ _3e\"> </span>risultare <span class=\"_ _9\"></span>dalla <span class=\"_ _10\"></span>raccolta <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>finanziari <span class=\"_ _10\"></span>contrattuali, <span class=\"_ _9\"></span>dalla <span class=\"_ _9\"></span>vendita <span class=\"_ _10\"></span>delle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>da<span class=\"_ _3e\"> </span>entrambi.<span class=\"_ _3e\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">attivit\u00e0 <span class=\"_ _a\"> </span>finanziaria <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"> </span>classificata <span class=\"_ _a\"> </span>tra <span class=\"_ _15\"> </span>le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>valutate <span class=\"_ _15\"> </span>al <span class=\"_ _a\"> </span>costo <span class=\"_ _a\"> </span>ammortizzato<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>se <span class=\"_ _15\"> </span>\u00e8<span class=\"_ _3e\"> </span></span></span>posseduta <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>quadro <span class=\"_ _15\"></span>di <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>modello <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>business <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>cui <span class=\"_ _9\"></span>obiettivo <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _15\"></span>la <span class=\"_ _9\"></span>raccolta <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>flussi<span class=\"_ _3e\"> </span>finanziari <span class=\"_ _12\"></span>previsti <span class=\"_ _10\"></span>da <span class=\"_ _12\"></span>contratto, <span class=\"_ _10\"></span>rappresen<span class=\"_ _2\"></span>tat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>nicamente <span class=\"_ _12\"></span>da <span class=\"_ _10\"></span>pagamenti, <span class=\"_ _0\"></span>previs<span class=\"_ _12\"></span>ti <span class=\"_ _10\"></span>a <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span>predeterminate, <span class=\"_ _2\"></span>del capitale e<span class=\"_ _2\"></span> degli <span class=\"_ _2\"></span>interessi. La <span class=\"_ _2\"></span>valutazione p<span class=\"_ _2\"></span>revede l<span class=\"ff5\">\u2019</span>utilizzo del <span class=\"_ _2\"></span>criterio<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _3e\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">attivit\u00e0 <span class=\"_ _a\"> </span>finanziaria <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _a\"> </span>classificata <span class=\"_ _a\"> </span>tra <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _f\"> </span>valutate <span class=\"_ _a\"> </span>al  <span class=\"ff7\">fair<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>value<span class=\"ff4\"> <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>variazioni<span class=\"_ _3e\"> </span></span></span></span></span>rilevate <span class=\"_ _a\"> </span>a <span class=\"_ _15\"> </span>conto <span class=\"_ _a\"> </span>economico <span class=\"_ _15\"> </span>complessivo <span class=\"_ _a\"> </span>se <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _a\"> </span>posseduta <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>quadro <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>un <span class=\"_ _a\"> </span>modello <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>business <span class=\"_ _29\"> </span>il <span class=\"_ _16\"> </span>cui <span class=\"_ _29\"> </span>obiettivo <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>conseguito <span class=\"_ _29\"> </span>sia <span class=\"_ _16\"> </span>mediante <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>raccolta <span class=\"_ _16\"> </span>dei <span class=\"_ _29\"> </span>flussi <span class=\"_ _29\"> </span>finanziari<span class=\"_ _3e\"> </span>al <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>nominale <span class=\"_ _12\"></span>ridotto <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>fondo <span class=\"_ _12\"></span>svalutazione <span class=\"_ _10\"></span>per <span class=\"_ _0\"></span>riflettere <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>stima <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>perdite<span class=\"_ _3e\"> </span>attese <span class=\"_ _0\"></span>su crediti <span class=\"_ _0\"></span>(cd. <span class=\"ff7\">expected <span class=\"_ _0\"></span>credit loss</span>). Le <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>attese si basano <span class=\"_ _0\"></span>sulla differenza tra<span class=\"_ _3e\"> </span>i flussi finanziari <span class=\"_ _2\"></span>contrattuali dovuti in conformit\u00e0 <span class=\"_ _2\"></span>al cont<span class=\"_ _0\"></span>ratto e <span class=\"_ _2\"></span>tutti i flussi <span class=\"_ _2\"></span>finanziari che<span class=\"_ _3e\"> </span>differenze cambio <span class=\"_ _2\"></span>e le <span class=\"_ _2\"></span>perdite per <span class=\"_ _2\"></span>riduzione di <span class=\"_ _2\"></span>valore sono <span class=\"_ _2\"></span>rilevati a <span class=\"_ _2\"></span>conto economico <span class=\"_ _2\"></span>nel<span class=\"_ _3e\"> </span>risultato <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>periodo; <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>rimanenti <span class=\"_ _29\"> </span>variazioni <span class=\"_ _29\"> </span>del <span class=\"_ _19\"> </span><span class=\"ff7\">fair <span class=\"_ _29\"> </span>value</span> <span class=\"_ _29\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _29\"> </span>rilevate<span class=\"_ _2\"></span> <span class=\"_ _19\"> </span>nel <span class=\"_ _29\"> </span>conto<span class=\"_ _3e\"> </span>economico <span class=\"_ _0\"></span>complessivo. <span class=\"_ _0\"></span>Al <span class=\"_ _12\"></span>momento <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eliminazione, la <span class=\"_ _12\"></span>variazione <span class=\"_ _0\"></span>cumulativa <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span><span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> rilevata in OCI viene rilasciata nel conto economico.<span class=\"_ _3e\"> </span></span>In <span class=\"_ _a\"> </span>fase <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>rilevazione <span class=\"_ _a\"> </span>iniziale <span class=\"_ _f\"> </span>gli <span class=\"_ _a\"> </span>strumenti <span class=\"_ _a\"> </span>rappresentativi <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>capitale <span class=\"_ _a\"> </span>possono <span class=\"_ _a\"> </span>essere<span class=\"_ _3e\"> </span>inclusi nella <span class=\"_ _2\"></span>categoria delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie valu<span class=\"_ _2\"></span>tate al <span class=\"ff7\">fair value</span> con <span class=\"_ _2\"></span>variazioni rilevate<span class=\"_ _3e\"> </span>nel conto economico.<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>categoria <span class=\"_ _0\"></span>delle <span class=\"_ _12\"></span>attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _0\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _12\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto<span class=\"_ _3e\"> </span>economico <span class=\"_ _a\"> </span>comprende <span class=\"_ _15\"></span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>detenute <span class=\"_ _15\"></span>per <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>negoziazione, <span class=\"_ _15\"></span>ossia <span class=\"_ _15\"> </span>acqu<span class=\"_ _0\"></span>isite <span class=\"_ _15\"></span>per <span class=\"_ _15\"> </span>la<span class=\"_ _3e\"> </span>vendita nel breve periodo, e le attivit\u00e0 designate come tali.<span class=\"_ _3e\"> </span>Al <span class=\"_ _9\"></span>momento <span class=\"_ _10\"></span>della <span class=\"_ _9\"></span>rilevazione <span class=\"_ _10\"></span>in<span class=\"_ _0\"></span>iziale, <span class=\"_ _10\"></span>un <span class=\"_ _9\"></span>titolo <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>capitale <span class=\"_ _9\"></span>non <span class=\"_ _10\"></span>detenuto <span class=\"_ _9\"></span>per <span class=\"_ _10\"></span>f<span class=\"_ _0\"></span>inalit\u00e0 <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>trading pu\u00f2 essere designato tra gli strumenti finanziari le c<span class=\"_ _2\"></span>ui variazioni successive di <span class=\"_ _0\"></span><span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _0\"></span>sono rilevate n<span class=\"_ _0\"></span>elle altre <span class=\"_ _0\"></span>componenti del <span class=\"_ _0\"></span>conto economico complessivo. <span class=\"_ _0\"></span>Tale scelta<span class=\"_ _3e\"> </span></span>viene effettuata per ciascuna attivit\u00e0 ed \u00e8 irrevocabile.<span class=\"_ _3e\"> </span>Cancellazione di attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie<span class=\"_ _3e\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">attivit\u00e0 finanziaria viene cancellata dal bilancio quando:<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">i diritti a ricevere flussi finanziari dall<span class=\"ff5\">\u2019</span>attivit\u00e0 sono estinti;<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _15\"></span>conserva <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>diritto <span class=\"_ _15\"></span>a <span class=\"_ _9\"></span>ricevere <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>finanziari <span class=\"_ _9\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0, <span class=\"_ _15\"></span>ma <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>assunto<span class=\"_ _3e\"> </span></span></span>l<span class=\"ff5\">\u2019</span>obbligo contrattuale di <span class=\"_ _2\"></span>corrisponderli interamente e <span class=\"_ _2\"></span>senza ritardi a <span class=\"_ _2\"></span>una terza parte;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _12\"></span>ha <span class=\"_ _0\"></span>trasferito <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>ricevere <span class=\"_ _0\"></span>flussi <span class=\"_ _12\"></span>finanziari <span class=\"_ _0\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>ha <span class=\"_ _0\"></span>trasferito<span class=\"_ _3e\"> </span></span></span>sostanzialmente tutti i <span class=\"_ _2\"></span>rischi e benefici della <span class=\"_ _2\"></span>propriet\u00e0 dell<span class=\"ff5\">\u2019</span>attivit\u00e0 finanziaria oppure<span class=\"_ _3e\"> </span>ne ha trasferito il controllo.<span class=\"_ _3e\"> </span>Crediti commerciali<span class=\"_ _3e\"> </span>I crediti commerciali <span class=\"_ _2\"></span>che non contengono una co<span class=\"_ _2\"></span>mponente di finanziamento significativa<span class=\"_ _3e\"> </span>sono <span class=\"_ _12\"></span>valutati <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>prezzo <span class=\"_ _12\"></span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _12\"></span>determinato <span class=\"_ _10\"></span>secondo <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _12\"></span>15<span class=\"_ _0\"></span>. <span class=\"_ _12\"></span>Essi <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>rilevati<span class=\"_ _3e\"> </span>valore <span class=\"_ _a\"> </span>iniziale <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>valore <span class=\"_ _15\"> </span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _15\"> </span>a <span class=\"_ _a\"> </span>scadenza <span class=\"_ _a\"> </span>sono <span class=\"_ _15\"> </span>ripartiti <span class=\"_ _a\"> </span>lungo <span class=\"_ _a\"> </span>la <span class=\"_ _15\"> </span>durata <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>debito<span class=\"_ _3e\"> </span>utilizzando il criterio dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _3e\"> </span>Quando, <span class=\"_ _17\"> </span>invece, <span class=\"_ _17\"> </span>risulta <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _17\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _17\"> </span>desumibile <span class=\"_ _17\"> </span>dalle<span class=\"_ _3e\"> </span>il Gruppo si<span class=\"_ _2\"></span> aspetta di<span class=\"_ _2\"></span> ricevere, c<span class=\"_ _2\"></span>omprensivi dei <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _2\"></span>derivanti dalla escussio<span class=\"_ _2\"></span>ne<span class=\"_ _3e\"> </span>delle <span class=\"_ _2\"></span>garanzie <span class=\"_ _2\"></span>reali <span class=\"_ _6\"></span>detenute <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>altre <span class=\"_ _2\"></span>garanzie <span class=\"_ _2\"></span>sul <span class=\"_ _6\"></span>credito c<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>integrante <span class=\"_ _6\"></span>delle<span class=\"_ _3e\"> </span>condizioni contrattuali.<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>svalutazioni <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>ammontari <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>recuperabili <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico<span class=\"_ _3e\"> </span>quando <span class=\"_ _10\"></span>vi <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>evidenza <span class=\"_ _12\"></span>oggett<span class=\"_ _0\"></span>iva <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>i <span class=\"_ _10\"></span>crediti <span class=\"_ _10\"></span>hanno <span class=\"_ _10\"></span>perso <span class=\"_ _10\"></span>valore. <span class=\"_ _10\"></span>La <span class=\"_ _10\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>possibile <span class=\"_ _13\"> </span>mancato <span class=\"_ _13\"> </span>incasso  dei <span class=\"_ _13\"> </span>crediti <span class=\"_ _13\"> </span>commerciali  \u00e8 <span class=\"_ _13\"> </span>effettuata <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>maniera  ana<span class=\"_ _12\"></span>litica,<span class=\"_ _3e\"> </span>tenendo <span class=\"_ _13\"> </span>conto  dell<span class=\"ff5\">\u2019</span>esperienza  storica  di <span class=\"_ _13\"> </span>recupero,  dei  ritardi  di <span class=\"_ _13\"> </span>pagamento  e  delle<span class=\"_ _3e\"> </span>situazioni <span class=\"_ _12\"></span>oggettive <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>clienti, <span class=\"_ _12\"></span>avvalendosi <span class=\"_ _12\"></span>altres\u00ec <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>supporto <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>legali <span class=\"_ _10\"></span>incaricati <span class=\"_ _0\"></span>dalla<span class=\"_ _3e\"> </span>societ\u00e0 di seguire il contenzioso.<span class=\"_ _3e\"> </span>Cassa e mezzi equivalenti<span class=\"_ _3e\"> </span>La <span class=\"_ _a\"> </span>voce <span class=\"_ _a\"> </span>relativa <span class=\"_ _a\"> </span>alla <span class=\"_ _a\"> </span>cassa <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>mezzi <span class=\"_ _a\"> </span>equivalenti <span class=\"_ _a\"> </span>include <span class=\"_ _a\"> </span>cassa, <span class=\"_ _a\"> </span>conti <span class=\"_ _a\"> </span>correnti <span class=\"_ _a\"> </span>bancari <span class=\"_ _15\"> </span>e<span class=\"_ _3e\"> </span>depositi <span class=\"_ _0\"></span>rimborsabili <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>domanda <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>altri <span class=\"_ _0\"></span>investimenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>breve <span class=\"_ _0\"></span>termine <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>elevata<span class=\"_ _3e\"> </span>liquidit\u00e0, <span class=\"_ _15\"></span>che <span class=\"_ _9\"></span>sono <span class=\"_ _15\"> </span>prontamente <span class=\"_ _15\"></span>convertibili <span class=\"_ _9\"></span>in <span class=\"_ _15\"></span>cassa <span class=\"_ _9\"></span>e <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>soggetti <span class=\"_ _15\"> </span>a <span class=\"_ _15\"></span>un <span class=\"_ _15\"></span>rischio <span class=\"_ _9\"></span>non<span class=\"_ _3e\"> </span>significativo <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>variazione <span class=\"_ _16\"> </span>di <span class=\"_ _13\"> </span>valor<span class=\"_ _0\"></span>e. <span class=\"_ _16\"> </span>Pertanto, <span class=\"_ _13\"> </span>un <span class=\"_ _16\"> </span>impiego <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _16\"> </span>solitamente<span class=\"_ _3e\"> </span>classificato <span class=\"_ _12\"></span>come <span class=\"_ _10\"></span>disponibilit\u00e0 <span class=\"_ _12\"></span>liquida <span class=\"_ _12\"></span>equivalente <span class=\"_ _12\"></span>quando <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>breve <span class=\"_ _12\"></span>scadenza, <span class=\"_ _10\"></span>ovvero <span class=\"_ _12\"></span>a<span class=\"_ _3e\"> </span>tre mesi o meno dalla data di immediata disponibilit\u00e0.<span class=\"_ _3e\"> </span>Passivit\u00e0 finanziarie - Finanziamenti<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>passivit\u00e0 finanziarie <span class=\"_ _6\"></span>del Gruppo <span class=\"_ _2\"></span>comprendono <span class=\"_ _2\"></span>mutui, finanziamenti<span class=\"_ _2\"></span> e <span class=\"_ _2\"></span>scoperti <span class=\"_ _2\"></span>bancari,<span class=\"_ _3e\"> </span>debiti derivanti dalle operazioni di acquisizione aziendali e s<span class=\"_ _2\"></span>trumenti finanziari derivati.<span class=\"_ _3e\"> </span>Tutte <span class=\"_ _12\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo <span class=\"_ _12\"></span>ammortizzato. <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>consegue <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>se <span class=\"_ _0\"></span>il<span class=\"_ _3e\"> </span>tasso <span class=\"_ _19\"> </span>di <span class=\"_ _29\"> </span>interesse <span class=\"_ _19\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _19\"> </span>non <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>significativame<span class=\"_ _2\"></span>nte <span class=\"_ _19\"> </span>differente <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _29\"> </span>tasso <span class=\"_ _19\"> </span>di<span class=\"_ _3e\"> </span>mercato, <span class=\"_ _10\"></span>il <span class=\"_ _0\"></span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>inizialmente <span class=\"_ _12\"></span>iscritto <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>val<span class=\"_ _2\"></span>ore <span class=\"_ _10\"></span>pari <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>valore <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ominale, <span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>netto <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span>tutti i costi di transazione e di tutti i<span class=\"_ _2\"></span> premi, gli sconti e gli abbuoni direttamente derivanti<span class=\"_ _3e\"> </span>dalla  transazione  che <span class=\"_ _f\"> </span>ha  generato  il <span class=\"_ _f\"> </span>debito.  Tali  costi <span class=\"_ _f\"> </span>di  transazione,  quali  le<span class=\"_ _2\"></span>  spese<span class=\"_ _3e\"> </span>accessorie <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>ottenere <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>finanziamenti, <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>eventuali <span class=\"_ _9\"></span>commissioni <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>ogni <span class=\"_ _9\"></span>differenza <span class=\"_ _9\"></span>tra<span class=\"_ _3e\"> </span>Gli strumenti <span class=\"_ _2\"></span>finanziari d<span class=\"_ _2\"></span>erivati sono ini<span class=\"_ _2\"></span>zialmente rilevati al <span class=\"_ _2\"></span><span class=\"ff7\">fair value<span class=\"ff4\"> <span class=\"_ _2\"></span>alla data in <span class=\"_ _2\"></span>cui sono<span class=\"_ _3e\"> </span></span></span>stipulati; successivamente tale <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> <span class=\"_ _0\"></span>viene periodicamente misurato e contabilizzato<span class=\"_ _3e\"> </span>in <span class=\"_ _0\"></span>relazione alle <span class=\"_ _0\"></span>caratteristiche e <span class=\"_ _0\"></span>alla con<span class=\"_ _0\"></span>seguente classificazione <span class=\"_ _0\"></span>dello strumento.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ai <span class=\"_ _0\"></span>fini<span class=\"_ _3e\"> </span>condizioni <span class=\"_ _2\"></span>contrattuali <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>significativamente <span class=\"_ _2\"></span>differente <span class=\"_ _2\"></span>dal <span class=\"_ _6\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato, <span class=\"_ _6\"></span>il d<span class=\"_ _2\"></span>ebito <span class=\"_ _2\"></span>viene<span class=\"_ _3e\"> </span>inizialmente <span class=\"_ _17\"> </span>isc<span class=\"_ _2\"></span>ritto <span class=\"_ _17\"> </span>a <span class=\"_ _19\"> </span>un <span class=\"_ _17\"> </span>valore <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ari <span class=\"_ _19\"> </span>al <span class=\"_ _17\"> </span>valor<span class=\"_ _2\"></span>e <span class=\"_ _17\"> </span>attuale <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _19\"> </span>flussi <span class=\"_ _17\"> </span>finanziari <span class=\"_ _19\"> </span>futuri,<span class=\"_ _3e\"> </span>determinati <span class=\"_ _13\"> </span>applicando <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>tasso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>mercato, <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>tenuto <span class=\"_ _13\"> </span>conto <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _13\"> </span>eventuali <span class=\"_ _16\"> </span>costi <span class=\"_ _13\"> </span>di<span class=\"_ _3e\"> </span>transazione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>ammo<span class=\"_ _0\"></span>rtizzato <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>calcolat<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>rilevando <span class=\"_ _9\"></span>lo <span class=\"_ _9\"></span>sconto <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>premio <span class=\"_ _10\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>gli<span class=\"_ _3e\"> </span>onorari <span class=\"_ _36\"> </span>e <span class=\"_ _36\"> </span>costi <span class=\"_ _36\"> </span>che <span class=\"_ _36\"> </span>fanno <span class=\"_ _36\"> </span>parte <span class=\"_ _36\"> </span>integrante <span class=\"_ _36\"> </span>del <span class=\"_ _36\"> </span>tasso <span class=\"_ _36\"> </span>di <span class=\"_ _36\"> </span>interesse <span class=\"_ _36\"> </span>effettivo.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _15\"></span>al <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>interesse <span class=\"_ _15\"></span>effettivo <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>compreso <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>gli <span class=\"_ _9\"></span>oneri <span class=\"_ _15\"> </span>finanziari <span class=\"_ _15\"></span>nel<span class=\"_ _3e\"> </span>prospetto del conto economico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>debiti <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>ridotto <span class=\"_ _15\"></span>successivamente <span class=\"_ _9\"></span>per <span class=\"_ _15\"> </span>gli <span class=\"_ _a\"> </span>ammontari <span class=\"_ _9\"></span>pagati, <span class=\"_ _15\"></span>sia <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>titolo <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span>capitale sia di interessi.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _10\"></span>sono <span class=\"_ _9\"></span>classificati <span class=\"_ _10\"></span>fra <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>orrenti <span class=\"_ _9\"></span>se <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>scadenza <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>infer<span class=\"_ _0\"></span>iore <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>12<span class=\"_ _3e\"> </span>mesi <span class=\"_ _9\"></span>successivi <span class=\"_ _9\"></span>alla <span class=\"_ _15\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>bilancio <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>nel <span class=\"_ _15\"></span>momento <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>cui <span class=\"_ _a\"> </span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>non <span class=\"_ _9\"></span><span class=\"ls5\">ha</span> <span class=\"_ _15\"></span>un <span class=\"_ _9\"></span>diritto<span class=\"_ _3e\"> </span>incondizionato di differire il loro pagamento per a<span class=\"_ _2\"></span>lmeno 12 mesi.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _10\"></span>cessa<span class=\"_ _2\"></span>no <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>essere <span class=\"_ _12\"></span>rilevati <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>bilan<span class=\"_ _2\"></span>cio <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>momento <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>loro <span class=\"_ _12\"></span>est<span class=\"_ _0\"></span>inzione <span class=\"_ _12\"></span>o<span class=\"_ _3e\"> </span>quando sono stati trasferiti a terzi tutti i rischi e gli<span class=\"_ _2\"></span> on<span class=\"_ _0\"></span>eri relativi agli stessi.<span class=\"_ _3e\"> </span>Strumenti derivati e contabilizzazione delle operazioni di copertura<span class=\"_ _3e\"> </span>Le <span class=\"_ _16\"> </span>attivit\u00e0 <span class=\"_ _29\"> </span>del <span class=\"_ _16\"> </span>Gruppo <span class=\"_ _29\"> </span>sono <span class=\"_ _16\"> </span>esposte <span class=\"_ _29\"> </span>primariamente <span class=\"_ _16\"> </span>a <span class=\"_ _29\"> </span>rischi <span class=\"_ _16\"> </span>finanziari <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _16\"> </span>da<span class=\"_ _3e\"> </span>variazioni <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>ei <span class=\"_ _15\"></span>tassi <span class=\"_ _15\"></span>di <span class=\"_ _a\"> </span>in<span class=\"_ _2\"></span>teresse <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>cambio. <span class=\"_ _15\"></span>I <span class=\"_ _15\"> </span>rischi <span class=\"_ _a\"> </span>su <span class=\"_ _15\"></span>tassi <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>interesse <span class=\"_ _15\"></span>derivano <span class=\"_ _15\"></span>dai<span class=\"_ _3e\"> </span>finanziamenti in essere; <span class=\"_ _2\"></span>per coprire tali rischi \u00e8<span class=\"_ _2\"></span> politica della Socie<span class=\"_ _2\"></span>t\u00e0 convertire una parte<span class=\"_ _3e\"> </span>dei <span class=\"_ _0\"></span>suoi <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>a base <span class=\"_ _0\"></span>variabile <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>tasso fisso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>limitarne il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>massimo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>designare <span class=\"_ _0\"></span>gli<span class=\"_ _3e\"> </span>strumenti finanziari che realizzano tale obiettivo come <span class=\"ff7\">cash flow hedge</span>.<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _12\"></span>non <span class=\"_ _0\"></span>detiene <span class=\"_ _0\"></span>strumenti <span class=\"_ _12\"></span>finanziari <span class=\"_ _0\"></span>derivati <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>carattere <span class=\"_ _0\"></span>speculativo<span class=\"_ _0\"></span>; <span class=\"_ _0\"></span>tutt<span class=\"_ _0\"></span>avia, <span class=\"_ _0\"></span>nei<span class=\"_ _3e\"> </span>casi in cui gli <span class=\"_ _2\"></span>strumenti finanziari derivati<span class=\"_ _2\"></span> non soddisfino tutte le <span class=\"_ _2\"></span>condizioni previste per il<span class=\"_ _3e\"> </span>trattamento contabile <span class=\"_ _0\"></span>degli strumenti finanziari derivati <span class=\"_ _0\"></span>di copertura (<span class=\"_ _0\"></span><span class=\"ff7\">hedge accounting<span class=\"_ _0\"></span></span><span class=\"ls8\">)<span class=\"_ _3e\"> </span></span>richieste dal <span class=\"_ _0\"></span>IFRS 9, le variazioni di <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> di tali strumenti sono con<span class=\"_ _0\"></span>tabilizzate<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>a conto<span class=\"_ _3e\"> </span>economico come oneri o proventi finanziari.<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>hedge accounting, le coperture sono classificate come:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">cop<span class=\"_ _0\"></span>erture del valore equo se sono a fronte del rischio di variazione del valore equo<span class=\"_ _3e\"> </span></span></span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>sottostante, <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>impegno <span class=\"_ _10\"></span>irrevocabile <span class=\"_ _10\"></span>(fatta <span class=\"_ _10\"></span>eccezione<span class=\"_ _3e\"> </span>per un rischio di valuta);<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">cop<span class=\"_ _0\"></span>erture <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _9\"></span>finanziari <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>fronte <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _15\"> </span>alla <span class=\"_ _15\"> </span>variabilit\u00e0 <span class=\"_ _15\"></span>dei<span class=\"_ _3e\"> </span></span></span>flussi <span class=\"_ _10\"></span>finanziari <span class=\"_ _9\"></span>che <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>attribuibile <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>particolare <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>associato <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>o<span class=\"_ _3e\"> </span>passivit\u00e0 <span class=\"_ _2\"></span>rilevata <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>pro<span class=\"_ _0\"></span>grammata <span class=\"_ _2\"></span>operazione <span class=\"_ _2\"></span>altamente <span class=\"_ _6\"></span>probabile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>un rischio<span class=\"_ _3e\"> </span>di valuta in un impegno irrevocabile;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">cop<span class=\"_ _0\"></span>erture di un investimento netto in <span class=\"_ _2\"></span>una impre<span class=\"_ _0\"></span>sa estera (net investm<span class=\"_ _2\"></span>ent hedge).<span class=\"_ _3e\"> </span></span></span>All<span class=\"ff5\">\u2019</span>avvio <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>un<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>copertura, <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>designa <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>documenta <span class=\"_ _12\"></span>formalmente <span class=\"_ _10\"></span>il<span class=\"_ _3e\"> </span>rapporto <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>copertura, <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>ui <span class=\"_ _9\"></span>intende <span class=\"_ _10\"></span>applicare <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>hedge <span class=\"_ _9\"></span>accounting, <span class=\"_ _10\"></span>i <span class=\"_ _9\"></span>propri <span class=\"_ _10\"></span>obiettivi <span class=\"_ _9\"></span>nella<span class=\"_ _3e\"> </span>gestione del rischio e la <span class=\"_ _2\"></span>strategia perseguita. La <span class=\"_ _2\"></span>documentazione include l<span class=\"ff5\">\u2019</span>identificazione<span class=\"_ _3e\"> </span>dello <span class=\"_ _9\"></span>strumento <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>copertura, <span class=\"_ _9\"></span>dell<span class=\"ff5\">\u2019</span>elemento <span class=\"_ _9\"></span>od <span class=\"_ _9\"></span>operazione <span class=\"_ _10\"></span>oggetto <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>copertura, <span class=\"_ _10\"></span>della<span class=\"_ _3e\"> </span>natura <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>risc<span class=\"_ _2\"></span>hio <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>delle <span class=\"_ _15\"> </span>modalit\u00e0 <span class=\"_ _a\"> </span>con <span class=\"_ _15\"> </span>cui <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>impresa <span class=\"_ _15\"> </span>intende <span class=\"_ _a\"> </span>valutare <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>efficacia <span class=\"_ _15\"> </span>della<span class=\"_ _3e\"> </span>copertura <span class=\"_ _a\"> </span>nel  co<span class=\"_ _2\"></span>mpensare <span class=\"_ _f\"> </span>l<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _a\"> </span>alle <span class=\"_ _f\"> </span>variazioni <span class=\"_ _a\"> </span>del <span class=\"_ _f\"> </span>valore <span class=\"_ _a\"> </span>equo <span class=\"_ _f\"> </span>dell<span class=\"ff5\">\u2019</span>elemento<span class=\"_ _3e\"> </span>coperto <span class=\"_ _15\"></span>o <span class=\"_ _9\"></span>dei <span class=\"_ _15\"></span>flussi <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _9\"></span>riconducibili <span class=\"_ _9\"></span>al <span class=\"_ _15\"> </span>rischio <span class=\"_ _15\"></span>coperto. <span class=\"_ _15\"></span>Ci <span class=\"_ _9\"></span>si <span class=\"_ _15\"></span>attende <span class=\"_ _9\"></span>che <span class=\"_ _15\"></span>queste<span class=\"_ _3e\"> </span>coperture siano altamente efficaci <span class=\"_ _2\"></span>nel compensare l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione dell<span class=\"ff5\">\u2019</span>elem<span class=\"_ _2\"></span>ento coperto a<span class=\"_ _3e\"> </span>variazioni <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _7\"></span>equo <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _7\"></span>attribuibili <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>rischio <span class=\"_ _6\"></span>coperto; <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>valutazione<span class=\"_ _3e\"> </span>del <span class=\"_ _6\"></span>fatto <span class=\"_ _2\"></span>che <span class=\"_ _6\"></span>queste <span class=\"_ _2\"></span>coperture <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>siano <span class=\"_ _6\"></span>effettivamente <span class=\"_ _2\"></span>dimostrate <span class=\"_ _6\"></span>altamente <span class=\"_ _6\"></span>efficaci <span class=\"_ _2\"></span>viene<span class=\"_ _3e\"> </span>svolta su base continuativa durante gli esercizi in cui sono state designate.<span class=\"_ _3e\"> </span>Quando gli s<span class=\"_ _2\"></span>trumenti fin<span class=\"_ _2\"></span>anziari hanno le <span class=\"_ _2\"></span>caratteristiche <span class=\"_ _2\"></span>per essere c<span class=\"_ _2\"></span>ontabilizzati in <span class=\"_ _2\"></span>hedge<span class=\"_ _3e\"> </span>accounting, si applicano i seguenti trattamenti contabili:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff7\">c<span class=\"_ _0\"></span>ash <span class=\"_ _29\"> </span>f<span class=\"_ _0\"></span>low <span class=\"_ _29\"> </span>hedge<span class=\"ff4\">: <span class=\"_ _17\"> </span>se <span class=\"_ _29\"> </span>uno <span class=\"_ _17\"> </span>s<span class=\"_ _2\"></span>trumento <span class=\"_ _19\"> </span>finanziario <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>designato <span class=\"_ _19\"> </span>come <span class=\"_ _19\"> </span>copertura<span class=\"_ _3e\"> </span></span></span></span>dell<span class=\"ff5\">\u2019</span>esposizione  alla  variabilit\u00e0  dei  flu<span class=\"_ _0\"></span>ssi  di  cassa  futuri  di <span class=\"_ _13\"> </span>un<span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0  o  di  una<span class=\"_ _3e\"> </span>passivit\u00e0 iscritta in <span class=\"_ _0\"></span>bilancio o d<span class=\"_ _0\"></span>i una operazione prevista altamente p<span class=\"_ _0\"></span>robabile e che<span class=\"_ _3e\"> </span>potrebbe <span class=\"_ _12\"></span>avere <span class=\"_ _10\"></span>effetti <span class=\"_ _0\"></span>sul <span class=\"_ _10\"></span>conto <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico, <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>porzione <span class=\"_ _12\"></span>ef<span class=\"_ _0\"></span>ficace <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>utili <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>delle<span class=\"_ _3e\"> </span>perdite  sullo  strume<span class=\"_ _2\"></span>nto  finanziario  \u00e8  rilevata  n<span class=\"_ _2\"></span>el  patrimonio  netto<span class=\"_ _0\"></span>;  l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _f\"> </span>o  la<span class=\"_ _3e\"> </span>perdita <span class=\"_ _29\"> </span>cumulati <span class=\"_ _19\"> </span>sono <span class=\"_ _29\"> </span>stornati <span class=\"_ _19\"> </span>dal <span class=\"_ _29\"> </span>patrimonio <span class=\"_ _29\"> </span>netto <span class=\"_ _19\"> </span>e <span class=\"_ _29\"> </span>contabilizzati <span class=\"_ _29\"> </span>a <span class=\"_ _19\"> </span>conto<span class=\"_ _3e\"> </span>economico nello stesso <span class=\"_ _2\"></span>periodo in cui l<span class=\"ff5\">\u2019</span>operazione oggetto <span class=\"_ _2\"></span>di copertura influenza <span class=\"_ _2\"></span>il<span class=\"_ _3e\"> </span>conto economico; l<span class=\"ff5\">\u2019<span class=\"_ _2\"></span><span class=\"ff4\">utile o la <span class=\"_ _2\"></span>perdita associati <span class=\"_ _2\"></span>a una c<span class=\"_ _2\"></span>opertura o a<span class=\"_ _2\"></span> quella <span class=\"_ _2\"></span>parte della<span class=\"_ _3e\"> </span></span></span>copertura <span class=\"_ _0\"></span>diventata <span class=\"_ _12\"></span>inefficace <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>quando <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inefficacia<span class=\"_ _3e\"> </span>\u00e8 rilevata;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>hedge<span class=\"ff4\">: <span class=\"_ _2\"></span>se uno <span class=\"_ _2\"></span>strumento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>derivato <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>designato <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>copertura<span class=\"_ _3e\"> </span></span></span></span>dell<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _9\"></span>alle <span class=\"_ _10\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>equo <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>o <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>bilancio <span class=\"_ _10\"></span>attribuibili <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>part<span class=\"_ _0\"></span>icolare <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>che <span class=\"_ _9\"></span>pu\u00f2 <span class=\"_ _10\"></span>determinare <span class=\"_ _10\"></span>effetti <span class=\"_ _9\"></span>sul <span class=\"_ _10\"></span>conto<span class=\"_ _3e\"> </span>economico, <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>derivante <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>successive <span class=\"_ _2\"></span>valutazioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>equo<span class=\"_ _3e\"> </span>dello <span class=\"_ _10\"></span>strumento <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>copertura <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>rilevati <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>conto <span class=\"_ _9\"></span>economico; <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>perdita<span class=\"_ _3e\"> </span>sulla <span class=\"_ _0\"></span>posta <span class=\"_ _0\"></span>coperta, <span class=\"_ _0\"></span>attribuibile <span class=\"_ _0\"></span>al <span class=\"_ _12\"></span>rischio <span class=\"_ _0\"></span>coperto, \u00e8 <span class=\"_ _12\"></span>rilevata <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore<span class=\"_ _3e\"> </span>di carico di tale posta e in contropartita a conto e<span class=\"_ _2\"></span>conomico.<span class=\"_ _3e\"> </span>Se <span class=\"_ _19\"> </span>uno <span class=\"_ _29\"> </span>strumento <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _29\"> </span>copertura <span class=\"_ _19\"> </span>o <span class=\"_ _29\"> </span>una <span class=\"_ _19\"> </span>relazione <span class=\"_ _29\"> </span>di <span class=\"_ _19\"> </span>copertura <span class=\"_ _19\"> </span>vengono <span class=\"_ _29\"> </span>chiusi, <span class=\"_ _29\"> </span>ma<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>operazione oggetto <span class=\"_ _2\"></span>di copertura non si<span class=\"_ _2\"></span> \u00e8 ancora <span class=\"_ _2\"></span>realizzata, gli <span class=\"_ _2\"></span>utili e le <span class=\"_ _2\"></span>perdite cumulati,<span class=\"_ _3e\"> </span>fino <span class=\"_ _15\"> </span>qu<span class=\"_ _0\"></span>el <span class=\"_ _15\"></span>momento <span class=\"_ _a\"> </span>iscri<span class=\"_ _2\"></span>tti <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>patrimonio <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _15\"></span>sono <span class=\"_ _a\"> </span>rilevati <span class=\"_ _15\"></span>a <span class=\"_ _15\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>economico <span class=\"_ _15\"> </span>nel<span class=\"_ _3e\"> </span>momento <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>relativa <span class=\"_ _2\"></span>operazione <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>realizza. <span class=\"_ _2\"></span>Se <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>op<span class=\"_ _0\"></span>erazione <span class=\"_ _6\"></span>oggetto <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _2\"></span>non<span class=\"_ _3e\"> </span>\u00e8 <span class=\"_ _10\"></span>pi\u00f9 <span class=\"_ _10\"></span>ritenuta <span class=\"_ _12\"></span>probabile, <span class=\"_ _12\"></span>gli <span class=\"_ _10\"></span>utili <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>le <span class=\"_ _12\"></span>perdite <span class=\"_ _10\"></span>non <span class=\"_ _12\"></span>an<span class=\"_ _0\"></span>cora <span class=\"_ _12\"></span>realizzati <span class=\"_ _10\"></span>sospesi <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>pat<span class=\"_ _0\"></span>rimonio<span class=\"_ _3e\"> </span>netto sono rilevati a conto economico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _29\"> </span><span class=\"ff7\">fair <span class=\"_ _29\"> </span>value</span> <span class=\"_ _19\"> </span>degli <span class=\"_ _29\"> </span><span class=\"ff7\">Interest <span class=\"_ _29\"> </span>Rate <span class=\"_ _29\"> </span>Swaps</span> <span class=\"_ _29\"> </span>utilizzati <span class=\"_ _29\"> </span>per <span class=\"_ _29\"> </span>la <span class=\"_ _19\"> </span>copertura <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>rischio <span class=\"_ _29\"> </span>tasso<span class=\"_ _3e\"> </span>rappresenta l<span class=\"ff5\">\u2019</span>ammontare che il Gruppo <span class=\"_ _0\"></span>stima di dover pagare o incassare per chiudere il<span class=\"_ _3e\"> </span>contratto <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>riferimento <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>bilancio, <span class=\"_ _2\"></span>tenendo <span class=\"_ _6\"></span>conto <span class=\"_ _2\"></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>interesse <span class=\"_ _2\"></span>correnti<span class=\"_ _3e\"> </span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>affidabilit\u00e0 creditizia d<span class=\"_ _0\"></span>ella controparte. <span class=\"_ _0\"></span>Il valore <span class=\"_ _0\"></span>equo d<span class=\"_ _0\"></span>ei contratti <span class=\"_ _0\"></span>di swap <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>tassi<span class=\"_ _3e\"> </span>d<span class=\"ff5\">\u2019</span>interesse \u00e8 determinato con riferimento al valore di mercato per strume<span class=\"_ _2\"></span>nti similari.<span class=\"_ _3e\"> </span>Le attivit\u00e0 <span class=\"_ _0\"></span>e passivit\u00e0 f<span class=\"_ _0\"></span>inanziarie valutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span>, e <span class=\"_ _0\"></span>in p<span class=\"_ _0\"></span>articolare i contratti derivati,<span class=\"_ _3e\"> </span>sono <span class=\"_ _10\"></span>classificate <span class=\"_ _9\"></span>nei <span class=\"_ _10\"></span>tre <span class=\"_ _10\"></span>livelli <span class=\"_ _10\"></span>gerarchici <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>seguito <span class=\"_ _10\"></span>descritti, <span class=\"_ _9\"></span>in <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>rilevanza <span class=\"_ _10\"></span>delle<span class=\"_ _3e\"> </span>informazioni (input) utilizzate nella determinazio<span class=\"_ _2\"></span>ne del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> stesso. In particolare:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">Livello <span class=\"_ _12\"></span>1: <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _10\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _12\"></span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _0\"></span>il <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span><span class=\"ff7\">fair <span class=\"_ _12\"></span>value</span> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>determinato <span class=\"_ _12\"></span>sulla <span class=\"_ _12\"></span>base <span class=\"_ _12\"></span>dei<span class=\"_ _3e\"> </span></span></span>prezzi quotati (non modificati) su mercati attivi per attivit\u00e0<span class=\"_ _2\"></span> o passivit\u00e0 identiche;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">Livello <span class=\"_ _10\"></span>2: <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>finanziarie <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>cui <span class=\"_ _9\"></span><span class=\"ff7\">fair <span class=\"_ _10\"></span>v<span class=\"_ _0\"></span>alue</span> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>determinato <span class=\"_ _10\"></span>su<span class=\"_ _0\"></span>lla <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span></span></span>input  dive<span class=\"_ _2\"></span>rsi  da <span class=\"_ _a\"> </span>pre<span class=\"_ _0\"></span>zzi <span class=\"_ _a\"> </span>q<span class=\"_ _0\"></span>uotati <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>cui  al <span class=\"_ _a\"> </span>Livello <span class=\"_ _f\"> </span>1,  ma <span class=\"_ _a\"> </span>osser<span class=\"_ _0\"></span>vabili <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>irettamente <span class=\"_ _f\"> </span>o<span class=\"_ _3e\"> </span>indirettamente <span class=\"_ _19\"> </span>(quali <span class=\"_ _17\"> </span>principalmente: <span class=\"_ _29\"> </span>tassi <span class=\"_ _17\"> </span>di <span class=\"_ _19\"> </span>cambio <span class=\"_ _19\"> </span>di <span class=\"_ _17\"> </span>mercato <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>di<span class=\"_ _3e\"> </span>riferimento, <span class=\"_ _6\"></span>differenziali <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>tasso <span class=\"_ _6\"></span>attesi <span class=\"_ _6\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _6\"></span>valute <span class=\"_ _2\"></span>interessate <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>volatili<span class=\"_ _2\"></span>t\u00e0 <span class=\"_ _2\"></span>dei <span class=\"_ _6\"></span>mercati<span class=\"_ _3e\"> </span>di riferimento, tassi di interesse);<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">Livello <span class=\"_ _2\"></span>3: <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff4\"> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>determinato <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dati<span class=\"_ _3e\"> </span></span></span></span></span>di input che non sono basati su dati di mercato osservabili.<span class=\"_ _3e\"> </span>Cancellazione di passivit\u00e0 finanziarie<span class=\"_ _3e\"> </span>Una passivit\u00e0 finanziaria <span class=\"_ _2\"></span>viene cancellata quando l<span class=\"ff5\">\u2019</span>obbligazione sottostante <span class=\"_ _2\"></span>la passivit\u00e0 \u00e8<span class=\"_ _3e\"> </span>estinta, <span class=\"_ _13\"> </span>annullata  ovvero <span class=\"_ _13\"> </span>adempiuta.  Laddove <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>passivit\u00e0  finanziaria  esist<span class=\"_ _0\"></span>ente  sia<span class=\"_ _3e\"> </span>sostituita <span class=\"_ _16\"> </span>da <span class=\"_ _16\"> </span>un<span class=\"ff5\">\u2019</span>altra <span class=\"_ _16\"> </span>dello <span class=\"_ _16\"> </span>stesso <span class=\"_ _16\"> </span>prestatore, <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>condizioni <span class=\"_ _16\"> </span>sostanzialmente <span class=\"_ _16\"> </span>diverse,<span class=\"_ _3e\"> </span>oppure <span class=\"_ _0\"></span>le condizion<span class=\"_ _0\"></span>i di <span class=\"_ _0\"></span>una p<span class=\"_ _0\"></span>assivit\u00e0 esistente <span class=\"_ _0\"></span>vengano <span class=\"_ _0\"></span>sostanzialmente mod<span class=\"_ _0\"></span>ificate, tale<span class=\"_ _3e\"> </span>scambio <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>modifica  viene <span class=\"_ _13\"> </span>trattato <span class=\"_ _13\"> </span>come  un<span class=\"_ _0\"></span>a  cancellazione <span class=\"_ _13\"> </span>contabile  della <span class=\"_ _13\"> </span>passivit\u00e0<span class=\"_ _3e\"> </span>originale, <span class=\"_ _13\"> </span>accompagnata <span class=\"_ _13\"> </span>dalla <span class=\"_ _13\"> </span>rilevaz<span class=\"_ _0\"></span>ione <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>nuova <span class=\"_ _13\"> </span>passivit\u00e0, <span class=\"_ _13\"> </span>con <span class=\"_ _13\"> </span>iscrizione <span class=\"_ _16\"> </span>nel<span class=\"_ _3e\"> </span>prospetto  del  conto  economico <span class=\"_ _f\"> </span>delle  eventuali  differenz<span class=\"_ _0\"></span>e  tra  i  valori <span class=\"_ _f\"> </span>contabili  della<span class=\"_ _3e\"> </span>passivit\u00e0 estinta e di quella accesa.<span class=\"_ _3e\"> </span>Debiti commerciali<span class=\"_ _3e\"> </span>Tali <span class=\"_ _17\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>sono <span class=\"_ _17\"> </span>rilevate <span class=\"_ _19\"> </span>inizialmente <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span><span class=\"ff7\">fair <span class=\"_ _19\"> </span>value</span> <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>corris<span class=\"_ _2\"></span>pettivo <span class=\"_ _17\"> </span>da <span class=\"_ _19\"> </span>pagare.<span class=\"_ _3e\"> </span>Successivamente <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>debiti <span class=\"_ _12\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _12\"></span>valutati <span class=\"_ _10\"></span>utilizzando <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>criterio <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>costo <span class=\"_ _10\"></span>ammortizzato<span class=\"_ _3e\"> </span>determinato con il metodo dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _3e\"> </span>Azioni proprie<span class=\"_ _3e\"> </span>Le <span class=\"_ _29\"> </span>azioni <span class=\"_ _29\"> </span>p<span class=\"_ _0\"></span>roprie <span class=\"_ _16\"> </span>riacquistate <span class=\"_ _29\"> </span>sono <span class=\"_ _29\"> </span>rilevate <span class=\"_ _29\"> </span>al <span class=\"_ _19\"> </span>costo <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>portate <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>diminuzione <span class=\"_ _29\"> </span>del<span class=\"_ _3e\"> </span>patrimonio <span class=\"_ _9\"></span>netto. <span class=\"_ _10\"></span>L<span class=\"ff5\">\u2019</span>acquisto, <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>vendita <span class=\"_ _9\"></span>o <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>cancellazione <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>azioni <span class=\"_ _10\"></span>proprie <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>danno<span class=\"_ _3e\"> </span>origine <span class=\"_ _15\"></span>a <span class=\"_ _9\"></span>nessun <span class=\"_ _15\"> </span>profitto <span class=\"_ _15\"></span>o <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>erdita <span class=\"_ _9\"></span>nel <span class=\"_ _15\"></span>conto <span class=\"_ _9\"></span>economico. <span class=\"_ _15\"> </span>La <span class=\"_ _15\"></span>differenza <span class=\"_ _9\"></span>tra <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>valore <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>acquisto <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>corrispettivo, <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>caso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>riemissione, <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>rilevata <span class=\"_ _a\"> </span>nella <span class=\"_ _f\"> </span>riserva <span class=\"_ _a\"> </span>sovraprezzo<span class=\"_ _3e\"> </span>azioni.<span class=\"_ _3e\"> </span>Fondi per rischi e oneri<span class=\"_ _3e\"> </span>Gli <span class=\"_ _12\"></span>accantonamenti <span class=\"_ _12\"></span>ai <span class=\"_ _0\"></span>fondi <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>oneri <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>effettuati <span class=\"_ _0\"></span>quando <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>deve <span class=\"_ _12\"></span>far<span class=\"_ _3e\"> </span>fronte <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>obbligazione attuale <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>legale <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>implicita) derivante <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>evento p<span class=\"_ _0\"></span>assato, ove<span class=\"_ _3e\"> </span>sia <span class=\"_ _9\"></span>probabile <span class=\"_ _10\"></span>un <span class=\"_ _9\"></span>esborso <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>risorse <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>soddisfare <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>una <span class=\"_ _10\"></span>stima <span class=\"_ _9\"></span>affidabile<span class=\"_ _3e\"> </span>possa essere effettuata circa l<span class=\"ff5\">\u2019</span>ammontare dell<span class=\"ff5\">\u2019</span>obbligazione stessa.<span class=\"_ _3e\"> </span>Quando il Gruppo ri<span class=\"_ _2\"></span>tiene che un accan<span class=\"_ _2\"></span>ton<span class=\"_ _0\"></span>amento <span class=\"_ _2\"></span>ai fondi per rischi e<span class=\"_ _2\"></span> oneri debba esse<span class=\"_ _2\"></span>re<span class=\"_ _3e\"> </span>in <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tutto <span class=\"_ _2\"></span>rimborsato <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>risarcito <span class=\"_ _2\"></span>(per <span class=\"_ _2\"></span>esempio <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>coperti <span class=\"_ _6\"></span>da polizze<span class=\"_ _3e\"> </span>assicurative), <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>indennizzo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>rilevato <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _6\"></span>distinto <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>separato <span class=\"_ _6\"></span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _6\"></span>e, <span class=\"_ _2\"></span>solo <span class=\"_ _6\"></span>nel <span class=\"_ _2\"></span>caso<span class=\"_ _3e\"> </span>in <span class=\"_ _13\"> </span>cui  il <span class=\"_ _13\"> </span>rimborso  risulti <span class=\"_ _13\"> </span>virtualmente  certo, <span class=\"_ _13\"> </span>il  costo <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale  accant<span class=\"_ _0\"></span>onamento<span class=\"_ _3e\"> </span>transita a conto economico al netto dell<span class=\"ff5\">\u2019</span>eventuale rimborso.<span class=\"_ _3e\"> </span>Gli <span class=\"_ _10\"></span>accantonamenti <span class=\"_ _10\"></span>ai <span class=\"_ _12\"></span>fond<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>oggetto <span class=\"_ _10\"></span>richiedono <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>stime, <span class=\"_ _12\"></span>basate <span class=\"_ _10\"></span>sull<span class=\"ff5\">\u2019</span>esp<span class=\"_ _0\"></span>erienza<span class=\"_ _3e\"> </span>storica <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>casi <span class=\"_ _0\"></span>assimilabili e <span class=\"_ _12\"></span>sui <span class=\"_ _0\"></span>fatti oggett<span class=\"_ _0\"></span>ivi noti <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>redazione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bilancio. <span class=\"_ _0\"></span>Con<span class=\"_ _3e\"> </span>riferimento  alle <span class=\"_ _f\"> </span>passivit\u00e0  potenziali <span class=\"_ _f\"> </span>per  conten<span class=\"_ _2\"></span>ziosi  in  essere, <span class=\"_ _f\"> </span>la  cui  st<span class=\"_ _2\"></span>ima  coinvolge<span class=\"_ _3e\"> </span>valutazioni <span class=\"_ _10\"></span>complesse<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>anche <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>atura <span class=\"_ _12\"></span>legale <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>ogge<span class=\"_ _0\"></span>tto <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>diverso <span class=\"_ _10\"></span>grado <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span>incertezza <span class=\"_ _19\"> </span>in <span class=\"_ _17\"> </span>co<span class=\"_ _2\"></span>nsiderazioni <span class=\"_ _19\"> </span>dei <span class=\"_ _17\"> </span>fatti<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>oggetto<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>del <span class=\"_ _19\"> </span>contenzioso, <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>legislazione <span class=\"_ _19\"> </span>e<span class=\"_ _3e\"> </span>giurisdizione <span class=\"_ _9\"></span>applicabile <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>altre <span class=\"_ _10\"></span>problematiche, <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>stima <span class=\"_ _10\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>effettuata <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>base <span class=\"_ _9\"></span>alla<span class=\"_ _3e\"> </span>conoscenza <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>fatti <span class=\"_ _2\"></span>oggettivi <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _6\"></span>di reda<span class=\"_ _2\"></span>zione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bilancio, <span class=\"_ _2\"></span>avuto <span class=\"_ _2\"></span>riguardo <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>alle<span class=\"_ _3e\"> </span>considerazioni espresse dai consulenti legali del Gruppo.<span class=\"_ _3e\"> </span>Per  i <span class=\"_ _f\"> </span>contratti <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>cui  cos<span class=\"_ _2\"></span>ti  inevitabili <span class=\"_ _f\"> </span>connessi <span class=\"_ _f\"> </span>all<span class=\"ff5\">\u2019</span>adempimento  dell<span class=\"ff5\">\u2019</span>obbligazione  s<span class=\"_ _2\"></span>ono<span class=\"_ _3e\"> </span>superiori <span class=\"_ _2b\"> </span>ai <span class=\"_ _2b\"> </span>benefici <span class=\"_ _2b\"> </span>economici <span class=\"_ _30\"> </span>che <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>suppone <span class=\"_ _2b\"> </span>saranno <span class=\"_ _2b\"> </span>ottenibili <span class=\"_ _2b\"> </span>dagli <span class=\"_ _2b\"> </span>stessi,<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _32\"> </span>co<span class=\"_ _2\"></span>ntrattuale <span class=\"_ _32\"> </span>corrente <span class=\"_ _34\"> </span>viene <span class=\"_ _34\"> </span>contabilizzata <span class=\"_ _32\"> </span>e <span class=\"_ _34\"> </span>valutata <span class=\"_ _32\"> </span>come <span class=\"_ _2c\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _3e\"> </span>accantonamento a un fondo.<span class=\"_ _3e\"> </span>Trattamento di Fine Rapporto<span class=\"_ _3e\"> </span>Il <span class=\"_ _6\"></span>Trattamento <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>Fine <span class=\"_ _6\"></span>Rapporto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>definito <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>benefici <span class=\"_ _6\"></span>def<span class=\"_ _0\"></span>initi. <span class=\"_ _6\"></span>Il <span class=\"_ _6\"></span>costo<span class=\"_ _3e\"> </span>relativo <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>determinato <span class=\"_ _19\"> </span>utilizzando <span class=\"_ _19\"> </span>il <span class=\"_ _29\"> </span>metod<span class=\"_ _0\"></span>o <span class=\"_ _19\"> </span>della <span class=\"_ _29\"> </span>pro<span class=\"_ _0\"></span>iezione <span class=\"_ _29\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>credito<span class=\"_ _3e\"> </span>(<span class=\"ff7\">Projected  Unit <span class=\"_ _f\"> </span>Credit  Method</span>),  effettuando <span class=\"_ _f\"> </span>le  valutazioni <span class=\"_ _f\"> </span>attuariali  alla <span class=\"_ _f\"> </span>fine  di <span class=\"_ _f\"> </span>ogni<span class=\"_ _3e\"> </span>esercizio e <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>addebito <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>stesse al <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico. La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>riflessa a <span class=\"_ _0\"></span>bilancio<span class=\"_ _3e\"> </span>rappresenta <span class=\"_ _16\"> </span>il <span class=\"_ _13\"> </span>valore <span class=\"_ _16\"> </span>attuale <span class=\"_ _16\"> </span>dell<span class=\"ff5\">\u2019</span>obbli<span class=\"_ _0\"></span>gazione <span class=\"_ _13\"> </span>che <span class=\"_ _16\"> </span>sar\u00e0 <span class=\"_ _16\"> </span>riconosciuta <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span>termine <span class=\"_ _16\"> </span>del<span class=\"_ _3e\"> </span>rapporto di lavoro.<span class=\"_ _3e\"> </span>La <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>eterminazione <span class=\"_ _7\"></span>della <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _6\"></span>iscritta <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>bilancio <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>ossequio <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>citato <span class=\"_ _6\"></span>principio <span class=\"_ _6\"></span>contab<span class=\"_ _0\"></span>ile<span class=\"_ _3e\"> </span>coinvolge <span class=\"_ _12\"></span>l<span class=\"ff5\">\u2019</span>effettuazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>stime <span class=\"_ _10\"></span>basate <span class=\"_ _0\"></span>su <span class=\"_ _10\"></span>ass<span class=\"_ _2\"></span>unzioni <span class=\"_ _12\"></span>statistiche <span class=\"_ _12\"></span>circa <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>accadimento <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>fatti futuri an<span class=\"_ _0\"></span>che soggettivi (tasso di mortalit\u00e0, rotazione d<span class=\"_ _0\"></span>el personale, tassi di interesse<span class=\"_ _3e\"> </span>per <span class=\"_ _13\"> </span>l<span class=\"ff5\">\u2019</span>attualizzazione, <span class=\"_ _13\"> </span>crescita <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>salari, <span class=\"_ _13\"> </span>ecc.):  in<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>tale  p<span class=\"_ _0\"></span>rocesso <span class=\"_ _13\"> </span>gli <span class=\"_ _13\"> </span>Amministratori <span class=\"_ _13\"> </span>si<span class=\"_ _3e\"> </span>avvalgono di attuari indipendenti.<span class=\"_ _3e\"> </span>I <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>imputati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>periodo<span class=\"_ _3e\"> </span>in cui essi sono dovuti.<span class=\"_ _3e\"> </span>A <span class=\"_ _a\"> </span>seguito <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _a\"> </span>modifiche <span class=\"_ _a\"> </span>sul <span class=\"_ _a\"> </span>trattamento <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>fine <span class=\"_ _a\"> </span>rapporto <span class=\"_ _a\"> </span>introdotte <span class=\"_ _a\"> </span>dalla <span class=\"_ _a\"> </span>Legge <span class=\"_ _f\"> </span>27<span class=\"_ _3e\"> </span>dicembre <span class=\"_ _9\"></span>2006 <span class=\"_ _9\"></span>n. <span class=\"_ _9\"></span>296, <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>con<span class=\"_ _0\"></span>tabilizzazione <span class=\"_ _10\"></span>pre<span class=\"_ _0\"></span>vista <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>allo <span class=\"_ _10\"></span>IAS <span class=\"_ _9\"></span>19<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>le <span class=\"_ _15\"></span><span class=\"ff7\">defined <span class=\"_ _10\"></span>benefit<span class=\"_ _3e\"> </span></span>obligation <span class=\"_ _6\"></span><span class=\"ff4\">(ob<span class=\"_ _0\"></span>bligazione <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>definiti) <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rimasta <span class=\"_ _6\"></span>applicabile <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>sola <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _2\"></span>relativa<span class=\"_ _3e\"> </span></span>al TFR <span class=\"_ _0\"></span>maturato fino al <span class=\"_ _0\"></span>31 dicembre 2006, poich\u00e9 <span class=\"_ _0\"></span>le quote maturate <span class=\"_ _0\"></span>dal 1<span class=\"_ _0\"></span>\u00b0 gen<span class=\"_ _0\"></span>naio 2007<span class=\"_ _3e\"> </span>vengono versate <span class=\"_ _2\"></span>a un<span class=\"ff5\">\u2019</span>entit\u00e0 se<span class=\"_ _2\"></span>parata (Forma p<span class=\"_ _2\"></span>ensionistica complementare <span class=\"_ _2\"></span>o Fondi <span class=\"_ _2\"></span>INPS)<span class=\"_ _3e\"> </span>per le <span class=\"_ _0\"></span>societ\u00e0 con <span class=\"_ _0\"></span>pi\u00f9 di 50 <span class=\"_ _0\"></span>dipendenti<span class=\"_ _0\"></span>. Di <span class=\"_ _0\"></span>conseguenza il TFR <span class=\"_ _0\"></span>maturato <span class=\"_ _0\"></span>successivamente<span class=\"_ _3e\"> </span>al 31 dicemb<span class=\"_ _0\"></span>re 2006 per tali societ\u00e0 <span class=\"_ _0\"></span>si configura come un <span class=\"_ _0\"></span><span class=\"ff7\">contribution benefit plan <span class=\"_ _0\"></span></span>(piani<span class=\"_ _3e\"> </span>a <span class=\"_ _9\"></span>contributi <span class=\"_ _9\"></span>definiti)<span class=\"ff7\"> <span class=\"_ _15\"> </span></span>e <span class=\"_ _9\"></span>viene <span class=\"_ _9\"></span>contabilizzato <span class=\"_ _9\"></span>come <span class=\"_ _9\"></span>costo <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>maturazione. <span class=\"_ _9\"></span>Di<span class=\"_ _3e\"> </span>fatto, essendo il TFR interamente versato a fondi di previdenza, <span class=\"_ _0\"></span>le societ\u00e0 del Gruppo cui<span class=\"_ _3e\"> </span>tale <span class=\"_ _2\"></span>legge <span class=\"_ _6\"></span>\u00e8 a<span class=\"_ _2\"></span>pplicabile <span class=\"_ _2\"></span>non <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>anno <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _6\"></span>obblighi <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>dipendente <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>interruzione<span class=\"_ _3e\"> </span>del  rapporto  lavor<span class=\"_ _2\"></span>ativo  per  le <span class=\"_ _a\"> </span>q<span class=\"_ _0\"></span>uote  di <span class=\"_ _f\"> </span>TFR  m<span class=\"_ _2\"></span>aturate  dopo  l<span class=\"ff5\">\u2019</span>entrata  in <span class=\"_ _f\"> </span>vigore  della<span class=\"_ _3e\"> </span>modifica.<span class=\"_ _3e\"> </span>Opzioni put &amp; call ed earn out<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>debiti <span class=\"_ _12\"></span>finanziari <span class=\"_ _12\"></span>comprendono <span class=\"_ _0\"></span>la <span class=\"_ _12\"></span>miglior <span class=\"_ _12\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>attuale <span class=\"_ _12\"></span>degli <span class=\"_ _10\"></span><span class=\"ff7\">earn<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>out<span class=\"ff4\"> <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>delle<span class=\"_ _3e\"> </span></span></span>put &amp; call<span class=\"ff4\"> <span class=\"_ _2\"></span>stipulati con i s<span class=\"_ _2\"></span>oci di minoranza dell<span class=\"_ _2\"></span>e societ\u00e0 acquisite. Tali <span class=\"_ _2\"></span>passivit\u00e0 finanziarie<span class=\"_ _3e\"> </span></span>vengono <span class=\"_ _15\"></span>rimisurate <span class=\"_ _9\"></span>a <span class=\"_ _15\"></span>ogni <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _9\"></span>periodo <span class=\"_ _15\"> </span>e, <span class=\"_ _15\"> </span>ove <span class=\"_ _15\"></span>necessario, <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>cadenza <span class=\"_ _9\"></span>infrannuale, <span class=\"_ _a\"> </span><span class=\"ls14\">o<span class=\"_ _3e\"> </span></span>quando si verifica <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>evento che ne prevede la liquidazione e i <span class=\"_ _0\"></span>relativi effetti sono riflessi a<span class=\"_ _3e\"> </span>conto <span class=\"_ _10\"></span>economico <span class=\"_ _12\"></span>tra <span class=\"_ _10\"></span>gli <span class=\"_ _10\"></span>oneri <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>proventi <span class=\"_ _12\"></span>finanziari, <span class=\"_ _10\"></span>unitamente <span class=\"_ _12\"></span>alla <span class=\"_ _10\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>costo <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>attualizzazione delle citate passivit\u00e0 finanziarie.<span class=\"_ _3e\"> </span>Phantom Stock option<span class=\"_ _3e\"> </span>I <span class=\"_ _17\"> </span>debiti <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _17\"> </span>comprendono <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>miglior <span class=\"_ _17\"> </span>stima <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>attuale <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>piano <span class=\"_ _17\"> </span>di<span class=\"_ _3e\"> </span>incentivazione <span class=\"_ _14\"> </span>spettante <span class=\"_ _11\"> </span>all<span class=\"ff5\">\u2019</span>Amministratore <span class=\"_ _14\"> </span>Delegato <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _11\"> </span>Societ\u00e0. <span class=\"_ _11\"> </span>Tale <span class=\"_ _14\"> </span>passivit\u00e0<span class=\"_ _3e\"> </span>finanziaria <span class=\"_ _f\"> </span>viene <span class=\"_ _f\"> </span>rimisurata <span class=\"_ _a\"> </span>a <span class=\"_ _f\"> </span>ogni <span class=\"_ _f\"> </span>fine <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _a\"> </span>o <span class=\"_ _f\"> </span>quando  si <span class=\"_ _f\"> </span>verifica <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>evento  c<span class=\"_ _2\"></span>he  ne<span class=\"_ _3e\"> </span>prevede <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>liquidazione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>relativi <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riflessi <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>oneri <span class=\"_ _12\"></span>o <span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>rilevando <span class=\"_ _33\"> </span>tra <span class=\"_ _36\"> </span>gli <span class=\"_ _36\"> </span>interessi <span class=\"_ _30\"> </span>p<span class=\"_ _0\"></span>assivi <span class=\"_ _33\"> </span>la <span class=\"_ _33\"> </span>comp<span class=\"_ _0\"></span>onente <span class=\"_ _33\"> </span>finanziaria <span class=\"_ _33\"> </span>relativa <span class=\"_ _33\"> </span>al <span class=\"_ _36\"> </span>costo<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attualizzazione, oltre alla relativa fiscalit\u00e0 anti<span class=\"_ _2\"></span>cipata.<span class=\"_ _3e\"> </span>Nella <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>eterminazione <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>importo <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _18\"> </span>accantonare <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>il <span class=\"_ _18\"> </span>p<span class=\"_ _0\"></span>iano <span class=\"_ _18\"> </span>di <span class=\"_ _11\"> </span>incentivazione<span class=\"_ _3e\"> </span>proventi finanziari, <span class=\"_ _2\"></span>unitamente <span class=\"_ _2\"></span>alla stima <span class=\"_ _2\"></span>del costo di <span class=\"_ _2\"></span>attualizzazione. Si <span class=\"_ _2\"></span>segnala c<span class=\"_ _2\"></span>he al 30<span class=\"_ _3e\"> </span>giugno <span class=\"_ _10\"></span>2023 <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _9\"></span>stato <span class=\"_ _10\"></span>liquidato <span class=\"_ _10\"></span>tale <span class=\"_ _10\"></span>compenso <span class=\"_ _10\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Amministratore <span class=\"_ _10\"></span>Delegato <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Societ\u00e0<span class=\"_ _3e\"> </span>con il verificarsi dell<span class=\"ff5\">\u2019evento \u201cquotazione\u201d.<span class=\"_ _3e\"> </span></span>Long Term Incentive Plan<span class=\"_ _3e\"> </span>Al <span class=\"_ _10\"></span>fine <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>allineare <span class=\"_ _10\"></span>gli <span class=\"_ _10\"></span>interessi <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>managem<span class=\"_ _2\"></span>ent <span class=\"_ _10\"></span>con <span class=\"_ _10\"></span>q<span class=\"_ _0\"></span>uelli <span class=\"_ _10\"></span>degli <span class=\"_ _10\"></span>azionisti, <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>Societ\u00e0 <span class=\"_ _10\"></span>ha<span class=\"_ _3e\"> </span>stabilito <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>piano <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incentivazione <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>medio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>termine <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>collega <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>munerazione<span class=\"_ _3e\"> </span>ai risultati.<span class=\"_ _3e\"> </span>Con <span class=\"_ _15\"> </span>tale <span class=\"_ _15\"> </span>finalit\u00e0 <span class=\"_ _15\"></span>il <span class=\"_ _15\"> </span>Consiglio <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>Amministrazione <span class=\"_ _15\"> </span>ha <span class=\"_ _15\"> </span>approvato <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>9 <span class=\"_ _15\"></span>maggio <span class=\"_ _15\"> </span>2023,<span class=\"_ _3e\"> </span>subordinatamente  all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avvio  delle <span class=\"_ _13\"> </span>negoziazioni  delle  azion<span class=\"_ _0\"></span>i  della  Societ\u00e0 <span class=\"_ _13\"> </span>nel  mercato<span class=\"_ _3e\"> </span>regolamentato <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>Borsa <span class=\"_ _a\"> </span>Italiana,<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>un <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>iano <span class=\"_ _15\"></span>di <span class=\"_ _a\"> </span>incentivazione <span class=\"_ _15\"> </span>rivolto <span class=\"_ _a\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Amministratore<span class=\"_ _3e\"> </span>Delegato e al<span class=\"_ _2\"></span> Consigliere Delegato <span class=\"_ _2\"></span>della Societ\u00e0. Il <span class=\"_ _2\"></span>valore e il <span class=\"_ _2\"></span>riconoscimento di tal<span class=\"_ _2\"></span>e piano<span class=\"_ _3e\"> </span>di <span class=\"_ _2\"></span>incentivazione <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>legati <span class=\"_ _2\"></span>all<span class=\"ff5\">\u2019</span>apprezzamento <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>quotazione <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>azione <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>Societ\u00e0,<span class=\"_ _3e\"> </span>registrato <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>periodo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>almeno <span class=\"_ _9\"></span>30 <span class=\"_ _9\"></span>giorni <span class=\"_ _15\"></span>consecutivi <span class=\"_ _9\"></span>sul <span class=\"_ _9\"></span>mercat<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>negoziazione<span class=\"_ _3e\"> </span>rispetto <span class=\"_ _a\"> </span>al <span class=\"_ _15\"> </span>prezzo <span class=\"_ _a\"> </span>dell<span class=\"ff5\">\u2019</span>IPO, <span class=\"_ _a\"> </span>durante <span class=\"_ _a\"> </span>il <span class=\"_ _15\"></span>primo <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>riennio <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>carica <span class=\"_ _15\"> </span>e/o <span class=\"_ _a\"> </span>durante <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>secondo<span class=\"_ _3e\"> </span>triennio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>carica <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rinnovo <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>cariche <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mancato <span class=\"_ _6\"></span>raggiungimento <span class=\"_ _2\"></span>degli obi<span class=\"_ _2\"></span>ettivi<span class=\"_ _3e\"> </span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>primo <span class=\"_ _6\"></span>triennio, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>calcolarsi <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>corrispondersi <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>denaro <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>parte <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>Societ\u00e0<span class=\"_ _3e\"> </span>nel <span class=\"_ _2e\"> </span>corso <span class=\"_ _2e\"> </span>del <span class=\"_ _2b\"> </span>mese <span class=\"_ _2e\"> </span>successivo <span class=\"_ _2e\"> </span>alla <span class=\"_ _2e\"> </span>positiva <span class=\"_ _2e\"> </span>verifica <span class=\"_ _2e\"> </span>da <span class=\"_ _2e\"> </span>parte <span class=\"_ _2e\"> </span>del <span class=\"_ _2e\"> </span>Con<span class=\"_ _0\"></span>siglio <span class=\"_ _2e\"> </span>di<span class=\"_ _3e\"> </span>Amministrazione della avvenuta maturazione dell<span class=\"ff5\">\u2019</span>Incentivo a Lungo Termine.<span class=\"_ _3e\"> </span>Il  piano  prevede  il  riconoscimento  di  Euro  5.250  migliaia  in  caso  di  apprezzament<span class=\"_ _2\"></span>o<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>Azione  pari  o<span class=\"_ _2\"></span>  superiore  al <span class=\"_ _f\"> </span>30%  e  fino <span class=\"_ _f\"> </span>al  49%;  il<span class=\"_ _2\"></span>  riconoscimento  di  u<span class=\"_ _2\"></span>n  ulteriore<span class=\"_ _3e\"> </span>ammontare  pari <span class=\"_ _13\"> </span>a  Eu<span class=\"_ _0\"></span>ro  3.500  migliaia <span class=\"_ _13\"> </span>in  caso <span class=\"_ _13\"> </span>di  apprezzamento <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Azione  pari <span class=\"_ _13\"> </span>o<span class=\"_ _3e\"> </span>superiore al 50% (per un totale ammontare compl<span class=\"_ _2\"></span>essivo di Euro 8.750 migliaia).<span class=\"_ _3e\"> </span>Tale  piano  di  incentivazione <span class=\"_ _13\"> </span>ricade  nel  perimetro  di  applicazione  dello  IAS  19.  Tale<span class=\"_ _3e\"> </span>passivit\u00e0 viene<span class=\"_ _2\"></span> rimisurat<span class=\"_ _2\"></span>a a <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>fine periodo<span class=\"_ _2\"></span> o <span class=\"_ _2\"></span>quando si <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>evento che <span class=\"_ _2\"></span>ne <span class=\"_ _2\"></span>prevede<span class=\"_ _3e\"> </span>la <span class=\"_ _9\"></span>liquidazione <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>relativi <span class=\"_ _9\"></span>effetti <span class=\"_ _10\"></span>sono <span class=\"_ _9\"></span>riflessi <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>economico <span class=\"_ _9\"></span>tra <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>costi <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>servizi,<span class=\"_ _3e\"> </span>deliberato <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Consiglio <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>Amministrazione, <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _6\"></span>utilizzato <span class=\"_ _2\"></span>alcune <span class=\"_ _6\"></span>ipotesi<span class=\"_ _3e\"> </span>e <span class=\"_ _2\"></span>stime in <span class=\"_ _2\"></span>osservanza <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>dallo IAS <span class=\"_ _6\"></span>19, prevedendo <span class=\"_ _2\"></span>alcuni <span class=\"_ _2\"></span>scenari <span class=\"_ _2\"></span>temporali<span class=\"_ _3e\"> </span>possibili <span class=\"_ _15\"></span>e <span class=\"_ _15\"> </span>ponderando <span class=\"_ _15\"></span>altres\u00ec <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>probabilit\u00e0 <span class=\"_ _15\"> </span>che <span class=\"_ _15\"></span>gli <span class=\"_ _15\"></span>stessi <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>verifichi<span class=\"_ _0\"></span>no. <span class=\"_ _15\"></span>Nel <span class=\"_ _15\"> </span>fare <span class=\"_ _15\"> </span>ci\u00f2 <span class=\"_ _15\"> </span>il<span class=\"_ _3e\"> </span>Gruppo <span class=\"_ _f\"> </span>ha <span class=\"_ _a\"> </span>u<span class=\"_ _0\"></span>tilizzato <span class=\"_ _a\"> </span>le <span class=\"_ _f\"> </span>informazioni <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>disposizione <span class=\"_ _f\"> </span>reperibili <span class=\"_ _f\"> </span>dai <span class=\"_ _a\"> </span>report <span class=\"_ _f\"> </span>degli <span class=\"_ _f\"> </span>analisti<span class=\"_ _3e\"> </span>disponibili <span class=\"_ _10\"></span>alla <span class=\"_ _9\"></span>data <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>redazione <span class=\"_ _9\"></span>della <span class=\"_ _10\"></span>presente <span class=\"_ _10\"></span>relazione <span class=\"_ _10\"></span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _9\"></span>annuale. <span class=\"_ _9\"></span>Come<span class=\"_ _3e\"> </span>previsto <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>19, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>babilit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>evento <span class=\"_ _0\"></span>indicato <span class=\"_ _0\"></span>accada <span class=\"_ _0\"></span>influenza la <span class=\"_ _12\"></span>valutazione<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>obbligazione, ma non ne determina l<span class=\"ff5\">\u2019</span>esistenza.<span class=\"_ _3e\"> </span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2023 il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>accantonato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importo <span class=\"_ _2\"></span>pari a<span class=\"_ _2\"></span> Eur<span class=\"_ _2\"></span>o 702 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>iscritto<span class=\"_ _3e\"> </span>tra <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>servizi, <span class=\"_ _0\"></span>oltre <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>passivi <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _12\"></span>8 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>relativa <span class=\"_ _0\"></span>fiscalit\u00e0<span class=\"_ _3e\"> </span>anticipata pari a Euro 1<span class=\"ls14\">69</span> <span class=\"_ _0\"></span>migliaia.<span class=\"_ _3e\"> </span>Iscrizione dei ricavi e dei proventi a conto economico<span class=\"_ _3e\"> </span>La voce \u201cRicavi\u201d c<span class=\"_ _2\"></span>omprende i corrispettivi <span class=\"_ _2\"></span>per vendite di <span class=\"_ _2\"></span>beni a clienti <span class=\"_ _2\"></span>e per pr<span class=\"_ _2\"></span>estazioni di<span class=\"_ _3e\"> </span>servizi.<span class=\"_ _3e\"> </span>I <span class=\"_ _9\"></span>ricavi <span class=\"_ _9\"></span>rappresentano <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>corrispettivo <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cui <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>diritto <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>camb<span class=\"_ _0\"></span>io <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>trasferimento <span class=\"_ _9\"></span>al<span class=\"_ _3e\"> </span>cliente <span class=\"_ _6\"></span>dei <span class=\"_ _2\"></span>beni <span class=\"_ _2\"></span>e/o <span class=\"_ _6\"></span>servizi <span class=\"_ _2\"></span>promessi, <span class=\"_ _2\"></span>esclusi <span class=\"_ _6\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _6\"></span>riscossi <span class=\"_ _2\"></span>per <span class=\"_ _6\"></span>conto <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>terzi. <span class=\"_ _2\"></span>Il <span class=\"_ _6\"></span>Gru<span class=\"_ _0\"></span>ppo<span class=\"_ _3e\"> </span>rileva <span class=\"_ _29\"> </span>i <span class=\"_ _19\"> </span>ricavi <span class=\"_ _29\"> </span>quando <span class=\"_ _29\"> </span>ademp<span class=\"_ _0\"></span>ie <span class=\"_ _29\"> </span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _29\"> </span>prevista <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _29\"> </span>contratto, <span class=\"_ _29\"> </span>ossia <span class=\"_ _19\"> </span>quando<span class=\"_ _3e\"> </span>trasferisce al cliente il controllo dei beni o dei servizi.<span class=\"_ _3e\"> </span>Sulla  base  del  modell<span class=\"_ _2\"></span>o  a  cinque  fasi  introdotto  dall<span class=\"ff5\">\u2019</span>IFRS  15,  il  Gruppo<span class=\"_ _2\"></span>  procede  alla<span class=\"_ _3e\"> </span>rilevazione dei ricavi nel momento in cui risultino soddisfatti i seguenti criteri:<span class=\"_ _3e\"> </span>1)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">le <span class=\"_ _10\"></span>parti <span class=\"_ _10\"></span>hanno <span class=\"_ _10\"></span>approvato <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>contratto <span class=\"_ _10\"></span>(per <span class=\"_ _10\"></span>iscritto, <span class=\"_ _10\"></span>oralmente <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>nel <span class=\"_ _10\"></span>rispetto <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>altre<span class=\"_ _3e\"> </span></span></span>pratiche <span class=\"_ _17\"> </span>c<span class=\"_ _2\"></span>ommerciali <span class=\"_ _17\"> </span>a<span class=\"_ _2\"></span>bituali) <span class=\"_ _17\"> </span>e <span class=\"_ _19\"> </span>si <span class=\"_ _17\"> </span>so<span class=\"_ _2\"></span>no <span class=\"_ _17\"> </span>impegnate <span class=\"_ _19\"> </span>a <span class=\"_ _17\"> </span>a<span class=\"_ _2\"></span>dempiere <span class=\"_ _17\"> </span>le<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>rispettive<span class=\"_ _3e\"> </span>obbligazioni; <span class=\"_ _6\"></span>esiste <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>indi <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>accordo <span class=\"_ _6\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _6\"></span>parti <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>crea <span class=\"_ _2\"></span>diritti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>obbligazioni <span class=\"_ _6\"></span>esigibil<span class=\"_ _0\"></span><span class=\"ls27\">i<span class=\"_ _3e\"> </span></span>a prescindere dalla forma con la quale tale accor<span class=\"_ _2\"></span>do <span class=\"_ _0\"></span>viene manifestato;<span class=\"_ _3e\"> </span>2)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">i <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>ciascuna <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>quanto <span class=\"_ _12\"></span>riguarda <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>beni <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>servizi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>trasferire <span class=\"_ _12\"></span>sono<span class=\"_ _3e\"> </span></span></span>individuati;<span class=\"_ _3e\"> </span>3)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">le condiz<span class=\"_ _0\"></span>ioni di pagamen<span class=\"_ _2\"></span>to dei ben<span class=\"_ _0\"></span>i o servizi da<span class=\"_ _2\"></span> trasferire sono identificate;<span class=\"_ _3e\"> </span></span></span>4)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">il con<span class=\"_ _0\"></span>tratto ha sostanza commerciale;<span class=\"_ _2\"></span> ed<span class=\"_ _3e\"> </span></span></span>5)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">\u00e8 probabile che il Gr<span class=\"_ _2\"></span>uppo ricever\u00e0 il corrispettivo<span class=\"_ _2\"></span> a cui avr\u00e0 <span class=\"_ _2\"></span>diritto in cambio dei<span class=\"_ _2\"></span> beni<span class=\"_ _3e\"> </span></span></span>o servizi che saranno trasferiti al cliente.<span class=\"_ _3e\"> </span>Se <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>corrispettivo <span class=\"_ _10\"></span>promesso <span class=\"_ _12\"></span>nel <span class=\"_ _10\"></span>contratto <span class=\"_ _12\"></span>include <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>importo <span class=\"_ _10\"></span>variabile,<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _10\"></span>stima<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>importo <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>corrispettivo <span class=\"_ _10\"></span>al <span class=\"_ _9\"></span>quale <span class=\"_ _10\"></span>avr\u00e0 <span class=\"_ _9\"></span>diritto <span class=\"_ _10\"></span>in <span class=\"_ _9\"></span>cambio <span class=\"_ _9\"></span><span class=\"ls5\">de</span>l <span class=\"_ _10\"></span>trasferimento <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _10\"></span>beni <span class=\"_ _10\"></span>al<span class=\"_ _3e\"> </span>cliente.<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>ricavi <span class=\"_ _10\"></span>da <span class=\"_ _12\"></span>contratti <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>clien<span class=\"_ _0\"></span>ti <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>rilevati <span class=\"_ _10\"></span>sull<span class=\"_ _2\"></span>a <span class=\"_ _10\"></span>base <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>trasferimento <span class=\"_ _12\"></span>temporale <span class=\"_ _12\"></span>del<span class=\"_ _3e\"> </span>controllo <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>ben<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>e/o <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>servizi <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>cliente. <span class=\"_ _12\"></span>Nel <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>trasferimento <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>controllo<span class=\"_ _3e\"> </span>avvenga <span class=\"_ _12\"></span>man <span class=\"_ _10\"></span>mano <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>il <span class=\"_ _10\"></span>bene <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>costruito <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>che <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>servizi <span class=\"_ _12\"></span>vengono <span class=\"_ _12\"></span>resi<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>ricavi <span class=\"_ _10\"></span>vengono<span class=\"_ _3e\"> </span>rilevati <span class=\"_ _12\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">over <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ime</span>\u201d, <span class=\"_ _12\"></span>ossia <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>l\u2019<span class=\"ff4\">avanzamento <span class=\"_ _12\"></span>graduale <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>attivit\u00e0; <span class=\"_ _12\"></span>nel <span class=\"_ _10\"></span>caso, <span class=\"_ _12\"></span>invece, <span class=\"_ _12\"></span>in<span class=\"_ _3e\"> </span></span>cui il <span class=\"_ _2\"></span>trasferimento del c<span class=\"_ _2\"></span>ontrollo non avvenga<span class=\"_ _2\"></span> man mano c<span class=\"_ _2\"></span>he il <span class=\"_ _2\"></span>bene \u00e8 costrui<span class=\"_ _2\"></span>to o i <span class=\"_ _2\"></span>servizi<span class=\"_ _3e\"> </span>vengono  resi,  i  ricavi <span class=\"_ _f\"> </span>vengono  rilevati  \u201c<span class=\"ff7\">at  a  p<span class=\"_ _2\"></span>oint  in  time<span class=\"ff5\">\u201d,  ossia  al <span class=\"_ _f\"> </span>momento  della<span class=\"_ _3e\"> </span></span></span>consegna <span class=\"_ _0\"></span>finale del bene <span class=\"_ _0\"></span>o al <span class=\"_ _0\"></span>completamento dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>erogazione delle p<span class=\"_ _0\"></span>restazioni di <span class=\"_ _0\"></span>servizi.<span class=\"_ _3e\"> </span>Per <span class=\"_ _9\"></span>valutare<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019avanzamento <span class=\"_ _10\"></span>delle <span class=\"_ _9\"></span>commesse <span class=\"_ _10\"></span>\u201c<span class=\"ff7\">over <span class=\"_ _9\"></span>time</span>\u201d, <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>Societ\u00e0 <span class=\"_ _10\"></span>ha <span class=\"_ _10\"></span>scelto <span class=\"_ _9\"></span>il <span class=\"_ _10\"></span>criterio<span class=\"_ _3e\"> </span></span>della percentuale di avan<span class=\"_ _2\"></span>zamento valutata con la metodologia <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span><span class=\"ff7\">cost to cost</span>. Quando \u00e8<span class=\"_ _3e\"> </span>probabile  c<span class=\"_ _2\"></span>he  il <span class=\"_ _a\"> </span>totale  dei <span class=\"_ _f\"> </span>costi <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span>commessa <span class=\"_ _a\"> </span>a  vita <span class=\"_ _f\"> </span>intera <span class=\"_ _f\"> </span>superi <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>totale <span class=\"_ _f\"> </span>dei  ricavi<span class=\"_ _3e\"> </span>corrispondenti <span class=\"_ _a\"> </span>a <span class=\"_ _9\"></span>vit<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>intera, <span class=\"_ _15\"></span>la <span class=\"_ _15\"> </span>perdita <span class=\"_ _a\"> </span>potenziale <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"> </span>rilevata <span class=\"_ _a\"> </span>immediata<span class=\"_ _2\"></span>mente <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>conto<span class=\"_ _3e\"> </span>economico.<span class=\"_ _3e\"> </span>I <span class=\"_ _16\"> </span>contributi <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>conto <span class=\"_ _16\"> </span>capit<span class=\"_ _0\"></span>ale <span class=\"_ _13\"> </span>e <span class=\"_ _29\"> </span>in <span class=\"_ _16\"> </span>conto <span class=\"_ _16\"> </span>esercizio <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>rilevati <span class=\"_ _16\"> </span>quando <span class=\"_ _16\"> </span>sussiste <span class=\"_ _16\"> </span>la<span class=\"_ _3e\"> </span>ragionevole <span class=\"_ _a\"> </span>certezza <span class=\"_ _f\"> </span>ch<span class=\"_ _2\"></span>e <span class=\"_ _f\"> </span>essi <span class=\"_ _a\"> </span>saranno <span class=\"_ _a\"> </span>ricevuti <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>le <span class=\"_ _a\"> </span>condizioni <span class=\"_ _a\"> </span>a <span class=\"_ _f\"> </span>essi <span class=\"_ _a\"> </span>riferite <span class=\"_ _a\"> </span>risultano<span class=\"_ _3e\"> </span>soddisfatte. <span class=\"_ _15\"> </span>Nel <span class=\"_ _15\"> </span>caso <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>contributi <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>conto <span class=\"_ _15\"></span>capitale <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>relativo <span class=\"_ _9\"></span>valore <span class=\"_ _15\"> </span>nominale<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>viene<span class=\"_ _3e\"> </span>sospeso <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>accreditato <span class=\"_ _0\"></span>a conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>proporzione alla <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile<span class=\"_ _3e\"> </span>delle attivit\u00e0 a cui si riferiscono.<span class=\"_ _3e\"> </span>I contributi in conto esercizio vengono rilevati con un <span class=\"_ _0\"></span>criterio sistematico negli esercizi in<span class=\"_ _3e\"> </span>cui l<span class=\"ff5\">\u2019</span>entit\u00e0 rileva come costi le relative spese che i contributi inten<span class=\"_ _2\"></span>dono compensare.<span class=\"_ _3e\"> </span>Costi e spese<span class=\"_ _3e\"> </span>I <span class=\"_ _15\"></span>costi <span class=\"_ _15\"></span>sono <span class=\"_ _9\"></span>ricon<span class=\"_ _0\"></span>osciuti <span class=\"_ _9\"></span>a <span class=\"_ _15\"></span>conto <span class=\"_ _15\"></span>economico <span class=\"_ _15\"></span>quando <span class=\"_ _9\"></span>relativi <span class=\"_ _15\"> </span>a <span class=\"_ _15\"></span>beni <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>servizi <span class=\"_ _15\"></span>venduti <span class=\"_ _15\"></span>o<span class=\"_ _3e\"> </span>consumati <span class=\"_ _29\"> </span>nel <span class=\"_ _29\"> </span>periodo <span class=\"_ _29\"> </span>o <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _16\"> </span>ripartizione <span class=\"_ _29\"> </span>sistematica <span class=\"_ _29\"> </span>ovvero <span class=\"_ _16\"> </span>q<span class=\"_ _0\"></span>uando <span class=\"_ _16\"> </span>non <span class=\"_ _29\"> </span>si <span class=\"_ _29\"> </span>possa<span class=\"_ _3e\"> </span>identificare l<span class=\"ff5\">\u2019</span>utilit\u00e0 futura degli stessi.<span class=\"_ _3e\"> </span>Dividendi, proventi e oneri di na<span class=\"_ _2\"></span>tura finanziaria<span class=\"_ _3e\"> </span>voci <span class=\"_ _9\"></span>rilevate <span class=\"_ _9\"></span>direttamente <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>qu<span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>caso <span class=\"_ _9\"></span>anche <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>relative <span class=\"_ _9\"></span>imposte<span class=\"_ _3e\"> </span>differite sono anch<span class=\"ff5\">\u2019</span>esse imputate al patrimonio netto.<span class=\"_ _3e\"> </span>IDB <span class=\"_ _0\"></span>S.p.A. <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>rcitato, in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _12\"></span>consolidante, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>regime <span class=\"_ _0\"></span>fiscale<span class=\"_ _3e\"> </span>I <span class=\"_ _2\"></span>dividendi <span class=\"_ _6\"></span>distribuiti <span class=\"_ _2\"></span>costituiscono <span class=\"_ _2\"></span>movimento <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _6\"></span>netto <span class=\"_ _2\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>periodo <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>sono<span class=\"_ _3e\"> </span>approvati dall<span class=\"ff5\">\u2019</span>Assemblea degli Azionisti.<span class=\"_ _3e\"> </span>I <span class=\"_ _29\"> </span>dividendi <span class=\"_ _29\"> </span>ricevuti <span class=\"_ _16\"> </span>sono <span class=\"_ _29\"> </span>rilevati <span class=\"_ _16\"> </span>quando <span class=\"_ _29\"> </span>sorge <span class=\"_ _29\"> </span>il <span class=\"_ _16\"> </span>diritto <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>Gruppo <span class=\"_ _16\"> </span>a <span class=\"_ _29\"> </span>riceverne <span class=\"_ _29\"> </span>il<span class=\"_ _3e\"> </span>pagamento.<span class=\"_ _3e\"> </span>I <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>roventi <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>gli <span class=\"_ _a\"> </span>oneri <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>natura <span class=\"_ _a\"> </span>finanziaria <span class=\"_ _f\"> </span>sono <span class=\"_ _a\"> </span>riconosciuti <span class=\"_ _f\"> </span>in <span class=\"_ _a\"> </span>base <span class=\"_ _f\"> </span>alla <span class=\"_ _a\"> </span>competenza<span class=\"_ _3e\"> </span>temporale.<span class=\"_ _3e\"> </span>Imposte sul reddito<span class=\"_ _3e\"> </span>Le imposte del periodo rappresentano la somma delle imposte correnti e differite.<span class=\"_ _3e\"> </span>Le imposte corr<span class=\"_ _2\"></span>enti sono basate<span class=\"_ _2\"></span> sul risultato<span class=\"_ _2\"></span> imponibile del periodo. Il <span class=\"_ _2\"></span>reddito imponibile<span class=\"_ _3e\"> </span>differisce dal risultato riportato nel conto economico poich\u00e9 esclude componenti positivi<span class=\"_ _3e\"> </span>e <span class=\"_ _2\"></span>negativi c<span class=\"_ _2\"></span>he saranno <span class=\"_ _2\"></span>tassabili <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>deducibili i<span class=\"_ _2\"></span>n altri<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>esercizi ed <span class=\"_ _2\"></span>esclude i<span class=\"_ _2\"></span>noltre voci <span class=\"_ _6\"></span>che non<span class=\"_ _3e\"> </span>saranno mai <span class=\"_ _0\"></span>tassabili o <span class=\"_ _0\"></span>deducibili. La passivit\u00e0 <span class=\"_ _0\"></span>per imposte correnti \u00e8 <span class=\"_ _0\"></span>calcolata seguendo<span class=\"_ _3e\"> </span>le norme fiscali in vigore alla data di bilancio.<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"> </span>differite <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>ci <span class=\"_ _15\"></span>si <span class=\"_ _15\"> </span>aspetta <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>pagare <span class=\"_ _15\"> </span>o <span class=\"_ _a\"> </span>di <span class=\"_ _9\"></span>recuperare<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>sulle<span class=\"_ _3e\"> </span>differenze temporanee fra il <span class=\"_ _0\"></span>valore contabile delle attivit\u00e0 e delle passivit\u00e0 di bilancio <span class=\"_ _0\"></span>e il<span class=\"_ _3e\"> </span>corrispondente valore f<span class=\"_ _0\"></span>iscale. Le passivit\u00e0 fiscali differite son<span class=\"_ _0\"></span>o genera<span class=\"_ _0\"></span>lmente rilevate per<span class=\"_ _3e\"> </span>tutte le d<span class=\"_ _0\"></span>ifferenze temporanee imponibili, mentre <span class=\"_ _0\"></span>le attivit\u00e0 fiscali <span class=\"_ _0\"></span>differite sono rilevate<span class=\"_ _3e\"> </span>nella <span class=\"_ _12\"></span>misura <span class=\"_ _12\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _12\"></span>si <span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>enga <span class=\"_ _0\"></span>probabile <span class=\"_ _12\"></span>che <span class=\"_ _0\"></span>vi <span class=\"_ _10\"></span>saranno <span class=\"_ _0\"></span>risultati <span class=\"_ _0\"></span>fiscali <span class=\"_ _12\"></span>imponibili <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>futuro<span class=\"_ _3e\"> </span>che <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>sentano <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span>differenze <span class=\"_ _12\"></span>temporanee<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deducibili. <span class=\"_ _0\"></span>Il <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>carico <span class=\"_ _12\"></span>delle<span class=\"_ _3e\"> </span>attivit\u00e0 fiscali differite \u00e8 rivisto a ogn<span class=\"_ _0\"></span>i data di bilancio e ridotto <span class=\"_ _0\"></span>nella misura in cui non <span class=\"_ _0\"></span>sia<span class=\"_ _3e\"> </span>pi\u00f9 <span class=\"_ _9\"></span>probabile <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esistenza <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>sufficienti <span class=\"_ _9\"></span>redditi <span class=\"_ _9\"></span>imponibili <span class=\"_ _9\"></span>tali <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>consentire <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>tutto <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>in<span class=\"_ _3e\"> </span>parte il recupero di tali attivit\u00e0.<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>imposte <span class=\"_ _9\"></span>differite <span class=\"_ _15\"></span>sono <span class=\"_ _9\"></span>calcolate <span class=\"_ _15\"></span>in <span class=\"_ _9\"></span>base <span class=\"_ _15\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>aliquota <span class=\"_ _9\"></span>fiscale <span class=\"_ _15\"></span>che <span class=\"_ _9\"></span>ci <span class=\"_ _15\"></span>si <span class=\"_ _9\"></span>aspetta <span class=\"_ _15\"> </span>sar\u00e0 <span class=\"_ _15\"></span>in<span class=\"_ _3e\"> </span>vigore <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>momento <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>realizzo <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>estinzione <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>assivit\u00e0. <span class=\"_ _10\"></span>Le <span class=\"_ _10\"></span>imposte<span class=\"_ _3e\"> </span>differite sono <span class=\"_ _2\"></span>imputate direttamente al <span class=\"_ _2\"></span>conto economico, a <span class=\"_ _2\"></span>eccezione di <span class=\"_ _2\"></span>quelle relative a<span class=\"_ _3e\"> </span>periodicamente <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>gli <span class=\"_ _a\"> </span>effetti <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>ogni <span class=\"_ _a\"> </span>variazione <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>esse <span class=\"_ _a\"> </span>apportate <span class=\"_ _a\"> </span>sono <span class=\"_ _f\"> </span>riflessi <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>conto<span class=\"_ _3e\"> </span>economico nel <span class=\"_ _2\"></span>periodo i<span class=\"_ _2\"></span>n cui avvie<span class=\"_ _2\"></span>ne la <span class=\"_ _2\"></span>revisione <span class=\"_ _2\"></span>di stima, se la<span class=\"_ _2\"></span> revisione <span class=\"_ _2\"></span>stessa ha<span class=\"_ _2\"></span> effetti<span class=\"_ _3e\"> </span>solo su <span class=\"_ _2\"></span>tale periodo, opp<span class=\"_ _2\"></span>ure nei periodi <span class=\"_ _2\"></span>successivi se <span class=\"_ _2\"></span>la revisione <span class=\"_ _2\"></span>ha effetti <span class=\"_ _2\"></span>sia sul periodo<span class=\"_ _3e\"> </span>del <span class=\"_ _13\"> </span>consolidato <span class=\"_ _13\"> </span>fiscale <span class=\"_ _13\"> </span>nazionale <span class=\"_ _13\"> </span>disciplinato <span class=\"_ _13\"> </span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>art. <span class=\"_ _13\"> </span>117 <span class=\"_ _13\"> </span>e <span class=\"_ _16\"> </span>seg. <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>DPR <span class=\"_ _13\"> </span>917/1986<span class=\"_ _3e\"> </span>(\u201cTUIR\u201d), <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>consente <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span><span class=\"ff4\">determinare <span class=\"_ _0\"></span>l</span>\u2019<span class=\"ff4\">IRES <span class=\"_ _12\"></span>su <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>imponibile <span class=\"_ _12\"></span>corrispondente <span class=\"_ _0\"></span>alla<span class=\"_ _3e\"> </span></span>somma <span class=\"_ _15\"> </span>algeb<span class=\"_ _0\"></span>rica <span class=\"_ _15\"></span>degli <span class=\"_ _15\"> </span>impon<span class=\"_ _0\"></span>ibili <span class=\"_ _15\"></span>positivi <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>egativi <span class=\"_ _15\"></span>delle <span class=\"_ _15\"> </span>singole <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _15\"> </span>partecipanti.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>accordo  di<span class=\"_ _2\"></span>  consolidato  \u00e8<span class=\"_ _2\"></span>  stato <span class=\"_ _f\"> </span>stipulato <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>data  4<span class=\"_ _2\"></span>  ottobre <span class=\"_ _f\"> </span>2018  con <span class=\"_ _f\"> </span>le <span class=\"_ _f\"> </span>controllate<span class=\"_ _3e\"> </span>Gervasoni, <span class=\"_ _15\"></span>Meridiani <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>Cenacchi <span class=\"_ _15\"> </span>International<span class=\"_ _0\"></span>; <span class=\"_ _9\"></span>dal <span class=\"_ _15\"> </span>2020 <span class=\"_ _15\"> </span>ne <span class=\"_ _15\"> </span>fanno <span class=\"_ _15\"> </span>parte <span class=\"_ _15\"> </span>anche <span class=\"_ _15\"></span>Davide<span class=\"_ _3e\"> </span>Groppi, <span class=\"_ _f\"> </span>Saba <span class=\"_ _f\"> </span>Italia <span class=\"_ _f\"> </span>e <span class=\"_ _a\"> </span>Mod<span class=\"_ _0\"></span>ar, <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>2021 <span class=\"_ _f\"> </span>Flexalighting <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>2023 <span class=\"_ _a\"> </span>Gamma  Arredamenti<span class=\"_ _3e\"> </span>International.<span class=\"_ _3e\"> </span>Operazioni in valuta estera<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>operazioni i<span class=\"_ _2\"></span>n valute <span class=\"_ _2\"></span>diverse <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>Euro <span class=\"_ _2\"></span>sono i<span class=\"_ _2\"></span>nizialmente <span class=\"_ _2\"></span>rilevate ai <span class=\"_ _2\"></span>cambi<span class=\"_ _2\"></span> alle <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>delle<span class=\"_ _3e\"> </span>stesse. Alla data di bila<span class=\"_ _2\"></span>ncio le attivit\u00e0 e le<span class=\"_ _2\"></span> passivit\u00e0 monetarie denominate <span class=\"_ _2\"></span>nelle succitate<span class=\"_ _3e\"> </span>valute sono convertite ai cambi correnti a t<span class=\"_ _0\"></span>ale data. Le attivit\u00e0 non monetarie valutate al<span class=\"_ _3e\"> </span>costo <span class=\"_ _9\"></span>storico <span class=\"_ _9\"></span>denominate <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>valuta <span class=\"_ _10\"></span>estera <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>convertite <span class=\"_ _9\"></span>ai <span class=\"_ _9\"></span>cambi <span class=\"_ _10\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>essere <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>data<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>operazione, <span class=\"_ _29\"> </span>senza <span class=\"_ _29\"> </span>alcun <span class=\"_ _29\"> </span>adeguamento <span class=\"_ _29\"> </span>ai <span class=\"_ _29\"> </span>cambi <span class=\"_ _29\"> </span>di <span class=\"_ _19\"> </span>fine <span class=\"_ _19\"> </span>periodo; <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>poste <span class=\"_ _29\"> </span>non<span class=\"_ _3e\"> </span>monetarie <span class=\"_ _0\"></span>iscritte al <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value</span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>valuta <span class=\"_ _0\"></span>estera sono <span class=\"_ _0\"></span>convertite <span class=\"_ _0\"></span>usando il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambio<span class=\"_ _3e\"> </span>alla data di determinazione di tale valore.<span class=\"_ _3e\"> </span>Le <span class=\"_ _16\"> </span>differenze <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>camb<span class=\"_ _0\"></span>io <span class=\"_ _13\"> </span>emergenti <span class=\"_ _13\"> </span>dalla <span class=\"_ _16\"> </span>regolazione <span class=\"_ _13\"> </span>delle <span class=\"_ _16\"> </span>poste <span class=\"_ _13\"> </span>monet<span class=\"_ _0\"></span>arie <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>dalla<span class=\"_ _3e\"> </span>riesposizione <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>stesse <span class=\"_ _10\"></span>ai <span class=\"_ _0\"></span>camb<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>correnti <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>fine <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>periodo <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>imputate <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>conto<span class=\"_ _3e\"> </span>economico del periodo.<span class=\"_ _3e\"> </span>Valutazioni discrezionali e stime contabili significative<span class=\"_ _3e\"> </span>La  redazione  del  bilancio  e  delle  relative  note  esplicative  in  applicaz<span class=\"_ _0\"></span>ione  degli  IFRS<span class=\"_ _3e\"> </span>richiede <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>degli Amministratori <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>effettuazi<span class=\"_ _2\"></span>one <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i stime <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>assunzioni che <span class=\"_ _0\"></span>hanno<span class=\"_ _3e\"> </span>effetto <span class=\"_ _10\"></span>sui <span class=\"_ _9\"></span>valori <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>bilancio <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>informativa <span class=\"_ _10\"></span>relativa <span class=\"_ _10\"></span>ad<span class=\"_ _3e\"> </span>attivit\u00e0 <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>bilancio. <span class=\"_ _10\"></span>Le <span class=\"_ _12\"></span>stime <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>assunzioni <span class=\"_ _12\"></span>utilizzate <span class=\"_ _12\"></span>sono<span class=\"_ _3e\"> </span>basate sull<span class=\"ff5\">\u2019</span>esperienza e su altri fattori considerati rilevanti. I risultati che si consuntivano<span class=\"_ _3e\"> </span>a posteriori potrebbero perci\u00f2 differire da tali <span class=\"_ _0\"></span>stime. <span class=\"_ _0\"></span>Le stime e le assunzioni sono <span class=\"_ _0\"></span>riviste<span class=\"_ _3e\"> </span>corrente sia su quelli futuri.<span class=\"_ _3e\"> </span>Le <span class=\"_ _9\"></span>principali <span class=\"_ _10\"></span>assunzioni <span class=\"_ _10\"></span>degli <span class=\"_ _10\"></span>Ammin<span class=\"_ _0\"></span>istratori<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>utilizzate <span class=\"_ _10\"></span>nel <span class=\"_ _10\"></span>processo <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>applicazione <span class=\"_ _10\"></span>dei<span class=\"_ _3e\"> </span>principi contabili riguardo <span class=\"_ _0\"></span>al futuro e <span class=\"_ _0\"></span>che potrebbero dare luogo <span class=\"_ _0\"></span>a rettifiche significative<span class=\"_ _3e\"> </span>di <span class=\"_ _15\"></span>valore <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>periodo <span class=\"_ _9\"></span>su<span class=\"_ _0\"></span>ccessivo <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>q<span class=\"_ _0\"></span>uello <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>riferimento <span class=\"_ _9\"></span>sono<span class=\"_ _3e\"> </span>descritte <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>rifer<span class=\"_ _0\"></span>iment<span class=\"_ _2\"></span>o <span class=\"_ _10\"></span>ai <span class=\"_ _12\"></span>singoli <span class=\"_ _12\"></span>criteri <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>valutazione.<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>Il<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>Gruppo <span class=\"_ _0\"></span>ha <span class=\"_ _10\"></span>basato <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>proprie<span class=\"_ _3e\"> </span>stime <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>assunzioni <span class=\"_ _10\"></span>su <span class=\"_ _12\"></span>parametri <span class=\"_ _10\"></span>disponibili <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>momento <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>preparazione <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>bilancio<span class=\"_ _3e\"> </span>consolidato.  T<span class=\"_ _2\"></span>uttavia,  le <span class=\"_ _a\"> </span>attuali  circostanze <span class=\"_ _f\"> </span>e <span class=\"_ _a\"> </span>assunz<span class=\"_ _0\"></span>ioni <span class=\"_ _f\"> </span>su  eventi <span class=\"_ _a\"> </span>futuri  potrebbero<span class=\"_ _3e\"> </span>modificarsi <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>causa <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cambiamenti <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>mercato <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>accadimenti <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>controllabili <span class=\"_ _10\"></span>dal<span class=\"_ _3e\"> </span>Gruppo. Tali eventuali cambiamenti sono riflessi nelle assunzioni quando ac<span class=\"_ _2\"></span>cadono.<span class=\"_ _3e\"> </span>Le principali stime operate dal Gruppo riguardano:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">la recuperabilit\u00e0 del valore di attivit\u00e0 non correnti immateriali;<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">la stima del <span class=\"_ _0\"></span>prezzo differito <span class=\"_ _0\"></span>(<span class=\"ff7\">earn out</span><span class=\"ls8\">) </span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>esercizio delle opzioni put correlate alle<span class=\"_ _3e\"> </span></span></span>operazioni di aggregazione aziendale perfezionate nel corso dei<span class=\"_ _2\"></span> diversi esercizi;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">la <span class=\"_ _a\"> </span>stima <span class=\"_ _a\"> </span>relativa <span class=\"_ _15\"> </span>al <span class=\"_ _a\"> </span>piano <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>incentivazio<span class=\"_ _2\"></span>ne <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>medio <span class=\"_ _a\"> </span>lungo <span class=\"_ _15\"> </span>termine <span class=\"_ _a\"> </span>che <span class=\"_ _15\"> </span>collega <span class=\"_ _a\"> </span>la<span class=\"_ _3e\"> </span></span></span>remunerazione ai risultati (c.d. \u201c<span class=\"ff7\">Long Term Incentive Plan</span>\u201d);<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">gli accantonamenti per obsolescenza di magazzino.<span class=\"_ _3e\"> </span></span></span>Avviamento e marchi a vita utile indefinita<span class=\"_ _3e\"> </span>Con <span class=\"_ _2\"></span>particolare <span class=\"_ _2\"></span>riferimento all<span class=\"ff5\">\u2019</span>avviam<span class=\"_ _2\"></span>ento e <span class=\"_ _6\"></span>ai marchi, <span class=\"_ _2\"></span>entrambi <span class=\"_ _2\"></span>a vi<span class=\"_ _2\"></span>ta <span class=\"_ _2\"></span>utile <span class=\"_ _2\"></span>indefinita, gli<span class=\"_ _3e\"> </span>stessi  vengono <span class=\"_ _f\"> </span>sottoposti  a<span class=\"_ _2\"></span>  verifica<span class=\"_ _2\"></span>  circa  eve<span class=\"_ _2\"></span>ntuali  perdite <span class=\"_ _a\"> </span>di  valore <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>periodicit\u00e0<span class=\"_ _3e\"> </span>almeno annuale; detta <span class=\"_ _0\"></span>verifica richiede una stima <span class=\"_ _0\"></span>del valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>unit\u00e0 generatrice<span class=\"_ _3e\"> </span>di flussi finanziari cui \u00e8 attribuito l<span class=\"ff5\">\u2019</span>avviamento e il marchio.<span class=\"_ _3e\"> </span>Una  riduz<span class=\"_ _0\"></span>ione  di <span class=\"_ _13\"> </span>valore  si  verifica <span class=\"_ _13\"> </span>quando  il <span class=\"_ _13\"> </span>valore  contabile <span class=\"_ _13\"> </span>di  un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"> </span>o  unit<span class=\"_ _0\"></span>\u00e0<span class=\"_ _3e\"> </span>generatrice di flussi<span class=\"_ _2\"></span> di cassa eccede il proprio<span class=\"_ _2\"></span> valore recuperabile, che \u00e8 il<span class=\"_ _2\"></span> maggiore tra il<span class=\"_ _3e\"> </span>suo <span class=\"ff7\">fair value</span> dedotti i costi di vendita e il suo valore d<span class=\"ff5\">\u2019</span>uso.<span class=\"_ _3e\"> </span>Il <span class=\"ff7\">fair value</span> meno i costi di ve<span class=\"_ _2\"></span>ndita \u00e8 l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ammontare ottenibil<span class=\"_ _2\"></span>e dalla vendita di un<span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0 o<span class=\"_ _3e\"> </span>di <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _0\"></span>generatrice <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>cassa <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>libera <span class=\"_ _0\"></span>transazione <span class=\"_ _0\"></span>fra <span class=\"_ _0\"></span>parti <span class=\"_ _0\"></span>consapevoli <span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span>disponibili, dedotti i costi della dismissione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _12\"></span>calcolo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>asato <span class=\"_ _0\"></span>su <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>modello <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>attualizzazione <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cassa. <span class=\"_ _0\"></span>I<span class=\"_ _3e\"> </span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>derivati <span class=\"_ _0\"></span>dal <span class=\"_ _12\"></span>Piano <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>anni <span class=\"_ _0\"></span>successivi <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quello <span class=\"_ _0\"></span>in <span class=\"_ _12\"></span>corso <span class=\"_ _0\"></span>(2024-2026)<span class=\"_ _3e\"> </span>e <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>includono <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>ristrutturazione <span class=\"_ _6\"></span>per <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>quali <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>non <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>ancora <span class=\"_ _6\"></span>impegnato<span class=\"_ _3e\"> </span>o <span class=\"_ _17\"> </span>investimenti <span class=\"_ _17\"> </span>futuri <span class=\"_ _18\"> </span>rilevanti <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>incrementeranno <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>risu<span class=\"_ _0\"></span>ltati <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _17\"> </span>inclusa<span class=\"_ _3e\"> </span>nell<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _f\"> </span>generatrice <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>flussi <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>cassa <span class=\"_ _a\"> </span>oggetto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>valutazione. <span class=\"_ _f\"> </span>Il <span class=\"_ _a\"> </span>valore <span class=\"_ _f\"> </span>recuperabile<span class=\"_ _3e\"> </span>dipende <span class=\"_ _9\"></span>sensibilmente <span class=\"_ _10\"></span>dal <span class=\"_ _9\"></span>tasso <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>sconto <span class=\"_ _9\"></span>utilizzato <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>modello <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>attualizzazione <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ei<span class=\"_ _3e\"> </span>flussi di <span class=\"_ _2\"></span>cassa, cos\u00ec <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>dai flussi <span class=\"_ _2\"></span>di c<span class=\"_ _2\"></span>assa attesi i<span class=\"_ _2\"></span>n futuro <span class=\"_ _2\"></span>e del <span class=\"_ _2\"></span>tasso di <span class=\"_ _2\"></span>crescita utilizzato<span class=\"_ _3e\"> </span>per l<span class=\"ff5\">\u2019</span>estrapolazione.<span class=\"_ _3e\"> </span>Al <span class=\"_ _6\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _6\"></span>2023 <span class=\"_ _2\"></span><span class=\"ff5\">il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile <span class=\"_ _2\"></span>dell\u2019avviamento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _6\"></span><span class=\"ff4 ls6\">134<span class=\"ls0\">.<span class=\"ls14\">91<span class=\"_ _0\"></span></span>9 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>ment<span class=\"_ _0\"></span>re<span class=\"_ _3e\"> </span></span></span></span>il valore dei marchi \u00e8 di euro <span class=\"ls6\">57</span>.461 migliaia. Maggiori dettagli sono forniti alla Nota 2.<span class=\"_ _3e\"> </span>Prezzo di esercizio d<span class=\"_ _2\"></span>elle opzioni put sp<span class=\"_ _2\"></span>ett<span class=\"_ _0\"></span>anti ag<span class=\"_ _2\"></span>li azionisti di minoranza <span class=\"_ _2\"></span>e prezzo <span class=\"_ _0\"></span>differito<span class=\"_ _3e\"> </span>(earn out) per l<span class=\"ffc\">\u2019</span>acquisto di quote di minoranza<span class=\"_ _3e\"> </span>Le <span class=\"_ _0\"></span>acquisizioni <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>perfezionate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>degli u<span class=\"_ _0\"></span>ltimi <span class=\"_ _0\"></span>esercizi <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>nel<span class=\"_ _3e\"> </span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>usualmente <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>articolano <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>percorso <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>costituzione <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>una<span class=\"_ _3e\"> </span>societ\u00e0 veicolo, finalizzata all<span class=\"ff5\">\u2019</span>acquisto della societ\u00e0 target e la s<span class=\"_ _2\"></span>uccessiva fusione inversa<span class=\"_ _3e\"> </span>della <span class=\"_ _10\"></span>societ\u00e0 <span class=\"_ _9\"></span>veicolo <span class=\"_ _10\"></span>nella <span class=\"_ _10\"></span>societ\u00e0 <span class=\"_ _10\"></span>target. <span class=\"_ _10\"></span>Il <span class=\"_ _10\"></span>prezzo <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>acquisto <span class=\"_ _10\"></span>prevede <span class=\"_ _10\"></span>normalmente <span class=\"_ _10\"></span>il<span class=\"_ _3e\"> </span>riconoscimento <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span><span class=\"ff7\">ea<span class=\"_ _2\"></span>rn <span class=\"_ _12\"></span>out<span class=\"ff4\">, <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>liqu<span class=\"_ _0\"></span>idarsi <span class=\"_ _0\"></span>entro <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>certo <span class=\"_ _12\"></span>arco <span class=\"_ _12\"></span>temporale <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>prezzo<span class=\"_ _3e\"> </span></span></span>con parametri pred<span class=\"_ _2\"></span>efiniti. L<span class=\"ff5\">\u2019<span class=\"ff7\">earn out</span></span> \u00e8 infatt<span class=\"_ _2\"></span>i direttamente legato alle<span class=\"_ _2\"></span> performance della<span class=\"_ _3e\"> </span>societ\u00e0  target, <span class=\"_ _f\"> </span>normalmente  l<span class=\"ff5\">\u2019</span>EBITDA <span class=\"_ _f\"> </span>e  la <span class=\"_ _f\"> </span>posizione  fi<span class=\"_ _2\"></span>nanziaria  netta <span class=\"_ _f\"> </span>come  definite<span class=\"_ _3e\"> </span>contrattualmente <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>parti, <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>possono <span class=\"_ _0\"></span>differire <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>consuntiv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>alle<span class=\"_ _3e\"> </span>stime contenute nel business plan della societ\u00e0 target.<span class=\"_ _3e\"> </span>Le acquisizioni <span class=\"_ _2\"></span>sono talvolta t<span class=\"_ _2\"></span>otalitarie, ma in <span class=\"_ _2\"></span>taluni casi <span class=\"_ _2\"></span>prevedono l<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _2\"></span>iniziale<span class=\"_ _3e\"> </span>della <span class=\"_ _0\"></span>quota <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>maggioranza <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>meccanismo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span><span class=\"ff7\">put <span class=\"_ _0\"></span>&amp; <span class=\"_ _12\"></span>call</span> <span class=\"_ _0\"></span>(put <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>favore <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>venditore <span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span>call <span class=\"_ _f\"> </span>a  favo<span class=\"_ _2\"></span>re  dell<span class=\"ff5\">\u2019</span>acquirente)<span class=\"_ _2\"></span>  per <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _f\"> </span>della <span class=\"_ _f\"> </span>successiva <span class=\"_ _f\"> </span>quota <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span>minoranza.<span class=\"_ _3e\"> </span>Anche <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>quota <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>minoranza <span class=\"_ _10\"></span>passa <span class=\"_ _10\"></span>attraverso <span class=\"_ _12\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>efinizione <span class=\"_ _10\"></span>contratt<span class=\"_ _2\"></span>uale<span class=\"_ _3e\"> </span>che <span class=\"_ _9\"></span>ne <span class=\"_ _9\"></span>lega <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>alle <span class=\"_ _9\"></span>performance <span class=\"_ _9\"></span>aziendali <span class=\"_ _9\"></span>effettive <span class=\"_ _9\"></span>rispetto <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>quelle <span class=\"_ _9\"></span>stimate <span class=\"_ _9\"></span>nel<span class=\"_ _3e\"> </span>business <span class=\"_ _10\"></span>plan, <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>para<span class=\"_ _2\"></span>metri <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>calcolo <span class=\"_ _12\"></span>ancora <span class=\"_ _10\"></span>contrattualmente <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>redefiniti <span class=\"_ _10\"></span>fra <span class=\"_ _12\"></span>le <span class=\"_ _10\"></span>parti<span class=\"_ _3e\"> </span>(tipicamente EBITDA e posizione finanziaria netta).<span class=\"_ _3e\"> </span>Su  en<span class=\"_ _2\"></span>trambe  le <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>inanziarie <span class=\"_ _f\"> </span>(debito <span class=\"_ _f\"> </span>per  <span class=\"ff7\">earn <span class=\"_ _a\"> </span>out</span>  e <span class=\"_ _f\"> </span>valore  dell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _a\"> </span>put)<span class=\"_ _3e\"> </span>maturano <span class=\"_ _17\"> </span>interessi, <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>tengono <span class=\"_ _17\"> </span>conto <span class=\"_ _18\"> </span>del <span class=\"_ _17\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>indebitamento <span class=\"_ _17\"> </span>della<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>societ<span class=\"_ _0\"></span>\u00e0<span class=\"_ _3e\"> </span>controllante, ma anche della natura della passivit\u00e0 finanziaria.<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>debito <span class=\"_ _0\"></span>per <span class=\"_ _10\"></span><span class=\"ff7\">ea<span class=\"_ _2\"></span>rn <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ut<span class=\"ff4\"> <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>put <span class=\"_ _12\"></span>possono <span class=\"_ _0\"></span>presentare <span class=\"_ _0\"></span>delle<span class=\"_ _3e\"> </span></span></span>variazioni <span class=\"_ _a\"> </span>da <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>periodo <span class=\"_ _a\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>altro, <span class=\"_ _a\"> </span>riflesse <span class=\"_ _a\"> </span>a <span class=\"_ _f\"> </span>conto <span class=\"_ _a\"> </span>economico <span class=\"_ _f\"> </span>tra <span class=\"_ _a\"> </span>gli <span class=\"_ _a\"> </span>oneri <span class=\"_ _f\"> </span>finanziari,<span class=\"_ _3e\"> </span>dipendendo  strettamente  dalle <span class=\"_ _13\"> </span>perfomance  effettive  delle <span class=\"_ _13\"> </span>societ\u00e0  rispetto  a <span class=\"_ _13\"> </span>quelle<span class=\"_ _3e\"> </span>previste <span class=\"_ _13\"> </span>inizialmente <span class=\"_ _13\"> </span>a  p<span class=\"_ _0\"></span>iano.  Pe<span class=\"_ _0\"></span>r  maggiori <span class=\"_ _13\"> </span>dettagli <span class=\"_ _13\"> </span>si <span class=\"_ _13\"> </span>rimanda  alla <span class=\"_ _16\"> </span>Nota <span class=\"_ _13\"> </span><span class=\"ls6\">18</span> <span class=\"_ _13\"> </span><span class=\"ff5\">\u201cAltre<span class=\"_ _3e\"> </span></span>passivit\u00e0 <span class=\"_ _14\"> </span>finanziarie\u201d<span class=\"ff6 fs7\"> <span class=\"_ _11\"> </span></span><span class=\"ff4\">nonch\u00e9 <span class=\"_ _14\"> </span>alle <span class=\"_ _14\"> </span>indicazioni <span class=\"_ _11\"> </span>contenute <span class=\"_ _14\"> </span>nella <span class=\"_ _14\"> </span>successiva <span class=\"_ _11\"> </span>nota <span class=\"_ _14\"> </span>di<span class=\"_ _3e\"> </span></span>commento dei rischi finanziari.<span class=\"_ _3e\"> </span>Obsolescenza di magazzino<span class=\"_ _3e\"> </span>Le societ\u00e0 <span class=\"_ _2\"></span>del Grup<span class=\"_ _2\"></span>po adottano <span class=\"_ _2\"></span>delle metodologi<span class=\"_ _2\"></span>e di calcolo<span class=\"_ _2\"></span> finalizzate <span class=\"_ _2\"></span>a stimare <span class=\"_ _2\"></span>il f<span class=\"_ _2\"></span>ondo<span class=\"_ _3e\"> </span>svalutazione maga<span class=\"_ _2\"></span>zzino, analiticamente <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di s<span class=\"_ _2\"></span>pecifiche considerazi<span class=\"_ _2\"></span>oni sul <span class=\"_ _2\"></span>ciclo <span class=\"_ _2\"></span>di<span class=\"_ _3e\"> </span>vita <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>prodotti <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>s<span class=\"_ _2\"></span>ul <span class=\"_ _15\"> </span>relativo <span class=\"_ _a\"> </span>stato <span class=\"_ _9\"></span>delle <span class=\"_ _15\"> </span>rimanenze <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>forfettariamente<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>sulla <span class=\"_ _15\"> </span>base <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>specifici indici di ro<span class=\"_ _2\"></span>taz<span class=\"_ _0\"></span>ione, <span class=\"_ _2\"></span>calcolati separatamente per le materi<span class=\"_ _2\"></span>e prime e per i <span class=\"_ _2\"></span>prodotti<span class=\"_ _3e\"> </span>finiti. <span class=\"_ _a\"> </span>Agli <span class=\"_ _15\"> </span>ind<span class=\"_ _0\"></span>ici <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>rotazione <span class=\"_ _a\"> </span>vengono <span class=\"_ _a\"> </span>associate <span class=\"_ _15\"></span>delle <span class=\"_ _a\"> </span>percentuali <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>svalutazione <span class=\"_ _a\"> </span>che<span class=\"_ _3e\"> </span>riflettono <span class=\"_ _15\"> </span>la <span class=\"_ _15\"></span>specificit\u00e0 <span class=\"_ _9\"></span>delle <span class=\"_ _15\"> </span>singole <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>roduzioni.<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>Tali <span class=\"_ _a\"> </span>valutazioni <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>resentano <span class=\"_ _15\"></span>inevitabili<span class=\"_ _3e\"> </span>elementi di soggettivit\u00e0 che possono riflettersi nella stima dei fondi delle diverse societ\u00e0<span class=\"_ _3e\"> </span>del Gruppo. Per maggiori informazioni si veda la Nota 7.<span class=\"_ _3e\"> </span>Uso di stime<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _29\"> </span>dell<span class=\"ff5\">\u2019</span>economia <span class=\"_ _29\"> </span>globale, <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>conte<span class=\"_ _0\"></span>sto <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>instabilit\u00e0 <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>olitica, <span class=\"_ _29\"> </span>economica <span class=\"_ _29\"> </span>e<span class=\"_ _3e\"> </span>finanziaria nonch\u00e9 la volatilit\u00e0 dei mercati finanziari potrebbero influenzar<span class=\"_ _2\"></span>e l<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>andamento<span class=\"_ _3e\"> </span>del <span class=\"_ _12\"></span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>ossibili <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>fetti <span class=\"_ _12\"></span>negativi <span class=\"_ _12\"></span>sulla <span class=\"_ _10\"></span>sua <span class=\"_ _12\"></span>situazione <span class=\"_ _12\"></span>econ<span class=\"_ _0\"></span>omica, <span class=\"_ _12\"></span>patrimoniale <span class=\"_ _12\"></span>e<span class=\"_ _3e\"> </span>finanziaria. Nel quadro macroeconomico generale assumono rilievo<span class=\"_ _2\"></span> le incertezze relative<span class=\"_ _3e\"> </span>(i) agli impatti delle<span class=\"_ _2\"></span> sanzioni imposte a livello m<span class=\"_ _2\"></span>ondiale nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ambito del conflitto<span class=\"_ _2\"></span> in essere<span class=\"_ _3e\"> </span>alla data di ri<span class=\"_ _2\"></span>ferimento del bilancio tra la Re<span class=\"_ _2\"></span>pubblica Federale Russa e l<span class=\"ff5\">\u2019</span>Ucraina <span class=\"ls7\">e,</span> non da<span class=\"_ _3e\"> </span>ultimo, <span class=\"_ _2e\"> </span>dal <span class=\"_ _2b\"> </span>conflitto <span class=\"_ _2b\"> </span>israelo-palestinese <span class=\"_ _2e\"> </span>e <span class=\"_ _2e\"> </span>(ii) <span class=\"_ _2b\"> </span>ai <span class=\"_ _2e\"> </span>potenziali <span class=\"_ _2b\"> </span>riflessi <span class=\"_ _2e\"> </span>derivanti <span class=\"_ _2e\"> </span>dal<span class=\"_ _3e\"> </span>cambiamento climatico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>presente <span class=\"_ _12\"></span>bilancio <span class=\"_ _12\"></span>con<span class=\"_ _0\"></span>tiene <span class=\"_ _12\"></span>stime <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>ipotesi <span class=\"_ _12\"></span>ef<span class=\"_ _0\"></span>fettuate <span class=\"_ _12\"></span>dal <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>relative <span class=\"_ _10\"></span>ad <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e<span class=\"_ _3e\"> </span>passivit\u00e0, <span class=\"_ _a\"> </span>cost<span class=\"_ _0\"></span>i, <span class=\"_ _a\"> </span>ricavi, <span class=\"_ _a\"> </span>altri <span class=\"_ _f\"> </span>utili/perdite <span class=\"_ _a\"> </span>complessivi <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _a\"> </span>potenziali <span class=\"_ _a\"> </span>alla <span class=\"_ _f\"> </span>data  di<span class=\"_ _3e\"> </span>chiusura <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bilancio. <span class=\"_ _2\"></span>Tali <span class=\"_ _2\"></span>stime <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>fondano <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>ipotesi <span class=\"_ _2\"></span>considerate <span class=\"_ _2\"></span>ragionevoli <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>realistiche,<span class=\"_ _3e\"> </span>sulla base delle i<span class=\"_ _2\"></span>nformazioni disponibili al momento della stima, rivis<span class=\"_ _2\"></span>te periodicamente e<span class=\"_ _3e\"> </span>i relativi effetti sono riflessi a conto economico nel periodo in cui si mani<span class=\"_ _2\"></span>fe<span class=\"_ _0\"></span>stano.<span class=\"_ _3e\"> </span>Di <span class=\"_ _10\"></span>seguito <span class=\"_ _12\"></span>viene <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _12\"></span>indicazione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _12\"></span>stime <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _12\"></span>signif<span class=\"_ _0\"></span>icative <span class=\"_ _12\"></span>utilizzate <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>redazione<span class=\"_ _3e\"> </span>del bilancio chiuso al 31 dicembre 2023:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Immobilizzazioni <span class=\"_ _9\"></span>immateriali <span class=\"_ _9\"></span>e <span class=\"_ _15\"></span>materiali<span class=\"ls13\">. <span class=\"_ _9\"></span></span>Tenendo <span class=\"_ _15\"></span>in <span class=\"_ _9\"></span>considerazione <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>pi\u00f9 <span class=\"_ _15\"></span>recenti<span class=\"_ _3e\"> </span></span></span>informazioni <span class=\"_ _a\"> </span>disp<span class=\"_ _0\"></span>onibili <span class=\"_ _a\"> </span>e  gli <span class=\"_ _a\"> </span>scenari <span class=\"_ _f\"> </span>attualmente <span class=\"_ _a\"> </span>configurabili, <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _a\"> </span>non <span class=\"_ _f\"> </span>ha<span class=\"_ _3e\"> </span>rilevato <span class=\"_ _f\"> </span>l<span class=\"ff5\">\u2019</span>insorgenza <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>elementi <span class=\"_ _f\"> </span>che <span class=\"_ _a\"> </span>possano  p<span class=\"_ _2\"></span>ortare <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>rettifiche <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>valore <span class=\"_ _a\"> </span>delle<span class=\"_ _3e\"> </span>attivit\u00e0 materiali o <span class=\"_ _0\"></span>perdite significative di valore delle attivit\u00e0 immateriali e <span class=\"_ _0\"></span>materiali<span class=\"_ _3e\"> </span>iscritte <span class=\"_ _a\"> </span>in <span class=\"_ _15\"> </span>b<span class=\"_ _0\"></span>ilancio. <span class=\"_ _a\"> </span>Si <span class=\"_ _a\"> </span>rimanda <span class=\"_ _15\"> </span>a <span class=\"_ _a\"> </span>quanto <span class=\"_ _a\"> </span>descritto <span class=\"_ _a\"> </span>nei <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>aragrafi <span class=\"_ _a\"> </span>successivi <span class=\"_ _15\"> </span>circa <span class=\"_ _a\"> </span>le<span class=\"_ _3e\"> </span>procedure di controllo (<span class=\"ff7\">impairment test</span>) svolte al 31 dicembre 2023.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Fondo svalutazione credi<span class=\"_ _2\"></span>ti<span class=\"_ _0\"></span><span class=\"ls13\">. </span>I credi<span class=\"_ _2\"></span>ti sono presentati <span class=\"_ _2\"></span>al netto di <span class=\"_ _2\"></span>un fondo svalutazione<span class=\"_ _3e\"> </span></span></span>stimato <span class=\"_ _17\"> </span>per <span class=\"_ _19\"> </span>tener <span class=\"_ _17\"> </span>conto <span class=\"_ _17\"> </span>di <span class=\"_ _19\"> </span>eventuali <span class=\"_ _17\"> </span>perdite <span class=\"_ _19\"> </span>che <span class=\"_ _17\"> </span>possano <span class=\"_ _17\"> </span>compromettere <span class=\"_ _19\"> </span>la<span class=\"_ _3e\"> </span>recuperabilit\u00e0 <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>crediti <span class=\"_ _12\"></span>stessi. <span class=\"_ _12\"></span>Periodicamente <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>management <span class=\"_ _12\"></span>rivede <span class=\"_ _12\"></span>le <span class=\"_ _0\"></span>assun<span class=\"_ _0\"></span>zioni<span class=\"_ _3e\"> </span>alla <span class=\"_ _2\"></span>base delle <span class=\"_ _2\"></span>stime <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tilizzate <span class=\"_ _2\"></span>per e<span class=\"_ _2\"></span>ffettuare prud<span class=\"_ _2\"></span>enzialmente suddetti <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>anziamenti,<span class=\"_ _3e\"> </span>per <span class=\"_ _0\"></span>tener <span class=\"_ _12\"></span>conto <span class=\"_ _0\"></span>sia <span class=\"_ _12\"></span>dell<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _12\"></span>dei <span class=\"_ _0\"></span>crediti <span class=\"_ _12\"></span>registrato <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>situazione <span class=\"_ _0\"></span>macro<span class=\"_ _0\"></span>-<span class=\"_ _3e\"> </span>economica. Per ulteriori informazioni si veda Nota 9.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Rimanenze <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>magazzino<span class=\"ls13\">. <span class=\"_ _14\"> </span></span>Le <span class=\"_ _14\"> </span>rimanenze <span class=\"_ _11\"> </span>sono <span class=\"_ _14\"> </span>presentate <span class=\"_ _11\"> </span>al <span class=\"_ _14\"> </span>netto <span class=\"_ _11\"> </span>dei <span class=\"_ _14\"> </span>fondi<span class=\"_ _3e\"> </span></span></span>svalutazione <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>materiali <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>prodotti <span class=\"_ _10\"></span>finiti, <span class=\"_ _12\"></span>considerati <span class=\"_ _10\"></span>obsoleti <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>lenta <span class=\"_ _12\"></span>rotazione,<span class=\"_ _3e\"> </span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>lor<span class=\"_ _0\"></span>o u<span class=\"_ _0\"></span>tilizzo futu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>atteso <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>realizzo. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>lteriori<span class=\"_ _3e\"> </span>informazioni si veda Nota 7.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Fondi <span class=\"_ _12\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _0\"></span>pot<span class=\"_ _0\"></span>enziali. <span class=\"_ _0\"></span>Il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _0\"></span>effettua <span class=\"_ _12\"></span>diversi <span class=\"_ _12\"></span>accantonamenti <span class=\"_ _12\"></span>relativi<span class=\"_ _3e\"> </span></span></span>a <span class=\"_ _2\"></span>contenziosi <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>rischi <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>varia <span class=\"_ _2\"></span>natura, <span class=\"_ _2\"></span>riguardanti <span class=\"_ _6\"></span>diverse <span class=\"_ _2\"></span>problematiche <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>soggetti <span class=\"_ _6\"></span>alla<span class=\"_ _3e\"> </span>giurisdizione <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>diversi <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>aesi. <span class=\"_ _13\"> </span>Tali <span class=\"_ _13\"> </span>accantonamenti <span class=\"_ _16\"> </span>sono <span class=\"_ _13\"> </span>stati <span class=\"_ _13\"> </span>valutati <span class=\"_ _13\"> </span>in <span class=\"_ _16\"> </span>bas<span class=\"_ _0\"></span>e <span class=\"_ _16\"> </span>a<span class=\"_ _3e\"> </span>informazioni <span class=\"_ _0\"></span>aggiornate che <span class=\"_ _0\"></span>tenessero <span class=\"_ _0\"></span>conto di <span class=\"_ _0\"></span>possibili <span class=\"_ _0\"></span>effetti derivanti <span class=\"_ _0\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attuale<span class=\"_ _3e\"> </span>contesto. Per ulteriori informazioni si veda Nota <span class=\"ls14\">16</span>.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Opzioni <span class=\"_ _10\"></span><span class=\"ff7\">put <span class=\"_ _12\"></span>&amp; <span class=\"_ _10\"></span>call</span> <span class=\"_ _12\"></span>ed <span class=\"_ _10\"></span><span class=\"ff7\">earn <span class=\"_ _12\"></span>out</span><span class=\"ls13\">. <span class=\"_ _10\"></span></span>I <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _12\"></span>finanziari <span class=\"_ _10\"></span>comprendono <span class=\"_ _12\"></span>la <span class=\"_ _10\"></span>miglior <span class=\"_ _12\"></span>stima <span class=\"_ _10\"></span>del<span class=\"_ _3e\"> </span></span></span>valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>degli <span class=\"_ _12\"></span><span class=\"ff7\">earn <span class=\"_ _0\"></span>out</span> <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span><span class=\"ff7\">put <span class=\"_ _0\"></span>&amp; <span class=\"_ _12\"></span>call</span> <span class=\"_ _0\"></span>stipulati <span class=\"_ _0\"></span>con <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>soci <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>minoranza <span class=\"_ _0\"></span>delle<span class=\"_ _3e\"> </span>societ\u00e0 <span class=\"_ _12\"></span>acquisite.<span class=\"ff6 fs7\"> <span class=\"_ _12\"></span></span>Ta<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _12\"></span>finanziarie <span class=\"_ _12\"></span>vengono <span class=\"_ _12\"></span>rimisurate <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>ogni <span class=\"_ _10\"></span>fine <span class=\"_ _0\"></span>periodo <span class=\"_ _10\"></span>o<span class=\"_ _3e\"> </span>quando <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>verifica <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>evento <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>ne <span class=\"_ _15\"></span>prevede <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>liquidazione <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>relativi <span class=\"_ _15\"> </span>effetti <span class=\"_ _15\"> </span>sono<span class=\"_ _3e\"> </span>riflessi <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>tra <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>oneri <span class=\"_ _12\"></span>o <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>proventi <span class=\"_ _12\"></span>finanziari, <span class=\"_ _0\"></span>unit<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>stima<span class=\"_ _3e\"> </span>del c<span class=\"_ _2\"></span>osto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>attualizzazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>citate <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziarie. <span class=\"_ _2\"></span>Per <span class=\"_ _2\"></span>ulteriori <span class=\"_ _2\"></span>informazioni<span class=\"_ _3e\"> </span>si veda la Nota <span class=\"ls6\">18</span>.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff7\">Long Term Incentive <span class=\"_ _0\"></span>Plan<span class=\"ff4\">. Il debito comprende <span class=\"_ _0\"></span>la miglior stima del valore attuale del<span class=\"_ _3e\"> </span></span></span></span>piano di incentivazione spettante agli Amministratori della Societ\u00e0 sin qui maturato.<span class=\"_ _3e\"> </span>Informazioni di settore<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>attraverso <span class=\"_ _6\"></span>cui <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _6\"></span>opera<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sono <span class=\"_ _6\"></span>aggregate <span class=\"_ _2\"></span>ai <span class=\"_ _6\"></span>fin<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>reportistica <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>settore<span class=\"_ _3e\"> </span>nei quattro <span class=\"_ _2\"></span>business di riferimento: <span class=\"_ _2\"></span>\u201cArredamento\u201d, \u201cIlluminazione\u201d, <span class=\"_ _2\"></span>\u201cLuxury Contract\u201d e<span class=\"_ _3e\"> </span>\u201cCucine e <span class=\"_ _0\"></span>sistemi\u201d <span class=\"_ _0\"></span>(quest\u2019ultima per <span class=\"_ _0\"></span>effetto dell\u2019acquisizione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Cubo Design <span class=\"_ _0\"></span>avvenuta in<span class=\"_ _3e\"> </span>data 31 gennaio 2023).<span class=\"_ _3e\"> </span>Il  principio  contabile  IFRS  8  <span class=\"ff7\">Settori  operativi</span>  richiede  che  sian<span class=\"_ _2\"></span>o  fornite  informazioni<span class=\"_ _3e\"> </span>dettagliate per<span class=\"_ _0\"></span> ogni <span class=\"_ _0\"></span>segmento operativo, <span class=\"_ _0\"></span>inteso come <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>componente di <span class=\"_ _0\"></span>un<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 i <span class=\"_ _0\"></span>cui<span class=\"_ _3e\"> </span>risultati operativi sono periodicamente rivis<span class=\"_ _2\"></span>ti dal top management ai fini <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>adozione di<span class=\"_ _3e\"> </span>decisioni in merito alle risorse da allocare e della <span class=\"_ _2\"></span>valutazione della performance.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>organizzazione del Gruppo <span class=\"_ _0\"></span>IDB si <span class=\"_ _0\"></span>articola alla data di riferimento del b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>in quattro<span class=\"_ _3e\"> </span>settori <span class=\"_ _0\"></span>operativi o <span class=\"_ _0\"></span>aree <span class=\"_ _0\"></span>strategiche d<span class=\"ff5\">\u2019affari <span class=\"_ _0\"></span>(\u201cASA\u201d</span>), <span class=\"_ _0\"></span>come def<span class=\"_ _0\"></span>inite a <span class=\"_ _0\"></span>livello gestionale <span class=\"_ _0\"></span>dal<span class=\"_ _3e\"> </span>management,<span class=\"ff6 fs7\"> <span class=\"_ _2\"></span><span class=\"ff4 fs4\">e <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>residuale <span class=\"_ _6\"></span>(p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _6\"></span>riconducibile <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>capogruppo <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>funzione<span class=\"_ _3e\"> </span></span></span>di holding):<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Arredamento: <span class=\"_ _14\"> </span>dedicata <span class=\"_ _14\"> </span>alla <span class=\"_ _14\"> </span>progettazione, <span class=\"_ _14\"> </span>produzione <span class=\"_ _14\"> </span>(sia <span class=\"_ _14\"> </span>internamente, <span class=\"_ _14\"> </span>sia<span class=\"_ _3e\"> </span></span></span>mediante <span class=\"_ _13\"> </span>produttori  terzi) <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>commercializzazio<span class=\"_ _2\"></span>ne <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>prodotti  per <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>arredamento<span class=\"_ _3e\"> </span>(indoor <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>outdoor), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>revalenza <span class=\"_ _0\"></span>dedicati <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>living. <span class=\"_ _12\"></span>Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>del<span class=\"_ _3e\"> </span>bilancio <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>concentrata <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>resso <span class=\"_ _10\"></span>Gervasoni <span class=\"_ _12\"></span>S.p<span class=\"_ _0\"></span>.A., <span class=\"_ _10\"></span>Meridiani <span class=\"_ _10\"></span>S.r.l., <span class=\"_ _12\"></span>Sab<span class=\"_ _0\"></span>a <span class=\"_ _10\"></span>Italia<span class=\"_ _3e\"> </span>S.r.l., Gamma Arredamenti International S.p.A. e Turri S.r.l.;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Illuminazione: <span class=\"_ _14\"> </span>dedicata <span class=\"_ _14\"> </span>alla <span class=\"_ _2e\"> </span>progettazi<span class=\"_ _2\"></span>one, <span class=\"_ _2e\"> </span>produzione <span class=\"_ _14\"> </span>(sia <span class=\"_ _14\"> </span>internamente, <span class=\"_ _14\"> </span>sia<span class=\"_ _3e\"> </span></span></span>mediante <span class=\"_ _12\"></span>produttori <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>erzi) <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>commercializzazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>prodotti <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>illuminazione <span class=\"_ _0\"></span>dal<span class=\"_ _3e\"> </span>design <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>alta <span class=\"_ _15\"></span>qualit\u00e0. <span class=\"_ _15\"></span>Alla <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>riferimento <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>bilancio <span class=\"_ _15\"></span>ne <span class=\"_ _15\"></span>fanno <span class=\"_ _15\"></span>parte <span class=\"_ _9\"></span>D<span class=\"_ _0\"></span>avide<span class=\"_ _3e\"> </span>Groppi S.r.l., Flexalighting S.r.l., Flexalighting North America Ltd. e Axo Light S.r.l.;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Luxury <span class=\"_ _12\"></span>Contract: <span class=\"_ _12\"></span>dedicata <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>progettazione <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>installazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>arredi <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>misura <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>su<span class=\"_ _3e\"> </span></span></span>commissione preval<span class=\"_ _2\"></span>entemente per <span class=\"_ _2\"></span>negozi di <span class=\"_ _2\"></span>marchi del<span class=\"_ _2\"></span> lusso, <span class=\"_ _2\"></span>residenze e <span class=\"_ _6\"></span>alb<span class=\"_ _0\"></span>erghi <span class=\"_ _2\"></span>di<span class=\"_ _3e\"> </span>alta <span class=\"_ _2\"></span>fascia <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>commissione <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>collaborazione <span class=\"_ _2\"></span>con <span class=\"_ _7\"></span>rin<span class=\"_ _0\"></span>omati <span class=\"_ _6\"></span>architetti <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>designers. <span class=\"_ _6\"></span>Alla<span class=\"_ _3e\"> </span>data <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>riferimento <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _a\"> </span>tale <span class=\"_ _f\"> </span>ASA <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _f\"> </span>concentrata <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>attiva <span class=\"_ _a\"> </span>presso <span class=\"_ _a\"> </span>Cen<span class=\"_ _0\"></span>acchi<span class=\"_ _3e\"> </span>International S.r.l. e Modar S.p.A.;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Cucine <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>sistemi: <span class=\"_ _10\"></span>dedicato <span class=\"_ _10\"></span>alla <span class=\"_ _12\"></span>progettazione, <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>roduzione <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>commercializzazione <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span></span></span>soluzioni <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>cucine <span class=\"_ _10\"></span>componibili <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>sistemi. <span class=\"_ _9\"></span>Alla<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>riferim<span class=\"_ _2\"></span>ento <span class=\"_ _9\"></span>del <span class=\"_ _10\"></span>bilancio, <span class=\"_ _10\"></span>ne<span class=\"_ _3e\"> </span>fanno parte Cubo Design S.r.l. e la sua controllata Nian Design S.r.l.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Altro: \u00e8 cost<span class=\"_ _0\"></span>ituita dalle societ\u00e0 minori (<span class=\"_ _0\"></span>IDB Suzhou Co. <span class=\"_ _0\"></span>Ltd. e <span class=\"_ _0\"></span>IDB USA Corp.), n<span class=\"_ _0\"></span>onch\u00e9<span class=\"_ _3e\"> </span></span></span>dalla capogruppo Italian Design Brands S.p.A.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>affari <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ipicamente <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>monitora<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>suo <span class=\"_ _6\"></span>business <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>caratterizza <span class=\"_ _6\"></span>per <span class=\"_ _2\"></span><span class=\"ff5\">l\u2019omogeneit\u00e0 <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>mercati <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>riferimento,<span class=\"_ _3e\"> </span></span>senza tuttavia disporre di un\u2019autonoma organizzazione.<span class=\"_ _3e\"> </span>Conto economico per area strategica di affari<span class=\"_ _3e\"> </span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>seguito <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>are<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>affari <span class=\"_ _12\"></span>al<span class=\"_ _3e\"> </span>31 <span class=\"_ _2e\"> </span>dicembre <span class=\"_ _2e\"> </span><span class=\"ls6\">202</span>2 <span class=\"_ _2e\"> </span>e <span class=\"_ _2e\"> </span>al <span class=\"_ _2e\"> </span>31 <span class=\"_ _2e\"> </span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _2e\"> </span><span class=\"ls6\">202</span>3<span class=\"_ _2\"></span><span class=\"ff6 fs7\"> <span class=\"_ _2e\"> </span><span class=\"ff4 fs4\">dove <span class=\"_ _2e\"> </span>i <span class=\"_ _2e\"> </span>ricavi <span class=\"_ _2e\"> </span>infra-settoriali <span class=\"_ _2e\"> </span>(quasi<span class=\"_ _3e\"> </span></span></span>esclusivamente <span class=\"_ _a\"> </span>riferibili <span class=\"_ _a\"> </span>ai <span class=\"_ _a\"> </span>rapporti <span class=\"_ _a\"> </span>commerciali <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>controllate <span class=\"_ _a\"> </span>estere <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo<span class=\"_ _3e\"> </span>appartenenti <span class=\"_ _2\"></span>al segme<span class=\"_ _2\"></span>nto operativo <span class=\"_ _2\"></span>\u201cAltro\u201d) <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati ogg<span class=\"_ _2\"></span>etto di <span class=\"_ _2\"></span>elisione <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importo<span class=\"_ _3e\"> </span>pari a Euro 2.333 migliaia:<span class=\"_ _3e\"> </span>i <span class=\"ffc ls0\">valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span></span>ArredamentoIlluminazione<span class=\"_ _3e\"> </span>Luxury<span class=\"_ _3e\"> </span>Contract<span class=\"_ _3e\"> </span>Cucine e<span class=\"_ _3e\"> </span>Sistemi<span class=\"_ _3e\"> </span>Altro31.12.2022<span class=\"_ _3e\"> </span>Ricavi <span class=\"ls28\">di</span> vendita <span class=\"ls28\">per</span> beni e servizi (*)         <span class=\"ls0\">105.793 </span>           <span class=\"ls0\">24.545 </span>         <span class=\"ls0\">68.289 </span>              <span class=\"ls16\">857 </span>       <span class=\"ls0\">199.484<span class=\"_ _3e\"> </span></span>Altri proventi             <span class=\"ls0\">1.718 </span>                <span class=\"ls16\">205 </span>              <span class=\"ls16\">128 </span>                <span class=\"ls16\">49 </span>           <span class=\"ls0\">2.101<span class=\"_ _3e\"> </span></span>Totale ricavi e proventi         <span class=\"ls16\">107.511 </span>           <span class=\"ls16\">24.750 </span>         <span class=\"ls16\">68.417 </span>0              <span class=\"ls16\">907 </span>      <span class=\"ls16\">201.585<span class=\"_ _3e\"> </span></span>Acquisti materie prime        <span class=\"ls0\">(43.321) </span>          <span class=\"ls0\">(8.930) </span>      <span class=\"ls0\">(25.237) </span>           <span class=\"ls0\">(752) </span>      <span class=\"ls0\">(78.240)<span class=\"_ _3e\"> </span></span>Costi per servizi e godimento beni di<span class=\"_ _3e\"> </span>terzi        <span class=\"ls0\">(29.345) </span>          <span class=\"ls0\">(5.155) </span>      <span class=\"ls0\">(20.264) </span>        <span class=\"ls0\">(6.362) </span>      <span class=\"ls0\">(61.126)<span class=\"_ _3e\"> </span></span>Costi del personale        <span class=\"ls0\">(14.625) </span>          <span class=\"ls0\">(3.783) </span>      <span class=\"ls0\">(10.391) </span>        <span class=\"ls0\">(1.568) </span>      <span class=\"ls0\">(30.367)<span class=\"_ _3e\"> </span></span>Accantonamenti e svalutazione               <span class=\"ls0\">(81) </span>               <span class=\"ls0\">(11) </span>             <span class=\"ls0\">(27) </span>                <span class=\"ls0\">-</span>             <span class=\"ls0\">(120)<span class=\"_ _3e\"> </span></span>EBITDA           <span class=\"ls16\">20.139 </span>             <span class=\"ls16\">6.870 </span>         <span class=\"ls16\">12.498 </span>0        <span class=\"ls0\">(7.776) </span>         <span class=\"ls16\">31.732<span class=\"_ _3e\"> </span></span>Ammortamenti e svalutazioni delle<span class=\"_ _3e\"> </span>immobilizzazioni          <span class=\"ls0\">(3.975) </span>             <span class=\"ls0\">(760) </span>        <span class=\"ls0\">(4.372) </span>           <span class=\"ls0\">(194) </span>        <span class=\"ls0\">(9.302)<span class=\"_ _3e\"> </span></span>Risultato operativo           <span class=\"ls16\">16.164 </span>             <span class=\"ls16\">6.110 </span>           <span class=\"ls16\">8.126 </span>0        <span class=\"ls0\">(7.970) </span>         <span class=\"ls16\">22.430<span class=\"_ _3e\"> </span></span>Proventi finanziari           <span class=\"ls0\">4.592<span class=\"_ _3e\"> </span></span>Oneri finanziari      <span class=\"ls0\">(25.890)<span class=\"_ _3e\"> </span></span>Risultato prima delle imposte           <span class=\"ls16\">1.132<span class=\"_ _3e\"> </span></span>Imposte sul reddito        <span class=\"ls0\">(7.064)<span class=\"_ _3e\"> </span></span>Risultato netto        <span class=\"ls0\">(5.932)<span class=\"_ _3e\"> </span></span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>ArredamentoIlluminazione<span class=\"_ _3e\"> </span>Luxury Contract<span class=\"_ _3e\"> </span>Cucine e<span class=\"_ _3e\"> </span>Sistemi<span class=\"_ _3e\"> </span>Altro31.12.2023<span class=\"_ _3e\"> </span>Ricavi <span class=\"ls28\">di</span> vendita <span class=\"ls28\">per</span> beni e servizi (*)         <span class=\"ls0\">119.413 </span>           <span class=\"ls0\">28.854 </span>         <span class=\"ls0\">85.187 </span>         <span class=\"ls0\">52.273 </span>           <span class=\"ls0\">1.623 </span>       <span class=\"ls0\">287.350<span class=\"_ _3e\"> </span></span>Altri proventi             <span class=\"ls0\">2.770 </span>                <span class=\"ls16\">413 </span>              <span class=\"ls16\">373 </span>           <span class=\"ls0\">1.122 </span>              <span class=\"ls16\">291 </span>           <span class=\"ls0\">4.969<span class=\"_ _3e\"> </span></span>Totale ricavi e proventi         <span class=\"ls16\">122.183 </span>           <span class=\"ls16\">29.267 </span>         <span class=\"ls16\">85.560 </span>         <span class=\"ls16\">53.394 </span>           <span class=\"ls16\">1.914 </span>      <span class=\"ls16\">292.319<span class=\"_ _3e\"> </span></span>Acquisti materie prime        <span class=\"ls0\">(46.489) </span>          <span class=\"ls0\">(9.848) </span>      <span class=\"ls0\">(28.196) </span>      <span class=\"ls0\">(25.313) </span>                <span class=\"ls16\">39 </span>    <span class=\"ls0\">(109.807)<span class=\"_ _3e\"> </span></span>Costi per servizi e godimento beni di<span class=\"_ _3e\"> </span>terzi        <span class=\"ls0\">(34.556) </span>          <span class=\"ls0\">(7.240) </span>      <span class=\"ls0\">(25.712) </span>      <span class=\"ls0\">(11.574) </span>        <span class=\"ls0\">(6.808) </span>      <span class=\"ls0\">(85.891)<span class=\"_ _3e\"> </span></span>Costi del personale        <span class=\"ls0\">(18.447) </span>          <span class=\"ls0\">(5.485) </span>      <span class=\"ls0\">(12.025) </span>        <span class=\"ls0\">(5.523) </span>        <span class=\"ls0\">(2.642) </span>      <span class=\"ls0\">(44.122)<span class=\"_ _3e\"> </span></span>Accantonamenti e svalutazione               <span class=\"ls0\">(73) </span>                 <span class=\"ls0\">(8) </span>             <span class=\"ls0\">(29) </span>           <span class=\"ls0\">(278) </span>                <span class=\"ls0\">-</span>             <span class=\"ls0\">(388)<span class=\"_ _3e\"> </span></span>EBITDA           <span class=\"ls16\">22.618 </span>             <span class=\"ls16\">6.685 </span>         <span class=\"ls16\">19.599 </span>         <span class=\"ls16\">10.705 </span>        <span class=\"ls0\">(7.497) </span>         <span class=\"ls16\">52.111<span class=\"_ _3e\"> </span></span>Ammortamenti e svalutazioni delle<span class=\"_ _3e\"> </span>immobilizzazioni          <span class=\"ls0\">(5.510) </span>             <span class=\"ls0\">(980) </span>        <span class=\"ls0\">(4.442) </span>        <span class=\"ls0\">(5.400) </span>           <span class=\"ls0\">(664) </span>      <span class=\"ls0\">(16.997)<span class=\"_ _3e\"> </span></span>Risultato operativo           <span class=\"ls16\">17.108 </span>             <span class=\"ls16\">5.705 </span>         <span class=\"ls16\">15.157 </span>           <span class=\"ls16\">5.305 </span>        <span class=\"ls0\">(8.162) </span>         <span class=\"ls16\">35.114<span class=\"_ _3e\"> </span></span>Proventi finanziari         <span class=\"ls0\">16.320<span class=\"_ _3e\"> </span></span>Oneri finanziari      <span class=\"ls0\">(14.086)<span class=\"_ _3e\"> </span></span>Risultato prima delle imposte         <span class=\"ls16\">37.348<span class=\"_ _3e\"> </span></span>Imposte sul reddito        <span class=\"ls0\">(9.218)<span class=\"_ _3e\"> </span></span>Risultato netto         <span class=\"ls16\">28.130<span class=\"_ _3e\"> </span></span>(*) <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ingoli <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cludono <span class=\"_ _0\"></span>sia <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>realizzati <span class=\"_ _0\"></span>verso <span class=\"_ _12\"></span>terzi <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricav<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>realizzati <span class=\"_ _0\"></span>verso<span class=\"_ _3e\"> </span>altri <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>del Grup<span class=\"_ _0\"></span>po. <span class=\"_ _0\"></span>Questi <span class=\"_ _0\"></span>ultimi <span class=\"_ _0\"></span>risultano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>importo <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>rilevante, <span class=\"_ _0\"></span>pertanto<span class=\"_ _0\"></span> non<span class=\"_ _3e\"> </span>si ritiene necessario fornire u<span class=\"_ _0\"></span>n u<span class=\"_ _0\"></span>lteriore dettaglio.<span class=\"_ _3e\"> </span>I <span class=\"_ _2\"></span>ricavi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>segmenti <span class=\"_ _2\"></span>operativi <span class=\"_ _2\"></span>\u201cArredamento\u201d <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>\u201cIlluminazione\u201d <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span><span class=\"ff4\">2023 <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>aumento<span class=\"_ _3e\"> </span></span>rispetto al <span class=\"_ _2\"></span>2022 (rispettivamente +<span class=\"ls6\">13<span class=\"_ _2\"></span><span class=\"ls0\">% e +18%), <span class=\"_ _2\"></span>derivante sia da <span class=\"_ _2\"></span>una crescita i<span class=\"_ _2\"></span>nterna che<span class=\"_ _3e\"> </span></span></span>da <span class=\"_ _15\"> </span>una <span class=\"_ _a\"> </span>esterna.<span class=\"ff6 fs7\"> <span class=\"_ _15\"> </span></span>Entrambi <span class=\"_ _15\"> </span>i <span class=\"_ _a\"> </span>segmenti <span class=\"_ _15\"></span>operativi <span class=\"_ _15\"></span>hanno <span class=\"_ _15\"> </span>anche <span class=\"_ _a\"> </span>infatti <span class=\"_ _a\"> </span>beneficiato <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>una<span class=\"_ _3e\"> </span>crescita <span class=\"_ _2\"></span>derivante <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolidamento. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>particolare<span class=\"ff4\">, </span>nell\u2019am<span class=\"_ _2\"></span>bito<span class=\"_ _3e\"> </span>del <span class=\"_ _10\"></span>settore <span class=\"_ _12\"></span>Arredamento <span class=\"_ _12\"></span>l\u2019acquisizione <span class=\"_ _10\"></span>d<span class=\"ff4\">i <span class=\"_ _10\"></span>Turri <span class=\"_ _12\"></span>ha <span class=\"_ _10\"></span>comportato <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>increm<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>ricavi<span class=\"_ _3e\"> </span></span>per <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1.487 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>mentre <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>consolidamento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Axo <span class=\"_ _0\"></span>Light <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>inciso <span class=\"_ _0\"></span>positivamente<span class=\"_ _3e\"> </span>sui <span class=\"_ _9\"></span>ricavi <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>settore <span class=\"_ _9\"></span>illuminazione <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>Euro <span class=\"_ _15\"></span>2.082 <span class=\"_ _9\"></span>migliaia. <span class=\"_ _9\"></span>La <span class=\"_ _9\"></span>crescita <span class=\"_ _10\"></span>interna <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>due<span class=\"_ _3e\"> </span>settori a parit\u00e0 di perimetro sarebbe quindi pari rispettivamente<span class=\"_ _2\"></span> al <span class=\"_ _0\"></span>2% ed al 9<span class=\"_ _0\"></span><span class=\"ls5\">%.<span class=\"_ _3e\"> </span></span>Decisamente <span class=\"_ _16\"> </span>rilevante <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019incremento</span> <span class=\"_ _16\"> </span>dei <span class=\"_ _16\"> </span>ricavi <span class=\"_ _13\"> </span><span class=\"ff5\">del <span class=\"_ _16\"> </span>\u201cLuxury <span class=\"_ _16\"> </span>Contract\u201d, <span class=\"_ _16\"> </span></span>pari <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span><span class=\"ls6\">25</span>%<span class=\"_ _3e\"> </span>interamente <span class=\"_ _0\"></span>organico, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>beneficiato <span class=\"_ _0\"></span>della <span class=\"_ _12\"></span>ripresa del <span class=\"_ _12\"></span>settore <span class=\"_ _0\"></span>dopo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rallentamento<span class=\"_ _3e\"> </span>a causa della pandemia Covid.<span class=\"_ _3e\"> </span>L\u2019incremento  dei  ricavi <span class=\"_ _f\"> </span>si  riflette  nell\u2019EBITDA,  c<span class=\"_ _2\"></span>ome  definito  dal  Gruppo,  e <span class=\"_ _f\"> </span>primario<span class=\"_ _3e\"> </span>indicatore delle performance economiche dello s<span class=\"_ _2\"></span>tesso.<span class=\"_ _3e\"> </span>Sia <span class=\"_ _0\"></span><span class=\"ff5\">l\u2019\u201cArredamento\u201d <span class=\"_ _0\"></span>che l\u2019\u201cIllu<span class=\"_ _0\"></span>minazione\u201d p<span class=\"_ _0\"></span>resent<span class=\"_ _2\"></span>ano <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span><span class=\"ff4\">EBITDA <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>incide <span class=\"_ _0\"></span>sul f<span class=\"_ _0\"></span>atturato<span class=\"_ _3e\"> </span></span></span>sostanzialmente <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>linea <span class=\"_ _10\"></span>con <span class=\"_ _10\"></span>lo <span class=\"_ _10\"></span>scorso <span class=\"_ _10\"></span>esercizio <span class=\"_ _10\"></span>(pari <span class=\"_ _10\"></span>rispettivamente <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>19% <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>2<span class=\"_ _0\"></span>3%)<span class=\"ls13\">.<span class=\"_ _3e\"> </span></span>Significativa <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>invece <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>crescita <span class=\"_ _6\"></span><span class=\"ff5\">d<span class=\"_ _0\"></span>ell\u2019EBITDA <span class=\"_ _6\"></span>d<span class=\"ff4\">e</span>l <span class=\"_ _6\"></span>\u201cLuxury <span class=\"_ _2\"></span>Contract\u201d, <span class=\"_ _6\"></span><span class=\"ff4\">che <span class=\"_ _2\"></span>cresce <span class=\"_ _6\"></span>attestandosi<span class=\"_ _3e\"> </span></span></span>al <span class=\"ls6\">23</span>% dei ricavi, contro il 1<span class=\"ff5\">8% dell\u2019esercizio precedente.<span class=\"_ _3e\"> </span></span>Si <span class=\"_ _a\"> </span>segnala <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>contributo <span class=\"_ _a\"> </span><span class=\"ff5\">all\u2019EBITDA</span> <span class=\"_ _a\"> </span>(pari <span class=\"_ _a\"> </span>al <span class=\"_ _15\"> </span>20% <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>ricavi) <span class=\"_ _a\"> </span>della <span class=\"_ _15\"> </span>nuova <span class=\"_ _a\"> </span>area <span class=\"_ _a\"> </span>strategica<span class=\"_ _3e\"> </span>d\u2019affari <span class=\"_ _13\"> </span>\u201c<span class=\"ff4\">Cucine <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>sistemi</span><span class=\"ls7\">\u201d,</span><span class=\"ff4\"> <span class=\"_ _13\"> </span></span>costituita <span class=\"_ _13\"> </span>con  l\u2019acquisizione <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span><span class=\"ff4\">Cubo <span class=\"_ _13\"> </span>Design <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>della <span class=\"_ _13\"> </span>sua<span class=\"_ _3e\"> </span></span>controllata Nian Design.<span class=\"_ _3e\"> </span>Va <span class=\"_ _2\"></span>infine <span class=\"ff5\">evidenzia<span class=\"_ _2\"></span>to il <span class=\"_ _2\"></span>contributo <span class=\"_ _2\"></span>negativo <span class=\"_ _2\"></span>all\u2019EBITDA <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>strategica <span class=\"_ _2\"></span>d\u2019affari \u201cAltro\u201d,<span class=\"_ _3e\"> </span></span>soprattutto <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>effetto <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>cost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>servizi <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>ricorrenti <span class=\"_ _12\"></span>relativi <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>processo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>IPO <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>acquisizione <span class=\"_ _11\"> </span>delle <span class=\"_ _14\"> </span>societ\u00e0 <span class=\"_ _11\"> </span>sostenuti <span class=\"_ _11\"> </span>nel <span class=\"_ _14\"> </span>periodo <span class=\"_ _11\"> </span>e <span class=\"_ _14\"> </span>imputati <span class=\"_ _18\"> </span>a <span class=\"_ _14\"> </span>conto <span class=\"_ _11\"> </span>economico<span class=\"_ _0\"></span><span class=\"ls19\">,<span class=\"_ _3e\"> </span></span>complessivamente pari a Euro 2.044 migliaia.<span class=\"_ _3e\"> </span>Stato patrimoniale per area strategica d<span class=\"ffc\">\u2019</span>affari<span class=\"_ _3e\"> </span>Si <span class=\"_ _0\"></span>riporta di <span class=\"_ _0\"></span>seguito la <span class=\"_ _0\"></span>composizione de<span class=\"_ _0\"></span>llo st<span class=\"_ _0\"></span>ato patrimoniale <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>area strategica di <span class=\"_ _0\"></span>affari<span class=\"_ _3e\"> </span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span><span class=\"ls6\">202</span>2 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>dove <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>crediti <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span><span class=\"ls19\">i <span class=\"_ _12\"></span></span>debiti <span class=\"_ _12\"></span>infra-settoriali <span class=\"_ _0\"></span>(quasi<span class=\"_ _3e\"> </span>esclusivamente <span class=\"_ _a\"> </span>riferibili <span class=\"_ _a\"> </span>ai <span class=\"_ _a\"> </span>rapporti <span class=\"_ _a\"> </span>commerciali <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>controllate <span class=\"_ _a\"> </span>estere <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo<span class=\"_ _3e\"> </span>appartenenti al segmento operativo \u201cAltro\u201d) sono stati oggetto di elisione<span class=\"ff4\">:<span class=\"_ _3e\"> </span></span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>ArredamentoIlluminazione<span class=\"_ _3e\"> </span>Luxury<span class=\"_ _3e\"> </span>Contract<span class=\"_ _3e\"> </span>Cucine e<span class=\"_ _3e\"> </span>Sistemi<span class=\"_ _3e\"> </span>Altro31.12.2022<span class=\"_ _3e\"> </span>Attivit\u00e0 immateriali           <span class=\"ls0\">66.223 </span>           <span class=\"ls0\">18.975 </span>         <span class=\"ls0\">48.680 </span>                  <span class=\"ls16\">4 </span>       <span class=\"ls0\">133.881 </span>Diritto d'uso           <span class=\"ls0\">15.468 </span>             <span class=\"ls0\">1.146 </span>           <span class=\"ls0\">4.428 </span>           <span class=\"ls0\">3.326 </span>         <span class=\"ls0\">24.368 </span>Attivit\u00e0 materiali           <span class=\"ls0\">11.156 </span>                <span class=\"ls16\">689 </span>           <span class=\"ls0\">2.247 </span>              <span class=\"ls16\">185 </span>         <span class=\"ls0\">14.277 </span>Partecipazioni e altre attivit\u00e0 non<span class=\"_ _3e\"> </span>correnti             <span class=\"ls0\">3.892 </span>                <span class=\"ls16\">310 </span>              <span class=\"ls16\">604 </span>           <span class=\"ls0\">2.146 </span>           <span class=\"ls0\">6.952 </span>Attivit\u00e0 non correnti           <span class=\"ls16\">96.738 </span>           <span class=\"ls16\">21.121 </span>         <span class=\"ls16\">55.959 </span>0           <span class=\"ls16\">5.660 </span>      <span class=\"ls16\">179.478 </span>Rimanenze e attivit\u00e0 derivanti <span class=\"ls28\">da<span class=\"_ _3e\"> </span></span>contratti           <span class=\"ls0\">14.359 </span>             <span class=\"ls0\">5.477 </span>           <span class=\"ls0\">4.684 </span>                <span class=\"ls16\">47 </span>         <span class=\"ls0\">24.567 </span>Crediti commerciali           <span class=\"ls0\">13.132 </span>             <span class=\"ls0\">3.386 </span>           <span class=\"ls0\">5.114 </span>              <span class=\"ls16\">199 </span>         <span class=\"ls0\">21.831 </span>Anticipi commerciali e passivit\u00e0<span class=\"_ _3e\"> </span>derivanti <span class=\"ls28\">da</span> contratti          <span class=\"ls0\">(7.540) </span>             <span class=\"ls0\">(879) </span>      <span class=\"ls0\">(10.225) </span>           <span class=\"ls0\">(289) </span>      <span class=\"ls0\">(18.933) </span>Debiti commerciali        <span class=\"ls0\">(20.801) </span>          <span class=\"ls0\">(3.467) </span>      <span class=\"ls0\">(12.080) </span>        <span class=\"ls0\">(1.021) </span>      <span class=\"ls0\">(37.369) </span>Capitale circolante netto operativo             <span class=\"ls0\">(850) </span>             <span class=\"ls16\">4.517 </span>      <span class=\"ls0\">(12.507) </span>0         <span class=\"ls0\">(1.064) </span>        <span class=\"ls0\">(9.904) </span>Altre passivit\u00e0 correnti          <span class=\"ls0\">(3.954) </span>          <span class=\"ls0\">(1.187) </span>        <span class=\"ls0\">(3.527) </span>        <span class=\"ls0\">(2.697) </span>      <span class=\"ls0\">(11.365) </span>Altre attivit\u00e0 correnti             <span class=\"ls0\">2.523 </span>                <span class=\"ls16\">430 </span>           <span class=\"ls0\">1.561 </span>           <span class=\"ls0\">1.003 </span>           <span class=\"ls0\">5.516 </span>Capitale circolante netto          <span class=\"ls0\">(2.281) </span>             <span class=\"ls16\">3.760 </span>      <span class=\"ls0\">(14.473) </span>0        <span class=\"ls0\">(2.758) </span>      <span class=\"ls0\">(15.753) </span>Fondi rischi e TFR          <span class=\"ls0\">(4.724) </span>             <span class=\"ls0\">(875) </span>        <span class=\"ls0\">(2.933) </span>             <span class=\"ls0\">(92) </span>        <span class=\"ls0\">(8.624) </span>Altre passivit\u00e0 non correnti          <span class=\"ls0\">(6.668) </span>             <span class=\"ls0\">(599) </span>        <span class=\"ls0\">(4.944) </span>               <span class=\"ls0\">(5) </span>      <span class=\"ls0\">(12.216) </span>Capitale investito netto           <span class=\"ls16\">83.064 </span>           <span class=\"ls16\">23.407 </span>         <span class=\"ls16\">33.608 </span>0           <span class=\"ls16\">2.805 </span>      <span class=\"ls16\">142.885 </span>Indebitamento finanziario netto      <span class=\"ls0\">(84.105) </span>Patrimonio netto      <span class=\"ls0\">(58.780) </span>Fonti di finanziamento    <span class=\"ls0\">(142.885) </span>i valori <span class=\"ffc\">sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span></span>ArredamentoIlluminazione<span class=\"_ _3e\"> </span>Luxury<span class=\"_ _3e\"> </span>Contract<span class=\"_ _3e\"> </span>Cucine e<span class=\"_ _3e\"> </span>Sistemi<span class=\"_ _3e\"> </span>Altro31.12.2023<span class=\"_ _3e\"> </span>Attivit\u00e0 immateriali         <span class=\"ls0\">102.368 </span>           <span class=\"ls0\">22.276 </span>         <span class=\"ls0\">45.360 </span>         <span class=\"ls0\">73.625 </span>                  <span class=\"ls16\">6 </span>       <span class=\"ls0\">243.635 </span>Diritto d'uso           <span class=\"ls0\">16.469 </span>             <span class=\"ls0\">2.617 </span>           <span class=\"ls0\">4.025 </span>           <span class=\"ls0\">7.064 </span>           <span class=\"ls0\">2.735 </span>         <span class=\"ls0\">32.910 </span>Attivit\u00e0 materiali           <span class=\"ls0\">13.186 </span>             <span class=\"ls0\">1.395 </span>           <span class=\"ls0\">2.649 </span>           <span class=\"ls0\">9.561 </span>           <span class=\"ls0\">1.841 </span>         <span class=\"ls0\">28.631 </span>Partecipazioni e altre attivit\u00e0 non<span class=\"_ _3e\"> </span>correnti             <span class=\"ls0\">4.921 </span>                <span class=\"ls16\">554 </span>              <span class=\"ls16\">723 </span>           <span class=\"ls0\">1.423 </span>              <span class=\"ls16\">921 </span>           <span class=\"ls0\">8.543 </span>Attivit\u00e0 non correnti         <span class=\"ls16\">136.944 </span>           <span class=\"ls16\">26.841 </span>         <span class=\"ls16\">52.758 </span>         <span class=\"ls16\">91.674 </span>           <span class=\"ls16\">5.502 </span>      <span class=\"ls16\">313.719 </span>Rimanenze e attivit\u00e0 derivanti <span class=\"ls28\">da<span class=\"_ _3e\"> </span></span>contratti           <span class=\"ls0\">25.623 </span>             <span class=\"ls0\">6.557 </span>           <span class=\"ls0\">4.783 </span>           <span class=\"ls0\">3.555 </span>           <span class=\"ls0\">1.128 </span>         <span class=\"ls0\">41.646 </span>Crediti commerciali           <span class=\"ls0\">15.976 </span>             <span class=\"ls0\">4.150 </span>         <span class=\"ls0\">11.529 </span>           <span class=\"ls0\">7.076 </span>              <span class=\"ls16\">229 </span>         <span class=\"ls0\">38.961 </span>Anticipi commerciali e passivit\u00e0<span class=\"_ _3e\"> </span>derivanti <span class=\"ls28\">da</span> contratti        <span class=\"ls0\">(13.931) </span>          <span class=\"ls0\">(1.033) </span>        <span class=\"ls0\">(7.083) </span>        <span class=\"ls0\">(1.930) </span>           <span class=\"ls0\">(827) </span>      <span class=\"ls0\">(24.804) </span>Debiti commerciali        <span class=\"ls0\">(25.516) </span>          <span class=\"ls0\">(4.121) </span>      <span class=\"ls0\">(11.940) </span>        <span class=\"ls0\">(9.206) </span>           <span class=\"ls0\">(487) </span>      <span class=\"ls0\">(51.271) </span>Capitale circolante netto operativo             <span class=\"ls16\">2.152 </span>             <span class=\"ls16\">5.552 </span>        <span class=\"ls0\">(2.711) </span>           <span class=\"ls0\">(505) </span>                <span class=\"ls16\">43 </span>           <span class=\"ls16\">4.531 </span>Altre passivit\u00e0 correnti          <span class=\"ls0\">(6.253) </span>          <span class=\"ls0\">(1.785) </span>        <span class=\"ls0\">(4.285) </span>        <span class=\"ls0\">(1.831) </span>        <span class=\"ls0\">(1.333) </span>      <span class=\"ls0\">(15.488) </span>Altre attivit\u00e0 correnti             <span class=\"ls0\">5.050 </span>                <span class=\"ls16\">690 </span>           <span class=\"ls0\">1.156 </span>           <span class=\"ls0\">1.487 </span>           <span class=\"ls0\">2.677 </span>         <span class=\"ls0\">11.059 </span>Capitale circolante netto                <span class=\"ls16\">949 </span>             <span class=\"ls16\">4.456 </span>        <span class=\"ls0\">(5.840) </span>           <span class=\"ls0\">(849) </span>           <span class=\"ls16\">1.387 </span>              <span class=\"ls16\">102 </span>Fondi rischi e TFR          <span class=\"ls0\">(5.299) </span>          <span class=\"ls0\">(1.483) </span>        <span class=\"ls0\">(3.405) </span>        <span class=\"ls0\">(1.627) </span>           <span class=\"ls0\">(130) </span>      <span class=\"ls0\">(11.944) </span>Altre passivit\u00e0 non correnti          <span class=\"ls0\">(8.836) </span>             <span class=\"ls0\">(553) </span>        <span class=\"ls0\">(4.006) </span>      <span class=\"ls0\">(13.153) </span>               <span class=\"ls0\">(3) </span>      <span class=\"ls0\">(26.551) </span>Capitale investito netto         <span class=\"ls16\">123.758 </span>           <span class=\"ls16\">29.261 </span>         <span class=\"ls16\">39.507 </span>         <span class=\"ls16\">76.045 </span>           <span class=\"ls16\">6.755 </span>      <span class=\"ls16\">275.326 </span>Indebitamento finanziario netto    <span class=\"ls0\">(120.948) </span>Patrimonio netto    <span class=\"ls0\">(154.378) </span>Fonti di finanziamento    <span class=\"ls0\">(275.326) </span>Si <span class=\"_ _30\"> </span>evidenzia <span class=\"_ _2b\"> </span>nel <span class=\"_ _2b\"> </span>complesso <span class=\"_ _30\"> </span>la <span class=\"_ _2b\"> </span>significativa <span class=\"_ _30\"> </span>crescita <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _30\"> </span>non <span class=\"_ _2b\"> </span>correnti,<span class=\"_ _3e\"> </span>principalmente  legate  alle  acquisizioni  aziendali  perfezionat<span class=\"ls12\">e <span class=\"_ _13\"> </span></span>nel  periodo<span class=\"ls13\">. <span class=\"_ _13\"> </span></span>Il  capitale<span class=\"_ _3e\"> </span>circolante netto <span class=\"_ _2\"></span>operativo, al <span class=\"_ _2\"></span>31 dicembre <span class=\"_ _2\"></span>2022 negativo <span class=\"_ _2\"></span>per Euro 9.90<span class=\"_ _2\"></span>4 migliaia, <span class=\"_ _2\"></span>diventa<span class=\"_ _3e\"> </span>lievemente <span class=\"_ _a\"> </span>positivo <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>Euro <span class=\"_ _a\"> </span>4.531 <span class=\"_ _a\"> </span>migliaia <span class=\"_ _15\"></span>per <span class=\"_ _15\"> </span>effetto <span class=\"_ _a\"> </span>delle <span class=\"_ _15\"> </span>dinamiche <span class=\"_ _15\"> </span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span>incasso dei crediti e pagamento dei debiti.<span class=\"_ _3e\"> </span>Nell\u2019\u201cArredamento\u201d <span class=\"_ _a\"> </span>l\u2019incremento <span class=\"_ _15\"></span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>non <span class=\"_ _a\"> </span>correnti <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _15\"> </span>legato <span class=\"_ _a\"> </span>all<span class=\"_ _0\"></span>\u2019<span class=\"ff4\">operazione <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span></span>acquisizione  di <span class=\"_ _13\"> </span>Turri, <span class=\"_ _13\"> </span>descritte <span class=\"_ _13\"> </span>in  Nota<span class=\"_ _0\"></span>  1<span class=\"ls13\">. <span class=\"_ _13\"> </span></span>Il <span class=\"_ _13\"> </span>capitale  circolante  operativo <span class=\"_ _13\"> </span>rileva  u<span class=\"_ _0\"></span>na<span class=\"_ _3e\"> </span>variazione <span class=\"_ _12\"></span>positiva <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>rincipalmente<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>effetto <span class=\"_ _12\"></span>dell\u2019incremento <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>magazzino<span class=\"_ _3e\"> </span>dovuto <span class=\"_ _19\"> </span>prin<span class=\"_ _0\"></span>cipalmente <span class=\"_ _29\"> </span>alla <span class=\"_ _17\"> </span>variazione <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>ell\u2019area <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>consolidamento <span class=\"_ _17\"> </span>(<span class=\"_ _2\"></span>+ <span class=\"_ _17\"> </span>Euro <span class=\"_ _17\"> </span><span class=\"ff4\">11.710<span class=\"_ _3e\"> </span></span>migliaia).<span class=\"_ _3e\"> </span>L\u2019aumento <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>nell\u2019\u201cIlluminazione\u201d \u00e8 <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>all\u2019acquisizione <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span><span class=\"ff4\">Axo<span class=\"_ _3e\"> </span></span>Light <span class=\"_ _a\"> </span>descritta <span class=\"_ _f\"> </span>in <span class=\"_ _a\"> </span>Nota <span class=\"_ _a\"> </span>1. <span class=\"_ _f\"> </span>Il <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>circolante <span class=\"_ _a\"> </span>oper<span class=\"_ _0\"></span>ativo <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>influenzato <span class=\"_ _a\"> </span>positivamente<span class=\"_ _3e\"> </span>dall\u2019aumento del <span class=\"_ _0\"></span>valore del magazzino dovuto principalmente <span class=\"_ _0\"></span>alla variazione dell\u2019area di<span class=\"_ _3e\"> </span>consolidamento (+ Euro 1.302 migliaia).<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iminuzione d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _12\"></span>correnti <span class=\"_ _0\"></span>nel <span class=\"_ _12\"></span>\u201cLuxury <span class=\"_ _0\"></span>Contract\u201d <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ipende <span class=\"_ _12\"></span><span class=\"ff4\">principalmente<span class=\"_ _3e\"> </span></span>dall\u2019ammortamento <span class=\"_ _0\"></span>dell<span class=\"ff4\">e <span class=\"_ _0\"></span>Relazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la clientela, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>capitale circolante <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span></span>31 <span class=\"_ _13\"> </span>dicembre <span class=\"_ _13\"> </span>2023, <span class=\"_ _13\"> </span>strutturalmente <span class=\"_ _13\"> </span>negativo <span class=\"_ _13\"> </span>aumenta <span class=\"_ _13\"> </span>sensibilmente <span class=\"_ _13\"> </span>per <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>effetto<span class=\"_ _3e\"> </span>combinato <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>inamiche <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>incasso <span class=\"_ _7\"></span>dei <span class=\"_ _2\"></span>crediti, <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>anticipi <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>pagamento<span class=\"_ _3e\"> </span>dei debiti delle commesse in corso di esecuzione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>circolante <span class=\"_ _15\"></span>netto <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>segmento <span class=\"_ _a\"> </span><span class=\"ff5\">\u201cCucine <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>sistemi\u201d</span> <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>egativo <span class=\"_ _15\"> </span>per <span class=\"_ _a\"> </span>Euro <span class=\"_ _a\"> </span>849<span class=\"_ _3e\"> </span>migliaia.<span class=\"_ _3e\"> </span>Si <span class=\"_ _2\"></span>segnala che <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>segmento <span class=\"_ _2\"></span>operativo <span class=\"_ _2\"></span>\u201cAltro\u201d <span class=\"_ _2\"></span>il c<span class=\"_ _2\"></span>apitale c<span class=\"_ _2\"></span>ircolante netto <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>in <span class=\"ff4\">diminuzione<span class=\"_ _3e\"> </span></span>per <span class=\"_ _10\"></span>l\u2019incremento <span class=\"_ _12\"></span>dei <span class=\"_ _10\"></span>debiti <span class=\"_ _12\"></span>commerciali <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _10\"></span>dicembre, <span class=\"_ _12\"></span>legati <span class=\"_ _10\"></span>anche <span class=\"_ _12\"></span>ai <span class=\"_ _10\"></span>costi <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>servizi<span class=\"_ _3e\"> </span>non ricorrenti relativi al processo di IPO soste<span class=\"_ _2\"></span>nuti nel periodo.<span class=\"_ _3e\"> </span>Utile per azione<span class=\"_ _3e\"> </span>Di <span class=\"_ _10\"></span>seguito <span class=\"_ _10\"></span>viene <span class=\"_ _10\"></span>forni<span class=\"ls5\">ta</span> <span class=\"_ _10\"></span><span class=\"ff5\">l\u2019informazione <span class=\"_ _10\"></span>s<span class=\"_ _2\"></span>ull\u2019utile <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>diluito <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>az<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>prevista <span class=\"_ _10\"></span>dallo<span class=\"_ _3e\"> </span></span>IAS 33.<span class=\"_ _3e\"> </span>31/12/202231/12/2023<span class=\"_ _3e\"> </span>Utile netto attribuibile agli azionisti ordinari della Capogruppo ai<span class=\"_ _3e\"> </span>fini dell'utile base e dell'utile diluito per azione (in<span class=\"_ _2\"></span> euro migliaia)          <span class=\"ls0\">(5.932) </span>           <span class=\"ls0\">28.007 </span>Numero medio ponderato di azioni ordinarie, comprensivo dell<span class=\"_ _2\"></span>e<span class=\"_ _3e\"> </span>azioni proprie, ai fini dell'utile per azione<span class=\"_ _3e\"> </span>20.216.74024.391.801<span class=\"_ _3e\"> </span>Numero medio ponderato di azioni proprie<span class=\"_ _3e\"> </span>0<span class=\"_ _3e\"> </span>163<span class=\"_ _3e\"> </span>Numero medio ponderato di azioni ordinarie, escluse azioni<span class=\"_ _3e\"> </span>proprie, ai fini dell'utile base per azione<span class=\"_ _3e\"> </span>20.216.74024.391.638<span class=\"_ _3e\"> </span>Utile per azione:<span class=\"_ _3e\"> </span>- base, per l'utile d'esercizio attribuibile<span class=\"_ _2\"></span> agli azionisti ordinari<span class=\"_ _3e\"> </span>della Capogruppo            <span class=\"ls0\">(0,29) </span>               <span class=\"ls0\">1,15 </span>- diluito, per l'utile d'esercizio attribuibile agli<span class=\"_ _2\"></span> azionisti ordinari<span class=\"_ _3e\"> </span>della Capogruppo            <span class=\"ls0\">(0,29) </span>               <span class=\"ls0\">1,15 </span>Le a<span class=\"_ _2\"></span>zion<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>che c<span class=\"_ _2\"></span>ompongono il<span class=\"_ _2\"></span> capitale <span class=\"_ _2\"></span>sociale son<span class=\"_ _2\"></span>o azioni <span class=\"_ _2\"></span>ordinarie <span class=\"_ _2\"></span>e non<span class=\"_ _2\"></span> esistono <span class=\"_ _2\"></span>obblighi<span class=\"_ _3e\"> </span>relativi  all<span class=\"_ _2\"></span>a  dis<span class=\"_ _2\"></span>tribuzione  di <span class=\"_ _a\"> </span>dividendi  n\u00e9 <span class=\"_ _a\"> </span>altre  forme <span class=\"_ _a\"> </span>privilegiate  di <span class=\"_ _a\"> </span>assegnazione  dei<span class=\"_ _3e\"> </span>risultati  tra <span class=\"_ _f\"> </span>le  a<span class=\"_ _2\"></span>zioni.  Non <span class=\"_ _f\"> </span>esistono,  i<span class=\"_ _2\"></span>noltre,  strumenti  i<span class=\"_ _2\"></span>n <span class=\"_ _13\"> </span>circolazione <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>potenziale<span class=\"_ _3e\"> </span>effetto diluitivo sul risultato di pertinenza dei soci<span class=\"_ _2\"></span> della capogruppo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "CRITERI DI VALUTAZIONE ADOTTATI<span class=\"_ _3e\"> </span>Di <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>sono <span class=\"_ _2\"></span>descritti <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>principi <span class=\"_ _2\"></span>contabili <span class=\"_ _7\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>criteri <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _6\"></span>significativi <span class=\"_ _2\"></span>utilizzati<span class=\"_ _3e\"> </span>per la redazione del bilancio consolidato.<span class=\"_ _3e\"> </span>Aggregazioni aziendali e avviamento<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>aggregazioni <span class=\"_ _15\"> </span>aziendali <span class=\"_ _15\"></span>sono <span class=\"_ _15\"> </span>contabilizzate <span class=\"_ _15\"></span>utilizzando <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>metodo <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _15\"></span>Il<span class=\"_ _3e\"> </span>costo <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>determinato <span class=\"_ _2\"></span>come <span class=\"_ _6\"></span>somma <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rasferito, <span class=\"_ _6\"></span>misurato<span class=\"_ _3e\"> </span>al <span class=\"_ _9\"></span><span class=\"ff7\">fair <span class=\"_ _10\"></span>value</span> <span class=\"_ _9\"></span>alla <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>acquisizione, <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>importo <span class=\"_ _10\"></span>della <span class=\"_ _9\"></span>partecipazione <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>minoranza<span class=\"_ _3e\"> </span>nell<span class=\"ff5\">\u2019</span>acquisita. <span class=\"_ _17\"> </span>P<span class=\"_ _2\"></span>er <span class=\"_ _17\"> </span>ogni<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>aggregazione <span class=\"_ _19\"> </span>aziendale <span class=\"_ _19\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _19\"> </span>definisce <span class=\"_ _19\"> </span>se <span class=\"_ _17\"> </span>misurare <span class=\"_ _19\"> </span>la<span class=\"_ _3e\"> </span>partecipazione di minora<span class=\"_ _2\"></span>nza nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisita al <span class=\"_ _2\"></span><span class=\"ff7\">fair value<span class=\"ff4\"> (c.d. </span>full goodwill method<span class=\"ff4 ls8\">) <span class=\"ls0\">oppure<span class=\"_ _3e\"> </span></span></span></span>in <span class=\"_ _11\"> </span>proporzione <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>quota <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>partecipazione <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _18\"> </span>minoranza <span class=\"_ _11\"> </span>nelle <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>nette<span class=\"_ _3e\"> </span>identificabili <span class=\"_ _f\"> </span>dell<span class=\"ff5\">\u2019</span>acquisita  (<span class=\"_ _2\"></span>c.d.  <span class=\"ff7\">partial<span class=\"_ _2\"></span>  good<span class=\"_ _2\"></span>will  method<span class=\"ff4\">). <span class=\"_ _a\"> </span>I  costi <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>acquisizione  sono<span class=\"_ _3e\"> </span></span></span>spesati nel periodo e classificati tra le consulenze e le prestazioni di servizi.<span class=\"_ _3e\"> </span>Quando <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>Gruppo <span class=\"_ _13\"> </span>acquisisce <span class=\"_ _13\"> </span>un <span class=\"_ _16\"> </span><span class=\"ff7\">business</span>, <span class=\"_ _13\"> </span>classifica <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>designa <span class=\"_ _16\"> </span>le <span class=\"_ _13\"> </span>attivit\u00e0 <span class=\"_ _13\"> </span>finanziarie<span class=\"_ _3e\"> </span>acquisite <span class=\"_ _16\"> </span>o <span class=\"_ _13\"> </span>le <span class=\"_ _13\"> </span>passivit\u00e0 <span class=\"_ _16\"> </span>assunte <span class=\"_ _13\"> </span>in <span class=\"_ _16\"> </span>accordo <span class=\"_ _16\"> </span>con <span class=\"_ _13\"> </span>i <span class=\"_ _16\"> </span>termini <span class=\"_ _13\"> </span>contrattuali, <span class=\"_ _13\"> </span>le <span class=\"_ _16\"> </span>condizioni<span class=\"_ _3e\"> </span>economiche e le altre co<span class=\"_ _2\"></span>ndizioni pertinenti in essere alla data di acquisizione. Ci\u00f2 include<span class=\"_ _3e\"> </span>la <span class=\"_ _10\"></span>verifica <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>stabilire <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>derivato <span class=\"_ _10\"></span>incorporato <span class=\"_ _10\"></span>debba <span class=\"_ _10\"></span>essere <span class=\"_ _10\"></span>sep<span class=\"_ _0\"></span>arato <span class=\"_ _10\"></span>dal <span class=\"_ _10\"></span>contratto<span class=\"_ _3e\"> </span>primario.<span class=\"_ _3e\"> </span>Se <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>aggregazione<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>aziendale <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _9\"></span>realizzata <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>pi\u00f9 <span class=\"_ _9\"></span>fasi, <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>partecipazione <span class=\"_ _10\"></span>precedentemente<span class=\"_ _3e\"> </span>detenuta <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>ricondotta <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff4\"> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>controllo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>e<span class=\"_ _2\"></span>ventuale <span class=\"_ _2\"></span>utile<span class=\"_ _3e\"> </span></span></span>o perdita risultante \u00e8 rilevata nel conto economico.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _15\"> </span>caso <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>opzioni <span class=\"_ _a\"> </span>put <span class=\"_ _15\"></span>concesse <span class=\"_ _15\"> </span>ai <span class=\"_ _a\"> </span>soci <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>minoranza, <span class=\"_ _15\"></span>il <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _a\"> </span>iscrive <span class=\"_ _15\"></span>una <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0<span class=\"_ _3e\"> </span>finanziaria <span class=\"_ _15\"> </span>pari <span class=\"_ _a\"> </span>al <span class=\"_ _15\"> </span>valore <span class=\"_ _15\"></span>attuale <span class=\"_ _15\"> </span>del <span class=\"_ _a\"> </span>prezzo <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>esercizio <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione. <span class=\"_ _15\"> </span>Se <span class=\"_ _15\"></span>i <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>ermini <span class=\"_ _15\"></span>e <span class=\"_ _15\"> </span>le<span class=\"_ _3e\"> </span>condizioni <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _10\"></span>put <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>anno <span class=\"_ _10\"></span>gi\u00e0<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>accesso <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>benefici <span class=\"_ _10\"></span>economici <span class=\"_ _12\"></span>collegati<span class=\"_ _3e\"> </span>alla quota <span class=\"_ _0\"></span>di capitale opzionata, il <span class=\"_ _0\"></span>Gruppo contabilizza tale quota <span class=\"_ _0\"></span>come se fosse gi\u00e0 <span class=\"_ _0\"></span>stata<span class=\"_ _3e\"> </span>acquistata <span class=\"_ _10\"></span>e, <span class=\"_ _10\"></span>quindi, <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>mo<span class=\"_ _0\"></span>mento <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>riconoscimento <span class=\"_ _12\"></span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>passivit\u00e0, <span class=\"_ _10\"></span>tale <span class=\"_ _10\"></span>valore<span class=\"_ _3e\"> </span>vi<span class=\"ls0\">ene <span class=\"_ _0\"></span>riclassificato dal patrimonio <span class=\"_ _0\"></span>netto riducendo la <span class=\"_ _0\"></span>quota del<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>minoranze. La p<span class=\"_ _0\"></span>assivit\u00e0<span class=\"_ _3e\"> </span></span>viene  successivamente  rimisurata  a  ogni  data  di  chiusura  conformemente  a  quanto<span class=\"_ _3e\"> </span>previsto dall<span class=\"ff5\">\u2019</span>IFRS 9.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _30\"> </span>\u00e8 <span class=\"_ _30\"> </span>inizialmente <span class=\"_ _30\"> </span>rilevato <span class=\"_ _30\"> </span>al <span class=\"_ _30\"> </span>costo <span class=\"_ _30\"> </span>rappresentato <span class=\"_ _30\"> </span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eccedenza <span class=\"_ _30\"> </span>del<span class=\"_ _3e\"> </span>corrispettivo <span class=\"_ _0\"></span>corrisposto e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>importo <span class=\"_ _0\"></span>iscritto per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>interessenze di <span class=\"_ _0\"></span>minoranza <span class=\"_ _0\"></span>rispetto<span class=\"_ _3e\"> </span>alle <span class=\"_ _0\"></span>attivit\u00e0 nette <span class=\"_ _0\"></span>identificabili <span class=\"_ _0\"></span>acquisite e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 assunte <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>Gruppo. Se <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value<span class=\"_ _3e\"> </span></span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>nette <span class=\"_ _f\"> </span>acquisite <span class=\"_ _a\"> </span>eccede <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insieme <span class=\"_ _15\"> </span>del <span class=\"_ _f\"> </span>corrispettivo <span class=\"_ _a\"> </span>corrisposto, <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>Gruppo<span class=\"_ _3e\"> </span>verifica nuovamente <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>identificato correttamente tutt<span class=\"_ _0\"></span>e le attivit\u00e0 <span class=\"_ _0\"></span>acquisite e <span class=\"_ _0\"></span>tutte le<span class=\"_ _3e\"> </span>passivit\u00e0  assunte <span class=\"_ _f\"> </span>e  rive<span class=\"_ _2\"></span>de  le <span class=\"_ _f\"> </span>procedure  utilizzate <span class=\"_ _f\"> </span>per  dete<span class=\"_ _2\"></span>rmin<span class=\"_ _0\"></span>are  gli <span class=\"_ _f\"> </span>ammontari  da<span class=\"_ _3e\"> </span>rilevare alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>acquisizione. Se <span class=\"_ _0\"></span>dalla nuova <span class=\"_ _0\"></span>valutazione emerge ancora <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span><span class=\"ff7\">fair value<span class=\"_ _3e\"> </span></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>nette <span class=\"_ _0\"></span>acquisite <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>corrispettivo, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>(utile) <span class=\"_ _0\"></span>viene <span class=\"_ _12\"></span>rilevata<span class=\"_ _3e\"> </span>a conto economico.<span class=\"_ _3e\"> </span>Dopo <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>rilevazione <span class=\"_ _6\"></span>iniziale <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>valutato <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>costo, <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>perdite <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>valore<span class=\"_ _3e\"> </span>accumulate.  Al  fine  d<span class=\"_ _2\"></span>ella  verifica  per  ri<span class=\"_ _2\"></span>duzione  di  valore  (<span class=\"_ _0\"></span><span class=\"ff7\">impairmen<span class=\"_ _2\"></span>t<span class=\"ff4\">),  l<span class=\"ff5\">\u2019</span>avviamento<span class=\"_ _3e\"> </span></span></span>acquisito <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>un<span class=\"ff5\">\u2019</span>aggregazione <span class=\"_ _10\"></span>aziendale <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>allocato, <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>acqu<span class=\"_ _0\"></span>isizione, <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>ciascuna<span class=\"_ _3e\"> </span>unit\u00e0 <span class=\"_ _f\"> </span>generatrice <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>cassa <span class=\"_ _f\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _f\"> </span>che <span class=\"_ _a\"> </span>si <span class=\"_ _f\"> </span>prevede <span class=\"_ _a\"> </span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _a\"> </span>delle <span class=\"_ _f\"> </span>sinergie<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>aggregazione, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>prescindere <span class=\"_ _2\"></span>dal fa<span class=\"_ _2\"></span>tto che<span class=\"_ _2\"></span> al<span class=\"_ _2\"></span>tre at<span class=\"_ _2\"></span>tivit\u00e0 o <span class=\"_ _6\"></span>passivit\u00e0 del<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _2\"></span>acquisita<span class=\"_ _3e\"> </span>siano assegnate a tali unit\u00e0.<span class=\"_ _3e\"> </span>Se  l<span class=\"ff5\">\u2019</span>avviamento  \u00e8 <span class=\"_ _13\"> </span>stato  allocato  a <span class=\"_ _13\"> </span>un<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _13\"> </span>generatrice  di  flussi  finanziari  e <span class=\"_ _13\"> </span>l<span class=\"ff5\">\u2019</span>entit\u00e0<span class=\"_ _3e\"> </span>dismette <span class=\"_ _10\"></span>parte <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>tale <span class=\"_ _10\"></span>unit\u00e0, <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _10\"></span>associato <span class=\"_ _10\"></span>all<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>dismessa <span class=\"_ _10\"></span>\u00e8<span class=\"_ _3e\"> </span>incluso <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>valore <span class=\"_ _a\"> </span>contabile <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"></span>quando <span class=\"_ _15\"> </span>si <span class=\"_ _a\"> </span>determina <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _a\"> </span>o <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>perdita <span class=\"_ _15\"></span>della<span class=\"_ _3e\"> </span>dismissione. <span class=\"_ _12\"></span>L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _0\"></span>associato <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>dismessa <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _0\"></span>determinato <span class=\"_ _12\"></span>sulla <span class=\"_ _12\"></span>base <span class=\"_ _0\"></span>dei<span class=\"_ _3e\"> </span>valori <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _2\"></span> dismessa <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>parte m<span class=\"_ _2\"></span>ant<span class=\"_ _0\"></span>enuta <span class=\"_ _2\"></span>dell<span class=\"ff5\">\u2019</span>unit\u00e0 gene<span class=\"_ _2\"></span>ratrice di <span class=\"_ _2\"></span>flussi<span class=\"_ _3e\"> </span>finanziari.<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>variazioni nelle <span class=\"_ _2\"></span>quote <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>una societ\u00e0 <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non c<span class=\"_ _2\"></span>omportano<span class=\"_ _3e\"> </span>la perdita di controllo sono contabilizzate a patrimonio ne<span class=\"_ _2\"></span>tto.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _17\"> </span>caso <span class=\"_ _17\"> </span>i<span class=\"_ _2\"></span>nvece <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>ces<span class=\"_ _2\"></span>sione <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>p<span class=\"_ _2\"></span>arte <span class=\"_ _17\"> </span>delle <span class=\"_ _19\"> </span>quote <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>par<span class=\"_ _2\"></span>tecipazioni <span class=\"_ _17\"> </span>detenute <span class=\"_ _17\"> </span>co<span class=\"_ _2\"></span>n<span class=\"_ _3e\"> </span>corrispondente p<span class=\"_ _2\"></span>erdita di <span class=\"_ _2\"></span>controllo, <span class=\"_ _2\"></span>la partecipazi<span class=\"_ _2\"></span>one detenuta <span class=\"_ _2\"></span>\u00e8 ad<span class=\"_ _2\"></span>eguata al <span class=\"_ _2\"></span>relativo <span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _9\"></span>e <span class=\"_ _15\"> </span>la <span class=\"_ _15\"></span>nuova <span class=\"_ _15\"></span>valutazione <span class=\"_ _9\"></span>della <span class=\"_ _15\"></span>stessa <span class=\"_ _9\"></span>concorre <span class=\"_ _15\"></span>alla <span class=\"_ _9\"></span>formazione <span class=\"_ _15\"></span>della <span class=\"_ _9\"></span>plusvalenza<span class=\"_ _0\"></span> <span class=\"_ _9\"></span><span class=\"ls25\">/<span class=\"_ _3e\"> </span></span></span>(minusvalenza) derivante dall<span class=\"ff5\">\u2019</span>operazione di cessione.<span class=\"_ _3e\"> </span>Attivit\u00e0 immateriali<span class=\"_ _3e\"> </span>Le <span class=\"_ _29\"> </span>attivit\u00e0 <span class=\"_ _29\"> </span>immateriali <span class=\"_ _16\"> </span>acquisite <span class=\"_ _29\"> </span>separatamente <span class=\"_ _16\"> </span>sono <span class=\"_ _19\"> </span>iscritte <span class=\"_ _16\"> </span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _16\"> </span>al <span class=\"_ _29\"> </span>costo <span class=\"_ _29\"> </span>di<span class=\"_ _3e\"> </span>acquisto <span class=\"_ _16\"> </span>comprensivo <span class=\"_ _13\"> </span>degli <span class=\"_ _13\"> </span>oneri <span class=\"_ _16\"> </span>accessori <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>diretta <span class=\"_ _16\"> </span>imputazione. <span class=\"_ _13\"> </span>Quelle <span class=\"_ _16\"> </span>acquisite<span class=\"_ _3e\"> </span>attraverso <span class=\"_ _15\"> </span>operazioni <span class=\"_ _a\"> </span>di <span class=\"_ _15\"></span>aggregazione <span class=\"_ _15\"> </span>aziendale <span class=\"_ _15\"> </span>sono <span class=\"_ _a\"> </span>iscritte <span class=\"_ _15\"></span>al <span class=\"_ _a\"> </span><span class=\"ff7\">fair <span class=\"_ _15\"> </span>value</span> <span class=\"_ _a\"> </span>alla <span class=\"_ _15\"></span>data <span class=\"_ _15\"> </span>di<span class=\"_ _3e\"> </span>acquisizione.<span class=\"_ _3e\"> </span>La vita utile delle attivit\u00e0 immateriali \u00e8 valutata come definita o indefinita.<span class=\"_ _3e\"> </span>Le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>immateriali  c<span class=\"_ _2\"></span>on <span class=\"_ _f\"> </span>vita <span class=\"_ _a\"> </span>utile <span class=\"_ _a\"> </span>definita <span class=\"_ _f\"> </span>sono <span class=\"_ _a\"> </span>sottoposte <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>verif<span class=\"_ _0\"></span>ica <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>rilevarne<span class=\"_ _3e\"> </span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>valore, <span class=\"_ _2\"></span>quando <span class=\"_ _6\"></span>fatti <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>cambiament<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>situazione <span class=\"_ _6\"></span>indicano <span class=\"_ _6\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>valore<span class=\"_ _3e\"> </span>di carico non pu\u00f2 essere realizzato.<span class=\"_ _3e\"> </span>Successivamente <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>prima <span class=\"_ _15\"></span>iscrizione, <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>immobilizzazioni <span class=\"_ _15\"></span>immateriali <span class=\"_ _9\"></span>aventi <span class=\"_ _15\"> </span>vita <span class=\"_ _15\"></span>utile<span class=\"_ _3e\"> </span>definita sono iscri<span class=\"_ _2\"></span>tte al netto <span class=\"_ _2\"></span>dei relativi ammo<span class=\"_ _2\"></span>rtamenti accumulati e <span class=\"_ _2\"></span>di eventuali <span class=\"_ _2\"></span>perdite<span class=\"_ _3e\"> </span>durevoli <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>valore, <span class=\"_ _10\"></span>determinate <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>le <span class=\"_ _10\"></span>st<span class=\"_ _0\"></span>esse <span class=\"_ _10\"></span>modalit\u00e0 <span class=\"_ _9\"></span>indicate <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>le <span class=\"_ _10\"></span>immo<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilizzazioni<span class=\"_ _3e\"> </span>materiali.<span class=\"_ _3e\"> </span>La vita <span class=\"_ _2\"></span>utile viene <span class=\"_ _2\"></span>riesaminata con <span class=\"_ _2\"></span>periodicit\u00e0 alm<span class=\"_ _2\"></span>eno annuale ed <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>cambiamenti,<span class=\"_ _3e\"> </span>se necessari, sono apportati con applicazione prospettica.<span class=\"_ _3e\"> </span>Le <span class=\"_ _10\"></span>immobilizzazioni <span class=\"_ _10\"></span>imm<span class=\"_ _2\"></span>ateriali <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>vita <span class=\"_ _12\"></span>utile <span class=\"_ _10\"></span>indefinita, <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>sono <span class=\"_ _12\"></span>costituite<span class=\"_ _3e\"> </span>da<span class=\"ls0\">gli <span class=\"_ _2b\"> </span>avviamenti <span class=\"_ _30\"> </span>e <span class=\"_ _30\"> </span>dai <span class=\"_ _30\"> </span>marchi <span class=\"_ _30\"> </span>delle <span class=\"_ _30\"> </span>societ\u00e0 <span class=\"_ _2b\"> </span>acqu<span class=\"_ _0\"></span>isite, <span class=\"_ _2b\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _2b\"> </span>sono <span class=\"_ _30\"> </span>soggette <span class=\"_ _30\"> </span>ad<span class=\"_ _3e\"> </span></span>ammortamento <span class=\"_ _a\"> </span>ma <span class=\"_ _a\"> </span>sottoposte <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>impairment <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>est <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>le <span class=\"_ _15\"> </span>modalit\u00e0 <span class=\"_ _a\"> </span>definite <span class=\"_ _a\"> </span>al <span class=\"_ _f\"> </span>relativo<span class=\"_ _3e\"> </span>successivo paragrafo.<span class=\"_ _3e\"> </span>Gli <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>o le <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>erdite <span class=\"_ _2\"></span>derivanti <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>alienazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>una at<span class=\"_ _2\"></span>tivit\u00e0 imma<span class=\"_ _2\"></span>teriale sono <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>eterminati<span class=\"_ _3e\"> </span>come <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore di <span class=\"_ _0\"></span>dismissione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>carico <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>e son<span class=\"_ _0\"></span>o rilevati <span class=\"_ _12\"></span>a<span class=\"_ _3e\"> </span>conto economico al momento dell<span class=\"ff5\">\u2019</span>alienazione.<span class=\"_ _3e\"> </span>I marchi<span class=\"_ _2\"></span> acquistati <span class=\"_ _2\"></span>nell<span class=\"ff5\">\u2019</span>ambito <span class=\"_ _2\"></span>di aggregazioni <span class=\"_ _2\"></span>aziendali <span class=\"_ _2\"></span>sono rileva<span class=\"_ _2\"></span>ti al <span class=\"_ _2\"></span><span class=\"ff7\">fair value<span class=\"ff4\"> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data<span class=\"_ _3e\"> </span></span></span>dell<span class=\"ff5\">\u2019</span>operazione.<span class=\"_ _3e\"> </span>I <span class=\"_ _2\"></span>marchi <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>Gruppo son<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>considerati <span class=\"_ _2\"></span>beni <span class=\"_ _6\"></span>a vi<span class=\"_ _2\"></span>ta <span class=\"_ _2\"></span>utile <span class=\"_ _2\"></span>indefinita <span class=\"_ _6\"></span>e, perta<span class=\"_ _2\"></span>nto, <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>sono<span class=\"_ _3e\"> </span>oggetto <span class=\"_ _15\"></span>di <span class=\"_ _9\"></span>un <span class=\"_ _15\"> </span>sistematico <span class=\"_ _15\"></span>processo <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>ammortamento <span class=\"_ _15\"></span>ma <span class=\"_ _9\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _9\"></span>sottoposti <span class=\"_ _15\"></span>almeno<span class=\"_ _3e\"> </span>annualmente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>verif<span class=\"_ _0\"></span>ica <span class=\"_ _0\"></span>volta <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>identificare <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>riduzioni <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>determinate <span class=\"_ _12\"></span>con<span class=\"_ _3e\"> </span>le modalit\u00e0 indicate nella sezione \u201cperdite di valore (<span class=\"ff7\">impairment</span>)\u201d.<span class=\"_ _3e\"> </span>Altre attivit\u00e0 immateriali<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _9\"></span>immateriali <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>misurate <span class=\"_ _9\"></span>inizialmente <span class=\"_ _9\"></span>al <span class=\"_ _15\"></span>costo, <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>eterminato<span class=\"_ _2\"></span> <span class=\"_ _15\"></span>normalmente<span class=\"_ _3e\"> </span>come <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>prezzo <span class=\"_ _12\"></span>pagato <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>loro <span class=\"_ _10\"></span>acquisizione, <span class=\"_ _12\"></span>inclusivo <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>oneri <span class=\"_ _10\"></span>accessori <span class=\"_ _12\"></span>ed <span class=\"_ _10\"></span>eventuali<span class=\"_ _3e\"> </span>imposte <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _12\"></span>recuperabili, <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>netto <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>sconti <span class=\"_ _10\"></span>commerciali <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>abbuoni. <span class=\"_ _12\"></span>Dopo <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>rilev<span class=\"_ _0\"></span>azione<span class=\"_ _3e\"> </span>iniziale, <span class=\"_ _36\"> </span>le <span class=\"_ _33\"> </span>immobilizzazioni <span class=\"_ _36\"> </span>immateriali <span class=\"_ _36\"> </span>sono <span class=\"_ _33\"> </span>cont<span class=\"_ _0\"></span>abilizza<span class=\"_ _2\"></span>te <span class=\"_ _36\"> </span>al <span class=\"_ _36\"> </span>costo, <span class=\"_ _36\"> </span>al <span class=\"_ _33\"> </span>netto<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>ammortamento accumulato e delle <span class=\"_ _0\"></span>eventuali perdite di valore determinate <span class=\"_ _0\"></span>secondo<span class=\"_ _3e\"> </span>quanto previsto dallo IAS 36.<span class=\"_ _3e\"> </span>Le immobilizzazioni immateriali <span class=\"_ _0\"></span>sono soggette ad ammortamento<span class=\"_ _0\"></span>, tranne quando h<span class=\"_ _0\"></span>anno<span class=\"_ _3e\"> </span>vita  utile <span class=\"_ _f\"> </span>indefinita.  L<span class=\"ff5\">\u2019</span>ammortamento  si <span class=\"_ _f\"> </span>applica  sistematicamente <span class=\"_ _f\"> </span>lungo  la <span class=\"_ _f\"> </span>vita  utile<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"></span>immateriale <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>seconda <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>prospettive <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>impiego <span class=\"_ _15\"> </span>economico <span class=\"_ _15\"> </span>stimate. <span class=\"_ _15\"> </span>Il<span class=\"_ _3e\"> </span>valore <span class=\"_ _0\"></span>residuo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>presume <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>zero<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>eccetto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>esista<span class=\"_ _3e\"> </span>un <span class=\"_ _0\"></span>impegno <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>terzi <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isto dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine d<span class=\"_ _0\"></span>ella su<span class=\"_ _0\"></span>a vit<span class=\"_ _0\"></span>a u<span class=\"_ _0\"></span>tile, <span class=\"_ _0\"></span>oppure<span class=\"_ _3e\"> </span>esista <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>mer<span class=\"_ _0\"></span>cato <span class=\"_ _12\"></span>attivo <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _12\"></span>viene <span class=\"_ _12\"></span>scambiat<span class=\"_ _0\"></span>a. <span class=\"_ _12\"></span>Gli <span class=\"_ _12\"></span>Amministratori <span class=\"_ _12\"></span>rivedono <span class=\"_ _10\"></span>la<span class=\"_ _3e\"> </span>stima della vita utile dell<span class=\"ff5\">\u2019</span>immobilizzazione immateriale a ogni chiusura del<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esercizio.<span class=\"_ _3e\"> </span>Le <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>immateriali <span class=\"_ _10\"></span>generate <span class=\"_ _10\"></span>intername<span class=\"_ _2\"></span>nte <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>costituite <span class=\"_ _10\"></span>dai <span class=\"_ _10\"></span>costi <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>sviluppo <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>nuovi<span class=\"_ _3e\"> </span>prodotti <span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>nuovi <span class=\"_ _12\"></span>processi <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>produzione <span class=\"_ _10\"></span>s<span class=\"_ _2\"></span>ono <span class=\"_ _12\"></span>iscritte <span class=\"_ _0\"></span>nell<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _0\"></span>solo <span class=\"_ _12\"></span>se <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>utte <span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>seguenti<span class=\"_ _3e\"> </span>condizioni sono rispettate:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>at<span class=\"_ _0\"></span>tivit\u00e0 oggetto di sviluppo \u00e8 identificabile;<span class=\"_ _3e\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">\u00e8 <span class=\"_ _0\"></span>probabile che l<span class=\"ff5\">\u2019</span>attivit\u00e0 creata generer\u00e0 benefici economici futuri<span class=\"_ _2\"></span>;<span class=\"_ _3e\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">il <span class=\"_ _13\"> </span>progetto  di  sviluppo  sar\u00e0  probab<span class=\"_ _0\"></span>ilmente  portato  a  termine  e  i  re<span class=\"_ _0\"></span>lativi  costi<span class=\"_ _3e\"> </span></span></span>possono essere misurati attendibilmente.<span class=\"_ _3e\"> </span>Tali  attivit\u00e0 <span class=\"_ _f\"> </span>immateriali <span class=\"_ _f\"> </span>sono  ammortizzate <span class=\"_ _f\"> </span>linearmente <span class=\"_ _f\"> </span>lungo  le<span class=\"_ _2\"></span>  rispettive <span class=\"_ _f\"> </span>vite  utili.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"> </span>inizia <span class=\"_ _15\"> </span>nel <span class=\"_ _a\"> </span>momento <span class=\"_ _15\"> </span>in <span class=\"_ _a\"> </span>cui <span class=\"_ _15\"> </span>lo <span class=\"_ _a\"> </span>sviluppo <span class=\"_ _15\"></span>si <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _a\"> </span>completato <span class=\"_ _15\"> </span>e<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 \u00e8 disponibile per l<span class=\"ff5\">\u2019</span>uso.<span class=\"_ _3e\"> </span>Le aliquote <span class=\"_ _2\"></span>di ammor<span class=\"_ _2\"></span>tamento delle <span class=\"_ _2\"></span>immobilizzazioni imma<span class=\"_ _2\"></span>teriali a <span class=\"_ _2\"></span>vita util<span class=\"_ _2\"></span>e definita <span class=\"_ _2\"></span>sono<span class=\"_ _3e\"> </span>di seguito riportate su base annua:<span class=\"_ _3e\"> </span>Aliquota di ammortam<span class=\"_ _0\"></span>ento<span class=\"_ _3e\"> </span>Diritti di brevetto<span class=\"_ _3e\"> </span>20%<span class=\"_ _3e\"> </span>Licenze software<span class=\"_ _3e\"> </span>33%<span class=\"_ _3e\"> </span>Modelli<span class=\"_ _3e\"> </span>10%<span class=\"ls0\">-20%<span class=\"_ _3e\"> </span></span>Relazioni con la clientela<span class=\"_ _3e\"> </span>7-10%<span class=\"_ _3e\"> </span>Altre immobilizzazioni<span class=\"_ _3e\"> </span>10% - 20%<span class=\"_ _3e\"> </span>Attivit\u00e0 materiali<span class=\"_ _3e\"> </span>Gli <span class=\"_ _0\"></span>impianti, <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>macchinari, <span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>attrezzature <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>fabbricati <span class=\"_ _0\"></span>sono <span class=\"_ _12\"></span>iscritti <span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>costo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _0\"></span>o<span class=\"_ _3e\"> </span>di <span class=\"_ _0\"></span>produzione <span class=\"_ _0\"></span>al netto <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>ammortamenti accumulati <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>eventuali svalutazioni <span class=\"_ _0\"></span>per<span class=\"_ _3e\"> </span>perdite d<span class=\"_ _0\"></span>i valore. <span class=\"_ _0\"></span>I beni <span class=\"_ _0\"></span>composti d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>componenti, di <span class=\"_ _0\"></span>importo significativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>con vita <span class=\"_ _0\"></span>utile<span class=\"_ _3e\"> </span>differente, sono considerati separatamente nella determinazione dell<span class=\"ff5\">\u2019</span>ammortamento.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento viene determina<span class=\"_ _2\"></span>to a quote costanti <span class=\"_ _2\"></span>sul costo dei <span class=\"_ _2\"></span>beni<span class=\"_ _0\"></span>, in <span class=\"_ _2\"></span>funzione della<span class=\"_ _3e\"> </span>loro stimata vita utile rappresentata dalle seguenti aliq<span class=\"_ _2\"></span>uote percentuali<span class=\"_ _0\"></span> su base annua:<span class=\"_ _3e\"> </span>Aliquota di ammortam<span class=\"_ _0\"></span>ento<span class=\"_ _3e\"> </span>Impianti e macchinario<span class=\"_ _3e\"> </span>11,5%<span class=\"_ _3e\"> </span>Attrezzature e autovettu<span class=\"_ _0\"></span>re<span class=\"_ _3e\"> </span>25%<span class=\"_ _3e\"> </span>Automezzi e mezzi di tras<span class=\"_ _0\"></span>porto interno<span class=\"_ _3e\"> </span>20%<span class=\"_ _3e\"> </span>Mobili<span class=\"_ _3e\"> </span>12%<span class=\"_ _3e\"> </span>Attrezzature e macchinar<span class=\"_ _0\"></span>i d<span class=\"ff5\">\u2019</span>ufficio<span class=\"_ _3e\"> </span>20%<span class=\"_ _3e\"> </span>Le  aliquote  di<span class=\"_ _2\"></span>  ammortamento  sono <span class=\"_ _f\"> </span>riviste  su <span class=\"_ _f\"> </span>base  annuale; <span class=\"_ _f\"> </span>eventuali  cambiamenti,<span class=\"_ _3e\"> </span>laddove necessari, sono apportati con applicazione prospettica.<span class=\"_ _3e\"> </span>Il <span class=\"_ _9\"></span>valore <span class=\"_ _15\"> </span>residuo <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>la <span class=\"_ _9\"></span>vita <span class=\"_ _9\"></span>u<span class=\"_ _0\"></span>tile <span class=\"_ _9\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _9\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _15\"></span>rivisti <span class=\"_ _9\"></span>almeno <span class=\"_ _15\"> </span>a <span class=\"_ _9\"></span>ogni <span class=\"_ _15\"> </span>chiusura <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>esercizio e qualora, <span class=\"_ _2\"></span>indipendentemente dall<span class=\"ff5\">\u2019</span>ammortamento gi\u00e0 contabilizzato <span class=\"_ _2\"></span>risulti una<span class=\"_ _3e\"> </span>perdita <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>valore <span class=\"_ _15\"></span>determinata <span class=\"_ _a\"> </span>in <span class=\"_ _15\"></span>base <span class=\"_ _15\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _15\"> </span>dello <span class=\"_ _15\"> </span>IAS <span class=\"_ _a\"> </span>36, <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>immobilizzazione<span class=\"_ _3e\"> </span>viene <span class=\"_ _2e\"> </span>corrispondentemente <span class=\"_ _2e\"> </span>svalutata; <span class=\"_ _14\"> </span>se <span class=\"_ _2e\"> </span>in <span class=\"_ _2e\"> </span>esercizi <span class=\"_ _2e\"> </span>successivi <span class=\"_ _2e\"> </span>ve<span class=\"_ _2\"></span>ngon<span class=\"_ _0\"></span>o <span class=\"_ _2e\"> </span>meno <span class=\"_ _2e\"> </span>i<span class=\"_ _3e\"> </span>presupposti <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>svalutazione, <span class=\"_ _2\"></span>viene <span class=\"_ _6\"></span>ripristinato <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>suo <span class=\"_ _2\"></span>valore <span class=\"_ _6\"></span>originario, <span class=\"_ _6\"></span>rettificato <span class=\"_ _2\"></span>dei <span class=\"_ _6\"></span>soli<span class=\"_ _3e\"> </span>ammortamenti.<span class=\"_ _3e\"> </span>Al  momento <span class=\"_ _f\"> </span>della  ve<span class=\"_ _2\"></span>ndita  o <span class=\"_ _f\"> </span>quando  non <span class=\"_ _f\"> </span>sussistono  bene<span class=\"_ _2\"></span>fici  economici <span class=\"_ _f\"> </span>futuri  attesi<span class=\"_ _3e\"> </span>dall<span class=\"ff5\">\u2019</span>uso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>bene, <span class=\"_ _13\"> </span>esso  vien<span class=\"_ _0\"></span>e  eliminato <span class=\"_ _13\"> </span>dal <span class=\"_ _13\"> </span>bilancio <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale  perdit<span class=\"_ _0\"></span>a  o <span class=\"_ _13\"> </span>utile<span class=\"_ _3e\"> </span>(calcolata <span class=\"_ _15\"></span>come <span class=\"_ _15\"></span>differenza <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cessione <span class=\"_ _15\"></span>e <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>carico <span class=\"_ _9\"></span>resid<span class=\"_ _0\"></span>uo) <span class=\"_ _15\"></span>viene<span class=\"_ _3e\"> </span>rilevata a conto economico nell<span class=\"ff5\">\u2019</span>anno della suddetta eliminazione.<span class=\"_ _3e\"> </span>Le <span class=\"_ _a\"> </span>spese <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>manutenzione <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>riparazione, <span class=\"_ _15\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>non <span class=\"_ _a\"> </span>siano <span class=\"_ _a\"> </span>suscettibili <span class=\"_ _15\"></span>di <span class=\"_ _a\"> </span>incrementare <span class=\"_ _a\"> </span>il<span class=\"_ _3e\"> </span>valore <span class=\"_ _a\"> </span>e/o <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>rolungare <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>vita <span class=\"_ _f\"> </span>residua <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>beni, <span class=\"_ _a\"> </span>sono <span class=\"_ _f\"> </span>spesate <span class=\"_ _a\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>periodo <span class=\"_ _f\"> </span>in <span class=\"_ _a\"> </span>cui <span class=\"_ _f\"> </span>sono<span class=\"_ _3e\"> </span>sostenute; in caso contrario vengono capitalizzate.<span class=\"_ _3e\"> </span>Diritti d\u2019uso beni in leasing<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _12\"></span>valuta <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>atto <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>sottoscrizione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span>contratto <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>\u00e8, <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>contiene, <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>leasing;<span class=\"_ _3e\"> </span>in <span class=\"_ _16\"> </span>altri <span class=\"_ _16\"> </span>termini, <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>contratto <span class=\"_ _16\"> </span>conferisce <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>diritto <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>controllare <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019</span>uso <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>un <span class=\"_ _16\"> </span>b<span class=\"_ _0\"></span>ene<span class=\"_ _3e\"> </span>identificato per un periodo di tempo in cambio di un corrispettivo.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _10\"></span>adotta <span class=\"_ _9\"></span>un <span class=\"_ _10\"></span>unico <span class=\"_ _10\"></span>mo<span class=\"_ _0\"></span>dello <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>ricon<span class=\"_ _0\"></span>oscimento <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>misurazione <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>tutti <span class=\"_ _9\"></span>i <span class=\"_ _10\"></span>leasing,<span class=\"_ _3e\"> </span>eccetto per i leasing di breve termine e i leasi<span class=\"_ _2\"></span>ng d<span class=\"_ _0\"></span>i beni di modico valore.<span class=\"_ _3e\"> </span>Il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>riconosce <span class=\"_ _9\"></span>le <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _9\"></span>relative <span class=\"_ _9\"></span>ai <span class=\"_ _9\"></span>pagamenti <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>leasing <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>diritto<span class=\"_ _3e\"> </span>d<span class=\"ff5\">\u2019</span>uso <span class=\"_ _0\"></span>che rappresenta il diritto <span class=\"_ _0\"></span>a utilizzare <span class=\"_ _0\"></span>il bene sottostante il <span class=\"_ _0\"></span>contratto. In p<span class=\"_ _0\"></span>articolare,<span class=\"_ _3e\"> </span>contabilizza:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">un <span class=\"_ _16\"> </span>diritto <span class=\"_ _16\"> </span>d<span class=\"ff5\">\u2019</span>uso: <span class=\"_ _16\"> </span>alla <span class=\"_ _16\"> </span>data <span class=\"_ _29\"> </span>di <span class=\"_ _16\"> </span>inizio <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _16\"> </span>leasing, <span class=\"_ _16\"> </span>ovvero <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>cui <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _3e\"> </span></span></span>sottostante <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>disponibile <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>u<span class=\"_ _0\"></span>so. <span class=\"_ _9\"></span>Le <span class=\"_ _9\"></span>attivit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>per <span class=\"_ _15\"></span>il <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>misurate <span class=\"_ _9\"></span>al<span class=\"_ _3e\"> </span>costo, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>degli <span class=\"_ _12\"></span>ammortamenti <span class=\"_ _0\"></span>accumulati e <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore, <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>rettificati<span class=\"_ _3e\"> </span>per qualsi<span class=\"_ _2\"></span>asi rimisurazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 di <span class=\"_ _2\"></span>leasing. <span class=\"_ _2\"></span>Il cos<span class=\"_ _2\"></span>to delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per il <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>iritto<span class=\"_ _3e\"> </span>d<span class=\"ff5\">\u2019</span>uso comprende l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ammontare delle passivit\u00e0 di leasing rilevate, i costi diretti iniziali<span class=\"_ _3e\"> </span>sostenuti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>pagamenti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>effettuati <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>decorrenza <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>prima <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inizio,<span class=\"_ _3e\"> </span>al <span class=\"_ _f\"> </span>netto <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>t<span class=\"_ _0\"></span>utti <span class=\"_ _a\"> </span>gl<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span>eventuali <span class=\"_ _f\"> </span>incentivi<span class=\"_ _2\"></span>  ricevuti. <span class=\"_ _a\"> </span>Le  attivit\u00e0 <span class=\"_ _a\"> </span>per <span class=\"_ _f\"> </span>diritto <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso  so<span class=\"_ _2\"></span>no<span class=\"_ _3e\"> </span>ammortizzate <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _a\"> </span>costanti <span class=\"_ _a\"> </span>dalla <span class=\"_ _f\"> </span>data <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>decorrenza <span class=\"_ _f\"> </span>alla <span class=\"_ _a\"> </span>fine <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>vita <span class=\"_ _f\"> </span>utile<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _a\"> </span>consistente <span class=\"_ _15\"> </span>nel <span class=\"_ _a\"> </span>diritto <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>utilizzo. <span class=\"_ _a\"> </span>Se <span class=\"_ _15\"> </span>il <span class=\"_ _a\"> </span>leasing <span class=\"_ _a\"> </span>trasferisce <span class=\"_ _a\"> </span>la <span class=\"_ _15\"></span>propriet\u00e0<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>sottostante <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>locatario <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>termine <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>durata <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>leasing<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>costo<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 consistente nel diritto <span class=\"_ _0\"></span>di utilizzo riflette il fatto <span class=\"_ _0\"></span>che il locatario eserciter\u00e0<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>acquisto, <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>locatario <span class=\"_ _0\"></span>deve <span class=\"_ _12\"></span>ammortizzare <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>consistente <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iritt<span class=\"ls26\">o<span class=\"_ _3e\"> </span></span>d<span class=\"ff5\">\u2019</span>uso dalla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di decorr<span class=\"_ _2\"></span>enza fino <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>fine della <span class=\"_ _2\"></span>vita <span class=\"_ _2\"></span>utile d<span class=\"_ _2\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 so<span class=\"_ _2\"></span>ttostante. Le<span class=\"_ _3e\"> </span>attivit\u00e0 per il diritto d<span class=\"ff5\">\u2019</span>uso sono soggette a impairment;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">una  passivit<span class=\"_ _0\"></span>\u00e0  finanziaria  alla  d<span class=\"_ _0\"></span>ata  di  decorrenza <span class=\"_ _13\"> </span>del  leasing. <span class=\"_ _13\"> </span>Il  Gruppo  rileva <span class=\"_ _13\"> </span>le<span class=\"_ _3e\"> </span></span></span>passivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>leasing <span class=\"_ _0\"></span>misurandole <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ovuti per <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>leasing<span class=\"_ _3e\"> </span>non <span class=\"_ _13\"> </span>ancora <span class=\"_ _13\"> </span>versati  a <span class=\"_ _13\"> </span>tale <span class=\"_ _13\"> </span>data. <span class=\"_ _13\"> </span>I <span class=\"_ _13\"> </span>pagamenti <span class=\"_ _13\"> </span>dovuti <span class=\"_ _13\"> </span>includono <span class=\"_ _13\"> </span>i  p<span class=\"_ _0\"></span>agamenti  fissi<span class=\"_ _3e\"> </span>(compresi i pagamenti fis<span class=\"_ _2\"></span>si nella sostanza) al netto <span class=\"_ _2\"></span>di eventuali incentivi al l<span class=\"_ _2\"></span>easing da<span class=\"_ _3e\"> </span>ricevere, i p<span class=\"_ _0\"></span>agamenti variabili d<span class=\"_ _0\"></span>i leasing che dipendono <span class=\"_ _0\"></span>da un indice <span class=\"_ _0\"></span>o da un <span class=\"_ _0\"></span>tasso, e<span class=\"_ _3e\"> </span>gli <span class=\"_ _a\"> </span>importi <span class=\"_ _a\"> </span>che <span class=\"_ _f\"> </span>si <span class=\"_ _a\"> </span>prevede <span class=\"_ _a\"> </span>dovranno <span class=\"_ _a\"> </span>essere <span class=\"_ _a\"> </span>pagati <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>titolo <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>garanzia <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>valo<span class=\"_ _0\"></span>re<span class=\"_ _3e\"> </span>residuo. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>includono <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzio<span class=\"_ _0\"></span>ne<span class=\"_ _3e\"> </span>di <span class=\"_ _2\"></span>acquisto, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>si \u00e8<span class=\"_ _2\"></span> ragio<span class=\"_ _2\"></span>nevolmente ce<span class=\"_ _2\"></span>rti <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>opzione sar\u00e0 <span class=\"_ _6\"></span>esercitata <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Gruppo,<span class=\"_ _3e\"> </span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pagamenti <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>pen<span class=\"_ _0\"></span>alit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>risoluzione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>leasing, <span class=\"_ _6\"></span>se la <span class=\"_ _6\"></span>durata <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>leasing ti<span class=\"_ _2\"></span>ene c<span class=\"_ _2\"></span>onto<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>esercizio <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>parte <span class=\"_ _15\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>risoluzione <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"> </span>leasing <span class=\"_ _15\"> </span>st<span class=\"_ _0\"></span>esso. <span class=\"_ _15\"> </span>I<span class=\"_ _3e\"> </span>pagamenti di <span class=\"_ _2\"></span>leasing variabili c<span class=\"_ _2\"></span>he non dipendono <span class=\"_ _2\"></span>da un indice<span class=\"_ _2\"></span> o da <span class=\"_ _2\"></span>un tasso veng<span class=\"_ _2\"></span>ono<span class=\"_ _3e\"> </span>rilevati <span class=\"_ _f\"> </span>come  c<span class=\"_ _2\"></span>osti <span class=\"_ _f\"> </span>nel <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>verifica <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>evento  o<span class=\"_ _2\"></span>  la <span class=\"_ _f\"> </span>condizione <span class=\"_ _a\"> </span>che  ha<span class=\"_ _3e\"> </span>generato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>pagamento. <span class=\"_ _2\"></span>Nel calcolo <span class=\"_ _6\"></span>del valore <span class=\"_ _6\"></span>attuale <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>pagamenti dovuti, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _3e\"> </span>usa il <span class=\"_ _2\"></span>tasso di <span class=\"_ _2\"></span>finanziamento marginale <span class=\"_ _2\"></span>alla data <span class=\"_ _2\"></span>di inizio. <span class=\"_ _2\"></span>Dopo la <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>decorrenza,<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>importo <span class=\"_ _9\"></span>della <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>leasing <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>incrementa <span class=\"_ _15\"></span>per <span class=\"_ _9\"></span>tenere <span class=\"_ _9\"></span>conto <span class=\"_ _9\"></span>degl<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>interessi<span class=\"_ _3e\"> </span>sulla <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>diminuisce <span class=\"_ _2\"></span>per c<span class=\"_ _2\"></span>onsiderare i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>pagamenti e<span class=\"_ _2\"></span>ffettuati. Inol<span class=\"_ _2\"></span>tre,<span class=\"_ _3e\"> </span>il <span class=\"_ _13\"> </span>valor<span class=\"_ _0\"></span>e <span class=\"_ _13\"> </span>contabile <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _13\"> </span>per <span class=\"_ _16\"> </span>leasing <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _16\"> </span>rideterminato <span class=\"_ _13\"> </span>nel <span class=\"_ _13\"> </span>caso <span class=\"_ _16\"> </span>di <span class=\"_ _13\"> </span>eventuali<span class=\"_ _3e\"> </span>modifiche <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>leasing <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>revisione <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>termini <span class=\"_ _12\"></span>contrattuali <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>modifica <span class=\"_ _10\"></span>dei<span class=\"_ _3e\"> </span>pagamenti; <span class=\"_ _18\"> </span>\u00e8 <span class=\"_ _11\"> </span>rideterminato, <span class=\"_ _11\"> </span>altres\u00ec, <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>p<span class=\"_ _0\"></span>resenza <span class=\"_ _18\"> </span>di <span class=\"_ _11\"> </span>modifiche <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>mer<span class=\"_ _0\"></span>ito <span class=\"_ _18\"> </span>alla<span class=\"_ _3e\"> </span>valutazione  dell<span class=\"ff5\">\u2019</span>opzione  di  acquisto  dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0  sottostante  o  per  variazioni  dei<span class=\"_ _3e\"> </span>pagamenti <span class=\"_ _15\"> </span>futuri <span class=\"_ _a\"> </span>che <span class=\"_ _9\"></span>deriva <span class=\"_ _a\"> </span>da <span class=\"_ _15\"></span>una <span class=\"_ _15\"> </span>modifica <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>indice <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"> </span>utilizzato <span class=\"_ _15\"> </span>per<span class=\"_ _3e\"> </span>determinare tali pagamenti;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">classifica <span class=\"_ _12\"></span>separat<span class=\"_ _0\"></span>amente <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>ratti <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>quali <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>unitario <span class=\"_ _12\"></span>dei <span class=\"_ _10\"></span>beni <span class=\"_ _12\"></span>sottostanti<span class=\"_ _3e\"> </span></span></span>non \u00e8<span class=\"_ _2\"></span> superiore, <span class=\"_ _2\"></span>indicativamente, a<span class=\"_ _2\"></span> 5 <span class=\"_ _2\"></span>mila dolla<span class=\"_ _2\"></span>ri quando <span class=\"_ _2\"></span>nuovi (cd.<span class=\"_ _2\"></span> low-value asset),<span class=\"_ _3e\"> </span>quali <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>esempio <span class=\"_ _10\"></span>comput<span class=\"_ _2\"></span>ers, <span class=\"_ _10\"></span>telefoni <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>tablet, <span class=\"_ _10\"></span>stampanti <span class=\"_ _12\"></span>da <span class=\"_ _10\"></span>ufficio <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>multifunzione.<span class=\"_ _3e\"> </span>Per <span class=\"_ _0\"></span>tali <span class=\"_ _12\"></span>contratti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>canoni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritti <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>quote <span class=\"_ _0\"></span>costanti<span class=\"_ _3e\"> </span>ripartite sulla durata del contratto.<span class=\"_ _3e\"> </span>In base a quando <span class=\"_ _0\"></span>richiesto dal principio, il Gruppo ha adottato alcuni elementi di giudizio<span class=\"_ _3e\"> </span>professionale e l<span class=\"ff5\">\u2019</span>utilizzo di assunzioni e<span class=\"_ _2\"></span> di stime in relazione ai termini co<span class=\"_ _2\"></span>ntrattuali (<span class=\"_ _12\"></span><span class=\"ff7\">lease<span class=\"_ _3e\"> </span></span>term<span class=\"ff4\">) e alla definizione del tasso <span class=\"_ _2\"></span>di finanziamento marginale. I principali sono riassunti<span class=\"_ _2\"></span> di<span class=\"_ _3e\"> </span></span>seguito:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">le <span class=\"_ _2\"></span>clausole <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rinnovo, <span class=\"_ _6\"></span>opzion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di es<span class=\"_ _2\"></span>tensione <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>chiusura <span class=\"_ _2\"></span>antici<span class=\"_ _2\"></span>pat<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>dei co<span class=\"_ _2\"></span>ntratti <span class=\"_ _2\"></span>sono<span class=\"_ _3e\"> </span></span></span>considerate <span class=\"_ _15\"> </span>ai <span class=\"_ _a\"> </span>fini <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>determinazione <span class=\"_ _15\"> </span>della <span class=\"_ _a\"> </span>durata <span class=\"_ _15\"></span>del <span class=\"_ _a\"> </span>contrat<span class=\"_ _2\"></span>to <span class=\"_ _a\"> </span>quando <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>lor<span class=\"_ _0\"></span>o<span class=\"_ _3e\"> </span>esercizio <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>ritenuto <span class=\"_ _9\"></span>ragionevolmente <span class=\"_ _15\"></span>certo, <span class=\"_ _9\"></span>ossia <span class=\"_ _9\"></span>quando <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>diritto <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>esercitarle senza necessit\u00e0 di ottenere il consens<span class=\"_ _2\"></span>o d<span class=\"_ _0\"></span>ella controparte;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">tasso <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>finanziamento <span class=\"_ _a\"> </span>marginale  (c<span class=\"_ _2\"></span>d.  <span class=\"ff7\">incremen<span class=\"_ _2\"></span>tal  b<span class=\"_ _2\"></span>orrowing <span class=\"_ _a\"> </span>rate<span class=\"_ _0\"></span><span class=\"ff4\">): <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _f\"> </span>ha<span class=\"_ _3e\"> </span></span></span></span></span>deciso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>utilizzare <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>inanziamento <span class=\"_ _a\"> </span>marginale <span class=\"_ _a\"> </span>come <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>sconto <span class=\"_ _a\"> </span>per<span class=\"_ _3e\"> </span>attualizzare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>agamenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>contratti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>leasing. <span class=\"_ _12\"></span>Tale <span class=\"_ _0\"></span>tasso <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _0\"></span>costituito <span class=\"_ _0\"></span>dal <span class=\"_ _12\"></span>tasso <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>interesse <span class=\"_ _15\"></span>implicito <span class=\"_ _9\"></span>del <span class=\"_ _15\"> </span>contratto, <span class=\"_ _15\"></span>se <span class=\"_ _15\"></span>facilmente <span class=\"_ _9\"></span>det<span class=\"_ _0\"></span>erminabile, <span class=\"_ _9\"></span>o, <span class=\"_ _15\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>alt<span class=\"_ _0\"></span>ernativa, <span class=\"_ _9\"></span>al<span class=\"_ _3e\"> </span>tasso di finanziamento medio marginale di indebitamento d<span class=\"ls7\">el</span> Gruppo;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff5\">l\u2019<span class=\"ff4\">attivit\u00e0 consistente nel <span class=\"_ _2\"></span>diritto di utilizzo dei beni in leasi<span class=\"_ _2\"></span>ng, conformemente all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS<span class=\"_ _3e\"> </span></span></span></span>16, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>valutata <span class=\"_ _7\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _6\"></span>comprensivo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _2\"></span>attuale <span class=\"_ _7\"></span>dei <span class=\"_ _2\"></span>pagamenti <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>uturi <span class=\"_ _7\"></span>at<span class=\"_ _0\"></span>tualizzati<span class=\"_ _3e\"> </span>al <span class=\"_ _f\"> </span>tasso <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>finanziamento <span class=\"_ _f\"> </span>marginale <span class=\"_ _f\"> </span>come <span class=\"_ _f\"> </span>sopra <span class=\"_ _a\"> </span>definito, <span class=\"_ _f\"> </span>dei <span class=\"_ _f\"> </span>costi <span class=\"_ _a\"> </span>diretti  i<span class=\"_ _2\"></span>niziali<span class=\"_ _3e\"> </span>sostenuti <span class=\"_ _10\"></span>dal <span class=\"_ _9\"></span>locatario, <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _10\"></span>canoni <span class=\"_ _10\"></span>leasing <span class=\"_ _10\"></span>pagati <span class=\"_ _10\"></span>an<span class=\"_ _0\"></span>ticipatamente <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>sti<span class=\"_ _12\"></span>ma <span class=\"_ _10\"></span>dei<span class=\"_ _3e\"> </span>costi <span class=\"_ _29\"> </span>per <span class=\"_ _29\"> </span>lo <span class=\"_ _16\"> </span>smantellamento, <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>rimozione <span class=\"_ _16\"> </span>e <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>ripristino. <span class=\"_ _29\"> </span>Il <span class=\"_ _16\"> </span>valore <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>bene <span class=\"_ _29\"> </span>\u00e8<span class=\"_ _3e\"> </span>sistematicamente ammortizzato.<span class=\"_ _3e\"> </span>Se <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>leasing <span class=\"_ _10\"></span>trasferisce <span class=\"_ _12\"></span>la <span class=\"_ _10\"></span>propriet\u00e0 <span class=\"_ _12\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _12\"></span>sottostante <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>ocatario <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>ter<span class=\"_ _0\"></span>mine <span class=\"_ _12\"></span>della<span class=\"_ _3e\"> </span>durata del leasing <span class=\"_ _2\"></span>o se il <span class=\"_ _2\"></span>costo dell<span class=\"ff5\">\u2019</span>attivit\u00e0 consistente nel diritto <span class=\"_ _2\"></span>di utilizzo riflette <span class=\"_ _2\"></span>il fatto<span class=\"_ _3e\"> </span>che <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>locatario <span class=\"_ _10\"></span>eserciter\u00e0 <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>acqu<span class=\"_ _0\"></span>isto, <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>locat<span class=\"_ _0\"></span>ario <span class=\"_ _12\"></span>deve <span class=\"_ _10\"></span>ammortizzare <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _3e\"> </span>consistente <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _13\"> </span>diritto <span class=\"_ _13\"> </span>d\u2019uso <span class=\"_ _16\"> </span>dalla <span class=\"_ _13\"> </span>data <span class=\"_ _16\"> </span>di <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>ecorrenza <span class=\"_ _13\"> </span>fino <span class=\"_ _13\"> </span>alla <span class=\"_ _16\"> </span>fine <span class=\"_ _13\"> </span>della <span class=\"_ _16\"> </span>vita <span class=\"_ _16\"> </span>utile<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 sottostante.<span class=\"_ _3e\"> </span>Le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>per <span class=\"_ _a\"> </span>diritto <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _15\"> </span>sono <span class=\"_ _a\"> </span>quindi <span class=\"_ _a\"> </span>ammortizzate <span class=\"_ _15\"> </span>in <span class=\"_ _a\"> </span>quote <span class=\"_ _a\"> </span>costanti <span class=\"_ _15\"> </span>dalla <span class=\"_ _a\"> </span>data <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>decorrenza <span class=\"_ _15\"> </span>alla <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>ine <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _15\"></span>vita <span class=\"_ _15\"> </span>utile <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"></span>consistente <span class=\"_ _15\"> </span>nel <span class=\"_ _15\"> </span>diritto <span class=\"_ _a\"> </span>di <span class=\"_ _15\"></span>utilizzo <span class=\"_ _15\"></span>o, <span class=\"_ _15\"> </span>se<span class=\"_ _3e\"> </span>anteriore, al termine della durata del leasing, com<span class=\"_ _2\"></span>e segue: <span class=\"_ _37\"> </span><span class=\"ff5\">Diritti d\u2019uso su </span>terreni e fabbricati <span class=\"_ _38\"> </span>da 2 <span class=\"ls11\">a <span class=\"ls14\">25</span></span> <span class=\"_ _0\"></span>anni<span class=\"_ _3e\"> </span> <span class=\"_ _37\"> </span><span class=\"ff5\"></span><span class=\"ff5\">Diritti d\u2019uso su </span>impianti e macchinari <span class=\"_ _39\"> </span>da 5 <span class=\"ls11\">a </span>7 anni<span class=\"_ _3e\"> </span> <span class=\"_ _37\"> </span><span class=\"ff5\"></span><span class=\"ff5\">Diritti d\u2019uso su</span> altri beni <span class=\"_ _3a\"> </span>da 2 a 5 anni<span class=\"_ _3e\"> </span>Perdite di valore (\u201cImpairment\u201d)<span class=\"_ _3e\"> </span>A <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bilan<span class=\"_ _0\"></span>cio <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>rivede <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>proprie <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>materiali<span class=\"_ _3e\"> </span>e <span class=\"_ _12\"></span>immateriali <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>determinare <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>vi <span class=\"_ _10\"></span>siano <span class=\"_ _12\"></span>indicazioni <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>queste <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>abbiano <span class=\"_ _10\"></span>sub\u00ecto<span class=\"_ _3e\"> </span>riduzioni <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>valore. <span class=\"_ _13\"> </span>Qualora <span class=\"_ _13\"> </span>queste <span class=\"_ _16\"> </span>indicazioni  esistan<span class=\"_ _0\"></span>o, <span class=\"_ _13\"> </span>viene <span class=\"_ _13\"> </span>stimato <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ammontare<span class=\"_ _3e\"> </span>recuperabile di tali <span class=\"_ _0\"></span>attivit\u00e0 per determinare l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale importo della <span class=\"_ _0\"></span>svalutazione. Dove<span class=\"_ _3e\"> </span>non <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _9\"></span>possibile <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>imare<span class=\"_ _2\"></span> <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>valore <span class=\"_ _15\"></span>recuperabile <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>individualmente, <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>Gruppo<span class=\"_ _3e\"> </span>effettua <span class=\"_ _9\"></span>la <span class=\"_ _15\"></span>stima <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>recuperabile <span class=\"_ _9\"></span>del<span class=\"_ _0\"></span><span class=\"ff5\">l\u2019</span>unit\u00e0 <span class=\"_ _9\"></span>generatrice <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _9\"></span>finanziari <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cui<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 appartiene.<span class=\"_ _3e\"> </span>Le <span class=\"_ _f\"> </span>attivit\u00e0  i<span class=\"_ _2\"></span>mmateriali  a <span class=\"_ _a\"> </span>vita  utile <span class=\"_ _a\"> </span>indef<span class=\"_ _0\"></span>inita, <span class=\"_ _f\"> </span>tra  c<span class=\"_ _2\"></span>ui  l<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>il <span class=\"_ _a\"> </span>marchio<span class=\"_ _0\"></span>, <span class=\"_ _f\"> </span>sono<span class=\"_ _3e\"> </span>verificate <span class=\"_ _36\"> </span>annualmente <span class=\"_ _36\"> </span>al <span class=\"_ _2c\"> </span>fine <span class=\"_ _36\"> </span>di <span class=\"_ _36\"> </span>d<span class=\"_ _0\"></span>etermin<span class=\"_ _2\"></span>are <span class=\"_ _2c\"> </span>se <span class=\"_ _36\"> </span>vi <span class=\"_ _36\"> </span>sono <span class=\"_ _2c\"> </span>perdite <span class=\"_ _36\"> </span>di <span class=\"_ _36\"> </span>valore<span class=\"_ _3e\"> </span>indipendentemente dalla presenza di indicazioni di perdite di valo<span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammontare <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>maggio<span class=\"_ _0\"></span>re f<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>value,</span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>costi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>vendita, <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>il<span class=\"_ _3e\"> </span>valore <span class=\"_ _10\"></span>d<span class=\"ff5\">\u2019</span>uso. <span class=\"_ _10\"></span>Nella <span class=\"_ _10\"></span>determinazione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>d<span class=\"ff5\">\u2019</span>uso, <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>flussi <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>cassa <span class=\"_ _10\"></span>futuri <span class=\"_ _10\"></span>stimati <span class=\"_ _10\"></span>sono<span class=\"_ _3e\"> </span>scontati <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>loro <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>at<span class=\"_ _2\"></span>tuale <span class=\"_ _10\"></span>utilizzando <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>tasso <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>delle <span class=\"_ _12\"></span>impost<span class=\"_ _0\"></span>e <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>rifle<span class=\"_ _2\"></span>tte <span class=\"_ _10\"></span>le<span class=\"_ _3e\"> </span>valutazioni correnti di mercato del valore del<span class=\"_ _2\"></span> denaro e dei rischi specifici dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0.<span class=\"_ _3e\"> </span>Se <span class=\"_ _15\"></span>l<span class=\"ff5\">\u2019</span>ammontare <span class=\"_ _9\"></span>recuperabile <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>(o <span class=\"_ _9\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>una <span class=\"_ _15\"></span>unit\u00e0 <span class=\"_ _9\"></span>generatrice <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>flussi <span class=\"_ _14\"> </span>finanziari) <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _2e\"> </span>s<span class=\"_ _2\"></span>timato <span class=\"_ _14\"> </span>essere <span class=\"_ _14\"> </span>inferiore <span class=\"_ _14\"> </span>rispetto <span class=\"_ _11\"> </span>al <span class=\"_ _2e\"> </span>r<span class=\"_ _2\"></span>elativo <span class=\"_ _14\"> </span>valore <span class=\"_ _14\"> </span>contabile,<span class=\"_ _3e\"> </span>quest<span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>ridotto <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>minor <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>recuperabile. <span class=\"_ _12\"></span>Una <span class=\"_ _12\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>rilevata <span class=\"_ _10\"></span>nel<span class=\"_ _3e\"> </span>conto economico nello stesso periodo in cui essa viene identificata.<span class=\"_ _3e\"> </span>Quando <span class=\"_ _15\"></span>una <span class=\"_ _15\"></span>svalutazione <span class=\"_ _9\"></span>non <span class=\"_ _15\"></span>ha <span class=\"_ _15\"></span>pi\u00f9 <span class=\"_ _15\"> </span>ragione <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>essere <span class=\"_ _15\"> </span>mantenuta, <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>valore <span class=\"_ _9\"></span>contabile<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _f\"> </span>(o <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _f\"> </span>unit\u00e0 <span class=\"_ _a\"> </span>generatrice  di <span class=\"_ _a\"> </span>flussi  fi<span class=\"_ _2\"></span>nanziari), <span class=\"_ _f\"> </span>a  eccez<span class=\"_ _2\"></span>ione<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>avviamento, <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _a\"> </span>incrementato <span class=\"_ _15\"></span>al <span class=\"_ _15\"> </span>nuovo <span class=\"_ _a\"> </span>valor<span class=\"_ _2\"></span>e <span class=\"_ _a\"> </span>derivante <span class=\"_ _15\"></span>dalla <span class=\"_ _15\"> </span>stima <span class=\"_ _15\"> </span>del <span class=\"_ _a\"> </span>suo <span class=\"_ _15\"> </span>valore<span class=\"_ _3e\"> </span>recuperabile, <span class=\"_ _10\"></span>ma <span class=\"_ _9\"></span>non <span class=\"_ _10\"></span>oltre <span class=\"_ _9\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>netto <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>carico <span class=\"_ _9\"></span>che <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>avrebbe <span class=\"_ _9\"></span>avuto <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>on<span class=\"_ _3e\"> </span>fosse  stata  e<span class=\"_ _2\"></span>ffettuata  la <span class=\"_ _f\"> </span>svalutazione  per <span class=\"_ _f\"> </span>perdita  di <span class=\"_ _f\"> </span>valore.  Il <span class=\"_ _a\"> </span>rip<span class=\"_ _0\"></span>ristino <span class=\"_ _f\"> </span>del  valore  \u00e8<span class=\"_ _3e\"> </span>imputato al conto economico.<span class=\"_ _3e\"> </span>Partecipazioni in societ\u00e0 collegate e altre partecipazioni<span class=\"_ _3e\"> </span>Le  societ\u00e0  collegate  sono  quelle  sulle  quali  si <span class=\"_ _13\"> </span>esercita  un<span class=\"ff5\">\u2019</span>influenza  notevole,  che  si<span class=\"_ _3e\"> </span>presume <span class=\"_ _0\"></span>sussistere <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>partecipazione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>compresa <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>50% d<span class=\"_ _0\"></span>ei d<span class=\"_ _0\"></span>iritti d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>voto. <span class=\"_ _18\"> </span>Le <span class=\"_ _18\"> </span>partecipazioni <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>societ\u00e0 <span class=\"_ _18\"> </span>collegate <span class=\"_ _18\"> </span>sono <span class=\"_ _18\"> </span>inizialmente <span class=\"_ _18\"> </span>iscritte <span class=\"_ _17\"> </span>al <span class=\"_ _11\"> </span>costo <span class=\"_ _18\"> </span>e<span class=\"_ _3e\"> </span>successivamente <span class=\"_ _10\"></span>valutate <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>metodo <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>Patrimonio <span class=\"_ _10\"></span>ne<span class=\"_ _0\"></span>tto. <span class=\"_ _10\"></span>Il <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>contabile <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>ali<span class=\"_ _3e\"> </span>partecipazioni <span class=\"_ _19\"> </span>risulta <span class=\"_ _17\"> </span>al<span class=\"_ _2\"></span>lineato <span class=\"_ _19\"> </span>al <span class=\"_ _17\"> </span>patrimonio <span class=\"_ _19\"> </span>netto <span class=\"_ _19\"> </span>rettificato, <span class=\"_ _19\"> </span>ove <span class=\"_ _17\"> </span>necessario, <span class=\"_ _29\"> </span>per<span class=\"_ _3e\"> </span>riflettere <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _10\"></span>degli <span class=\"_ _10\"></span>IFRS <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>comprende <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>iscrizione <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>maggiori <span class=\"_ _10\"></span>valori <span class=\"_ _10\"></span>attribuiti<span class=\"_ _3e\"> </span>alle <span class=\"_ _18\"> </span>attivit\u00e0 <span class=\"_ _18\"> </span>e <span class=\"_ _18\"> </span>alle <span class=\"_ _18\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _18\"> </span>e <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _18\"> </span>avviamento <span class=\"_ _18\"> </span>individuati <span class=\"_ _11\"> </span>al <span class=\"_ _18\"> </span>momento<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _a\"> </span>Ai <span class=\"_ _15\"> </span>bilanci <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _15\"> </span>valutate <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>metodo <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Patrimonio <span class=\"_ _15\"> </span>netto<span class=\"_ _3e\"> </span>inoltre sono apportate le rettifiche necessarie a r<span class=\"_ _2\"></span>end<span class=\"_ _0\"></span>ere omogenei i<span class=\"_ _2\"></span> criteri di valutazione<span class=\"_ _3e\"> </span>con  quelli  adottati <span class=\"_ _f\"> </span>dal  Gruppo.  Gli  utili  o <span class=\"_ _f\"> </span>le  perdite  di <span class=\"_ _f\"> </span>pertinenza  del  Gruppo  sono<span class=\"_ _3e\"> </span>contabilizzati <span class=\"_ _10\"></span>dalla <span class=\"_ _12\"></span>data <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>influenza <span class=\"_ _10\"></span>notevole <span class=\"_ _12\"></span>ha <span class=\"_ _10\"></span>avuto <span class=\"_ _10\"></span>inizio <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>fino <span class=\"_ _12\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>cui<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>influenza <span class=\"_ _2\"></span>notevole <span class=\"_ _2\"></span>cessa; <span class=\"_ _2\"></span>nel caso<span class=\"_ _2\"></span> in<span class=\"_ _2\"></span> cui, <span class=\"_ _6\"></span>per effe<span class=\"_ _2\"></span>tto delle <span class=\"_ _6\"></span>perdite, la<span class=\"_ _2\"></span> Socie<span class=\"_ _2\"></span>t\u00e0 val<span class=\"_ _2\"></span>utata co<span class=\"_ _2\"></span>n<span class=\"_ _3e\"> </span>il <span class=\"_ _f\"> </span>metodo <span class=\"_ _a\"> </span>in <span class=\"_ _f\"> </span>oggetto <span class=\"_ _a\"> </span>evidenzi <span class=\"_ _f\"> </span>un  pa<span class=\"_ _2\"></span>trimonio <span class=\"_ _f\"> </span>netto <span class=\"_ _a\"> </span>negat<span class=\"_ _0\"></span>ivo, <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>valore <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>carico <span class=\"_ _a\"> </span>della<span class=\"_ _3e\"> </span>partecipazione <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>annullato <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _9\"></span>eccedenza <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>pertinenza <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Gruppo, <span class=\"_ _9\"></span>laddove<span class=\"_ _3e\"> </span>quest<span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>impegnato <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>adempiere <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>obbligazioni <span class=\"_ _0\"></span>legali <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>implicite <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>impresa<span class=\"_ _3e\"> </span>partecipata,  o <span class=\"_ _13\"> </span>comunque  a <span class=\"_ _13\"> </span>coprirne <span class=\"_ _13\"> </span>le  perdite, <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _13\"> </span>rilevata <span class=\"_ _13\"> </span>in  un <span class=\"_ _13\"> </span>apposito <span class=\"_ _13\"> </span>fondo;  le<span class=\"_ _3e\"> </span>variazioni <span class=\"_ _a\"> </span>patrimoniali <span class=\"_ _15\"> </span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>valutate <span class=\"_ _a\"> </span>con <span class=\"_ _15\"> </span>il <span class=\"_ _a\"> </span>metodo <span class=\"_ _a\"> </span>del <span class=\"_ _15\"> </span>Pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _15\"> </span>netto <span class=\"_ _a\"> </span>non<span class=\"_ _3e\"> </span>rappresentate <span class=\"_ _16\"> </span>dal <span class=\"_ _16\"> </span>risultato <span class=\"_ _16\"> </span>di <span class=\"_ _29\"> </span>conto <span class=\"_ _16\"> </span>economico <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>contabilizzate <span class=\"_ _16\"> </span>direttamente <span class=\"_ _16\"> </span>a<span class=\"_ _3e\"> </span>rettifica <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>riserve <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>patrimonio <span class=\"_ _9\"></span>netto. <span class=\"_ _10\"></span>Gli <span class=\"_ _9\"></span>utili <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>realizzati <span class=\"_ _10\"></span>generati <span class=\"_ _10\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>operazioni<span class=\"_ _3e\"> </span>poste <span class=\"_ _a\"> </span>in <span class=\"_ _15\"> </span>essere <span class=\"_ _a\"> </span>tra <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>Capogruppo/Societ\u00e0 <span class=\"_ _15\"> </span>controllate <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>partecipata <span class=\"_ _15\"> </span>valut<span class=\"_ _0\"></span>ata <span class=\"_ _15\"> </span>con <span class=\"_ _a\"> </span>il<span class=\"_ _3e\"> </span>metodo <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>Patrimonio <span class=\"_ _16\"> </span>netto <span class=\"_ _29\"> </span>sono <span class=\"_ _16\"> </span>eliminati <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>funzione <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>valore <span class=\"_ _16\"> </span>della <span class=\"_ _16\"> </span>quota <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>partecipazione <span class=\"_ _16\"> </span>del <span class=\"_ _29\"> </span>Gruppo <span class=\"_ _29\"> </span>nella <span class=\"_ _16\"> </span>partecipata <span class=\"_ _29\"> </span>stessa; <span class=\"_ _29\"> </span>le <span class=\"_ _16\"> </span>perdite <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _16\"> </span>realizzate <span class=\"_ _29\"> </span>sono<span class=\"_ _3e\"> </span>eliminate, a eccezione del caso in cui esse siano rappresentative di rid<span class=\"_ _2\"></span>uzione di valore.<span class=\"_ _3e\"> </span>Le partecipazioni in societ\u00e0 diverse dalle collegate<span class=\"_ _2\"></span> (generalmente con una percentuale di<span class=\"_ _3e\"> </span>possesso <span class=\"_ _10\"></span>inferiore <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>20%) <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>valutate <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>costo <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>acquisto, <span class=\"_ _10\"></span>eventualmente <span class=\"_ _10\"></span>ridotto <span class=\"_ _10\"></span>in<span class=\"_ _3e\"> </span>presenza  di <span class=\"_ _f\"> </span>perdite  di <span class=\"_ _a\"> </span>valore.  Qualora  l<span class=\"ff5\">\u2019</span>eventuale  perdita <span class=\"_ _f\"> </span>di  valore <span class=\"_ _a\"> </span>ecceda  il  valore<span class=\"_ _3e\"> </span>contabile <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>artecipazione, <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>procede <span class=\"_ _10\"></span>ad <span class=\"_ _0\"></span>azzerare <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>partecipazione <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>la<span class=\"_ _3e\"> </span>quota di <span class=\"_ _2\"></span>ulteriori <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>\u00e8 rilevata <span class=\"_ _2\"></span>come fondo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>passivo nel <span class=\"_ _2\"></span>caso in<span class=\"_ _2\"></span> cui l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Societ\u00e0 abbia<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>risponderne. <span class=\"_ _0\"></span>Il <span class=\"_ _12\"></span>costo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _12\"></span>ripristinato <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>successivi <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _0\"></span>meno<span class=\"_ _3e\"> </span>le ragioni che avevano originato le svalutazioni.<span class=\"_ _3e\"> </span>Rimanenze<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>rimanenze <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>iscritte <span class=\"_ _15\"></span>al <span class=\"_ _15\"> </span>minore <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>costo <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>acquisto <span class=\"_ _15\"> </span>(comprensivo <span class=\"_ _15\"></span>degli <span class=\"_ _15\"></span>oneri<span class=\"_ _3e\"> </span>accessori) <span class=\"_ _16\"> </span>o <span class=\"_ _29\"> </span>di <span class=\"_ _16\"> </span>produzione <span class=\"_ _16\"> </span>e <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>presumibile <span class=\"_ _29\"> </span>valore <span class=\"_ _16\"> </span>netto <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>re<span class=\"_ _0\"></span>alizzo, <span class=\"_ _16\"> </span>rappresentato<span class=\"_ _3e\"> </span>dall<span class=\"ff5\">\u2019</span>ammontare  che  l<span class=\"ff5\">\u2019</span>impresa  si <span class=\"_ _f\"> </span>attende  di  ottenere  dalla <span class=\"_ _f\"> </span>loro  vendita  nel  normale<span class=\"_ _3e\"> </span>svolgimento dell<span class=\"ff5\">\u2019</span>attivit\u00e0.<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>giacenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mat<span class=\"_ _0\"></span>erie <span class=\"_ _0\"></span>prime, <span class=\"_ _0\"></span>materiali d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>imballaggio, <span class=\"_ _0\"></span>semilavorati <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prodotti<span class=\"_ _3e\"> </span>finiti \u00e8 determinato applicando il metodo del cost<span class=\"_ _2\"></span>o medio ponderato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su ba<span class=\"_ _2\"></span>se annua<span class=\"_ _0\"></span>.<span class=\"_ _3e\"> </span>Il <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>di <span class=\"_ _9\"></span>pro<span class=\"_ _0\"></span>duzione <span class=\"_ _9\"></span>dei <span class=\"_ _15\"> </span>prodotti <span class=\"_ _15\"></span>finiti <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>semilavorati <span class=\"_ _9\"></span>include <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>costo <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>iretto <span class=\"_ _9\"></span>dei<span class=\"_ _3e\"> </span>materiali <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>lavoro <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _12\"></span>una <span class=\"_ _10\"></span>quota <span class=\"_ _10\"></span>delle <span class=\"_ _12\"></span>spese <span class=\"_ _10\"></span>generali <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>produzione <span class=\"_ _12\"></span>defin<span class=\"_ _0\"></span>ita <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>base<span class=\"_ _3e\"> </span>alla normale capacit\u00e0 produttiva, non considerando gli oneri <span class=\"_ _2\"></span>finanziari.<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>scorte obsolete <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lento r<span class=\"_ _2\"></span>igiro so<span class=\"_ _2\"></span>no valuta<span class=\"_ _2\"></span>te in <span class=\"_ _2\"></span>relazione <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>loro <span class=\"_ _2\"></span>possibilit\u00e0 di <span class=\"_ _2\"></span>utilizzo<span class=\"_ _3e\"> </span>o di realizzo.<span class=\"_ _3e\"> </span>Attivit\u00e0 e passivit\u00e0 derivanti da con<span class=\"_ _2\"></span>tratti<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>iscrizione <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>bilancio <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>contratti <span class=\"_ _9\"></span>(di <span class=\"_ _9\"></span>seguito <span class=\"_ _9\"></span>anche<span class=\"_ _3e\"> </span>\u201ccommesse\u201d) dipen<span class=\"_ _0\"></span>de dalla met<span class=\"_ _0\"></span>odologia con cui avvien<span class=\"_ _0\"></span>e il <span class=\"_ _0\"></span>trasferimento del controllo <span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span>cliente del bene o del ser<span class=\"_ _2\"></span>vizio: nel caso in cui ci\u00f2 avvenga gradualmente man mano che il<span class=\"_ _3e\"> </span>bene <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _10\"></span>costruito <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>le <span class=\"_ _12\"></span>prestazioni <span class=\"_ _12\"></span>sono <span class=\"_ _10\"></span>rese, <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _10\"></span>sono <span class=\"_ _12\"></span>iscritte <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>base <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>valore <span class=\"_ _12\"></span>dei<span class=\"_ _3e\"> </span>corrispettivi <span class=\"_ _12\"></span>contrattuali <span class=\"_ _0\"></span>pattuiti, <span class=\"_ _12\"></span>secondo <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>metodo <span class=\"_ _0\"></span>del <span class=\"_ _10\"></span><span class=\"ff7\">cost <span class=\"_ _12\"></span>to <span class=\"_ _12\"></span>cost</span>, <span class=\"_ _12\"></span>tenuto <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>dello<span class=\"_ _3e\"> </span>stato <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>avanzamento <span class=\"_ _15\"></span>raggiunto; <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _15\"></span>caso <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>cui, <span class=\"_ _9\"></span>invece, <span class=\"_ _15\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _15\"> </span>trasferimento <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>controllo<span class=\"_ _3e\"> </span>avvenga <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>della <span class=\"_ _6\"></span>consegna <span class=\"_ _2\"></span>finale <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bene <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>completamento <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>erogazione<span class=\"_ _3e\"> </span>dei servizi promessi, le attivit\u00e0 vengono iscritte al c<span class=\"_ _2\"></span>osto <span class=\"_ _0\"></span>di acquisto.<span class=\"_ _3e\"> </span>Un <span class=\"_ _f\"> </span>contratto <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _a\"> </span>rilevato <span class=\"_ _f\"> </span>come <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>singola <span class=\"_ _f\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>se <span class=\"_ _f\"> </span>identifica <span class=\"_ _a\"> </span>un<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>unica <span class=\"_ _a\"> </span>ob<span class=\"_ _0\"></span>bligazione<span class=\"_ _3e\"> </span>contrattuale, ossia <span class=\"_ _2\"></span>se la <span class=\"_ _2\"></span>promessa \u00e8 <span class=\"_ _2\"></span>quella di <span class=\"_ _2\"></span>trasferire un sing<span class=\"_ _2\"></span>olo bene/servizio <span class=\"_ _2\"></span>al cliente<span class=\"_ _3e\"> </span>lungo  u<span class=\"_ _0\"></span>n  arco <span class=\"_ _13\"> </span>temporale  att<span class=\"_ _0\"></span>raverso  le <span class=\"_ _13\"> </span>stesse  modalit\u00e0.  Se<span class=\"_ _0\"></span>  all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>interno  del <span class=\"_ _13\"> </span>contratto<span class=\"_ _3e\"> </span>vengono <span class=\"_ _2d\"> </span>individuate <span class=\"_ _2d\"> </span>differenti <span class=\"_ _32\"> </span>obbli<span class=\"_ _0\"></span>gazioni <span class=\"_ _32\"> </span>con<span class=\"_ _0\"></span>trattuali, <span class=\"_ _32\"> </span>queste <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>rilevate<span class=\"_ _3e\"> </span>contabilmente come distinte attivit\u00e0 derivanti dall<span class=\"_ _2\"></span>o stesso contratto con il cliente.<span class=\"_ _3e\"> </span>In <span class=\"_ _12\"></span>particolare, <span class=\"_ _10\"></span>l<span class=\"ff5\">e <span class=\"_ _12\"></span>\u201cattivit\u00e0 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>contratti\u201d <span class=\"_ _10\"></span></span>rappresentate <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _12\"></span>rimanenze <span class=\"_ _10\"></span>finali <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>lavori <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>corso, <span class=\"_ _10\"></span>considerando <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>costi <span class=\"_ _10\"></span>sostenuti <span class=\"_ _10\"></span>so<span class=\"_ _2\"></span>mmati <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>margini <span class=\"_ _12\"></span>rilevati<span class=\"_ _0\"></span>, <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>esposte<span class=\"_ _3e\"> </span>nel <span class=\"_ _12\"></span>bilancio <span class=\"_ _12\"></span>consolidato <span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>netto <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>anticipi <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>acconti <span class=\"_ _12\"></span>contrattuali <span class=\"_ _12\"></span>ricevuti. <span class=\"_ _12\"></span>Qualora <span class=\"_ _12\"></span>gli<span class=\"_ _3e\"> </span>anticipi/acconti <span class=\"_ _0\"></span>contrattuali <span class=\"_ _12\"></span>ricevuti <span class=\"_ _0\"></span>eccedano <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>rimanenze <span class=\"_ _12\"></span>finali <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>lavori <span class=\"_ _0\"></span>in<span class=\"_ _3e\"> </span>corso, <span class=\"_ _17\"> </span>vengono <span class=\"_ _18\"> </span>classificati <span class=\"_ _17\"> </span>tra <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>\u201cpassivit\u00e0 <span class=\"_ _18\"> </span><span class=\"ff4\">derivanti <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>contratti<span class=\"_ _0\"></span></span>\u201d; <span class=\"_ _17\"> </span>diversamente,<span class=\"_ _3e\"> </span>verranno <span class=\"_ _15\"></span>classificati <span class=\"_ _9\"></span>in <span class=\"_ _15\"></span>una <span class=\"_ _9\"></span>apposita <span class=\"_ _15\"> </span>voce <span class=\"_ _15\"></span>dell<span class=\"ff5\">\u2019</span>attivo <span class=\"_ _15\"></span>denominata <span class=\"_ _9\"></span><span class=\"ff5\">\u201c<span class=\"_ _0\"></span></span>attivit<span class=\"_ _2\"></span>\u00e0 <span class=\"_ _15\"></span>derivanti <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>a<span class=\"_ _3e\"> </span>contratti\u201d<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Nel <span class=\"_ _2\"></span>caso <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>preveda <span class=\"_ _2\"></span>che<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>comp<span class=\"_ _0\"></span>letamento <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>commessa <span class=\"_ _6\"></span>possa <span class=\"_ _2\"></span>determinare<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insorgere<span class=\"_ _3e\"> </span>di <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>perdita <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>livello <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>margine <span class=\"_ _2\"></span>industriale, <span class=\"_ _6\"></span>questa <span class=\"_ _2\"></span>viene <span class=\"_ _6\"></span>riconosciuta <span class=\"_ _6\"></span>nella <span class=\"_ _2\"></span>sua <span class=\"_ _6\"></span>interezza<span class=\"_ _3e\"> </span>nel periodo in cui la<span class=\"_ _2\"></span> stessa divenga ragionevolmente prevedibile<span class=\"_ _2\"></span> ed esposta nei fondi per<span class=\"_ _3e\"> </span>rischi e oneri come \u201cfondo per contratti onerosi\u201d.<span class=\"_ _3e\"> </span>La <span class=\"_ _17\"> </span>chiu<span class=\"_ _0\"></span>sura <span class=\"_ _17\"> </span>contabile <span class=\"_ _17\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>commesse <span class=\"_ _18\"> </span>avviene <span class=\"_ _17\"> </span>successivamente <span class=\"_ _18\"> </span>al <span class=\"_ _17\"> </span>collaudo <span class=\"_ _17\"> </span>delle<span class=\"_ _3e\"> </span>installazioni.<span class=\"_ _3e\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _3e\"> </span>Al <span class=\"_ _12\"></span>momento <span class=\"_ _10\"></span>della <span class=\"_ _12\"></span>rilevazione <span class=\"_ _12\"></span>iniziale, <span class=\"_ _10\"></span>le <span class=\"_ _0\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _10\"></span>sono <span class=\"_ _12\"></span>classificate <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _12\"></span>alle<span class=\"_ _3e\"> </span>successive <span class=\"_ _12\"></span>mo<span class=\"_ _0\"></span>dalit\u00e0 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>misurazione <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>una <span class=\"_ _12\"></span>delle <span class=\"_ _10\"></span>tre <span class=\"_ _10\"></span>categorie <span class=\"_ _12\"></span>individuate <span class=\"_ _10\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _10\"></span>9. <span class=\"_ _12\"></span>La<span class=\"_ _3e\"> </span>classificazione <span class=\"_ _12\"></span>dipende <span class=\"_ _12\"></span>dalle <span class=\"_ _12\"></span>caratteristiche <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cassa <span class=\"_ _12\"></span>contrattuali <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>dal <span class=\"_ _10\"></span>modello<span class=\"_ _3e\"> </span>di business che il Gruppo adotta per la loro gestione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _12\"></span>modello<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>business <span class=\"_ _10\"></span>si <span class=\"_ _12\"></span>riferisce <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>modo <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>generati <span class=\"_ _12\"></span>i <span class=\"_ _10\"></span>flussi <span class=\"_ _12\"></span>finanziari <span class=\"_ _10\"></span>che <span class=\"_ _0\"></span>pu\u00f2<span class=\"_ _3e\"> </span>risultare <span class=\"_ _9\"></span>dalla <span class=\"_ _10\"></span>raccolta <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>finanziari <span class=\"_ _10\"></span>contrattuali, <span class=\"_ _9\"></span>dalla <span class=\"_ _9\"></span>vendita <span class=\"_ _10\"></span>delle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>da<span class=\"_ _3e\"> </span>entrambi.<span class=\"_ _3e\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">attivit\u00e0 <span class=\"_ _a\"> </span>finanziaria <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"> </span>classificata <span class=\"_ _a\"> </span>tra <span class=\"_ _15\"> </span>le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>valutate <span class=\"_ _15\"> </span>al <span class=\"_ _a\"> </span>costo <span class=\"_ _a\"> </span>ammortizzato<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>se <span class=\"_ _15\"> </span>\u00e8<span class=\"_ _3e\"> </span></span></span>posseduta <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>quadro <span class=\"_ _15\"></span>di <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>modello <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>business <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>cui <span class=\"_ _9\"></span>obiettivo <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _15\"></span>la <span class=\"_ _9\"></span>raccolta <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>flussi<span class=\"_ _3e\"> </span>finanziari <span class=\"_ _12\"></span>previsti <span class=\"_ _10\"></span>da <span class=\"_ _12\"></span>contratto, <span class=\"_ _10\"></span>rappresen<span class=\"_ _2\"></span>tat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>nicamente <span class=\"_ _12\"></span>da <span class=\"_ _10\"></span>pagamenti, <span class=\"_ _0\"></span>previs<span class=\"_ _12\"></span>ti <span class=\"_ _10\"></span>a <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span>predeterminate, <span class=\"_ _2\"></span>del capitale e<span class=\"_ _2\"></span> degli <span class=\"_ _2\"></span>interessi. La <span class=\"_ _2\"></span>valutazione p<span class=\"_ _2\"></span>revede l<span class=\"ff5\">\u2019</span>utilizzo del <span class=\"_ _2\"></span>criterio<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _3e\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">attivit\u00e0 <span class=\"_ _a\"> </span>finanziaria <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _a\"> </span>classificata <span class=\"_ _a\"> </span>tra <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _f\"> </span>valutate <span class=\"_ _a\"> </span>al  <span class=\"ff7\">fair<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>value<span class=\"ff4\"> <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>variazioni<span class=\"_ _3e\"> </span></span></span></span></span>rilevate <span class=\"_ _a\"> </span>a <span class=\"_ _15\"> </span>conto <span class=\"_ _a\"> </span>economico <span class=\"_ _15\"> </span>complessivo <span class=\"_ _a\"> </span>se <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _a\"> </span>posseduta <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>quadro <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>un <span class=\"_ _a\"> </span>modello <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>business <span class=\"_ _29\"> </span>il <span class=\"_ _16\"> </span>cui <span class=\"_ _29\"> </span>obiettivo <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>conseguito <span class=\"_ _29\"> </span>sia <span class=\"_ _16\"> </span>mediante <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>raccolta <span class=\"_ _16\"> </span>dei <span class=\"_ _29\"> </span>flussi <span class=\"_ _29\"> </span>finanziari<span class=\"_ _3e\"> </span>contrattuali <span class=\"_ _17\"> </span>che <span class=\"_ _19\"> </span>la <span class=\"_ _17\"> </span>vendita <span class=\"_ _19\"> </span>delle <span class=\"_ _17\"> </span>stesse <span class=\"_ _17\"> </span>e<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>sono <span class=\"_ _19\"> </span>pre<span class=\"_ _0\"></span>visti <span class=\"_ _19\"> </span>contrattualment<span class=\"_ _0\"></span>e, <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>da<span class=\"_ _2\"></span>te<span class=\"_ _3e\"> </span>predeterminate, <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>rappresentati <span class=\"_ _0\"></span>unicamente <span class=\"_ _12\"></span>da <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>capitale <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>interessi. <span class=\"_ _9\"></span>Per <span class=\"_ _10\"></span>le <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>incluse <span class=\"_ _10\"></span>in <span class=\"_ _9\"></span>questa <span class=\"_ _9\"></span>categoria, <span class=\"_ _10\"></span>gli <span class=\"_ _9\"></span>interessi <span class=\"_ _9\"></span>attivi, <span class=\"_ _10\"></span>le <span class=\"_ _9\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _9\"></span>per<span class=\"_ _3e\"> </span>differenze cambio <span class=\"_ _2\"></span>e le <span class=\"_ _2\"></span>perdite per <span class=\"_ _2\"></span>riduzione di <span class=\"_ _2\"></span>valore sono <span class=\"_ _2\"></span>rilevati a <span class=\"_ _2\"></span>conto economico <span class=\"_ _2\"></span>nel<span class=\"_ _3e\"> </span>risultato <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>periodo; <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>rimanenti <span class=\"_ _29\"> </span>variazioni <span class=\"_ _29\"> </span>del <span class=\"_ _19\"> </span><span class=\"ff7\">fair <span class=\"_ _29\"> </span>value</span> <span class=\"_ _29\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _29\"> </span>rilevate<span class=\"_ _2\"></span> <span class=\"_ _19\"> </span>nel <span class=\"_ _29\"> </span>conto<span class=\"_ _3e\"> </span>economico <span class=\"_ _0\"></span>complessivo. <span class=\"_ _0\"></span>Al <span class=\"_ _12\"></span>momento <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eliminazione, la <span class=\"_ _12\"></span>variazione <span class=\"_ _0\"></span>cumulativa <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span><span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> rilevata in OCI viene rilasciata nel conto economico.<span class=\"_ _3e\"> </span></span>In <span class=\"_ _a\"> </span>fase <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>rilevazione <span class=\"_ _a\"> </span>iniziale <span class=\"_ _f\"> </span>gli <span class=\"_ _a\"> </span>strumenti <span class=\"_ _a\"> </span>rappresentativi <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>capitale <span class=\"_ _a\"> </span>possono <span class=\"_ _a\"> </span>essere<span class=\"_ _3e\"> </span>inclusi nella <span class=\"_ _2\"></span>categoria delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie valu<span class=\"_ _2\"></span>tate al <span class=\"ff7\">fair value</span> con <span class=\"_ _2\"></span>variazioni rilevate<span class=\"_ _3e\"> </span>nel conto economico.<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>categoria <span class=\"_ _0\"></span>delle <span class=\"_ _12\"></span>attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _0\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _12\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto<span class=\"_ _3e\"> </span>economico <span class=\"_ _a\"> </span>comprende <span class=\"_ _15\"></span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>detenute <span class=\"_ _15\"></span>per <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>negoziazione, <span class=\"_ _15\"></span>ossia <span class=\"_ _15\"> </span>acqu<span class=\"_ _0\"></span>isite <span class=\"_ _15\"></span>per <span class=\"_ _15\"> </span>la<span class=\"_ _3e\"> </span>vendita nel breve periodo, e le attivit\u00e0 designate come tali.<span class=\"_ _3e\"> </span>Al <span class=\"_ _9\"></span>momento <span class=\"_ _10\"></span>della <span class=\"_ _9\"></span>rilevazione <span class=\"_ _10\"></span>in<span class=\"_ _0\"></span>iziale, <span class=\"_ _10\"></span>un <span class=\"_ _9\"></span>titolo <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>capitale <span class=\"_ _9\"></span>non <span class=\"_ _10\"></span>detenuto <span class=\"_ _9\"></span>per <span class=\"_ _10\"></span>f<span class=\"_ _0\"></span>inalit\u00e0 <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>trading pu\u00f2 essere designato tra gli strumenti finanziari le c<span class=\"_ _2\"></span>ui variazioni successive di <span class=\"_ _0\"></span><span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _0\"></span>sono rilevate n<span class=\"_ _0\"></span>elle altre <span class=\"_ _0\"></span>componenti del <span class=\"_ _0\"></span>conto economico complessivo. <span class=\"_ _0\"></span>Tale scelta<span class=\"_ _3e\"> </span></span>viene effettuata per ciascuna attivit\u00e0 ed \u00e8 irrevocabile.<span class=\"_ _3e\"> </span>Cancellazione di attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie<span class=\"_ _3e\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">attivit\u00e0 finanziaria viene cancellata dal bilancio quando:<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">i diritti a ricevere flussi finanziari dall<span class=\"ff5\">\u2019</span>attivit\u00e0 sono estinti;<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _15\"></span>conserva <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>diritto <span class=\"_ _15\"></span>a <span class=\"_ _9\"></span>ricevere <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>finanziari <span class=\"_ _9\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0, <span class=\"_ _15\"></span>ma <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>assunto<span class=\"_ _3e\"> </span></span></span>l<span class=\"ff5\">\u2019</span>obbligo contrattuale di <span class=\"_ _2\"></span>corrisponderli interamente e <span class=\"_ _2\"></span>senza ritardi a <span class=\"_ _2\"></span>una terza parte;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _12\"></span>ha <span class=\"_ _0\"></span>trasferito <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>ricevere <span class=\"_ _0\"></span>flussi <span class=\"_ _12\"></span>finanziari <span class=\"_ _0\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>ha <span class=\"_ _0\"></span>trasferito<span class=\"_ _3e\"> </span></span></span>sostanzialmente tutti i <span class=\"_ _2\"></span>rischi e benefici della <span class=\"_ _2\"></span>propriet\u00e0 dell<span class=\"ff5\">\u2019</span>attivit\u00e0 finanziaria oppure<span class=\"_ _3e\"> </span>ne ha trasferito il controllo.<span class=\"_ _3e\"> </span>Crediti commerciali<span class=\"_ _3e\"> </span>I crediti commerciali <span class=\"_ _2\"></span>che non contengono una co<span class=\"_ _2\"></span>mponente di finanziamento significativa<span class=\"_ _3e\"> </span>sono <span class=\"_ _12\"></span>valutati <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>prezzo <span class=\"_ _12\"></span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _12\"></span>determinato <span class=\"_ _10\"></span>secondo <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _12\"></span>15<span class=\"_ _0\"></span>. <span class=\"_ _12\"></span>Essi <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>rilevati<span class=\"_ _3e\"> </span>al <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>nominale <span class=\"_ _12\"></span>ridotto <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>fondo <span class=\"_ _12\"></span>svalutazione <span class=\"_ _10\"></span>per <span class=\"_ _0\"></span>riflettere <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>stima <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>perdite<span class=\"_ _3e\"> </span>attese <span class=\"_ _0\"></span>su crediti <span class=\"_ _0\"></span>(cd. <span class=\"ff7\">expected <span class=\"_ _0\"></span>credit loss</span>). Le <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>attese si basano <span class=\"_ _0\"></span>sulla differenza tra<span class=\"_ _3e\"> </span>i flussi finanziari <span class=\"_ _2\"></span>contrattuali dovuti in conformit\u00e0 <span class=\"_ _2\"></span>al cont<span class=\"_ _0\"></span>ratto e <span class=\"_ _2\"></span>tutti i flussi <span class=\"_ _2\"></span>finanziari che<span class=\"_ _3e\"> </span>il Gruppo si<span class=\"_ _2\"></span> aspetta di<span class=\"_ _2\"></span> ricevere, c<span class=\"_ _2\"></span>omprensivi dei <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _2\"></span>derivanti dalla escussio<span class=\"_ _2\"></span>ne<span class=\"_ _3e\"> </span>delle <span class=\"_ _2\"></span>garanzie <span class=\"_ _2\"></span>reali <span class=\"_ _6\"></span>detenute <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>altre <span class=\"_ _2\"></span>garanzie <span class=\"_ _2\"></span>sul <span class=\"_ _6\"></span>credito c<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>integrante <span class=\"_ _6\"></span>delle<span class=\"_ _3e\"> </span>condizioni contrattuali.<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>svalutazioni <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>ammontari <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>recuperabili <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico<span class=\"_ _3e\"> </span>quando <span class=\"_ _10\"></span>vi <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>evidenza <span class=\"_ _12\"></span>oggett<span class=\"_ _0\"></span>iva <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>i <span class=\"_ _10\"></span>crediti <span class=\"_ _10\"></span>hanno <span class=\"_ _10\"></span>perso <span class=\"_ _10\"></span>valore. <span class=\"_ _10\"></span>La <span class=\"_ _10\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>possibile <span class=\"_ _13\"> </span>mancato <span class=\"_ _13\"> </span>incasso  dei <span class=\"_ _13\"> </span>crediti <span class=\"_ _13\"> </span>commerciali  \u00e8 <span class=\"_ _13\"> </span>effettuata <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>maniera  ana<span class=\"_ _12\"></span>litica,<span class=\"_ _3e\"> </span>tenendo <span class=\"_ _13\"> </span>conto  dell<span class=\"ff5\">\u2019</span>esperienza  storica  di <span class=\"_ _13\"> </span>recupero,  dei  ritardi  di <span class=\"_ _13\"> </span>pagamento  e  delle<span class=\"_ _3e\"> </span>situazioni <span class=\"_ _12\"></span>oggettive <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>clienti, <span class=\"_ _12\"></span>avvalendosi <span class=\"_ _12\"></span>altres\u00ec <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>supporto <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>legali <span class=\"_ _10\"></span>incaricati <span class=\"_ _0\"></span>dalla<span class=\"_ _3e\"> </span>societ\u00e0 di seguire il contenzioso.<span class=\"_ _3e\"> </span>Cassa e mezzi equivalenti<span class=\"_ _3e\"> </span>La <span class=\"_ _a\"> </span>voce <span class=\"_ _a\"> </span>relativa <span class=\"_ _a\"> </span>alla <span class=\"_ _a\"> </span>cassa <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>mezzi <span class=\"_ _a\"> </span>equivalenti <span class=\"_ _a\"> </span>include <span class=\"_ _a\"> </span>cassa, <span class=\"_ _a\"> </span>conti <span class=\"_ _a\"> </span>correnti <span class=\"_ _a\"> </span>bancari <span class=\"_ _15\"> </span>e<span class=\"_ _3e\"> </span>depositi <span class=\"_ _0\"></span>rimborsabili <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>domanda <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>altri <span class=\"_ _0\"></span>investimenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>breve <span class=\"_ _0\"></span>termine <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>elevata<span class=\"_ _3e\"> </span>liquidit\u00e0, <span class=\"_ _15\"></span>che <span class=\"_ _9\"></span>sono <span class=\"_ _15\"> </span>prontamente <span class=\"_ _15\"></span>convertibili <span class=\"_ _9\"></span>in <span class=\"_ _15\"></span>cassa <span class=\"_ _9\"></span>e <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>soggetti <span class=\"_ _15\"> </span>a <span class=\"_ _15\"></span>un <span class=\"_ _15\"></span>rischio <span class=\"_ _9\"></span>non<span class=\"_ _3e\"> </span>significativo <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>variazione <span class=\"_ _16\"> </span>di <span class=\"_ _13\"> </span>valor<span class=\"_ _0\"></span>e. <span class=\"_ _16\"> </span>Pertanto, <span class=\"_ _13\"> </span>un <span class=\"_ _16\"> </span>impiego <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _16\"> </span>solitamente<span class=\"_ _3e\"> </span>classificato <span class=\"_ _12\"></span>come <span class=\"_ _10\"></span>disponibilit\u00e0 <span class=\"_ _12\"></span>liquida <span class=\"_ _12\"></span>equivalente <span class=\"_ _12\"></span>quando <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>breve <span class=\"_ _12\"></span>scadenza, <span class=\"_ _10\"></span>ovvero <span class=\"_ _12\"></span>a<span class=\"_ _3e\"> </span>tre mesi o meno dalla data di immediata disponibilit\u00e0.<span class=\"_ _3e\"> </span>Passivit\u00e0 finanziarie - Finanziamenti<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>passivit\u00e0 finanziarie <span class=\"_ _6\"></span>del Gruppo <span class=\"_ _2\"></span>comprendono <span class=\"_ _2\"></span>mutui, finanziamenti<span class=\"_ _2\"></span> e <span class=\"_ _2\"></span>scoperti <span class=\"_ _2\"></span>bancari,<span class=\"_ _3e\"> </span>debiti derivanti dalle operazioni di acquisizione aziendali e s<span class=\"_ _2\"></span>trumenti finanziari derivati.<span class=\"_ _3e\"> </span>Tutte <span class=\"_ _12\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo <span class=\"_ _12\"></span>ammortizzato. <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>consegue <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>se <span class=\"_ _0\"></span>il<span class=\"_ _3e\"> </span>tasso <span class=\"_ _19\"> </span>di <span class=\"_ _29\"> </span>interesse <span class=\"_ _19\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _19\"> </span>non <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>significativame<span class=\"_ _2\"></span>nte <span class=\"_ _19\"> </span>differente <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _29\"> </span>tasso <span class=\"_ _19\"> </span>di<span class=\"_ _3e\"> </span>mercato, <span class=\"_ _10\"></span>il <span class=\"_ _0\"></span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>inizialmente <span class=\"_ _12\"></span>iscritto <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>val<span class=\"_ _2\"></span>ore <span class=\"_ _10\"></span>pari <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>valore <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ominale, <span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>netto <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span>tutti i costi di transazione e di tutti i<span class=\"_ _2\"></span> premi, gli sconti e gli abbuoni direttamente derivanti<span class=\"_ _3e\"> </span>dalla  transazione  che <span class=\"_ _f\"> </span>ha  generato  il <span class=\"_ _f\"> </span>debito.  Tali  costi <span class=\"_ _f\"> </span>di  transazione,  quali  le<span class=\"_ _2\"></span>  spese<span class=\"_ _3e\"> </span>accessorie <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>ottenere <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>finanziamenti, <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>eventuali <span class=\"_ _9\"></span>commissioni <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>ogni <span class=\"_ _9\"></span>differenza <span class=\"_ _9\"></span>tra<span class=\"_ _3e\"> </span>valore <span class=\"_ _a\"> </span>iniziale <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>valore <span class=\"_ _15\"> </span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _15\"> </span>a <span class=\"_ _a\"> </span>scadenza <span class=\"_ _a\"> </span>sono <span class=\"_ _15\"> </span>ripartiti <span class=\"_ _a\"> </span>lungo <span class=\"_ _a\"> </span>la <span class=\"_ _15\"> </span>durata <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>debito<span class=\"_ _3e\"> </span>utilizzando il criterio dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _3e\"> </span>Quando, <span class=\"_ _17\"> </span>invece, <span class=\"_ _17\"> </span>risulta <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _17\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _17\"> </span>desumibile <span class=\"_ _17\"> </span>dalle<span class=\"_ _3e\"> </span>condizioni <span class=\"_ _2\"></span>contrattuali <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>significativamente <span class=\"_ _2\"></span>differente <span class=\"_ _2\"></span>dal <span class=\"_ _6\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato, <span class=\"_ _6\"></span>il d<span class=\"_ _2\"></span>ebito <span class=\"_ _2\"></span>viene<span class=\"_ _3e\"> </span>inizialmente <span class=\"_ _17\"> </span>isc<span class=\"_ _2\"></span>ritto <span class=\"_ _17\"> </span>a <span class=\"_ _19\"> </span>un <span class=\"_ _17\"> </span>valore <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ari <span class=\"_ _19\"> </span>al <span class=\"_ _17\"> </span>valor<span class=\"_ _2\"></span>e <span class=\"_ _17\"> </span>attuale <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _19\"> </span>flussi <span class=\"_ _17\"> </span>finanziari <span class=\"_ _19\"> </span>futuri,<span class=\"_ _3e\"> </span>determinati <span class=\"_ _13\"> </span>applicando <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>tasso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>mercato, <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>tenuto <span class=\"_ _13\"> </span>conto <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _13\"> </span>eventuali <span class=\"_ _16\"> </span>costi <span class=\"_ _13\"> </span>di<span class=\"_ _3e\"> </span>transazione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>ammo<span class=\"_ _0\"></span>rtizzato <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>calcolat<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>rilevando <span class=\"_ _9\"></span>lo <span class=\"_ _9\"></span>sconto <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>premio <span class=\"_ _10\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>gli<span class=\"_ _3e\"> </span>onorari <span class=\"_ _36\"> </span>e <span class=\"_ _36\"> </span>costi <span class=\"_ _36\"> </span>che <span class=\"_ _36\"> </span>fanno <span class=\"_ _36\"> </span>parte <span class=\"_ _36\"> </span>integrante <span class=\"_ _36\"> </span>del <span class=\"_ _36\"> </span>tasso <span class=\"_ _36\"> </span>di <span class=\"_ _36\"> </span>interesse <span class=\"_ _36\"> </span>effettivo.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _15\"></span>al <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>interesse <span class=\"_ _15\"></span>effettivo <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>compreso <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>gli <span class=\"_ _9\"></span>oneri <span class=\"_ _15\"> </span>finanziari <span class=\"_ _15\"></span>nel<span class=\"_ _3e\"> </span>prospetto del conto economico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>debiti <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>ridotto <span class=\"_ _15\"></span>successivamente <span class=\"_ _9\"></span>per <span class=\"_ _15\"> </span>gli <span class=\"_ _a\"> </span>ammontari <span class=\"_ _9\"></span>pagati, <span class=\"_ _15\"></span>sia <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>titolo <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span>capitale sia di interessi.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _10\"></span>sono <span class=\"_ _9\"></span>classificati <span class=\"_ _10\"></span>fra <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>orrenti <span class=\"_ _9\"></span>se <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>scadenza <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>infer<span class=\"_ _0\"></span>iore <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>12<span class=\"_ _3e\"> </span>mesi <span class=\"_ _9\"></span>successivi <span class=\"_ _9\"></span>alla <span class=\"_ _15\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>bilancio <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>nel <span class=\"_ _15\"></span>momento <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>cui <span class=\"_ _a\"> </span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>non <span class=\"_ _9\"></span><span class=\"ls5\">ha</span> <span class=\"_ _15\"></span>un <span class=\"_ _9\"></span>diritto<span class=\"_ _3e\"> </span>incondizionato di differire il loro pagamento per a<span class=\"_ _2\"></span>lmeno 12 mesi.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _10\"></span>cessa<span class=\"_ _2\"></span>no <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>essere <span class=\"_ _12\"></span>rilevati <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>bilan<span class=\"_ _2\"></span>cio <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>momento <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>loro <span class=\"_ _12\"></span>est<span class=\"_ _0\"></span>inzione <span class=\"_ _12\"></span>o<span class=\"_ _3e\"> </span>quando sono stati trasferiti a terzi tutti i rischi e gli<span class=\"_ _2\"></span> on<span class=\"_ _0\"></span>eri relativi agli stessi.<span class=\"_ _3e\"> </span>Strumenti derivati e contabilizzazione delle operazioni di copertura<span class=\"_ _3e\"> </span>Le <span class=\"_ _16\"> </span>attivit\u00e0 <span class=\"_ _29\"> </span>del <span class=\"_ _16\"> </span>Gruppo <span class=\"_ _29\"> </span>sono <span class=\"_ _16\"> </span>esposte <span class=\"_ _29\"> </span>primariamente <span class=\"_ _16\"> </span>a <span class=\"_ _29\"> </span>rischi <span class=\"_ _16\"> </span>finanziari <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _16\"> </span>da<span class=\"_ _3e\"> </span>variazioni <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>ei <span class=\"_ _15\"></span>tassi <span class=\"_ _15\"></span>di <span class=\"_ _a\"> </span>in<span class=\"_ _2\"></span>teresse <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>cambio. <span class=\"_ _15\"></span>I <span class=\"_ _15\"> </span>rischi <span class=\"_ _a\"> </span>su <span class=\"_ _15\"></span>tassi <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>interesse <span class=\"_ _15\"></span>derivano <span class=\"_ _15\"></span>dai<span class=\"_ _3e\"> </span>finanziamenti in essere; <span class=\"_ _2\"></span>per coprire tali rischi \u00e8<span class=\"_ _2\"></span> politica della Socie<span class=\"_ _2\"></span>t\u00e0 convertire una parte<span class=\"_ _3e\"> </span>dei <span class=\"_ _0\"></span>suoi <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>a base <span class=\"_ _0\"></span>variabile <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>tasso fisso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>limitarne il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>massimo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>designare <span class=\"_ _0\"></span>gli<span class=\"_ _3e\"> </span>strumenti finanziari che realizzano tale obiettivo come <span class=\"ff7\">cash flow hedge</span>.<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _12\"></span>non <span class=\"_ _0\"></span>detiene <span class=\"_ _0\"></span>strumenti <span class=\"_ _12\"></span>finanziari <span class=\"_ _0\"></span>derivati <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>carattere <span class=\"_ _0\"></span>speculativo<span class=\"_ _0\"></span>; <span class=\"_ _0\"></span>tutt<span class=\"_ _0\"></span>avia, <span class=\"_ _0\"></span>nei<span class=\"_ _3e\"> </span>casi in cui gli <span class=\"_ _2\"></span>strumenti finanziari derivati<span class=\"_ _2\"></span> non soddisfino tutte le <span class=\"_ _2\"></span>condizioni previste per il<span class=\"_ _3e\"> </span>trattamento contabile <span class=\"_ _0\"></span>degli strumenti finanziari derivati <span class=\"_ _0\"></span>di copertura (<span class=\"_ _0\"></span><span class=\"ff7\">hedge accounting<span class=\"_ _0\"></span></span><span class=\"ls8\">)<span class=\"_ _3e\"> </span></span>richieste dal <span class=\"_ _0\"></span>IFRS 9, le variazioni di <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> di tali strumenti sono con<span class=\"_ _0\"></span>tabilizzate<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>a conto<span class=\"_ _3e\"> </span>economico come oneri o proventi finanziari.<span class=\"_ _3e\"> </span>Gli strumenti <span class=\"_ _2\"></span>finanziari d<span class=\"_ _2\"></span>erivati sono ini<span class=\"_ _2\"></span>zialmente rilevati al <span class=\"_ _2\"></span><span class=\"ff7\">fair value<span class=\"ff4\"> <span class=\"_ _2\"></span>alla data in <span class=\"_ _2\"></span>cui sono<span class=\"_ _3e\"> </span></span></span>stipulati; successivamente tale <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> <span class=\"_ _0\"></span>viene periodicamente misurato e contabilizzato<span class=\"_ _3e\"> </span>in <span class=\"_ _0\"></span>relazione alle <span class=\"_ _0\"></span>caratteristiche e <span class=\"_ _0\"></span>alla con<span class=\"_ _0\"></span>seguente classificazione <span class=\"_ _0\"></span>dello strumento.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ai <span class=\"_ _0\"></span>fini<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>hedge accounting, le coperture sono classificate come:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">cop<span class=\"_ _0\"></span>erture del valore equo se sono a fronte del rischio di variazione del valore equo<span class=\"_ _3e\"> </span></span></span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>sottostante, <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>impegno <span class=\"_ _10\"></span>irrevocabile <span class=\"_ _10\"></span>(fatta <span class=\"_ _10\"></span>eccezione<span class=\"_ _3e\"> </span>per un rischio di valuta);<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">cop<span class=\"_ _0\"></span>erture <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _9\"></span>finanziari <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>fronte <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _15\"> </span>alla <span class=\"_ _15\"> </span>variabilit\u00e0 <span class=\"_ _15\"></span>dei<span class=\"_ _3e\"> </span></span></span>flussi <span class=\"_ _10\"></span>finanziari <span class=\"_ _9\"></span>che <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>attribuibile <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>particolare <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>associato <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>o<span class=\"_ _3e\"> </span>passivit\u00e0 <span class=\"_ _2\"></span>rilevata <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>pro<span class=\"_ _0\"></span>grammata <span class=\"_ _2\"></span>operazione <span class=\"_ _2\"></span>altamente <span class=\"_ _6\"></span>probabile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>un rischio<span class=\"_ _3e\"> </span>di valuta in un impegno irrevocabile;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">cop<span class=\"_ _0\"></span>erture di un investimento netto in <span class=\"_ _2\"></span>una impre<span class=\"_ _0\"></span>sa estera (net investm<span class=\"_ _2\"></span>ent hedge).<span class=\"_ _3e\"> </span></span></span>All<span class=\"ff5\">\u2019</span>avvio <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>un<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>copertura, <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>designa <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>documenta <span class=\"_ _12\"></span>formalmente <span class=\"_ _10\"></span>il<span class=\"_ _3e\"> </span>rapporto <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>copertura, <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>ui <span class=\"_ _9\"></span>intende <span class=\"_ _10\"></span>applicare <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>hedge <span class=\"_ _9\"></span>accounting, <span class=\"_ _10\"></span>i <span class=\"_ _9\"></span>propri <span class=\"_ _10\"></span>obiettivi <span class=\"_ _9\"></span>nella<span class=\"_ _3e\"> </span>gestione del rischio e la <span class=\"_ _2\"></span>strategia perseguita. La <span class=\"_ _2\"></span>documentazione include l<span class=\"ff5\">\u2019</span>identificazione<span class=\"_ _3e\"> </span>dello <span class=\"_ _9\"></span>strumento <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>copertura, <span class=\"_ _9\"></span>dell<span class=\"ff5\">\u2019</span>elemento <span class=\"_ _9\"></span>od <span class=\"_ _9\"></span>operazione <span class=\"_ _10\"></span>oggetto <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>copertura, <span class=\"_ _10\"></span>della<span class=\"_ _3e\"> </span>natura <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>risc<span class=\"_ _2\"></span>hio <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>delle <span class=\"_ _15\"> </span>modalit\u00e0 <span class=\"_ _a\"> </span>con <span class=\"_ _15\"> </span>cui <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>impresa <span class=\"_ _15\"> </span>intende <span class=\"_ _a\"> </span>valutare <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>efficacia <span class=\"_ _15\"> </span>della<span class=\"_ _3e\"> </span>copertura <span class=\"_ _a\"> </span>nel  co<span class=\"_ _2\"></span>mpensare <span class=\"_ _f\"> </span>l<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _a\"> </span>alle <span class=\"_ _f\"> </span>variazioni <span class=\"_ _a\"> </span>del <span class=\"_ _f\"> </span>valore <span class=\"_ _a\"> </span>equo <span class=\"_ _f\"> </span>dell<span class=\"ff5\">\u2019</span>elemento<span class=\"_ _3e\"> </span>coperto <span class=\"_ _15\"></span>o <span class=\"_ _9\"></span>dei <span class=\"_ _15\"></span>flussi <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _9\"></span>riconducibili <span class=\"_ _9\"></span>al <span class=\"_ _15\"> </span>rischio <span class=\"_ _15\"></span>coperto. <span class=\"_ _15\"></span>Ci <span class=\"_ _9\"></span>si <span class=\"_ _15\"></span>attende <span class=\"_ _9\"></span>che <span class=\"_ _15\"></span>queste<span class=\"_ _3e\"> </span>coperture siano altamente efficaci <span class=\"_ _2\"></span>nel compensare l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione dell<span class=\"ff5\">\u2019</span>elem<span class=\"_ _2\"></span>ento coperto a<span class=\"_ _3e\"> </span>variazioni <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _7\"></span>equo <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _7\"></span>attribuibili <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>rischio <span class=\"_ _6\"></span>coperto; <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>valutazione<span class=\"_ _3e\"> </span>del <span class=\"_ _6\"></span>fatto <span class=\"_ _2\"></span>che <span class=\"_ _6\"></span>queste <span class=\"_ _2\"></span>coperture <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>siano <span class=\"_ _6\"></span>effettivamente <span class=\"_ _2\"></span>dimostrate <span class=\"_ _6\"></span>altamente <span class=\"_ _6\"></span>efficaci <span class=\"_ _2\"></span>viene<span class=\"_ _3e\"> </span>svolta su base continuativa durante gli esercizi in cui sono state designate.<span class=\"_ _3e\"> </span>Quando gli s<span class=\"_ _2\"></span>trumenti fin<span class=\"_ _2\"></span>anziari hanno le <span class=\"_ _2\"></span>caratteristiche <span class=\"_ _2\"></span>per essere c<span class=\"_ _2\"></span>ontabilizzati in <span class=\"_ _2\"></span>hedge<span class=\"_ _3e\"> </span>accounting, si applicano i seguenti trattamenti contabili:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff7\">c<span class=\"_ _0\"></span>ash <span class=\"_ _29\"> </span>f<span class=\"_ _0\"></span>low <span class=\"_ _29\"> </span>hedge<span class=\"ff4\">: <span class=\"_ _17\"> </span>se <span class=\"_ _29\"> </span>uno <span class=\"_ _17\"> </span>s<span class=\"_ _2\"></span>trumento <span class=\"_ _19\"> </span>finanziario <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>designato <span class=\"_ _19\"> </span>come <span class=\"_ _19\"> </span>copertura<span class=\"_ _3e\"> </span></span></span></span>dell<span class=\"ff5\">\u2019</span>esposizione  alla  variabilit\u00e0  dei  flu<span class=\"_ _0\"></span>ssi  di  cassa  futuri  di <span class=\"_ _13\"> </span>un<span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0  o  di  una<span class=\"_ _3e\"> </span>passivit\u00e0 iscritta in <span class=\"_ _0\"></span>bilancio o d<span class=\"_ _0\"></span>i una operazione prevista altamente p<span class=\"_ _0\"></span>robabile e che<span class=\"_ _3e\"> </span>potrebbe <span class=\"_ _12\"></span>avere <span class=\"_ _10\"></span>effetti <span class=\"_ _0\"></span>sul <span class=\"_ _10\"></span>conto <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico, <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>porzione <span class=\"_ _12\"></span>ef<span class=\"_ _0\"></span>ficace <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>utili <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>delle<span class=\"_ _3e\"> </span>perdite  sullo  strume<span class=\"_ _2\"></span>nto  finanziario  \u00e8  rilevata  n<span class=\"_ _2\"></span>el  patrimonio  netto<span class=\"_ _0\"></span>;  l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _f\"> </span>o  la<span class=\"_ _3e\"> </span>perdita <span class=\"_ _29\"> </span>cumulati <span class=\"_ _19\"> </span>sono <span class=\"_ _29\"> </span>stornati <span class=\"_ _19\"> </span>dal <span class=\"_ _29\"> </span>patrimonio <span class=\"_ _29\"> </span>netto <span class=\"_ _19\"> </span>e <span class=\"_ _29\"> </span>contabilizzati <span class=\"_ _29\"> </span>a <span class=\"_ _19\"> </span>conto<span class=\"_ _3e\"> </span>economico nello stesso <span class=\"_ _2\"></span>periodo in cui l<span class=\"ff5\">\u2019</span>operazione oggetto <span class=\"_ _2\"></span>di copertura influenza <span class=\"_ _2\"></span>il<span class=\"_ _3e\"> </span>conto economico; l<span class=\"ff5\">\u2019<span class=\"_ _2\"></span><span class=\"ff4\">utile o la <span class=\"_ _2\"></span>perdita associati <span class=\"_ _2\"></span>a una c<span class=\"_ _2\"></span>opertura o a<span class=\"_ _2\"></span> quella <span class=\"_ _2\"></span>parte della<span class=\"_ _3e\"> </span></span></span>copertura <span class=\"_ _0\"></span>diventata <span class=\"_ _12\"></span>inefficace <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>quando <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inefficacia<span class=\"_ _3e\"> </span>\u00e8 rilevata;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>hedge<span class=\"ff4\">: <span class=\"_ _2\"></span>se uno <span class=\"_ _2\"></span>strumento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>derivato <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>designato <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>copertura<span class=\"_ _3e\"> </span></span></span></span>dell<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _9\"></span>alle <span class=\"_ _10\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>equo <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>o <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>bilancio <span class=\"_ _10\"></span>attribuibili <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>part<span class=\"_ _0\"></span>icolare <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>che <span class=\"_ _9\"></span>pu\u00f2 <span class=\"_ _10\"></span>determinare <span class=\"_ _10\"></span>effetti <span class=\"_ _9\"></span>sul <span class=\"_ _10\"></span>conto<span class=\"_ _3e\"> </span>economico, <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>derivante <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>successive <span class=\"_ _2\"></span>valutazioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>equo<span class=\"_ _3e\"> </span>dello <span class=\"_ _10\"></span>strumento <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>copertura <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>rilevati <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>conto <span class=\"_ _9\"></span>economico; <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>perdita<span class=\"_ _3e\"> </span>sulla <span class=\"_ _0\"></span>posta <span class=\"_ _0\"></span>coperta, <span class=\"_ _0\"></span>attribuibile <span class=\"_ _0\"></span>al <span class=\"_ _12\"></span>rischio <span class=\"_ _0\"></span>coperto, \u00e8 <span class=\"_ _12\"></span>rilevata <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore<span class=\"_ _3e\"> </span>di carico di tale posta e in contropartita a conto e<span class=\"_ _2\"></span>conomico.<span class=\"_ _3e\"> </span>Se <span class=\"_ _19\"> </span>uno <span class=\"_ _29\"> </span>strumento <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _29\"> </span>copertura <span class=\"_ _19\"> </span>o <span class=\"_ _29\"> </span>una <span class=\"_ _19\"> </span>relazione <span class=\"_ _29\"> </span>di <span class=\"_ _19\"> </span>copertura <span class=\"_ _19\"> </span>vengono <span class=\"_ _29\"> </span>chiusi, <span class=\"_ _29\"> </span>ma<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>operazione oggetto <span class=\"_ _2\"></span>di copertura non si<span class=\"_ _2\"></span> \u00e8 ancora <span class=\"_ _2\"></span>realizzata, gli <span class=\"_ _2\"></span>utili e le <span class=\"_ _2\"></span>perdite cumulati,<span class=\"_ _3e\"> </span>fino <span class=\"_ _15\"> </span>qu<span class=\"_ _0\"></span>el <span class=\"_ _15\"></span>momento <span class=\"_ _a\"> </span>iscri<span class=\"_ _2\"></span>tti <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>patrimonio <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _15\"></span>sono <span class=\"_ _a\"> </span>rilevati <span class=\"_ _15\"></span>a <span class=\"_ _15\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>economico <span class=\"_ _15\"> </span>nel<span class=\"_ _3e\"> </span>momento <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>relativa <span class=\"_ _2\"></span>operazione <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>realizza. <span class=\"_ _2\"></span>Se <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>op<span class=\"_ _0\"></span>erazione <span class=\"_ _6\"></span>oggetto <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _2\"></span>non<span class=\"_ _3e\"> </span>\u00e8 <span class=\"_ _10\"></span>pi\u00f9 <span class=\"_ _10\"></span>ritenuta <span class=\"_ _12\"></span>probabile, <span class=\"_ _12\"></span>gli <span class=\"_ _10\"></span>utili <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>le <span class=\"_ _12\"></span>perdite <span class=\"_ _10\"></span>non <span class=\"_ _12\"></span>an<span class=\"_ _0\"></span>cora <span class=\"_ _12\"></span>realizzati <span class=\"_ _10\"></span>sospesi <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>pat<span class=\"_ _0\"></span>rimonio<span class=\"_ _3e\"> </span>netto sono rilevati a conto economico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _29\"> </span><span class=\"ff7\">fair <span class=\"_ _29\"> </span>value</span> <span class=\"_ _19\"> </span>degli <span class=\"_ _29\"> </span><span class=\"ff7\">Interest <span class=\"_ _29\"> </span>Rate <span class=\"_ _29\"> </span>Swaps</span> <span class=\"_ _29\"> </span>utilizzati <span class=\"_ _29\"> </span>per <span class=\"_ _29\"> </span>la <span class=\"_ _19\"> </span>copertura <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>rischio <span class=\"_ _29\"> </span>tasso<span class=\"_ _3e\"> </span>rappresenta l<span class=\"ff5\">\u2019</span>ammontare che il Gruppo <span class=\"_ _0\"></span>stima di dover pagare o incassare per chiudere il<span class=\"_ _3e\"> </span>contratto <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>riferimento <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>bilancio, <span class=\"_ _2\"></span>tenendo <span class=\"_ _6\"></span>conto <span class=\"_ _2\"></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>interesse <span class=\"_ _2\"></span>correnti<span class=\"_ _3e\"> </span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>affidabilit\u00e0 creditizia d<span class=\"_ _0\"></span>ella controparte. <span class=\"_ _0\"></span>Il valore <span class=\"_ _0\"></span>equo d<span class=\"_ _0\"></span>ei contratti <span class=\"_ _0\"></span>di swap <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>tassi<span class=\"_ _3e\"> </span>d<span class=\"ff5\">\u2019</span>interesse \u00e8 determinato con riferimento al valore di mercato per strume<span class=\"_ _2\"></span>nti similari.<span class=\"_ _3e\"> </span>Le attivit\u00e0 <span class=\"_ _0\"></span>e passivit\u00e0 f<span class=\"_ _0\"></span>inanziarie valutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span>, e <span class=\"_ _0\"></span>in p<span class=\"_ _0\"></span>articolare i contratti derivati,<span class=\"_ _3e\"> </span>sono <span class=\"_ _10\"></span>classificate <span class=\"_ _9\"></span>nei <span class=\"_ _10\"></span>tre <span class=\"_ _10\"></span>livelli <span class=\"_ _10\"></span>gerarchici <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>seguito <span class=\"_ _10\"></span>descritti, <span class=\"_ _9\"></span>in <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>rilevanza <span class=\"_ _10\"></span>delle<span class=\"_ _3e\"> </span>informazioni (input) utilizzate nella determinazio<span class=\"_ _2\"></span>ne del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> stesso. In particolare:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">Livello <span class=\"_ _12\"></span>1: <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _10\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _12\"></span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _0\"></span>il <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span><span class=\"ff7\">fair <span class=\"_ _12\"></span>value</span> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>determinato <span class=\"_ _12\"></span>sulla <span class=\"_ _12\"></span>base <span class=\"_ _12\"></span>dei<span class=\"_ _3e\"> </span></span></span>prezzi quotati (non modificati) su mercati attivi per attivit\u00e0<span class=\"_ _2\"></span> o passivit\u00e0 identiche;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">Livello <span class=\"_ _10\"></span>2: <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>finanziarie <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>cui <span class=\"_ _9\"></span><span class=\"ff7\">fair <span class=\"_ _10\"></span>v<span class=\"_ _0\"></span>alue</span> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>determinato <span class=\"_ _10\"></span>su<span class=\"_ _0\"></span>lla <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span></span></span>input  dive<span class=\"_ _2\"></span>rsi  da <span class=\"_ _a\"> </span>pre<span class=\"_ _0\"></span>zzi <span class=\"_ _a\"> </span>q<span class=\"_ _0\"></span>uotati <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>cui  al <span class=\"_ _a\"> </span>Livello <span class=\"_ _f\"> </span>1,  ma <span class=\"_ _a\"> </span>osser<span class=\"_ _0\"></span>vabili <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>irettamente <span class=\"_ _f\"> </span>o<span class=\"_ _3e\"> </span>indirettamente <span class=\"_ _19\"> </span>(quali <span class=\"_ _17\"> </span>principalmente: <span class=\"_ _29\"> </span>tassi <span class=\"_ _17\"> </span>di <span class=\"_ _19\"> </span>cambio <span class=\"_ _19\"> </span>di <span class=\"_ _17\"> </span>mercato <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>di<span class=\"_ _3e\"> </span>riferimento, <span class=\"_ _6\"></span>differenziali <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>tasso <span class=\"_ _6\"></span>attesi <span class=\"_ _6\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _6\"></span>valute <span class=\"_ _2\"></span>interessate <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>volatili<span class=\"_ _2\"></span>t\u00e0 <span class=\"_ _2\"></span>dei <span class=\"_ _6\"></span>mercati<span class=\"_ _3e\"> </span>di riferimento, tassi di interesse);<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">Livello <span class=\"_ _2\"></span>3: <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff4\"> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>determinato <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dati<span class=\"_ _3e\"> </span></span></span></span></span>di input che non sono basati su dati di mercato osservabili.<span class=\"_ _3e\"> </span>Cancellazione di passivit\u00e0 finanziarie<span class=\"_ _3e\"> </span>Una passivit\u00e0 finanziaria <span class=\"_ _2\"></span>viene cancellata quando l<span class=\"ff5\">\u2019</span>obbligazione sottostante <span class=\"_ _2\"></span>la passivit\u00e0 \u00e8<span class=\"_ _3e\"> </span>estinta, <span class=\"_ _13\"> </span>annullata  ovvero <span class=\"_ _13\"> </span>adempiuta.  Laddove <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>passivit\u00e0  finanziaria  esist<span class=\"_ _0\"></span>ente  sia<span class=\"_ _3e\"> </span>sostituita <span class=\"_ _16\"> </span>da <span class=\"_ _16\"> </span>un<span class=\"ff5\">\u2019</span>altra <span class=\"_ _16\"> </span>dello <span class=\"_ _16\"> </span>stesso <span class=\"_ _16\"> </span>prestatore, <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>condizioni <span class=\"_ _16\"> </span>sostanzialmente <span class=\"_ _16\"> </span>diverse,<span class=\"_ _3e\"> </span>oppure <span class=\"_ _0\"></span>le condizion<span class=\"_ _0\"></span>i di <span class=\"_ _0\"></span>una p<span class=\"_ _0\"></span>assivit\u00e0 esistente <span class=\"_ _0\"></span>vengano <span class=\"_ _0\"></span>sostanzialmente mod<span class=\"_ _0\"></span>ificate, tale<span class=\"_ _3e\"> </span>scambio <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>modifica  viene <span class=\"_ _13\"> </span>trattato <span class=\"_ _13\"> </span>come  un<span class=\"_ _0\"></span>a  cancellazione <span class=\"_ _13\"> </span>contabile  della <span class=\"_ _13\"> </span>passivit\u00e0<span class=\"_ _3e\"> </span>originale, <span class=\"_ _13\"> </span>accompagnata <span class=\"_ _13\"> </span>dalla <span class=\"_ _13\"> </span>rilevaz<span class=\"_ _0\"></span>ione <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>nuova <span class=\"_ _13\"> </span>passivit\u00e0, <span class=\"_ _13\"> </span>con <span class=\"_ _13\"> </span>iscrizione <span class=\"_ _16\"> </span>nel<span class=\"_ _3e\"> </span>prospetto  del  conto  economico <span class=\"_ _f\"> </span>delle  eventuali  differenz<span class=\"_ _0\"></span>e  tra  i  valori <span class=\"_ _f\"> </span>contabili  della<span class=\"_ _3e\"> </span>passivit\u00e0 estinta e di quella accesa.<span class=\"_ _3e\"> </span>Debiti commerciali<span class=\"_ _3e\"> </span>Tali <span class=\"_ _17\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>sono <span class=\"_ _17\"> </span>rilevate <span class=\"_ _19\"> </span>inizialmente <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span><span class=\"ff7\">fair <span class=\"_ _19\"> </span>value</span> <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>corris<span class=\"_ _2\"></span>pettivo <span class=\"_ _17\"> </span>da <span class=\"_ _19\"> </span>pagare.<span class=\"_ _3e\"> </span>Successivamente <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>debiti <span class=\"_ _12\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _12\"></span>valutati <span class=\"_ _10\"></span>utilizzando <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>criterio <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>costo <span class=\"_ _10\"></span>ammortizzato<span class=\"_ _3e\"> </span>determinato con il metodo dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _3e\"> </span>Azioni proprie<span class=\"_ _3e\"> </span>Le <span class=\"_ _29\"> </span>azioni <span class=\"_ _29\"> </span>p<span class=\"_ _0\"></span>roprie <span class=\"_ _16\"> </span>riacquistate <span class=\"_ _29\"> </span>sono <span class=\"_ _29\"> </span>rilevate <span class=\"_ _29\"> </span>al <span class=\"_ _19\"> </span>costo <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>portate <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>diminuzione <span class=\"_ _29\"> </span>del<span class=\"_ _3e\"> </span>patrimonio <span class=\"_ _9\"></span>netto. <span class=\"_ _10\"></span>L<span class=\"ff5\">\u2019</span>acquisto, <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>vendita <span class=\"_ _9\"></span>o <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>cancellazione <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>azioni <span class=\"_ _10\"></span>proprie <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>danno<span class=\"_ _3e\"> </span>origine <span class=\"_ _15\"></span>a <span class=\"_ _9\"></span>nessun <span class=\"_ _15\"> </span>profitto <span class=\"_ _15\"></span>o <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>erdita <span class=\"_ _9\"></span>nel <span class=\"_ _15\"></span>conto <span class=\"_ _9\"></span>economico. <span class=\"_ _15\"> </span>La <span class=\"_ _15\"></span>differenza <span class=\"_ _9\"></span>tra <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>valore <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>acquisto <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>corrispettivo, <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>caso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>riemissione, <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>rilevata <span class=\"_ _a\"> </span>nella <span class=\"_ _f\"> </span>riserva <span class=\"_ _a\"> </span>sovraprezzo<span class=\"_ _3e\"> </span>azioni.<span class=\"_ _3e\"> </span>Fondi per rischi e oneri<span class=\"_ _3e\"> </span>Gli <span class=\"_ _12\"></span>accantonamenti <span class=\"_ _12\"></span>ai <span class=\"_ _0\"></span>fondi <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>oneri <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>effettuati <span class=\"_ _0\"></span>quando <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>deve <span class=\"_ _12\"></span>far<span class=\"_ _3e\"> </span>fronte <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>obbligazione attuale <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>legale <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>implicita) derivante <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>evento p<span class=\"_ _0\"></span>assato, ove<span class=\"_ _3e\"> </span>sia <span class=\"_ _9\"></span>probabile <span class=\"_ _10\"></span>un <span class=\"_ _9\"></span>esborso <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>risorse <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>soddisfare <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>una <span class=\"_ _10\"></span>stima <span class=\"_ _9\"></span>affidabile<span class=\"_ _3e\"> </span>possa essere effettuata circa l<span class=\"ff5\">\u2019</span>ammontare dell<span class=\"ff5\">\u2019</span>obbligazione stessa.<span class=\"_ _3e\"> </span>Quando il Gruppo ri<span class=\"_ _2\"></span>tiene che un accan<span class=\"_ _2\"></span>ton<span class=\"_ _0\"></span>amento <span class=\"_ _2\"></span>ai fondi per rischi e<span class=\"_ _2\"></span> oneri debba esse<span class=\"_ _2\"></span>re<span class=\"_ _3e\"> </span>in <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tutto <span class=\"_ _2\"></span>rimborsato <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>risarcito <span class=\"_ _2\"></span>(per <span class=\"_ _2\"></span>esempio <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>coperti <span class=\"_ _6\"></span>da polizze<span class=\"_ _3e\"> </span>assicurative), <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>indennizzo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>rilevato <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _6\"></span>distinto <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>separato <span class=\"_ _6\"></span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _6\"></span>e, <span class=\"_ _2\"></span>solo <span class=\"_ _6\"></span>nel <span class=\"_ _2\"></span>caso<span class=\"_ _3e\"> </span>in <span class=\"_ _13\"> </span>cui  il <span class=\"_ _13\"> </span>rimborso  risulti <span class=\"_ _13\"> </span>virtualmente  certo, <span class=\"_ _13\"> </span>il  costo <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale  accant<span class=\"_ _0\"></span>onamento<span class=\"_ _3e\"> </span>transita a conto economico al netto dell<span class=\"ff5\">\u2019</span>eventuale rimborso.<span class=\"_ _3e\"> </span>Gli <span class=\"_ _10\"></span>accantonamenti <span class=\"_ _10\"></span>ai <span class=\"_ _12\"></span>fond<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>oggetto <span class=\"_ _10\"></span>richiedono <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>stime, <span class=\"_ _12\"></span>basate <span class=\"_ _10\"></span>sull<span class=\"ff5\">\u2019</span>esp<span class=\"_ _0\"></span>erienza<span class=\"_ _3e\"> </span>storica <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>casi <span class=\"_ _0\"></span>assimilabili e <span class=\"_ _12\"></span>sui <span class=\"_ _0\"></span>fatti oggett<span class=\"_ _0\"></span>ivi noti <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>redazione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bilancio. <span class=\"_ _0\"></span>Con<span class=\"_ _3e\"> </span>riferimento  alle <span class=\"_ _f\"> </span>passivit\u00e0  potenziali <span class=\"_ _f\"> </span>per  conten<span class=\"_ _2\"></span>ziosi  in  essere, <span class=\"_ _f\"> </span>la  cui  st<span class=\"_ _2\"></span>ima  coinvolge<span class=\"_ _3e\"> </span>valutazioni <span class=\"_ _10\"></span>complesse<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>anche <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>atura <span class=\"_ _12\"></span>legale <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>ogge<span class=\"_ _0\"></span>tto <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>diverso <span class=\"_ _10\"></span>grado <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span>incertezza <span class=\"_ _19\"> </span>in <span class=\"_ _17\"> </span>co<span class=\"_ _2\"></span>nsiderazioni <span class=\"_ _19\"> </span>dei <span class=\"_ _17\"> </span>fatti<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>oggetto<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>del <span class=\"_ _19\"> </span>contenzioso, <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>legislazione <span class=\"_ _19\"> </span>e<span class=\"_ _3e\"> </span>giurisdizione <span class=\"_ _9\"></span>applicabile <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>altre <span class=\"_ _10\"></span>problematiche, <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>stima <span class=\"_ _10\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>effettuata <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>base <span class=\"_ _9\"></span>alla<span class=\"_ _3e\"> </span>conoscenza <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>fatti <span class=\"_ _2\"></span>oggettivi <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _6\"></span>di reda<span class=\"_ _2\"></span>zione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bilancio, <span class=\"_ _2\"></span>avuto <span class=\"_ _2\"></span>riguardo <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>alle<span class=\"_ _3e\"> </span>considerazioni espresse dai consulenti legali del Gruppo.<span class=\"_ _3e\"> </span>Per  i <span class=\"_ _f\"> </span>contratti <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>cui  cos<span class=\"_ _2\"></span>ti  inevitabili <span class=\"_ _f\"> </span>connessi <span class=\"_ _f\"> </span>all<span class=\"ff5\">\u2019</span>adempimento  dell<span class=\"ff5\">\u2019</span>obbligazione  s<span class=\"_ _2\"></span>ono<span class=\"_ _3e\"> </span>superiori <span class=\"_ _2b\"> </span>ai <span class=\"_ _2b\"> </span>benefici <span class=\"_ _2b\"> </span>economici <span class=\"_ _30\"> </span>che <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>suppone <span class=\"_ _2b\"> </span>saranno <span class=\"_ _2b\"> </span>ottenibili <span class=\"_ _2b\"> </span>dagli <span class=\"_ _2b\"> </span>stessi,<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _32\"> </span>co<span class=\"_ _2\"></span>ntrattuale <span class=\"_ _32\"> </span>corrente <span class=\"_ _34\"> </span>viene <span class=\"_ _34\"> </span>contabilizzata <span class=\"_ _32\"> </span>e <span class=\"_ _34\"> </span>valutata <span class=\"_ _32\"> </span>come <span class=\"_ _2c\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _3e\"> </span>accantonamento a un fondo.<span class=\"_ _3e\"> </span>Trattamento di Fine Rapporto<span class=\"_ _3e\"> </span>Il <span class=\"_ _6\"></span>Trattamento <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>Fine <span class=\"_ _6\"></span>Rapporto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>definito <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>benefici <span class=\"_ _6\"></span>def<span class=\"_ _0\"></span>initi. <span class=\"_ _6\"></span>Il <span class=\"_ _6\"></span>costo<span class=\"_ _3e\"> </span>relativo <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>determinato <span class=\"_ _19\"> </span>utilizzando <span class=\"_ _19\"> </span>il <span class=\"_ _29\"> </span>metod<span class=\"_ _0\"></span>o <span class=\"_ _19\"> </span>della <span class=\"_ _29\"> </span>pro<span class=\"_ _0\"></span>iezione <span class=\"_ _29\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>credito<span class=\"_ _3e\"> </span>(<span class=\"ff7\">Projected  Unit <span class=\"_ _f\"> </span>Credit  Method</span>),  effettuando <span class=\"_ _f\"> </span>le  valutazioni <span class=\"_ _f\"> </span>attuariali  alla <span class=\"_ _f\"> </span>fine  di <span class=\"_ _f\"> </span>ogni<span class=\"_ _3e\"> </span>esercizio e <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>addebito <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>stesse al <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico. La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>riflessa a <span class=\"_ _0\"></span>bilancio<span class=\"_ _3e\"> </span>rappresenta <span class=\"_ _16\"> </span>il <span class=\"_ _13\"> </span>valore <span class=\"_ _16\"> </span>attuale <span class=\"_ _16\"> </span>dell<span class=\"ff5\">\u2019</span>obbli<span class=\"_ _0\"></span>gazione <span class=\"_ _13\"> </span>che <span class=\"_ _16\"> </span>sar\u00e0 <span class=\"_ _16\"> </span>riconosciuta <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span>termine <span class=\"_ _16\"> </span>del<span class=\"_ _3e\"> </span>rapporto di lavoro.<span class=\"_ _3e\"> </span>La <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>eterminazione <span class=\"_ _7\"></span>della <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _6\"></span>iscritta <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>bilancio <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>ossequio <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>citato <span class=\"_ _6\"></span>principio <span class=\"_ _6\"></span>contab<span class=\"_ _0\"></span>ile<span class=\"_ _3e\"> </span>coinvolge <span class=\"_ _12\"></span>l<span class=\"ff5\">\u2019</span>effettuazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>stime <span class=\"_ _10\"></span>basate <span class=\"_ _0\"></span>su <span class=\"_ _10\"></span>ass<span class=\"_ _2\"></span>unzioni <span class=\"_ _12\"></span>statistiche <span class=\"_ _12\"></span>circa <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>accadimento <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>fatti futuri an<span class=\"_ _0\"></span>che soggettivi (tasso di mortalit\u00e0, rotazione d<span class=\"_ _0\"></span>el personale, tassi di interesse<span class=\"_ _3e\"> </span>per <span class=\"_ _13\"> </span>l<span class=\"ff5\">\u2019</span>attualizzazione, <span class=\"_ _13\"> </span>crescita <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>salari, <span class=\"_ _13\"> </span>ecc.):  in<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>tale  p<span class=\"_ _0\"></span>rocesso <span class=\"_ _13\"> </span>gli <span class=\"_ _13\"> </span>Amministratori <span class=\"_ _13\"> </span>si<span class=\"_ _3e\"> </span>avvalgono di attuari indipendenti.<span class=\"_ _3e\"> </span>I <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>imputati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>periodo<span class=\"_ _3e\"> </span>in cui essi sono dovuti.<span class=\"_ _3e\"> </span>A <span class=\"_ _a\"> </span>seguito <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _a\"> </span>modifiche <span class=\"_ _a\"> </span>sul <span class=\"_ _a\"> </span>trattamento <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>fine <span class=\"_ _a\"> </span>rapporto <span class=\"_ _a\"> </span>introdotte <span class=\"_ _a\"> </span>dalla <span class=\"_ _a\"> </span>Legge <span class=\"_ _f\"> </span>27<span class=\"_ _3e\"> </span>dicembre <span class=\"_ _9\"></span>2006 <span class=\"_ _9\"></span>n. <span class=\"_ _9\"></span>296, <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>con<span class=\"_ _0\"></span>tabilizzazione <span class=\"_ _10\"></span>pre<span class=\"_ _0\"></span>vista <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>allo <span class=\"_ _10\"></span>IAS <span class=\"_ _9\"></span>19<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>le <span class=\"_ _15\"></span><span class=\"ff7\">defined <span class=\"_ _10\"></span>benefit<span class=\"_ _3e\"> </span></span>obligation <span class=\"_ _6\"></span><span class=\"ff4\">(ob<span class=\"_ _0\"></span>bligazione <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>definiti) <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rimasta <span class=\"_ _6\"></span>applicabile <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>sola <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _2\"></span>relativa<span class=\"_ _3e\"> </span></span>al TFR <span class=\"_ _0\"></span>maturato fino al <span class=\"_ _0\"></span>31 dicembre 2006, poich\u00e9 <span class=\"_ _0\"></span>le quote maturate <span class=\"_ _0\"></span>dal 1<span class=\"_ _0\"></span>\u00b0 gen<span class=\"_ _0\"></span>naio 2007<span class=\"_ _3e\"> </span>vengono versate <span class=\"_ _2\"></span>a un<span class=\"ff5\">\u2019</span>entit\u00e0 se<span class=\"_ _2\"></span>parata (Forma p<span class=\"_ _2\"></span>ensionistica complementare <span class=\"_ _2\"></span>o Fondi <span class=\"_ _2\"></span>INPS)<span class=\"_ _3e\"> </span>per le <span class=\"_ _0\"></span>societ\u00e0 con <span class=\"_ _0\"></span>pi\u00f9 di 50 <span class=\"_ _0\"></span>dipendenti<span class=\"_ _0\"></span>. Di <span class=\"_ _0\"></span>conseguenza il TFR <span class=\"_ _0\"></span>maturato <span class=\"_ _0\"></span>successivamente<span class=\"_ _3e\"> </span>al 31 dicemb<span class=\"_ _0\"></span>re 2006 per tali societ\u00e0 <span class=\"_ _0\"></span>si configura come un <span class=\"_ _0\"></span><span class=\"ff7\">contribution benefit plan <span class=\"_ _0\"></span></span>(piani<span class=\"_ _3e\"> </span>a <span class=\"_ _9\"></span>contributi <span class=\"_ _9\"></span>definiti)<span class=\"ff7\"> <span class=\"_ _15\"> </span></span>e <span class=\"_ _9\"></span>viene <span class=\"_ _9\"></span>contabilizzato <span class=\"_ _9\"></span>come <span class=\"_ _9\"></span>costo <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>maturazione. <span class=\"_ _9\"></span>Di<span class=\"_ _3e\"> </span>fatto, essendo il TFR interamente versato a fondi di previdenza, <span class=\"_ _0\"></span>le societ\u00e0 del Gruppo cui<span class=\"_ _3e\"> </span>tale <span class=\"_ _2\"></span>legge <span class=\"_ _6\"></span>\u00e8 a<span class=\"_ _2\"></span>pplicabile <span class=\"_ _2\"></span>non <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>anno <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _6\"></span>obblighi <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>dipendente <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>interruzione<span class=\"_ _3e\"> </span>del  rapporto  lavor<span class=\"_ _2\"></span>ativo  per  le <span class=\"_ _a\"> </span>q<span class=\"_ _0\"></span>uote  di <span class=\"_ _f\"> </span>TFR  m<span class=\"_ _2\"></span>aturate  dopo  l<span class=\"ff5\">\u2019</span>entrata  in <span class=\"_ _f\"> </span>vigore  della<span class=\"_ _3e\"> </span>modifica.<span class=\"_ _3e\"> </span>Opzioni put &amp; call ed earn out<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>debiti <span class=\"_ _12\"></span>finanziari <span class=\"_ _12\"></span>comprendono <span class=\"_ _0\"></span>la <span class=\"_ _12\"></span>miglior <span class=\"_ _12\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>attuale <span class=\"_ _12\"></span>degli <span class=\"_ _10\"></span><span class=\"ff7\">earn<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>out<span class=\"ff4\"> <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>delle<span class=\"_ _3e\"> </span></span></span>put &amp; call<span class=\"ff4\"> <span class=\"_ _2\"></span>stipulati con i s<span class=\"_ _2\"></span>oci di minoranza dell<span class=\"_ _2\"></span>e societ\u00e0 acquisite. Tali <span class=\"_ _2\"></span>passivit\u00e0 finanziarie<span class=\"_ _3e\"> </span></span>vengono <span class=\"_ _15\"></span>rimisurate <span class=\"_ _9\"></span>a <span class=\"_ _15\"></span>ogni <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _9\"></span>periodo <span class=\"_ _15\"> </span>e, <span class=\"_ _15\"> </span>ove <span class=\"_ _15\"></span>necessario, <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>cadenza <span class=\"_ _9\"></span>infrannuale, <span class=\"_ _a\"> </span><span class=\"ls14\">o<span class=\"_ _3e\"> </span></span>quando si verifica <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>evento che ne prevede la liquidazione e i <span class=\"_ _0\"></span>relativi effetti sono riflessi a<span class=\"_ _3e\"> </span>conto <span class=\"_ _10\"></span>economico <span class=\"_ _12\"></span>tra <span class=\"_ _10\"></span>gli <span class=\"_ _10\"></span>oneri <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>proventi <span class=\"_ _12\"></span>finanziari, <span class=\"_ _10\"></span>unitamente <span class=\"_ _12\"></span>alla <span class=\"_ _10\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>costo <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>attualizzazione delle citate passivit\u00e0 finanziarie.<span class=\"_ _3e\"> </span>Phantom Stock option<span class=\"_ _3e\"> </span>I <span class=\"_ _17\"> </span>debiti <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _17\"> </span>comprendono <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>miglior <span class=\"_ _17\"> </span>stima <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>attuale <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>piano <span class=\"_ _17\"> </span>di<span class=\"_ _3e\"> </span>incentivazione <span class=\"_ _14\"> </span>spettante <span class=\"_ _11\"> </span>all<span class=\"ff5\">\u2019</span>Amministratore <span class=\"_ _14\"> </span>Delegato <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _11\"> </span>Societ\u00e0. <span class=\"_ _11\"> </span>Tale <span class=\"_ _14\"> </span>passivit\u00e0<span class=\"_ _3e\"> </span>finanziaria <span class=\"_ _f\"> </span>viene <span class=\"_ _f\"> </span>rimisurata <span class=\"_ _a\"> </span>a <span class=\"_ _f\"> </span>ogni <span class=\"_ _f\"> </span>fine <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _a\"> </span>o <span class=\"_ _f\"> </span>quando  si <span class=\"_ _f\"> </span>verifica <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>evento  c<span class=\"_ _2\"></span>he  ne<span class=\"_ _3e\"> </span>prevede <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>liquidazione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>relativi <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riflessi <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>oneri <span class=\"_ _12\"></span>o <span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>proventi finanziari, <span class=\"_ _2\"></span>unitamente <span class=\"_ _2\"></span>alla stima <span class=\"_ _2\"></span>del costo di <span class=\"_ _2\"></span>attualizzazione. Si <span class=\"_ _2\"></span>segnala c<span class=\"_ _2\"></span>he al 30<span class=\"_ _3e\"> </span>giugno <span class=\"_ _10\"></span>2023 <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _9\"></span>stato <span class=\"_ _10\"></span>liquidato <span class=\"_ _10\"></span>tale <span class=\"_ _10\"></span>compenso <span class=\"_ _10\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Amministratore <span class=\"_ _10\"></span>Delegato <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Societ\u00e0<span class=\"_ _3e\"> </span>con il verificarsi dell<span class=\"ff5\">\u2019evento \u201cquotazione\u201d.<span class=\"_ _3e\"> </span></span>Long Term Incentive Plan<span class=\"_ _3e\"> </span>Al <span class=\"_ _10\"></span>fine <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>allineare <span class=\"_ _10\"></span>gli <span class=\"_ _10\"></span>interessi <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>managem<span class=\"_ _2\"></span>ent <span class=\"_ _10\"></span>con <span class=\"_ _10\"></span>q<span class=\"_ _0\"></span>uelli <span class=\"_ _10\"></span>degli <span class=\"_ _10\"></span>azionisti, <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>Societ\u00e0 <span class=\"_ _10\"></span>ha<span class=\"_ _3e\"> </span>stabilito <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>piano <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incentivazione <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>medio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>termine <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>collega <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>munerazione<span class=\"_ _3e\"> </span>ai risultati.<span class=\"_ _3e\"> </span>Con <span class=\"_ _15\"> </span>tale <span class=\"_ _15\"> </span>finalit\u00e0 <span class=\"_ _15\"></span>il <span class=\"_ _15\"> </span>Consiglio <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>Amministrazione <span class=\"_ _15\"> </span>ha <span class=\"_ _15\"> </span>approvato <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>9 <span class=\"_ _15\"></span>maggio <span class=\"_ _15\"> </span>2023,<span class=\"_ _3e\"> </span>subordinatamente  all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avvio  delle <span class=\"_ _13\"> </span>negoziazioni  delle  azion<span class=\"_ _0\"></span>i  della  Societ\u00e0 <span class=\"_ _13\"> </span>nel  mercato<span class=\"_ _3e\"> </span>regolamentato <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>Borsa <span class=\"_ _a\"> </span>Italiana,<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>un <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>iano <span class=\"_ _15\"></span>di <span class=\"_ _a\"> </span>incentivazione <span class=\"_ _15\"> </span>rivolto <span class=\"_ _a\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Amministratore<span class=\"_ _3e\"> </span>Delegato e al<span class=\"_ _2\"></span> Consigliere Delegato <span class=\"_ _2\"></span>della Societ\u00e0. Il <span class=\"_ _2\"></span>valore e il <span class=\"_ _2\"></span>riconoscimento di tal<span class=\"_ _2\"></span>e piano<span class=\"_ _3e\"> </span>di <span class=\"_ _2\"></span>incentivazione <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>legati <span class=\"_ _2\"></span>all<span class=\"ff5\">\u2019</span>apprezzamento <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>quotazione <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>azione <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>Societ\u00e0,<span class=\"_ _3e\"> </span>registrato <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>periodo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>almeno <span class=\"_ _9\"></span>30 <span class=\"_ _9\"></span>giorni <span class=\"_ _15\"></span>consecutivi <span class=\"_ _9\"></span>sul <span class=\"_ _9\"></span>mercat<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>negoziazione<span class=\"_ _3e\"> </span>rispetto <span class=\"_ _a\"> </span>al <span class=\"_ _15\"> </span>prezzo <span class=\"_ _a\"> </span>dell<span class=\"ff5\">\u2019</span>IPO, <span class=\"_ _a\"> </span>durante <span class=\"_ _a\"> </span>il <span class=\"_ _15\"></span>primo <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>riennio <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>carica <span class=\"_ _15\"> </span>e/o <span class=\"_ _a\"> </span>durante <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>secondo<span class=\"_ _3e\"> </span>triennio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>carica <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rinnovo <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>cariche <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mancato <span class=\"_ _6\"></span>raggiungimento <span class=\"_ _2\"></span>degli obi<span class=\"_ _2\"></span>ettivi<span class=\"_ _3e\"> </span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>primo <span class=\"_ _6\"></span>triennio, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>calcolarsi <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>corrispondersi <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>denaro <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>parte <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>Societ\u00e0<span class=\"_ _3e\"> </span>nel <span class=\"_ _2e\"> </span>corso <span class=\"_ _2e\"> </span>del <span class=\"_ _2b\"> </span>mese <span class=\"_ _2e\"> </span>successivo <span class=\"_ _2e\"> </span>alla <span class=\"_ _2e\"> </span>positiva <span class=\"_ _2e\"> </span>verifica <span class=\"_ _2e\"> </span>da <span class=\"_ _2e\"> </span>parte <span class=\"_ _2e\"> </span>del <span class=\"_ _2e\"> </span>Con<span class=\"_ _0\"></span>siglio <span class=\"_ _2e\"> </span>di<span class=\"_ _3e\"> </span>Amministrazione della avvenuta maturazione dell<span class=\"ff5\">\u2019</span>Incentivo a Lungo Termine.<span class=\"_ _3e\"> </span>Il  piano  prevede  il  riconoscimento  di  Euro  5.250  migliaia  in  caso  di  apprezzament<span class=\"_ _2\"></span>o<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>Azione  pari  o<span class=\"_ _2\"></span>  superiore  al <span class=\"_ _f\"> </span>30%  e  fino <span class=\"_ _f\"> </span>al  49%;  il<span class=\"_ _2\"></span>  riconoscimento  di  u<span class=\"_ _2\"></span>n  ulteriore<span class=\"_ _3e\"> </span>ammontare  pari <span class=\"_ _13\"> </span>a  Eu<span class=\"_ _0\"></span>ro  3.500  migliaia <span class=\"_ _13\"> </span>in  caso <span class=\"_ _13\"> </span>di  apprezzamento <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Azione  pari <span class=\"_ _13\"> </span>o<span class=\"_ _3e\"> </span>superiore al 50% (per un totale ammontare compl<span class=\"_ _2\"></span>essivo di Euro 8.750 migliaia).<span class=\"_ _3e\"> </span>Tale  piano  di  incentivazione <span class=\"_ _13\"> </span>ricade  nel  perimetro  di  applicazione  dello  IAS  19.  Tale<span class=\"_ _3e\"> </span>passivit\u00e0 viene<span class=\"_ _2\"></span> rimisurat<span class=\"_ _2\"></span>a a <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>fine periodo<span class=\"_ _2\"></span> o <span class=\"_ _2\"></span>quando si <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>evento che <span class=\"_ _2\"></span>ne <span class=\"_ _2\"></span>prevede<span class=\"_ _3e\"> </span>la <span class=\"_ _9\"></span>liquidazione <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>relativi <span class=\"_ _9\"></span>effetti <span class=\"_ _10\"></span>sono <span class=\"_ _9\"></span>riflessi <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>economico <span class=\"_ _9\"></span>tra <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>costi <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>servizi,<span class=\"_ _3e\"> </span>rilevando <span class=\"_ _33\"> </span>tra <span class=\"_ _36\"> </span>gli <span class=\"_ _36\"> </span>interessi <span class=\"_ _30\"> </span>p<span class=\"_ _0\"></span>assivi <span class=\"_ _33\"> </span>la <span class=\"_ _33\"> </span>comp<span class=\"_ _0\"></span>onente <span class=\"_ _33\"> </span>finanziaria <span class=\"_ _33\"> </span>relativa <span class=\"_ _33\"> </span>al <span class=\"_ _36\"> </span>costo<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attualizzazione, oltre alla relativa fiscalit\u00e0 anti<span class=\"_ _2\"></span>cipata.<span class=\"_ _3e\"> </span>Nella <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>eterminazione <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>importo <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _18\"> </span>accantonare <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>il <span class=\"_ _18\"> </span>p<span class=\"_ _0\"></span>iano <span class=\"_ _18\"> </span>di <span class=\"_ _11\"> </span>incentivazione<span class=\"_ _3e\"> </span>deliberato <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Consiglio <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>Amministrazione, <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _6\"></span>utilizzato <span class=\"_ _2\"></span>alcune <span class=\"_ _6\"></span>ipotesi<span class=\"_ _3e\"> </span>e <span class=\"_ _2\"></span>stime in <span class=\"_ _2\"></span>osservanza <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>dallo IAS <span class=\"_ _6\"></span>19, prevedendo <span class=\"_ _2\"></span>alcuni <span class=\"_ _2\"></span>scenari <span class=\"_ _2\"></span>temporali<span class=\"_ _3e\"> </span>possibili <span class=\"_ _15\"></span>e <span class=\"_ _15\"> </span>ponderando <span class=\"_ _15\"></span>altres\u00ec <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>probabilit\u00e0 <span class=\"_ _15\"> </span>che <span class=\"_ _15\"></span>gli <span class=\"_ _15\"></span>stessi <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>verifichi<span class=\"_ _0\"></span>no. <span class=\"_ _15\"></span>Nel <span class=\"_ _15\"> </span>fare <span class=\"_ _15\"> </span>ci\u00f2 <span class=\"_ _15\"> </span>il<span class=\"_ _3e\"> </span>Gruppo <span class=\"_ _f\"> </span>ha <span class=\"_ _a\"> </span>u<span class=\"_ _0\"></span>tilizzato <span class=\"_ _a\"> </span>le <span class=\"_ _f\"> </span>informazioni <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>disposizione <span class=\"_ _f\"> </span>reperibili <span class=\"_ _f\"> </span>dai <span class=\"_ _a\"> </span>report <span class=\"_ _f\"> </span>degli <span class=\"_ _f\"> </span>analisti<span class=\"_ _3e\"> </span>disponibili <span class=\"_ _10\"></span>alla <span class=\"_ _9\"></span>data <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>redazione <span class=\"_ _9\"></span>della <span class=\"_ _10\"></span>presente <span class=\"_ _10\"></span>relazione <span class=\"_ _10\"></span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _9\"></span>annuale. <span class=\"_ _9\"></span>Come<span class=\"_ _3e\"> </span>previsto <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>19, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>babilit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>evento <span class=\"_ _0\"></span>indicato <span class=\"_ _0\"></span>accada <span class=\"_ _0\"></span>influenza la <span class=\"_ _12\"></span>valutazione<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>obbligazione, ma non ne determina l<span class=\"ff5\">\u2019</span>esistenza.<span class=\"_ _3e\"> </span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2023 il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>accantonato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importo <span class=\"_ _2\"></span>pari a<span class=\"_ _2\"></span> Eur<span class=\"_ _2\"></span>o 702 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>iscritto<span class=\"_ _3e\"> </span>tra <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>servizi, <span class=\"_ _0\"></span>oltre <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>passivi <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _12\"></span>8 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>relativa <span class=\"_ _0\"></span>fiscalit\u00e0<span class=\"_ _3e\"> </span>anticipata pari a Euro 1<span class=\"ls14\">69</span> <span class=\"_ _0\"></span>migliaia.<span class=\"_ _3e\"> </span>Iscrizione dei ricavi e dei proventi a conto economico<span class=\"_ _3e\"> </span>La voce \u201cRicavi\u201d c<span class=\"_ _2\"></span>omprende i corrispettivi <span class=\"_ _2\"></span>per vendite di <span class=\"_ _2\"></span>beni a clienti <span class=\"_ _2\"></span>e per pr<span class=\"_ _2\"></span>estazioni di<span class=\"_ _3e\"> </span>servizi.<span class=\"_ _3e\"> </span>I <span class=\"_ _9\"></span>ricavi <span class=\"_ _9\"></span>rappresentano <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>corrispettivo <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cui <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>diritto <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>camb<span class=\"_ _0\"></span>io <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>trasferimento <span class=\"_ _9\"></span>al<span class=\"_ _3e\"> </span>cliente <span class=\"_ _6\"></span>dei <span class=\"_ _2\"></span>beni <span class=\"_ _2\"></span>e/o <span class=\"_ _6\"></span>servizi <span class=\"_ _2\"></span>promessi, <span class=\"_ _2\"></span>esclusi <span class=\"_ _6\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _6\"></span>riscossi <span class=\"_ _2\"></span>per <span class=\"_ _6\"></span>conto <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>terzi. <span class=\"_ _2\"></span>Il <span class=\"_ _6\"></span>Gru<span class=\"_ _0\"></span>ppo<span class=\"_ _3e\"> </span>rileva <span class=\"_ _29\"> </span>i <span class=\"_ _19\"> </span>ricavi <span class=\"_ _29\"> </span>quando <span class=\"_ _29\"> </span>ademp<span class=\"_ _0\"></span>ie <span class=\"_ _29\"> </span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _29\"> </span>prevista <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _29\"> </span>contratto, <span class=\"_ _29\"> </span>ossia <span class=\"_ _19\"> </span>quando<span class=\"_ _3e\"> </span>trasferisce al cliente il controllo dei beni o dei servizi.<span class=\"_ _3e\"> </span>Sulla  base  del  modell<span class=\"_ _2\"></span>o  a  cinque  fasi  introdotto  dall<span class=\"ff5\">\u2019</span>IFRS  15,  il  Gruppo<span class=\"_ _2\"></span>  procede  alla<span class=\"_ _3e\"> </span>rilevazione dei ricavi nel momento in cui risultino soddisfatti i seguenti criteri:<span class=\"_ _3e\"> </span>1)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">le <span class=\"_ _10\"></span>parti <span class=\"_ _10\"></span>hanno <span class=\"_ _10\"></span>approvato <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>contratto <span class=\"_ _10\"></span>(per <span class=\"_ _10\"></span>iscritto, <span class=\"_ _10\"></span>oralmente <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>nel <span class=\"_ _10\"></span>rispetto <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>altre<span class=\"_ _3e\"> </span></span></span>pratiche <span class=\"_ _17\"> </span>c<span class=\"_ _2\"></span>ommerciali <span class=\"_ _17\"> </span>a<span class=\"_ _2\"></span>bituali) <span class=\"_ _17\"> </span>e <span class=\"_ _19\"> </span>si <span class=\"_ _17\"> </span>so<span class=\"_ _2\"></span>no <span class=\"_ _17\"> </span>impegnate <span class=\"_ _19\"> </span>a <span class=\"_ _17\"> </span>a<span class=\"_ _2\"></span>dempiere <span class=\"_ _17\"> </span>le<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>rispettive<span class=\"_ _3e\"> </span>obbligazioni; <span class=\"_ _6\"></span>esiste <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>indi <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>accordo <span class=\"_ _6\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _6\"></span>parti <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>crea <span class=\"_ _2\"></span>diritti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>obbligazioni <span class=\"_ _6\"></span>esigibil<span class=\"_ _0\"></span><span class=\"ls27\">i<span class=\"_ _3e\"> </span></span>a prescindere dalla forma con la quale tale accor<span class=\"_ _2\"></span>do <span class=\"_ _0\"></span>viene manifestato;<span class=\"_ _3e\"> </span>2)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">i <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>ciascuna <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>quanto <span class=\"_ _12\"></span>riguarda <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>beni <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>servizi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>trasferire <span class=\"_ _12\"></span>sono<span class=\"_ _3e\"> </span></span></span>individuati;<span class=\"_ _3e\"> </span>3)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">le condiz<span class=\"_ _0\"></span>ioni di pagamen<span class=\"_ _2\"></span>to dei ben<span class=\"_ _0\"></span>i o servizi da<span class=\"_ _2\"></span> trasferire sono identificate;<span class=\"_ _3e\"> </span></span></span>4)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">il con<span class=\"_ _0\"></span>tratto ha sostanza commerciale;<span class=\"_ _2\"></span> ed<span class=\"_ _3e\"> </span></span></span>5)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">\u00e8 probabile che il Gr<span class=\"_ _2\"></span>uppo ricever\u00e0 il corrispettivo<span class=\"_ _2\"></span> a cui avr\u00e0 <span class=\"_ _2\"></span>diritto in cambio dei<span class=\"_ _2\"></span> beni<span class=\"_ _3e\"> </span></span></span>o servizi che saranno trasferiti al cliente.<span class=\"_ _3e\"> </span>Se <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>corrispettivo <span class=\"_ _10\"></span>promesso <span class=\"_ _12\"></span>nel <span class=\"_ _10\"></span>contratto <span class=\"_ _12\"></span>include <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>importo <span class=\"_ _10\"></span>variabile,<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _10\"></span>stima<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>importo <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>corrispettivo <span class=\"_ _10\"></span>al <span class=\"_ _9\"></span>quale <span class=\"_ _10\"></span>avr\u00e0 <span class=\"_ _9\"></span>diritto <span class=\"_ _10\"></span>in <span class=\"_ _9\"></span>cambio <span class=\"_ _9\"></span><span class=\"ls5\">de</span>l <span class=\"_ _10\"></span>trasferimento <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _10\"></span>beni <span class=\"_ _10\"></span>al<span class=\"_ _3e\"> </span>cliente.<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>ricavi <span class=\"_ _10\"></span>da <span class=\"_ _12\"></span>contratti <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>clien<span class=\"_ _0\"></span>ti <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>rilevati <span class=\"_ _10\"></span>sull<span class=\"_ _2\"></span>a <span class=\"_ _10\"></span>base <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>trasferimento <span class=\"_ _12\"></span>temporale <span class=\"_ _12\"></span>del<span class=\"_ _3e\"> </span>controllo <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>ben<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>e/o <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>servizi <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>cliente. <span class=\"_ _12\"></span>Nel <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>trasferimento <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>controllo<span class=\"_ _3e\"> </span>avvenga <span class=\"_ _12\"></span>man <span class=\"_ _10\"></span>mano <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>il <span class=\"_ _10\"></span>bene <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>costruito <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>che <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>servizi <span class=\"_ _12\"></span>vengono <span class=\"_ _12\"></span>resi<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>ricavi <span class=\"_ _10\"></span>vengono<span class=\"_ _3e\"> </span>rilevati <span class=\"_ _12\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">over <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ime</span>\u201d, <span class=\"_ _12\"></span>ossia <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>l\u2019<span class=\"ff4\">avanzamento <span class=\"_ _12\"></span>graduale <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>attivit\u00e0; <span class=\"_ _12\"></span>nel <span class=\"_ _10\"></span>caso, <span class=\"_ _12\"></span>invece, <span class=\"_ _12\"></span>in<span class=\"_ _3e\"> </span></span>cui il <span class=\"_ _2\"></span>trasferimento del c<span class=\"_ _2\"></span>ontrollo non avvenga<span class=\"_ _2\"></span> man mano c<span class=\"_ _2\"></span>he il <span class=\"_ _2\"></span>bene \u00e8 costrui<span class=\"_ _2\"></span>to o i <span class=\"_ _2\"></span>servizi<span class=\"_ _3e\"> </span>vengono  resi,  i  ricavi <span class=\"_ _f\"> </span>vengono  rilevati  \u201c<span class=\"ff7\">at  a  p<span class=\"_ _2\"></span>oint  in  time<span class=\"ff5\">\u201d,  ossia  al <span class=\"_ _f\"> </span>momento  della<span class=\"_ _3e\"> </span></span></span>consegna <span class=\"_ _0\"></span>finale del bene <span class=\"_ _0\"></span>o al <span class=\"_ _0\"></span>completamento dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>erogazione delle p<span class=\"_ _0\"></span>restazioni di <span class=\"_ _0\"></span>servizi.<span class=\"_ _3e\"> </span>Per <span class=\"_ _9\"></span>valutare<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019avanzamento <span class=\"_ _10\"></span>delle <span class=\"_ _9\"></span>commesse <span class=\"_ _10\"></span>\u201c<span class=\"ff7\">over <span class=\"_ _9\"></span>time</span>\u201d, <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>Societ\u00e0 <span class=\"_ _10\"></span>ha <span class=\"_ _10\"></span>scelto <span class=\"_ _9\"></span>il <span class=\"_ _10\"></span>criterio<span class=\"_ _3e\"> </span></span>della percentuale di avan<span class=\"_ _2\"></span>zamento valutata con la metodologia <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span><span class=\"ff7\">cost to cost</span>. Quando \u00e8<span class=\"_ _3e\"> </span>probabile  c<span class=\"_ _2\"></span>he  il <span class=\"_ _a\"> </span>totale  dei <span class=\"_ _f\"> </span>costi <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span>commessa <span class=\"_ _a\"> </span>a  vita <span class=\"_ _f\"> </span>intera <span class=\"_ _f\"> </span>superi <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>totale <span class=\"_ _f\"> </span>dei  ricavi<span class=\"_ _3e\"> </span>corrispondenti <span class=\"_ _a\"> </span>a <span class=\"_ _9\"></span>vit<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>intera, <span class=\"_ _15\"></span>la <span class=\"_ _15\"> </span>perdita <span class=\"_ _a\"> </span>potenziale <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"> </span>rilevata <span class=\"_ _a\"> </span>immediata<span class=\"_ _2\"></span>mente <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>conto<span class=\"_ _3e\"> </span>economico.<span class=\"_ _3e\"> </span>I <span class=\"_ _16\"> </span>contributi <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>conto <span class=\"_ _16\"> </span>capit<span class=\"_ _0\"></span>ale <span class=\"_ _13\"> </span>e <span class=\"_ _29\"> </span>in <span class=\"_ _16\"> </span>conto <span class=\"_ _16\"> </span>esercizio <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>rilevati <span class=\"_ _16\"> </span>quando <span class=\"_ _16\"> </span>sussiste <span class=\"_ _16\"> </span>la<span class=\"_ _3e\"> </span>ragionevole <span class=\"_ _a\"> </span>certezza <span class=\"_ _f\"> </span>ch<span class=\"_ _2\"></span>e <span class=\"_ _f\"> </span>essi <span class=\"_ _a\"> </span>saranno <span class=\"_ _a\"> </span>ricevuti <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>le <span class=\"_ _a\"> </span>condizioni <span class=\"_ _a\"> </span>a <span class=\"_ _f\"> </span>essi <span class=\"_ _a\"> </span>riferite <span class=\"_ _a\"> </span>risultano<span class=\"_ _3e\"> </span>soddisfatte. <span class=\"_ _15\"> </span>Nel <span class=\"_ _15\"> </span>caso <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>contributi <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>conto <span class=\"_ _15\"></span>capitale <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>relativo <span class=\"_ _9\"></span>valore <span class=\"_ _15\"> </span>nominale<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>viene<span class=\"_ _3e\"> </span>sospeso <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>accreditato <span class=\"_ _0\"></span>a conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>proporzione alla <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile<span class=\"_ _3e\"> </span>delle attivit\u00e0 a cui si riferiscono.<span class=\"_ _3e\"> </span>I contributi in conto esercizio vengono rilevati con un <span class=\"_ _0\"></span>criterio sistematico negli esercizi in<span class=\"_ _3e\"> </span>cui l<span class=\"ff5\">\u2019</span>entit\u00e0 rileva come costi le relative spese che i contributi inten<span class=\"_ _2\"></span>dono compensare.<span class=\"_ _3e\"> </span>Costi e spese<span class=\"_ _3e\"> </span>I <span class=\"_ _15\"></span>costi <span class=\"_ _15\"></span>sono <span class=\"_ _9\"></span>ricon<span class=\"_ _0\"></span>osciuti <span class=\"_ _9\"></span>a <span class=\"_ _15\"></span>conto <span class=\"_ _15\"></span>economico <span class=\"_ _15\"></span>quando <span class=\"_ _9\"></span>relativi <span class=\"_ _15\"> </span>a <span class=\"_ _15\"></span>beni <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>servizi <span class=\"_ _15\"></span>venduti <span class=\"_ _15\"></span>o<span class=\"_ _3e\"> </span>consumati <span class=\"_ _29\"> </span>nel <span class=\"_ _29\"> </span>periodo <span class=\"_ _29\"> </span>o <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _16\"> </span>ripartizione <span class=\"_ _29\"> </span>sistematica <span class=\"_ _29\"> </span>ovvero <span class=\"_ _16\"> </span>q<span class=\"_ _0\"></span>uando <span class=\"_ _16\"> </span>non <span class=\"_ _29\"> </span>si <span class=\"_ _29\"> </span>possa<span class=\"_ _3e\"> </span>identificare l<span class=\"ff5\">\u2019</span>utilit\u00e0 futura degli stessi.<span class=\"_ _3e\"> </span>Dividendi, proventi e oneri di na<span class=\"_ _2\"></span>tura finanziaria<span class=\"_ _3e\"> </span>I <span class=\"_ _2\"></span>dividendi <span class=\"_ _6\"></span>distribuiti <span class=\"_ _2\"></span>costituiscono <span class=\"_ _2\"></span>movimento <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _6\"></span>netto <span class=\"_ _2\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>periodo <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>sono<span class=\"_ _3e\"> </span>approvati dall<span class=\"ff5\">\u2019</span>Assemblea degli Azionisti.<span class=\"_ _3e\"> </span>I <span class=\"_ _29\"> </span>dividendi <span class=\"_ _29\"> </span>ricevuti <span class=\"_ _16\"> </span>sono <span class=\"_ _29\"> </span>rilevati <span class=\"_ _16\"> </span>quando <span class=\"_ _29\"> </span>sorge <span class=\"_ _29\"> </span>il <span class=\"_ _16\"> </span>diritto <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>Gruppo <span class=\"_ _16\"> </span>a <span class=\"_ _29\"> </span>riceverne <span class=\"_ _29\"> </span>il<span class=\"_ _3e\"> </span>pagamento.<span class=\"_ _3e\"> </span>I <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>roventi <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>gli <span class=\"_ _a\"> </span>oneri <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>natura <span class=\"_ _a\"> </span>finanziaria <span class=\"_ _f\"> </span>sono <span class=\"_ _a\"> </span>riconosciuti <span class=\"_ _f\"> </span>in <span class=\"_ _a\"> </span>base <span class=\"_ _f\"> </span>alla <span class=\"_ _a\"> </span>competenza<span class=\"_ _3e\"> </span>temporale.<span class=\"_ _3e\"> </span>Imposte sul reddito<span class=\"_ _3e\"> </span>Le imposte del periodo rappresentano la somma delle imposte correnti e differite.<span class=\"_ _3e\"> </span>Le imposte corr<span class=\"_ _2\"></span>enti sono basate<span class=\"_ _2\"></span> sul risultato<span class=\"_ _2\"></span> imponibile del periodo. Il <span class=\"_ _2\"></span>reddito imponibile<span class=\"_ _3e\"> </span>differisce dal risultato riportato nel conto economico poich\u00e9 esclude componenti positivi<span class=\"_ _3e\"> </span>e <span class=\"_ _2\"></span>negativi c<span class=\"_ _2\"></span>he saranno <span class=\"_ _2\"></span>tassabili <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>deducibili i<span class=\"_ _2\"></span>n altri<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>esercizi ed <span class=\"_ _2\"></span>esclude i<span class=\"_ _2\"></span>noltre voci <span class=\"_ _6\"></span>che non<span class=\"_ _3e\"> </span>saranno mai <span class=\"_ _0\"></span>tassabili o <span class=\"_ _0\"></span>deducibili. La passivit\u00e0 <span class=\"_ _0\"></span>per imposte correnti \u00e8 <span class=\"_ _0\"></span>calcolata seguendo<span class=\"_ _3e\"> </span>le norme fiscali in vigore alla data di bilancio.<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"> </span>differite <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>ci <span class=\"_ _15\"></span>si <span class=\"_ _15\"> </span>aspetta <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>pagare <span class=\"_ _15\"> </span>o <span class=\"_ _a\"> </span>di <span class=\"_ _9\"></span>recuperare<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>sulle<span class=\"_ _3e\"> </span>differenze temporanee fra il <span class=\"_ _0\"></span>valore contabile delle attivit\u00e0 e delle passivit\u00e0 di bilancio <span class=\"_ _0\"></span>e il<span class=\"_ _3e\"> </span>corrispondente valore f<span class=\"_ _0\"></span>iscale. Le passivit\u00e0 fiscali differite son<span class=\"_ _0\"></span>o genera<span class=\"_ _0\"></span>lmente rilevate per<span class=\"_ _3e\"> </span>tutte le d<span class=\"_ _0\"></span>ifferenze temporanee imponibili, mentre <span class=\"_ _0\"></span>le attivit\u00e0 fiscali <span class=\"_ _0\"></span>differite sono rilevate<span class=\"_ _3e\"> </span>nella <span class=\"_ _12\"></span>misura <span class=\"_ _12\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _12\"></span>si <span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>enga <span class=\"_ _0\"></span>probabile <span class=\"_ _12\"></span>che <span class=\"_ _0\"></span>vi <span class=\"_ _10\"></span>saranno <span class=\"_ _0\"></span>risultati <span class=\"_ _0\"></span>fiscali <span class=\"_ _12\"></span>imponibili <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>futuro<span class=\"_ _3e\"> </span>che <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>sentano <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span>differenze <span class=\"_ _12\"></span>temporanee<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deducibili. <span class=\"_ _0\"></span>Il <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>carico <span class=\"_ _12\"></span>delle<span class=\"_ _3e\"> </span>attivit\u00e0 fiscali differite \u00e8 rivisto a ogn<span class=\"_ _0\"></span>i data di bilancio e ridotto <span class=\"_ _0\"></span>nella misura in cui non <span class=\"_ _0\"></span>sia<span class=\"_ _3e\"> </span>pi\u00f9 <span class=\"_ _9\"></span>probabile <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esistenza <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>sufficienti <span class=\"_ _9\"></span>redditi <span class=\"_ _9\"></span>imponibili <span class=\"_ _9\"></span>tali <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>consentire <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>tutto <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>in<span class=\"_ _3e\"> </span>parte il recupero di tali attivit\u00e0.<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>imposte <span class=\"_ _9\"></span>differite <span class=\"_ _15\"></span>sono <span class=\"_ _9\"></span>calcolate <span class=\"_ _15\"></span>in <span class=\"_ _9\"></span>base <span class=\"_ _15\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>aliquota <span class=\"_ _9\"></span>fiscale <span class=\"_ _15\"></span>che <span class=\"_ _9\"></span>ci <span class=\"_ _15\"></span>si <span class=\"_ _9\"></span>aspetta <span class=\"_ _15\"> </span>sar\u00e0 <span class=\"_ _15\"></span>in<span class=\"_ _3e\"> </span>vigore <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>momento <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>realizzo <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>estinzione <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>assivit\u00e0. <span class=\"_ _10\"></span>Le <span class=\"_ _10\"></span>imposte<span class=\"_ _3e\"> </span>differite sono <span class=\"_ _2\"></span>imputate direttamente al <span class=\"_ _2\"></span>conto economico, a <span class=\"_ _2\"></span>eccezione di <span class=\"_ _2\"></span>quelle relative a<span class=\"_ _3e\"> </span>voci <span class=\"_ _9\"></span>rilevate <span class=\"_ _9\"></span>direttamente <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>qu<span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>caso <span class=\"_ _9\"></span>anche <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>relative <span class=\"_ _9\"></span>imposte<span class=\"_ _3e\"> </span>differite sono anch<span class=\"ff5\">\u2019</span>esse imputate al patrimonio netto.<span class=\"_ _3e\"> </span>IDB <span class=\"_ _0\"></span>S.p.A. <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>rcitato, in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _12\"></span>consolidante, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>regime <span class=\"_ _0\"></span>fiscale<span class=\"_ _3e\"> </span>del <span class=\"_ _13\"> </span>consolidato <span class=\"_ _13\"> </span>fiscale <span class=\"_ _13\"> </span>nazionale <span class=\"_ _13\"> </span>disciplinato <span class=\"_ _13\"> </span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>art. <span class=\"_ _13\"> </span>117 <span class=\"_ _13\"> </span>e <span class=\"_ _16\"> </span>seg. <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>DPR <span class=\"_ _13\"> </span>917/1986<span class=\"_ _3e\"> </span>(\u201cTUIR\u201d), <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>consente <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span><span class=\"ff4\">determinare <span class=\"_ _0\"></span>l</span>\u2019<span class=\"ff4\">IRES <span class=\"_ _12\"></span>su <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>imponibile <span class=\"_ _12\"></span>corrispondente <span class=\"_ _0\"></span>alla<span class=\"_ _3e\"> </span></span>somma <span class=\"_ _15\"> </span>algeb<span class=\"_ _0\"></span>rica <span class=\"_ _15\"></span>degli <span class=\"_ _15\"> </span>impon<span class=\"_ _0\"></span>ibili <span class=\"_ _15\"></span>positivi <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>egativi <span class=\"_ _15\"></span>delle <span class=\"_ _15\"> </span>singole <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _15\"> </span>partecipanti.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>accordo  di<span class=\"_ _2\"></span>  consolidato  \u00e8<span class=\"_ _2\"></span>  stato <span class=\"_ _f\"> </span>stipulato <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>data  4<span class=\"_ _2\"></span>  ottobre <span class=\"_ _f\"> </span>2018  con <span class=\"_ _f\"> </span>le <span class=\"_ _f\"> </span>controllate<span class=\"_ _3e\"> </span>Gervasoni, <span class=\"_ _15\"></span>Meridiani <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>Cenacchi <span class=\"_ _15\"> </span>International<span class=\"_ _0\"></span>; <span class=\"_ _9\"></span>dal <span class=\"_ _15\"> </span>2020 <span class=\"_ _15\"> </span>ne <span class=\"_ _15\"> </span>fanno <span class=\"_ _15\"> </span>parte <span class=\"_ _15\"> </span>anche <span class=\"_ _15\"></span>Davide<span class=\"_ _3e\"> </span>Groppi, <span class=\"_ _f\"> </span>Saba <span class=\"_ _f\"> </span>Italia <span class=\"_ _f\"> </span>e <span class=\"_ _a\"> </span>Mod<span class=\"_ _0\"></span>ar, <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>2021 <span class=\"_ _f\"> </span>Flexalighting <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>2023 <span class=\"_ _a\"> </span>Gamma  Arredamenti<span class=\"_ _3e\"> </span>International.<span class=\"_ _3e\"> </span>Operazioni in valuta estera<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>operazioni i<span class=\"_ _2\"></span>n valute <span class=\"_ _2\"></span>diverse <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>Euro <span class=\"_ _2\"></span>sono i<span class=\"_ _2\"></span>nizialmente <span class=\"_ _2\"></span>rilevate ai <span class=\"_ _2\"></span>cambi<span class=\"_ _2\"></span> alle <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>delle<span class=\"_ _3e\"> </span>stesse. Alla data di bila<span class=\"_ _2\"></span>ncio le attivit\u00e0 e le<span class=\"_ _2\"></span> passivit\u00e0 monetarie denominate <span class=\"_ _2\"></span>nelle succitate<span class=\"_ _3e\"> </span>valute sono convertite ai cambi correnti a t<span class=\"_ _0\"></span>ale data. Le attivit\u00e0 non monetarie valutate al<span class=\"_ _3e\"> </span>costo <span class=\"_ _9\"></span>storico <span class=\"_ _9\"></span>denominate <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>valuta <span class=\"_ _10\"></span>estera <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>convertite <span class=\"_ _9\"></span>ai <span class=\"_ _9\"></span>cambi <span class=\"_ _10\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>essere <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>data<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>operazione, <span class=\"_ _29\"> </span>senza <span class=\"_ _29\"> </span>alcun <span class=\"_ _29\"> </span>adeguamento <span class=\"_ _29\"> </span>ai <span class=\"_ _29\"> </span>cambi <span class=\"_ _29\"> </span>di <span class=\"_ _19\"> </span>fine <span class=\"_ _19\"> </span>periodo; <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>poste <span class=\"_ _29\"> </span>non<span class=\"_ _3e\"> </span>monetarie <span class=\"_ _0\"></span>iscritte al <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value</span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>valuta <span class=\"_ _0\"></span>estera sono <span class=\"_ _0\"></span>convertite <span class=\"_ _0\"></span>usando il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cambio<span class=\"_ _3e\"> </span>alla data di determinazione di tale valore.<span class=\"_ _3e\"> </span>Le <span class=\"_ _16\"> </span>differenze <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>camb<span class=\"_ _0\"></span>io <span class=\"_ _13\"> </span>emergenti <span class=\"_ _13\"> </span>dalla <span class=\"_ _16\"> </span>regolazione <span class=\"_ _13\"> </span>delle <span class=\"_ _16\"> </span>poste <span class=\"_ _13\"> </span>monet<span class=\"_ _0\"></span>arie <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>dalla<span class=\"_ _3e\"> </span>riesposizione <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>stesse <span class=\"_ _10\"></span>ai <span class=\"_ _0\"></span>camb<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>correnti <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>fine <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>periodo <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>imputate <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>conto<span class=\"_ _3e\"> </span>economico del periodo.<span class=\"_ _3e\"> </span>Valutazioni discrezionali e stime contabili significative<span class=\"_ _3e\"> </span>La  redazione  del  bilancio  e  delle  relative  note  esplicative  in  applicaz<span class=\"_ _0\"></span>ione  degli  IFRS<span class=\"_ _3e\"> </span>richiede <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>degli Amministratori <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>effettuazi<span class=\"_ _2\"></span>one <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i stime <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>assunzioni che <span class=\"_ _0\"></span>hanno<span class=\"_ _3e\"> </span>effetto <span class=\"_ _10\"></span>sui <span class=\"_ _9\"></span>valori <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>bilancio <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>informativa <span class=\"_ _10\"></span>relativa <span class=\"_ _10\"></span>ad<span class=\"_ _3e\"> </span>attivit\u00e0 <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>bilancio. <span class=\"_ _10\"></span>Le <span class=\"_ _12\"></span>stime <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>assunzioni <span class=\"_ _12\"></span>utilizzate <span class=\"_ _12\"></span>sono<span class=\"_ _3e\"> </span>basate sull<span class=\"ff5\">\u2019</span>esperienza e su altri fattori considerati rilevanti. I risultati che si consuntivano<span class=\"_ _3e\"> </span>a posteriori potrebbero perci\u00f2 differire da tali <span class=\"_ _0\"></span>stime. <span class=\"_ _0\"></span>Le stime e le assunzioni sono <span class=\"_ _0\"></span>riviste<span class=\"_ _3e\"> </span>periodicamente <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>gli <span class=\"_ _a\"> </span>effetti <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>ogni <span class=\"_ _a\"> </span>variazione <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>esse <span class=\"_ _a\"> </span>apportate <span class=\"_ _a\"> </span>sono <span class=\"_ _f\"> </span>riflessi <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>conto<span class=\"_ _3e\"> </span>economico nel <span class=\"_ _2\"></span>periodo i<span class=\"_ _2\"></span>n cui avvie<span class=\"_ _2\"></span>ne la <span class=\"_ _2\"></span>revisione <span class=\"_ _2\"></span>di stima, se la<span class=\"_ _2\"></span> revisione <span class=\"_ _2\"></span>stessa ha<span class=\"_ _2\"></span> effetti<span class=\"_ _3e\"> </span>solo su <span class=\"_ _2\"></span>tale periodo, opp<span class=\"_ _2\"></span>ure nei periodi <span class=\"_ _2\"></span>successivi se <span class=\"_ _2\"></span>la revisione <span class=\"_ _2\"></span>ha effetti <span class=\"_ _2\"></span>sia sul periodo<span class=\"_ _3e\"> </span>corrente sia su quelli futuri.<span class=\"_ _3e\"> </span>Le <span class=\"_ _9\"></span>principali <span class=\"_ _10\"></span>assunzioni <span class=\"_ _10\"></span>degli <span class=\"_ _10\"></span>Ammin<span class=\"_ _0\"></span>istratori<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>utilizzate <span class=\"_ _10\"></span>nel <span class=\"_ _10\"></span>processo <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>applicazione <span class=\"_ _10\"></span>dei<span class=\"_ _3e\"> </span>principi contabili riguardo <span class=\"_ _0\"></span>al futuro e <span class=\"_ _0\"></span>che potrebbero dare luogo <span class=\"_ _0\"></span>a rettifiche significative<span class=\"_ _3e\"> </span>di <span class=\"_ _15\"></span>valore <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>periodo <span class=\"_ _9\"></span>su<span class=\"_ _0\"></span>ccessivo <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>q<span class=\"_ _0\"></span>uello <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>riferimento <span class=\"_ _9\"></span>sono<span class=\"_ _3e\"> </span>descritte <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>rifer<span class=\"_ _0\"></span>iment<span class=\"_ _2\"></span>o <span class=\"_ _10\"></span>ai <span class=\"_ _12\"></span>singoli <span class=\"_ _12\"></span>criteri <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>valutazione.<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>Il<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>Gruppo <span class=\"_ _0\"></span>ha <span class=\"_ _10\"></span>basato <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>proprie<span class=\"_ _3e\"> </span>stime <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>assunzioni <span class=\"_ _10\"></span>su <span class=\"_ _12\"></span>parametri <span class=\"_ _10\"></span>disponibili <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>momento <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>preparazione <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>bilancio<span class=\"_ _3e\"> </span>consolidato.  T<span class=\"_ _2\"></span>uttavia,  le <span class=\"_ _a\"> </span>attuali  circostanze <span class=\"_ _f\"> </span>e <span class=\"_ _a\"> </span>assunz<span class=\"_ _0\"></span>ioni <span class=\"_ _f\"> </span>su  eventi <span class=\"_ _a\"> </span>futuri  potrebbero<span class=\"_ _3e\"> </span>modificarsi <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>causa <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cambiamenti <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>mercato <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>accadimenti <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>controllabili <span class=\"_ _10\"></span>dal<span class=\"_ _3e\"> </span>Gruppo. Tali eventuali cambiamenti sono riflessi nelle assunzioni quando ac<span class=\"_ _2\"></span>cadono.<span class=\"_ _3e\"> </span>Le principali stime operate dal Gruppo riguardano:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">la recuperabilit\u00e0 del valore di attivit\u00e0 non correnti immateriali;<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">la stima del <span class=\"_ _0\"></span>prezzo differito <span class=\"_ _0\"></span>(<span class=\"ff7\">earn out</span><span class=\"ls8\">) </span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>esercizio delle opzioni put correlate alle<span class=\"_ _3e\"> </span></span></span>operazioni di aggregazione aziendale perfezionate nel corso dei<span class=\"_ _2\"></span> diversi esercizi;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">la <span class=\"_ _a\"> </span>stima <span class=\"_ _a\"> </span>relativa <span class=\"_ _15\"> </span>al <span class=\"_ _a\"> </span>piano <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>incentivazio<span class=\"_ _2\"></span>ne <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>medio <span class=\"_ _a\"> </span>lungo <span class=\"_ _15\"> </span>termine <span class=\"_ _a\"> </span>che <span class=\"_ _15\"> </span>collega <span class=\"_ _a\"> </span>la<span class=\"_ _3e\"> </span></span></span>remunerazione ai risultati (c.d. \u201c<span class=\"ff7\">Long Term Incentive Plan</span>\u201d);<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">gli accantonamenti per obsolescenza di magazzino.<span class=\"_ _3e\"> </span></span></span>Avviamento e marchi a vita utile indefinita<span class=\"_ _3e\"> </span>Con <span class=\"_ _2\"></span>particolare <span class=\"_ _2\"></span>riferimento all<span class=\"ff5\">\u2019</span>avviam<span class=\"_ _2\"></span>ento e <span class=\"_ _6\"></span>ai marchi, <span class=\"_ _2\"></span>entrambi <span class=\"_ _2\"></span>a vi<span class=\"_ _2\"></span>ta <span class=\"_ _2\"></span>utile <span class=\"_ _2\"></span>indefinita, gli<span class=\"_ _3e\"> </span>stessi  vengono <span class=\"_ _f\"> </span>sottoposti  a<span class=\"_ _2\"></span>  verifica<span class=\"_ _2\"></span>  circa  eve<span class=\"_ _2\"></span>ntuali  perdite <span class=\"_ _a\"> </span>di  valore <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>periodicit\u00e0<span class=\"_ _3e\"> </span>almeno annuale; detta <span class=\"_ _0\"></span>verifica richiede una stima <span class=\"_ _0\"></span>del valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>unit\u00e0 generatrice<span class=\"_ _3e\"> </span>di flussi finanziari cui \u00e8 attribuito l<span class=\"ff5\">\u2019</span>avviamento e il marchio.<span class=\"_ _3e\"> </span>Una  riduz<span class=\"_ _0\"></span>ione  di <span class=\"_ _13\"> </span>valore  si  verifica <span class=\"_ _13\"> </span>quando  il <span class=\"_ _13\"> </span>valore  contabile <span class=\"_ _13\"> </span>di  un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"> </span>o  unit<span class=\"_ _0\"></span>\u00e0<span class=\"_ _3e\"> </span>generatrice di flussi<span class=\"_ _2\"></span> di cassa eccede il proprio<span class=\"_ _2\"></span> valore recuperabile, che \u00e8 il<span class=\"_ _2\"></span> maggiore tra il<span class=\"_ _3e\"> </span>suo <span class=\"ff7\">fair value</span> dedotti i costi di vendita e il suo valore d<span class=\"ff5\">\u2019</span>uso.<span class=\"_ _3e\"> </span>Il <span class=\"ff7\">fair value</span> meno i costi di ve<span class=\"_ _2\"></span>ndita \u00e8 l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ammontare ottenibil<span class=\"_ _2\"></span>e dalla vendita di un<span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0 o<span class=\"_ _3e\"> </span>di <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _0\"></span>generatrice <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>cassa <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>libera <span class=\"_ _0\"></span>transazione <span class=\"_ _0\"></span>fra <span class=\"_ _0\"></span>parti <span class=\"_ _0\"></span>consapevoli <span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span>disponibili, dedotti i costi della dismissione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _12\"></span>calcolo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>asato <span class=\"_ _0\"></span>su <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>modello <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>attualizzazione <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cassa. <span class=\"_ _0\"></span>I<span class=\"_ _3e\"> </span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>derivati <span class=\"_ _0\"></span>dal <span class=\"_ _12\"></span>Piano <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>anni <span class=\"_ _0\"></span>successivi <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quello <span class=\"_ _0\"></span>in <span class=\"_ _12\"></span>corso <span class=\"_ _0\"></span>(2024-2026)<span class=\"_ _3e\"> </span>e <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>includono <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>ristrutturazione <span class=\"_ _6\"></span>per <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>quali <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>non <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>ancora <span class=\"_ _6\"></span>impegnato<span class=\"_ _3e\"> </span>o <span class=\"_ _17\"> </span>investimenti <span class=\"_ _17\"> </span>futuri <span class=\"_ _18\"> </span>rilevanti <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>incrementeranno <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>risu<span class=\"_ _0\"></span>ltati <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _17\"> </span>inclusa<span class=\"_ _3e\"> </span>nell<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _f\"> </span>generatrice <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>flussi <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>cassa <span class=\"_ _a\"> </span>oggetto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>valutazione. <span class=\"_ _f\"> </span>Il <span class=\"_ _a\"> </span>valore <span class=\"_ _f\"> </span>recuperabile<span class=\"_ _3e\"> </span>dipende <span class=\"_ _9\"></span>sensibilmente <span class=\"_ _10\"></span>dal <span class=\"_ _9\"></span>tasso <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>sconto <span class=\"_ _9\"></span>utilizzato <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>modello <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>attualizzazione <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ei<span class=\"_ _3e\"> </span>flussi di <span class=\"_ _2\"></span>cassa, cos\u00ec <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>dai flussi <span class=\"_ _2\"></span>di c<span class=\"_ _2\"></span>assa attesi i<span class=\"_ _2\"></span>n futuro <span class=\"_ _2\"></span>e del <span class=\"_ _2\"></span>tasso di <span class=\"_ _2\"></span>crescita utilizzato<span class=\"_ _3e\"> </span>per l<span class=\"ff5\">\u2019</span>estrapolazione.<span class=\"_ _3e\"> </span>Al <span class=\"_ _6\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _6\"></span>2023 <span class=\"_ _2\"></span><span class=\"ff5\">il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile <span class=\"_ _2\"></span>dell\u2019avviamento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _6\"></span><span class=\"ff4 ls6\">134<span class=\"ls0\">.<span class=\"ls14\">91<span class=\"_ _0\"></span></span>9 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>ment<span class=\"_ _0\"></span>re<span class=\"_ _3e\"> </span></span></span></span>il valore dei marchi \u00e8 di euro <span class=\"ls6\">57</span>.461 migliaia. Maggiori dettagli sono forniti alla Nota 2.<span class=\"_ _3e\"> </span>Prezzo di esercizio d<span class=\"_ _2\"></span>elle opzioni put sp<span class=\"_ _2\"></span>ett<span class=\"_ _0\"></span>anti ag<span class=\"_ _2\"></span>li azionisti di minoranza <span class=\"_ _2\"></span>e prezzo <span class=\"_ _0\"></span>differito<span class=\"_ _3e\"> </span>(earn out) per l<span class=\"ffc\">\u2019</span>acquisto di quote di minoranza<span class=\"_ _3e\"> </span>Le <span class=\"_ _0\"></span>acquisizioni <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>perfezionate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>degli u<span class=\"_ _0\"></span>ltimi <span class=\"_ _0\"></span>esercizi <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>nel<span class=\"_ _3e\"> </span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>usualmente <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>articolano <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>percorso <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>costituzione <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>una<span class=\"_ _3e\"> </span>societ\u00e0 veicolo, finalizzata all<span class=\"ff5\">\u2019</span>acquisto della societ\u00e0 target e la s<span class=\"_ _2\"></span>uccessiva fusione inversa<span class=\"_ _3e\"> </span>della <span class=\"_ _10\"></span>societ\u00e0 <span class=\"_ _9\"></span>veicolo <span class=\"_ _10\"></span>nella <span class=\"_ _10\"></span>societ\u00e0 <span class=\"_ _10\"></span>target. <span class=\"_ _10\"></span>Il <span class=\"_ _10\"></span>prezzo <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>acquisto <span class=\"_ _10\"></span>prevede <span class=\"_ _10\"></span>normalmente <span class=\"_ _10\"></span>il<span class=\"_ _3e\"> </span>riconoscimento <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span><span class=\"ff7\">ea<span class=\"_ _2\"></span>rn <span class=\"_ _12\"></span>out<span class=\"ff4\">, <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>liqu<span class=\"_ _0\"></span>idarsi <span class=\"_ _0\"></span>entro <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>certo <span class=\"_ _12\"></span>arco <span class=\"_ _12\"></span>temporale <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>prezzo<span class=\"_ _3e\"> </span></span></span>con parametri pred<span class=\"_ _2\"></span>efiniti. L<span class=\"ff5\">\u2019<span class=\"ff7\">earn out</span></span> \u00e8 infatt<span class=\"_ _2\"></span>i direttamente legato alle<span class=\"_ _2\"></span> performance della<span class=\"_ _3e\"> </span>societ\u00e0  target, <span class=\"_ _f\"> </span>normalmente  l<span class=\"ff5\">\u2019</span>EBITDA <span class=\"_ _f\"> </span>e  la <span class=\"_ _f\"> </span>posizione  fi<span class=\"_ _2\"></span>nanziaria  netta <span class=\"_ _f\"> </span>come  definite<span class=\"_ _3e\"> </span>contrattualmente <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>parti, <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>possono <span class=\"_ _0\"></span>differire <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>consuntiv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>alle<span class=\"_ _3e\"> </span>stime contenute nel business plan della societ\u00e0 target.<span class=\"_ _3e\"> </span>Le acquisizioni <span class=\"_ _2\"></span>sono talvolta t<span class=\"_ _2\"></span>otalitarie, ma in <span class=\"_ _2\"></span>taluni casi <span class=\"_ _2\"></span>prevedono l<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _2\"></span>iniziale<span class=\"_ _3e\"> </span>della <span class=\"_ _0\"></span>quota <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>maggioranza <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>meccanismo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span><span class=\"ff7\">put <span class=\"_ _0\"></span>&amp; <span class=\"_ _12\"></span>call</span> <span class=\"_ _0\"></span>(put <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>favore <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>venditore <span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span>call <span class=\"_ _f\"> </span>a  favo<span class=\"_ _2\"></span>re  dell<span class=\"ff5\">\u2019</span>acquirente)<span class=\"_ _2\"></span>  per <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _f\"> </span>della <span class=\"_ _f\"> </span>successiva <span class=\"_ _f\"> </span>quota <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span>minoranza.<span class=\"_ _3e\"> </span>Anche <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>quota <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>minoranza <span class=\"_ _10\"></span>passa <span class=\"_ _10\"></span>attraverso <span class=\"_ _12\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>efinizione <span class=\"_ _10\"></span>contratt<span class=\"_ _2\"></span>uale<span class=\"_ _3e\"> </span>che <span class=\"_ _9\"></span>ne <span class=\"_ _9\"></span>lega <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>alle <span class=\"_ _9\"></span>performance <span class=\"_ _9\"></span>aziendali <span class=\"_ _9\"></span>effettive <span class=\"_ _9\"></span>rispetto <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>quelle <span class=\"_ _9\"></span>stimate <span class=\"_ _9\"></span>nel<span class=\"_ _3e\"> </span>business <span class=\"_ _10\"></span>plan, <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>para<span class=\"_ _2\"></span>metri <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>calcolo <span class=\"_ _12\"></span>ancora <span class=\"_ _10\"></span>contrattualmente <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>redefiniti <span class=\"_ _10\"></span>fra <span class=\"_ _12\"></span>le <span class=\"_ _10\"></span>parti<span class=\"_ _3e\"> </span>(tipicamente EBITDA e posizione finanziaria netta).<span class=\"_ _3e\"> </span>Su  en<span class=\"_ _2\"></span>trambe  le <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>inanziarie <span class=\"_ _f\"> </span>(debito <span class=\"_ _f\"> </span>per  <span class=\"ff7\">earn <span class=\"_ _a\"> </span>out</span>  e <span class=\"_ _f\"> </span>valore  dell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _a\"> </span>put)<span class=\"_ _3e\"> </span>maturano <span class=\"_ _17\"> </span>interessi, <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>tengono <span class=\"_ _17\"> </span>conto <span class=\"_ _18\"> </span>del <span class=\"_ _17\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>indebitamento <span class=\"_ _17\"> </span>della<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>societ<span class=\"_ _0\"></span>\u00e0<span class=\"_ _3e\"> </span>controllante, ma anche della natura della passivit\u00e0 finanziaria.<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>debito <span class=\"_ _0\"></span>per <span class=\"_ _10\"></span><span class=\"ff7\">ea<span class=\"_ _2\"></span>rn <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ut<span class=\"ff4\"> <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>put <span class=\"_ _12\"></span>possono <span class=\"_ _0\"></span>presentare <span class=\"_ _0\"></span>delle<span class=\"_ _3e\"> </span></span></span>variazioni <span class=\"_ _a\"> </span>da <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>periodo <span class=\"_ _a\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>altro, <span class=\"_ _a\"> </span>riflesse <span class=\"_ _a\"> </span>a <span class=\"_ _f\"> </span>conto <span class=\"_ _a\"> </span>economico <span class=\"_ _f\"> </span>tra <span class=\"_ _a\"> </span>gli <span class=\"_ _a\"> </span>oneri <span class=\"_ _f\"> </span>finanziari,<span class=\"_ _3e\"> </span>dipendendo  strettamente  dalle <span class=\"_ _13\"> </span>perfomance  effettive  delle <span class=\"_ _13\"> </span>societ\u00e0  rispetto  a <span class=\"_ _13\"> </span>quelle<span class=\"_ _3e\"> </span>previste <span class=\"_ _13\"> </span>inizialmente <span class=\"_ _13\"> </span>a  p<span class=\"_ _0\"></span>iano.  Pe<span class=\"_ _0\"></span>r  maggiori <span class=\"_ _13\"> </span>dettagli <span class=\"_ _13\"> </span>si <span class=\"_ _13\"> </span>rimanda  alla <span class=\"_ _16\"> </span>Nota <span class=\"_ _13\"> </span><span class=\"ls6\">18</span> <span class=\"_ _13\"> </span><span class=\"ff5\">\u201cAltre<span class=\"_ _3e\"> </span></span>passivit\u00e0 <span class=\"_ _14\"> </span>finanziarie\u201d<span class=\"ff6 fs7\"> <span class=\"_ _11\"> </span></span><span class=\"ff4\">nonch\u00e9 <span class=\"_ _14\"> </span>alle <span class=\"_ _14\"> </span>indicazioni <span class=\"_ _11\"> </span>contenute <span class=\"_ _14\"> </span>nella <span class=\"_ _14\"> </span>successiva <span class=\"_ _11\"> </span>nota <span class=\"_ _14\"> </span>di<span class=\"_ _3e\"> </span></span>commento dei rischi finanziari.<span class=\"_ _3e\"> </span>Obsolescenza di magazzino<span class=\"_ _3e\"> </span>Le societ\u00e0 <span class=\"_ _2\"></span>del Grup<span class=\"_ _2\"></span>po adottano <span class=\"_ _2\"></span>delle metodologi<span class=\"_ _2\"></span>e di calcolo<span class=\"_ _2\"></span> finalizzate <span class=\"_ _2\"></span>a stimare <span class=\"_ _2\"></span>il f<span class=\"_ _2\"></span>ondo<span class=\"_ _3e\"> </span>svalutazione maga<span class=\"_ _2\"></span>zzino, analiticamente <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di s<span class=\"_ _2\"></span>pecifiche considerazi<span class=\"_ _2\"></span>oni sul <span class=\"_ _2\"></span>ciclo <span class=\"_ _2\"></span>di<span class=\"_ _3e\"> </span>vita <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>prodotti <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>s<span class=\"_ _2\"></span>ul <span class=\"_ _15\"> </span>relativo <span class=\"_ _a\"> </span>stato <span class=\"_ _9\"></span>delle <span class=\"_ _15\"> </span>rimanenze <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>forfettariamente<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>sulla <span class=\"_ _15\"> </span>base <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>specifici indici di ro<span class=\"_ _2\"></span>taz<span class=\"_ _0\"></span>ione, <span class=\"_ _2\"></span>calcolati separatamente per le materi<span class=\"_ _2\"></span>e prime e per i <span class=\"_ _2\"></span>prodotti<span class=\"_ _3e\"> </span>finiti. <span class=\"_ _a\"> </span>Agli <span class=\"_ _15\"> </span>ind<span class=\"_ _0\"></span>ici <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>rotazione <span class=\"_ _a\"> </span>vengono <span class=\"_ _a\"> </span>associate <span class=\"_ _15\"></span>delle <span class=\"_ _a\"> </span>percentuali <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>svalutazione <span class=\"_ _a\"> </span>che<span class=\"_ _3e\"> </span>riflettono <span class=\"_ _15\"> </span>la <span class=\"_ _15\"></span>specificit\u00e0 <span class=\"_ _9\"></span>delle <span class=\"_ _15\"> </span>singole <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>roduzioni.<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>Tali <span class=\"_ _a\"> </span>valutazioni <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>resentano <span class=\"_ _15\"></span>inevitabili<span class=\"_ _3e\"> </span>elementi di soggettivit\u00e0 che possono riflettersi nella stima dei fondi delle diverse societ\u00e0<span class=\"_ _3e\"> </span>del Gruppo. Per maggiori informazioni si veda la Nota 7.<span class=\"_ _3e\"> </span>Uso di stime<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _29\"> </span>dell<span class=\"ff5\">\u2019</span>economia <span class=\"_ _29\"> </span>globale, <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>conte<span class=\"_ _0\"></span>sto <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>instabilit\u00e0 <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>olitica, <span class=\"_ _29\"> </span>economica <span class=\"_ _29\"> </span>e<span class=\"_ _3e\"> </span>finanziaria nonch\u00e9 la volatilit\u00e0 dei mercati finanziari potrebbero influenzar<span class=\"_ _2\"></span>e l<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>andamento<span class=\"_ _3e\"> </span>del <span class=\"_ _12\"></span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>ossibili <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>fetti <span class=\"_ _12\"></span>negativi <span class=\"_ _12\"></span>sulla <span class=\"_ _10\"></span>sua <span class=\"_ _12\"></span>situazione <span class=\"_ _12\"></span>econ<span class=\"_ _0\"></span>omica, <span class=\"_ _12\"></span>patrimoniale <span class=\"_ _12\"></span>e<span class=\"_ _3e\"> </span>finanziaria. Nel quadro macroeconomico generale assumono rilievo<span class=\"_ _2\"></span> le incertezze relative<span class=\"_ _3e\"> </span>(i) agli impatti delle<span class=\"_ _2\"></span> sanzioni imposte a livello m<span class=\"_ _2\"></span>ondiale nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ambito del conflitto<span class=\"_ _2\"></span> in essere<span class=\"_ _3e\"> </span>alla data di ri<span class=\"_ _2\"></span>ferimento del bilancio tra la Re<span class=\"_ _2\"></span>pubblica Federale Russa e l<span class=\"ff5\">\u2019</span>Ucraina <span class=\"ls7\">e,</span> non da<span class=\"_ _3e\"> </span>ultimo, <span class=\"_ _2e\"> </span>dal <span class=\"_ _2b\"> </span>conflitto <span class=\"_ _2b\"> </span>israelo-palestinese <span class=\"_ _2e\"> </span>e <span class=\"_ _2e\"> </span>(ii) <span class=\"_ _2b\"> </span>ai <span class=\"_ _2e\"> </span>potenziali <span class=\"_ _2b\"> </span>riflessi <span class=\"_ _2e\"> </span>derivanti <span class=\"_ _2e\"> </span>dal<span class=\"_ _3e\"> </span>cambiamento climatico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>presente <span class=\"_ _12\"></span>bilancio <span class=\"_ _12\"></span>con<span class=\"_ _0\"></span>tiene <span class=\"_ _12\"></span>stime <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>ipotesi <span class=\"_ _12\"></span>ef<span class=\"_ _0\"></span>fettuate <span class=\"_ _12\"></span>dal <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>relative <span class=\"_ _10\"></span>ad <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e<span class=\"_ _3e\"> </span>passivit\u00e0, <span class=\"_ _a\"> </span>cost<span class=\"_ _0\"></span>i, <span class=\"_ _a\"> </span>ricavi, <span class=\"_ _a\"> </span>altri <span class=\"_ _f\"> </span>utili/perdite <span class=\"_ _a\"> </span>complessivi <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _a\"> </span>potenziali <span class=\"_ _a\"> </span>alla <span class=\"_ _f\"> </span>data  di<span class=\"_ _3e\"> </span>chiusura <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bilancio. <span class=\"_ _2\"></span>Tali <span class=\"_ _2\"></span>stime <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>fondano <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>ipotesi <span class=\"_ _2\"></span>considerate <span class=\"_ _2\"></span>ragionevoli <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>realistiche,<span class=\"_ _3e\"> </span>sulla base delle i<span class=\"_ _2\"></span>nformazioni disponibili al momento della stima, rivis<span class=\"_ _2\"></span>te periodicamente e<span class=\"_ _3e\"> </span>i relativi effetti sono riflessi a conto economico nel periodo in cui si mani<span class=\"_ _2\"></span>fe<span class=\"_ _0\"></span>stano.<span class=\"_ _3e\"> </span>Di <span class=\"_ _10\"></span>seguito <span class=\"_ _12\"></span>viene <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _12\"></span>indicazione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _12\"></span>stime <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _12\"></span>signif<span class=\"_ _0\"></span>icative <span class=\"_ _12\"></span>utilizzate <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>redazione<span class=\"_ _3e\"> </span>del bilancio chiuso al 31 dicembre 2023:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Immobilizzazioni <span class=\"_ _9\"></span>immateriali <span class=\"_ _9\"></span>e <span class=\"_ _15\"></span>materiali<span class=\"ls13\">. <span class=\"_ _9\"></span></span>Tenendo <span class=\"_ _15\"></span>in <span class=\"_ _9\"></span>considerazione <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>pi\u00f9 <span class=\"_ _15\"></span>recenti<span class=\"_ _3e\"> </span></span></span>informazioni <span class=\"_ _a\"> </span>disp<span class=\"_ _0\"></span>onibili <span class=\"_ _a\"> </span>e  gli <span class=\"_ _a\"> </span>scenari <span class=\"_ _f\"> </span>attualmente <span class=\"_ _a\"> </span>configurabili, <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _a\"> </span>non <span class=\"_ _f\"> </span>ha<span class=\"_ _3e\"> </span>rilevato <span class=\"_ _f\"> </span>l<span class=\"ff5\">\u2019</span>insorgenza <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>elementi <span class=\"_ _f\"> </span>che <span class=\"_ _a\"> </span>possano  p<span class=\"_ _2\"></span>ortare <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>rettifiche <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>valore <span class=\"_ _a\"> </span>delle<span class=\"_ _3e\"> </span>attivit\u00e0 materiali o <span class=\"_ _0\"></span>perdite significative di valore delle attivit\u00e0 immateriali e <span class=\"_ _0\"></span>materiali<span class=\"_ _3e\"> </span>iscritte <span class=\"_ _a\"> </span>in <span class=\"_ _15\"> </span>b<span class=\"_ _0\"></span>ilancio. <span class=\"_ _a\"> </span>Si <span class=\"_ _a\"> </span>rimanda <span class=\"_ _15\"> </span>a <span class=\"_ _a\"> </span>quanto <span class=\"_ _a\"> </span>descritto <span class=\"_ _a\"> </span>nei <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>aragrafi <span class=\"_ _a\"> </span>successivi <span class=\"_ _15\"> </span>circa <span class=\"_ _a\"> </span>le<span class=\"_ _3e\"> </span>procedure di controllo (<span class=\"ff7\">impairment test</span>) svolte al 31 dicembre 2023.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Fondo svalutazione credi<span class=\"_ _2\"></span>ti<span class=\"_ _0\"></span><span class=\"ls13\">. </span>I credi<span class=\"_ _2\"></span>ti sono presentati <span class=\"_ _2\"></span>al netto di <span class=\"_ _2\"></span>un fondo svalutazione<span class=\"_ _3e\"> </span></span></span>stimato <span class=\"_ _17\"> </span>per <span class=\"_ _19\"> </span>tener <span class=\"_ _17\"> </span>conto <span class=\"_ _17\"> </span>di <span class=\"_ _19\"> </span>eventuali <span class=\"_ _17\"> </span>perdite <span class=\"_ _19\"> </span>che <span class=\"_ _17\"> </span>possano <span class=\"_ _17\"> </span>compromettere <span class=\"_ _19\"> </span>la<span class=\"_ _3e\"> </span>recuperabilit\u00e0 <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>crediti <span class=\"_ _12\"></span>stessi. <span class=\"_ _12\"></span>Periodicamente <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>management <span class=\"_ _12\"></span>rivede <span class=\"_ _12\"></span>le <span class=\"_ _0\"></span>assun<span class=\"_ _0\"></span>zioni<span class=\"_ _3e\"> </span>alla <span class=\"_ _2\"></span>base delle <span class=\"_ _2\"></span>stime <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tilizzate <span class=\"_ _2\"></span>per e<span class=\"_ _2\"></span>ffettuare prud<span class=\"_ _2\"></span>enzialmente suddetti <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>anziamenti,<span class=\"_ _3e\"> </span>per <span class=\"_ _0\"></span>tener <span class=\"_ _12\"></span>conto <span class=\"_ _0\"></span>sia <span class=\"_ _12\"></span>dell<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _12\"></span>dei <span class=\"_ _0\"></span>crediti <span class=\"_ _12\"></span>registrato <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>situazione <span class=\"_ _0\"></span>macro<span class=\"_ _0\"></span>-<span class=\"_ _3e\"> </span>economica. Per ulteriori informazioni si veda Nota 9.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Rimanenze <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>magazzino<span class=\"ls13\">. <span class=\"_ _14\"> </span></span>Le <span class=\"_ _14\"> </span>rimanenze <span class=\"_ _11\"> </span>sono <span class=\"_ _14\"> </span>presentate <span class=\"_ _11\"> </span>al <span class=\"_ _14\"> </span>netto <span class=\"_ _11\"> </span>dei <span class=\"_ _14\"> </span>fondi<span class=\"_ _3e\"> </span></span></span>svalutazione <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>materiali <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>prodotti <span class=\"_ _10\"></span>finiti, <span class=\"_ _12\"></span>considerati <span class=\"_ _10\"></span>obsoleti <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>lenta <span class=\"_ _12\"></span>rotazione,<span class=\"_ _3e\"> </span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>lor<span class=\"_ _0\"></span>o u<span class=\"_ _0\"></span>tilizzo futu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>atteso <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>realizzo. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>lteriori<span class=\"_ _3e\"> </span>informazioni si veda Nota 7.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Fondi <span class=\"_ _12\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _0\"></span>pot<span class=\"_ _0\"></span>enziali. <span class=\"_ _0\"></span>Il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _0\"></span>effettua <span class=\"_ _12\"></span>diversi <span class=\"_ _12\"></span>accantonamenti <span class=\"_ _12\"></span>relativi<span class=\"_ _3e\"> </span></span></span>a <span class=\"_ _2\"></span>contenziosi <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>rischi <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>varia <span class=\"_ _2\"></span>natura, <span class=\"_ _2\"></span>riguardanti <span class=\"_ _6\"></span>diverse <span class=\"_ _2\"></span>problematiche <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>soggetti <span class=\"_ _6\"></span>alla<span class=\"_ _3e\"> </span>giurisdizione <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>diversi <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>aesi. <span class=\"_ _13\"> </span>Tali <span class=\"_ _13\"> </span>accantonamenti <span class=\"_ _16\"> </span>sono <span class=\"_ _13\"> </span>stati <span class=\"_ _13\"> </span>valutati <span class=\"_ _13\"> </span>in <span class=\"_ _16\"> </span>bas<span class=\"_ _0\"></span>e <span class=\"_ _16\"> </span>a<span class=\"_ _3e\"> </span>informazioni <span class=\"_ _0\"></span>aggiornate che <span class=\"_ _0\"></span>tenessero <span class=\"_ _0\"></span>conto di <span class=\"_ _0\"></span>possibili <span class=\"_ _0\"></span>effetti derivanti <span class=\"_ _0\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attuale<span class=\"_ _3e\"> </span>contesto. Per ulteriori informazioni si veda Nota <span class=\"ls14\">16</span>.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Opzioni <span class=\"_ _10\"></span><span class=\"ff7\">put <span class=\"_ _12\"></span>&amp; <span class=\"_ _10\"></span>call</span> <span class=\"_ _12\"></span>ed <span class=\"_ _10\"></span><span class=\"ff7\">earn <span class=\"_ _12\"></span>out</span><span class=\"ls13\">. <span class=\"_ _10\"></span></span>I <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _12\"></span>finanziari <span class=\"_ _10\"></span>comprendono <span class=\"_ _12\"></span>la <span class=\"_ _10\"></span>miglior <span class=\"_ _12\"></span>stima <span class=\"_ _10\"></span>del<span class=\"_ _3e\"> </span></span></span>valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>degli <span class=\"_ _12\"></span><span class=\"ff7\">earn <span class=\"_ _0\"></span>out</span> <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span><span class=\"ff7\">put <span class=\"_ _0\"></span>&amp; <span class=\"_ _12\"></span>call</span> <span class=\"_ _0\"></span>stipulati <span class=\"_ _0\"></span>con <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>soci <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>minoranza <span class=\"_ _0\"></span>delle<span class=\"_ _3e\"> </span>societ\u00e0 <span class=\"_ _12\"></span>acquisite.<span class=\"ff6 fs7\"> <span class=\"_ _12\"></span></span>Ta<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _12\"></span>finanziarie <span class=\"_ _12\"></span>vengono <span class=\"_ _12\"></span>rimisurate <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>ogni <span class=\"_ _10\"></span>fine <span class=\"_ _0\"></span>periodo <span class=\"_ _10\"></span>o<span class=\"_ _3e\"> </span>quando <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>verifica <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>evento <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>ne <span class=\"_ _15\"></span>prevede <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>liquidazione <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>relativi <span class=\"_ _15\"> </span>effetti <span class=\"_ _15\"> </span>sono<span class=\"_ _3e\"> </span>riflessi <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>tra <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>oneri <span class=\"_ _12\"></span>o <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>proventi <span class=\"_ _12\"></span>finanziari, <span class=\"_ _0\"></span>unit<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>stima<span class=\"_ _3e\"> </span>del c<span class=\"_ _2\"></span>osto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>attualizzazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>citate <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziarie. <span class=\"_ _2\"></span>Per <span class=\"_ _2\"></span>ulteriori <span class=\"_ _2\"></span>informazioni<span class=\"_ _3e\"> </span>si veda la Nota <span class=\"ls6\">18</span>.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff7\">Long Term Incentive <span class=\"_ _0\"></span>Plan<span class=\"ff4\">. Il debito comprende <span class=\"_ _0\"></span>la miglior stima del valore attuale del<span class=\"_ _3e\"> </span></span></span></span>piano di incentivazione spettante agli Amministratori della Societ\u00e0 sin qui maturato.<span class=\"_ _3e\"> </span>Informazioni di settore<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>attraverso <span class=\"_ _6\"></span>cui <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _6\"></span>opera<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sono <span class=\"_ _6\"></span>aggregate <span class=\"_ _2\"></span>ai <span class=\"_ _6\"></span>fin<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>reportistica <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>settore<span class=\"_ _3e\"> </span>nei quattro <span class=\"_ _2\"></span>business di riferimento: <span class=\"_ _2\"></span>\u201cArredamento\u201d, \u201cIlluminazione\u201d, <span class=\"_ _2\"></span>\u201cLuxury Contract\u201d e<span class=\"_ _3e\"> </span>\u201cCucine e <span class=\"_ _0\"></span>sistemi\u201d <span class=\"_ _0\"></span>(quest\u2019ultima per <span class=\"_ _0\"></span>effetto dell\u2019acquisizione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Cubo Design <span class=\"_ _0\"></span>avvenuta in<span class=\"_ _3e\"> </span>data 31 gennaio 2023).<span class=\"_ _3e\"> </span>Il  principio  contabile  IFRS  8  <span class=\"ff7\">Settori  operativi</span>  richiede  che  sian<span class=\"_ _2\"></span>o  fornite  informazioni<span class=\"_ _3e\"> </span>dettagliate per<span class=\"_ _0\"></span> ogni <span class=\"_ _0\"></span>segmento operativo, <span class=\"_ _0\"></span>inteso come <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>componente di <span class=\"_ _0\"></span>un<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 i <span class=\"_ _0\"></span>cui<span class=\"_ _3e\"> </span>risultati operativi sono periodicamente rivis<span class=\"_ _2\"></span>ti dal top management ai fini <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>adozione di<span class=\"_ _3e\"> </span>decisioni in merito alle risorse da allocare e della <span class=\"_ _2\"></span>valutazione della performance.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>organizzazione del Gruppo <span class=\"_ _0\"></span>IDB si <span class=\"_ _0\"></span>articola alla data di riferimento del b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>in quattro<span class=\"_ _3e\"> </span>settori <span class=\"_ _0\"></span>operativi o <span class=\"_ _0\"></span>aree <span class=\"_ _0\"></span>strategiche d<span class=\"ff5\">\u2019affari <span class=\"_ _0\"></span>(\u201cASA\u201d</span>), <span class=\"_ _0\"></span>come def<span class=\"_ _0\"></span>inite a <span class=\"_ _0\"></span>livello gestionale <span class=\"_ _0\"></span>dal<span class=\"_ _3e\"> </span>management,<span class=\"ff6 fs7\"> <span class=\"_ _2\"></span><span class=\"ff4 fs4\">e <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>residuale <span class=\"_ _6\"></span>(p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _6\"></span>riconducibile <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>capogruppo <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>funzione<span class=\"_ _3e\"> </span></span></span>di holding):<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Arredamento: <span class=\"_ _14\"> </span>dedicata <span class=\"_ _14\"> </span>alla <span class=\"_ _14\"> </span>progettazione, <span class=\"_ _14\"> </span>produzione <span class=\"_ _14\"> </span>(sia <span class=\"_ _14\"> </span>internamente, <span class=\"_ _14\"> </span>sia<span class=\"_ _3e\"> </span></span></span>mediante <span class=\"_ _13\"> </span>produttori  terzi) <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>commercializzazio<span class=\"_ _2\"></span>ne <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>prodotti  per <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>arredamento<span class=\"_ _3e\"> </span>(indoor <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>outdoor), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>revalenza <span class=\"_ _0\"></span>dedicati <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>living. <span class=\"_ _12\"></span>Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>del<span class=\"_ _3e\"> </span>bilancio <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>concentrata <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>resso <span class=\"_ _10\"></span>Gervasoni <span class=\"_ _12\"></span>S.p<span class=\"_ _0\"></span>.A., <span class=\"_ _10\"></span>Meridiani <span class=\"_ _10\"></span>S.r.l., <span class=\"_ _12\"></span>Sab<span class=\"_ _0\"></span>a <span class=\"_ _10\"></span>Italia<span class=\"_ _3e\"> </span>S.r.l., Gamma Arredamenti International S.p.A. e Turri S.r.l.;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Illuminazione: <span class=\"_ _14\"> </span>dedicata <span class=\"_ _14\"> </span>alla <span class=\"_ _2e\"> </span>progettazi<span class=\"_ _2\"></span>one, <span class=\"_ _2e\"> </span>produzione <span class=\"_ _14\"> </span>(sia <span class=\"_ _14\"> </span>internamente, <span class=\"_ _14\"> </span>sia<span class=\"_ _3e\"> </span></span></span>mediante <span class=\"_ _12\"></span>produttori <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>erzi) <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>commercializzazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>prodotti <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>illuminazione <span class=\"_ _0\"></span>dal<span class=\"_ _3e\"> </span>design <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>alta <span class=\"_ _15\"></span>qualit\u00e0. <span class=\"_ _15\"></span>Alla <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>riferimento <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>bilancio <span class=\"_ _15\"></span>ne <span class=\"_ _15\"></span>fanno <span class=\"_ _15\"></span>parte <span class=\"_ _9\"></span>D<span class=\"_ _0\"></span>avide<span class=\"_ _3e\"> </span>Groppi S.r.l., Flexalighting S.r.l., Flexalighting North America Ltd. e Axo Light S.r.l.;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Luxury <span class=\"_ _12\"></span>Contract: <span class=\"_ _12\"></span>dedicata <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>progettazione <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>installazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>arredi <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>misura <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>su<span class=\"_ _3e\"> </span></span></span>commissione preval<span class=\"_ _2\"></span>entemente per <span class=\"_ _2\"></span>negozi di <span class=\"_ _2\"></span>marchi del<span class=\"_ _2\"></span> lusso, <span class=\"_ _2\"></span>residenze e <span class=\"_ _6\"></span>alb<span class=\"_ _0\"></span>erghi <span class=\"_ _2\"></span>di<span class=\"_ _3e\"> </span>alta <span class=\"_ _2\"></span>fascia <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>commissione <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>collaborazione <span class=\"_ _2\"></span>con <span class=\"_ _7\"></span>rin<span class=\"_ _0\"></span>omati <span class=\"_ _6\"></span>architetti <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>designers. <span class=\"_ _6\"></span>Alla<span class=\"_ _3e\"> </span>data <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>riferimento <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _a\"> </span>tale <span class=\"_ _f\"> </span>ASA <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _f\"> </span>concentrata <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>attiva <span class=\"_ _a\"> </span>presso <span class=\"_ _a\"> </span>Cen<span class=\"_ _0\"></span>acchi<span class=\"_ _3e\"> </span>International S.r.l. e Modar S.p.A.;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Cucine <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>sistemi: <span class=\"_ _10\"></span>dedicato <span class=\"_ _10\"></span>alla <span class=\"_ _12\"></span>progettazione, <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>roduzione <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>commercializzazione <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span></span></span>soluzioni <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>cucine <span class=\"_ _10\"></span>componibili <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>sistemi. <span class=\"_ _9\"></span>Alla<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>riferim<span class=\"_ _2\"></span>ento <span class=\"_ _9\"></span>del <span class=\"_ _10\"></span>bilancio, <span class=\"_ _10\"></span>ne<span class=\"_ _3e\"> </span>fanno parte Cubo Design S.r.l. e la sua controllata Nian Design S.r.l.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Altro: \u00e8 cost<span class=\"_ _0\"></span>ituita dalle societ\u00e0 minori (<span class=\"_ _0\"></span>IDB Suzhou Co. <span class=\"_ _0\"></span>Ltd. e <span class=\"_ _0\"></span>IDB USA Corp.), n<span class=\"_ _0\"></span>onch\u00e9<span class=\"_ _3e\"> </span></span></span>dalla capogruppo Italian Design Brands S.p.A.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>affari <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ipicamente <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>monitora<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>suo <span class=\"_ _6\"></span>business <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>caratterizza <span class=\"_ _6\"></span>per <span class=\"_ _2\"></span><span class=\"ff5\">l\u2019omogeneit\u00e0 <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>mercati <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>riferimento,<span class=\"_ _3e\"> </span></span>senza tuttavia disporre di un\u2019autonoma organizzazione.<span class=\"_ _3e\"> </span>Conto economico per area strategica di affari<span class=\"_ _3e\"> </span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>seguito <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>are<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>affari <span class=\"_ _12\"></span>al<span class=\"_ _3e\"> </span>31 <span class=\"_ _2e\"> </span>dicembre <span class=\"_ _2e\"> </span><span class=\"ls6\">202</span>2 <span class=\"_ _2e\"> </span>e <span class=\"_ _2e\"> </span>al <span class=\"_ _2e\"> </span>31 <span class=\"_ _2e\"> </span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _2e\"> </span><span class=\"ls6\">202</span>3<span class=\"_ _2\"></span><span class=\"ff6 fs7\"> <span class=\"_ _2e\"> </span><span class=\"ff4 fs4\">dove <span class=\"_ _2e\"> </span>i <span class=\"_ _2e\"> </span>ricavi <span class=\"_ _2e\"> </span>infra-settoriali <span class=\"_ _2e\"> </span>(quasi<span class=\"_ _3e\"> </span></span></span>esclusivamente <span class=\"_ _a\"> </span>riferibili <span class=\"_ _a\"> </span>ai <span class=\"_ _a\"> </span>rapporti <span class=\"_ _a\"> </span>commerciali <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>controllate <span class=\"_ _a\"> </span>estere <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo<span class=\"_ _3e\"> </span>appartenenti <span class=\"_ _2\"></span>al segme<span class=\"_ _2\"></span>nto operativo <span class=\"_ _2\"></span>\u201cAltro\u201d) <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati ogg<span class=\"_ _2\"></span>etto di <span class=\"_ _2\"></span>elisione <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importo<span class=\"_ _3e\"> </span>pari a Euro 2.333 migliaia:<span class=\"_ _3e\"> </span><div class=\"c wd4 h57 gsa5\"><div class=\"t m0 x40 h1f y127 ff7 fsa fc0 sc0 ls1d ws0\">i <span class=\"ffc ls0\">valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span></span><span class=\"ffc ls0\"><span class=\"ff7\"> </span></span></div></div><div class=\"c wd5 h57 gsa6\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Arredamento </div></div><div class=\"c w2c h57 gsa7\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Illuminazione<span class=\"_ _3e\"> </span> </div></div><div class=\"c w73 h57 gsa8\"><div class=\"t m0 x4f h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Luxury<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4d h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Contract<span class=\"_ _3e\"> </span> </div></div><div class=\"c wac h57 gsa9\"><div class=\"t m0 x4d h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Cucine e<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x5a h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Sistemi<span class=\"_ _3e\"> </span> </div></div><div class=\"c w36 h57 gsaa\"><div class=\"t m0 x41 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altro </div></div><div class=\"c wac h57 gsab\"><div class=\"t m0 x42 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">31.12.2022<span class=\"_ _3e\"> </span> </div></div><div class=\"c wd4 h53 gsac\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Ricavi <span class=\"ls28\">di</span> vendita <span class=\"ls28\">per</span> beni e servizi (*) </div></div><div class=\"c wd6 h53 gsad\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">105.793 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h53 gsae\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">24.545 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h53 gsaf\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">68.289 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h53 gsb0\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">857 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h53 gsb1\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">       <span class=\"ls0\">199.484<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gsb2\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altri proventi </div></div><div class=\"c wd6 h20 gsb3\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">1.718 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h20 gsb4\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">205 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gsb5\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">128 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w36 h20 gsb6\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">49 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gsb7\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">2.101<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gsb8\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Totale ricavi e proventi </div></div><div class=\"c wd6 h20 gsb9\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">107.511 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w2c h20 gsba\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">24.750 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gsbb\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">68.417 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gsbc\"><div class=\"t m0 xa4 h22 y179 ff3 fsa fc0 sc0 ls0 ws0\">0 </div></div><div class=\"c w36 h20 gsbd\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">907 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gsbe\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls16\">201.585<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> <span class=\"ls0\"> </span></span></div></div><div class=\"c wd4 h20 gsbf\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Acquisti materie prime </div></div><div class=\"c wd6 h20 gsc0\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(43.321) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h20 gsc1\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(8.930) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gsc2\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(25.237) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gsc3\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(752) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gsc4\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(78.240)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h94 gsc5\"><div class=\"t m0 x40 h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">Costi per servizi e godimento beni di<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">terzi </div></div><div class=\"c wd6 h94 gsc6\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(29.345) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h94 gsc7\"><div class=\"t m0 x4c h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(5.155) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h94 gsc8\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(20.264) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h94 gsc9\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(6.362) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h94 gsca\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(61.126)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gscb\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Costi del personale </div></div><div class=\"c wd6 h20 gscc\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(14.625) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h20 gscd\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(3.783) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gsce\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(10.391) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gscf\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(1.568) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gsd0\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(30.367)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gsd1\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Accantonamenti e svalutazione </div></div><div class=\"c wd6 h20 gsd2\"><div class=\"t m0 x4e h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls0\">(81) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h20 gsd3\"><div class=\"t m0 x4e h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls0\">(11) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gsd4\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(27) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gsd5\"><div class=\"t m0 x5a h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gsd6\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(120)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gsd7\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">EBITDA </div></div><div class=\"c wd6 h20 gsd8\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">20.139 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w2c h20 gsd9\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">6.870 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gsda\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">12.498 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gsdb\"><div class=\"t m0 xa4 h22 y179 ff3 fsa fc0 sc0 ls0 ws0\">0 </div></div><div class=\"c w36 h20 gsdc\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(7.776) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gsdd\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">31.732<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> <span class=\"ls0\"> </span></span></div></div><div class=\"c wd4 h50 gsde\"><div class=\"t m0 x40 h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Ammortamenti e svalutazioni delle<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">immobilizzazioni </div></div><div class=\"c wd6 h50 gsdf\"><div class=\"t m0 x4c h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(3.975) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h50 gse0\"><div class=\"t m0 x4c h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(760) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h50 gse1\"><div class=\"t m0 x66 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(4.372) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h50 gse2\"><div class=\"t m0 x66 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(194) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h50 gse3\"><div class=\"t m0 x42 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(9.302)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h21 gse4\"><div class=\"t m0 x40 h22 y14f ff3 fsa fc0 sc0 ls0 ws0\">Risultato operativo </div></div><div class=\"c wd6 h21 gse5\"><div class=\"t m0 x66 h22 y150 ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">16.164 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w2c h21 gse6\"><div class=\"t m0 x66 h22 y150 ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">6.110 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h21 gse7\"><div class=\"t m0 x42 h22 y150 ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">8.126 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h21 gse8\"><div class=\"t m0 xa4 h22 y4f3 ff3 fsa fc0 sc0 ls0 ws0\">0 </div></div><div class=\"c w36 h21 gse9\"><div class=\"t m0 x42 h22 y150 ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(7.970) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h21 gsea\"><div class=\"t m0 x40 h22 y150 ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">22.430<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> <span class=\"ls0\"> </span></span></div></div><div class=\"c wd4 h20 gseb\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Proventi finanziari </div></div><div class=\"c wac h20 gsec\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">4.592<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gsed\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Oneri finanziari </div></div><div class=\"c wac h20 gsee\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(25.890)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gsef\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Risultato prima delle imposte </div></div><div class=\"c wac h20 gsf0\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">1.132<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> <span class=\"ls0\"> </span></span></div></div><div class=\"c wd4 h20 gsf1\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Imposte sul reddito </div></div><div class=\"c wac h20 gsf2\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(7.064)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gsf3\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Risultato netto </div></div><div class=\"c wac h20 gsf4\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(5.932)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h33 gsf5\"><div class=\"t m0 x40 h1f y127 ffc fsa fc0 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span><span class=\"ff7\"> </span></div></div><div class=\"c wd5 h33 gsf6\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Arredamento </div></div><div class=\"c w2c h33 gsf7\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Illuminazione<span class=\"_ _3e\"> </span> </div></div><div class=\"c w73 h33 gsf8\"><div class=\"t m0 x5a h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">Luxury  </div><div class=\"t m0 x4d h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Contract<span class=\"_ _3e\"> </span> </div></div><div class=\"c w73 h33 gsf9\"><div class=\"t m0 x4d h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">Cucine e<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x5a h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Sistemi<span class=\"_ _3e\"> </span> </div></div><div class=\"c w36 h33 gsfa\"><div class=\"t m0 x41 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altro </div></div><div class=\"c wac h33 gsfb\"><div class=\"t m0 x42 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _3e\"> </span> </div></div><div class=\"c wd4 h53 gsfc\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Ricavi <span class=\"ls28\">di</span> vendita <span class=\"ls28\">per</span> beni e servizi (*) </div></div><div class=\"c wd6 h53 gsfd\"><div class=\"t m0 x42 h13 y1c5 ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">119.413 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h53 gsfe\"><div class=\"t m0 x42 h13 y1c5 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">28.854 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h53 gsff\"><div class=\"t m0 x42 h13 y1c5 ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">85.187 </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h53 gs100\"><div class=\"t m0 x40 h13 y1c5 ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">52.273 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h53 gs101\"><div class=\"t m0 x42 h13 y1c5 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">1.623 </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h53 gs102\"><div class=\"t m0 x40 h13 y1c5 ff4 fsa fc0 sc0 ls15 ws0\">       <span class=\"ls0\">287.350<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gs103\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altri proventi </div></div><div class=\"c wd6 h20 gs104\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">2.770 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h20 gs105\"><div class=\"t m0 x4c h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">413 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs106\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">373 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w73 h20 gs107\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">1.122 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs108\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">291 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs109\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">4.969<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gs10a\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Totale ricavi e proventi </div></div><div class=\"c wd6 h20 gs10b\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">122.183 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w2c h20 gs10c\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">29.267 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs10d\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">85.560 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w73 h20 gs10e\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">53.394 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w36 h20 gs10f\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">1.914 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs110\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls16\">292.319<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> <span class=\"ls0\"> </span></span></div></div><div class=\"c wd4 h20 gs111\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Acquisti materie prime </div></div><div class=\"c wd6 h20 gs112\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(46.489) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h20 gs113\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(9.848) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs114\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(28.196) </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs115\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(25.313) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs116\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">39 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs117\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls0\">(109.807)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h95 gs118\"><div class=\"t m0 x40 h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Costi per servizi e godimento beni di<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">terzi </div></div><div class=\"c wd6 h95 gs119\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(34.556) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h95 gs11a\"><div class=\"t m0 x4c h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(7.240) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h95 gs11b\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(25.712) </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h95 gs11c\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(11.574) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h95 gs11d\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(6.808) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h95 gs11e\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(85.891)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gs11f\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Costi del personale </div></div><div class=\"c wd6 h20 gs120\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(18.447) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h20 gs121\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(5.485) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs122\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(12.025) </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs123\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(5.523) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs124\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(2.642) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs125\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(44.122)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gs126\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Accantonamenti e svalutazione </div></div><div class=\"c wd6 h20 gs127\"><div class=\"t m0 x4e h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls0\">(73) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h20 gs128\"><div class=\"t m0 x4e h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                 <span class=\"ls0\">(8) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs129\"><div class=\"t m0 x4c h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(29) </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs12a\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(278) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs12b\"><div class=\"t m0 x5a h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs12c\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(388)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gs12d\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">EBITDA </div></div><div class=\"c wd6 h20 gs12e\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">22.618 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w2c h20 gs12f\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">6.685 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs130\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">19.599 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w73 h20 gs131\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">10.705 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w36 h20 gs132\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(7.497) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs133\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">52.111<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> <span class=\"ls0\"> </span></span></div></div><div class=\"c wd4 h50 gs134\"><div class=\"t m0 x40 h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Ammortamenti e svalutazioni delle<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">immobilizzazioni </div></div><div class=\"c wd6 h50 gs135\"><div class=\"t m0 x4c h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(5.510) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h50 gs136\"><div class=\"t m0 x4c h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(980) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h50 gs137\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(4.442) </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h50 gs138\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(5.400) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h50 gs139\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(664) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h50 gs13a\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(16.997)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gs13b\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Risultato operativo </div></div><div class=\"c wd6 h20 gs13c\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">17.108 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w2c h20 gs13d\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">5.705 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs13e\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">15.157 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w73 h20 gs13f\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">5.305 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w36 h20 gs140\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(8.162) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs141\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">35.114<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> <span class=\"ls0\"> </span></span></div></div><div class=\"c wd4 h20 gs142\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Proventi finanziari </div></div><div class=\"c wac h20 gs143\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">16.320<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gs144\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Oneri finanziari </div></div><div class=\"c wac h20 gs145\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(14.086)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gs146\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Risultato prima delle imposte </div></div><div class=\"c wac h20 gs147\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">37.348<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> <span class=\"ls0\"> </span></span></div></div><div class=\"c wd4 h20 gs148\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Imposte sul reddito </div></div><div class=\"c wac h20 gs149\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(9.218)<span class=\"_ _3e\"> </span></span><span class=\"ls0\">  </span></div></div><div class=\"c wd4 h20 gs14a\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Risultato netto </div></div><div class=\"c wac h20 gs14b\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">28.130<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> <span class=\"ls0\"> </span></span></div></div><div class=\"c w5 h7 gs14c\"><div class=\"t m0 x34 he ya9 ff4 fs7 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ingoli <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cludono <span class=\"_ _0\"></span>sia <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>realizzati <span class=\"_ _0\"></span>verso <span class=\"_ _12\"></span>terzi <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricav<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>realizzati <span class=\"_ _0\"></span>verso<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x34 he y45b ff4 fs7 fc0 sc0 ls0 ws0\">altri <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>del Grup<span class=\"_ _0\"></span>po. <span class=\"_ _0\"></span>Questi <span class=\"_ _0\"></span>ultimi <span class=\"_ _0\"></span>risultano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>importo <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>rilevante, <span class=\"_ _0\"></span>pertanto<span class=\"_ _0\"></span> non<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x34 he y503 ff4 fs7 fc0 sc0 ls0 ws0\">si ritiene necessario fornire u<span class=\"_ _0\"></span>n u<span class=\"_ _0\"></span>lteriore dettaglio.<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y504 ff4 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x9 ha y22e ff5 fs4 fc0 sc0 ls0 ws0\">I <span class=\"_ _2\"></span>ricavi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>segmenti <span class=\"_ _2\"></span>operativi <span class=\"_ _2\"></span>\u201cArredamento\u201d <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>\u201cIlluminazione\u201d <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span><span class=\"ff4\">2023 <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>aumento<span class=\"_ _3e\"> </span></span><span class=\"ff4\"><span class=\"_ _2\"></span> </span></div><div class=\"t m0 x9 ha y505 ff4 fs4 fc0 sc0 ls0 ws0\">rispetto al <span class=\"_ _2\"></span>2022 (rispettivamente +<span class=\"ls6\">13<span class=\"_ _2\"></span><span class=\"ls0\">% e +18%), <span class=\"_ _2\"></span>derivante sia da <span class=\"_ _2\"></span>una crescita i<span class=\"_ _2\"></span>nterna che<span class=\"_ _3e\"> </span></span></span><span class=\"ls6\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x9 ha y506 ff4 fs4 fc0 sc0 ls0 ws0\">da <span class=\"_ _15\"> </span>una <span class=\"_ _a\"> </span>esterna.<span class=\"ff6 fs7\"> <span class=\"_ _15\"> </span></span>Entrambi <span class=\"_ _15\"> </span>i <span class=\"_ _a\"> </span>segmenti <span class=\"_ _15\"></span>operativi <span class=\"_ _15\"></span>hanno <span class=\"_ _15\"> </span>anche <span class=\"_ _a\"> </span>infatti <span class=\"_ _a\"> </span>beneficiato <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>una<span class=\"_ _3e\"> </span> </div></div>crescita <span class=\"_ _2\"></span>derivante <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolidamento. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>particolare<span class=\"ff4\">, </span>nell\u2019am<span class=\"_ _2\"></span>bito<span class=\"_ _3e\"> </span>del <span class=\"_ _10\"></span>settore <span class=\"_ _12\"></span>Arredamento <span class=\"_ _12\"></span>l\u2019acquisizione <span class=\"_ _10\"></span>d<span class=\"ff4\">i <span class=\"_ _10\"></span>Turri <span class=\"_ _12\"></span>ha <span class=\"_ _10\"></span>comportato <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>increm<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>ricavi<span class=\"_ _3e\"> </span></span>per <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1.487 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>mentre <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>consolidamento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Axo <span class=\"_ _0\"></span>Light <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>inciso <span class=\"_ _0\"></span>positivamente<span class=\"_ _3e\"> </span>sui <span class=\"_ _9\"></span>ricavi <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>settore <span class=\"_ _9\"></span>illuminazione <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>Euro <span class=\"_ _15\"></span>2.082 <span class=\"_ _9\"></span>migliaia. <span class=\"_ _9\"></span>La <span class=\"_ _9\"></span>crescita <span class=\"_ _10\"></span>interna <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>due<span class=\"_ _3e\"> </span>settori a parit\u00e0 di perimetro sarebbe quindi pari rispettivamente<span class=\"_ _2\"></span> al <span class=\"_ _0\"></span>2% ed al 9<span class=\"_ _0\"></span><span class=\"ls5\">%.<span class=\"_ _3e\"> </span></span>Decisamente <span class=\"_ _16\"> </span>rilevante <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019incremento</span> <span class=\"_ _16\"> </span>dei <span class=\"_ _16\"> </span>ricavi <span class=\"_ _13\"> </span><span class=\"ff5\">del <span class=\"_ _16\"> </span>\u201cLuxury <span class=\"_ _16\"> </span>Contract\u201d, <span class=\"_ _16\"> </span></span>pari <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span><span class=\"ls6\">25</span>%<span class=\"_ _3e\"> </span>interamente <span class=\"_ _0\"></span>organico, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>beneficiato <span class=\"_ _0\"></span>della <span class=\"_ _12\"></span>ripresa del <span class=\"_ _12\"></span>settore <span class=\"_ _0\"></span>dopo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rallentamento<span class=\"_ _3e\"> </span>a causa della pandemia Covid.<span class=\"_ _3e\"> </span>L\u2019incremento  dei  ricavi <span class=\"_ _f\"> </span>si  riflette  nell\u2019EBITDA,  c<span class=\"_ _2\"></span>ome  definito  dal  Gruppo,  e <span class=\"_ _f\"> </span>primario<span class=\"_ _3e\"> </span>indicatore delle performance economiche dello s<span class=\"_ _2\"></span>tesso.<span class=\"_ _3e\"> </span>Sia <span class=\"_ _0\"></span><span class=\"ff5\">l\u2019\u201cArredamento\u201d <span class=\"_ _0\"></span>che l\u2019\u201cIllu<span class=\"_ _0\"></span>minazione\u201d p<span class=\"_ _0\"></span>resent<span class=\"_ _2\"></span>ano <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span><span class=\"ff4\">EBITDA <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>incide <span class=\"_ _0\"></span>sul f<span class=\"_ _0\"></span>atturato<span class=\"_ _3e\"> </span></span></span>sostanzialmente <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>linea <span class=\"_ _10\"></span>con <span class=\"_ _10\"></span>lo <span class=\"_ _10\"></span>scorso <span class=\"_ _10\"></span>esercizio <span class=\"_ _10\"></span>(pari <span class=\"_ _10\"></span>rispettivamente <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>19% <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>2<span class=\"_ _0\"></span>3%)<span class=\"ls13\">.<span class=\"_ _3e\"> </span></span>Significativa <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>invece <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>crescita <span class=\"_ _6\"></span><span class=\"ff5\">d<span class=\"_ _0\"></span>ell\u2019EBITDA <span class=\"_ _6\"></span>d<span class=\"ff4\">e</span>l <span class=\"_ _6\"></span>\u201cLuxury <span class=\"_ _2\"></span>Contract\u201d, <span class=\"_ _6\"></span><span class=\"ff4\">che <span class=\"_ _2\"></span>cresce <span class=\"_ _6\"></span>attestandosi<span class=\"_ _3e\"> </span></span></span>al <span class=\"ls6\">23</span>% dei ricavi, contro il 1<span class=\"ff5\">8% dell\u2019esercizio precedente.<span class=\"_ _3e\"> </span></span>Si <span class=\"_ _a\"> </span>segnala <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>contributo <span class=\"_ _a\"> </span><span class=\"ff5\">all\u2019EBITDA</span> <span class=\"_ _a\"> </span>(pari <span class=\"_ _a\"> </span>al <span class=\"_ _15\"> </span>20% <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>ricavi) <span class=\"_ _a\"> </span>della <span class=\"_ _15\"> </span>nuova <span class=\"_ _a\"> </span>area <span class=\"_ _a\"> </span>strategica<span class=\"_ _3e\"> </span>d\u2019affari <span class=\"_ _13\"> </span>\u201c<span class=\"ff4\">Cucine <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>sistemi</span><span class=\"ls7\">\u201d,</span><span class=\"ff4\"> <span class=\"_ _13\"> </span></span>costituita <span class=\"_ _13\"> </span>con  l\u2019acquisizione <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span><span class=\"ff4\">Cubo <span class=\"_ _13\"> </span>Design <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>della <span class=\"_ _13\"> </span>sua<span class=\"_ _3e\"> </span></span>controllata Nian Design.<span class=\"_ _3e\"> </span>Va <span class=\"_ _2\"></span>infine <span class=\"ff5\">evidenzia<span class=\"_ _2\"></span>to il <span class=\"_ _2\"></span>contributo <span class=\"_ _2\"></span>negativo <span class=\"_ _2\"></span>all\u2019EBITDA <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>strategica <span class=\"_ _2\"></span>d\u2019affari \u201cAltro\u201d,<span class=\"_ _3e\"> </span></span>soprattutto <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>effetto <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>cost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>servizi <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>ricorrenti <span class=\"_ _12\"></span>relativi <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>processo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>IPO <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>acquisizione <span class=\"_ _11\"> </span>delle <span class=\"_ _14\"> </span>societ\u00e0 <span class=\"_ _11\"> </span>sostenuti <span class=\"_ _11\"> </span>nel <span class=\"_ _14\"> </span>periodo <span class=\"_ _11\"> </span>e <span class=\"_ _14\"> </span>imputati <span class=\"_ _18\"> </span>a <span class=\"_ _14\"> </span>conto <span class=\"_ _11\"> </span>economico<span class=\"_ _0\"></span><span class=\"ls19\">,<span class=\"_ _3e\"> </span></span>complessivamente pari a Euro 2.044 migliaia.<span class=\"_ _3e\"> </span>Stato patrimoniale per area strategica d<span class=\"ffc\">\u2019</span>affari<span class=\"_ _3e\"> </span>Si <span class=\"_ _0\"></span>riporta di <span class=\"_ _0\"></span>seguito la <span class=\"_ _0\"></span>composizione de<span class=\"_ _0\"></span>llo st<span class=\"_ _0\"></span>ato patrimoniale <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>area strategica di <span class=\"_ _0\"></span>affari<span class=\"_ _3e\"> </span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span><span class=\"ls6\">202</span>2 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>dove <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>crediti <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span><span class=\"ls19\">i <span class=\"_ _12\"></span></span>debiti <span class=\"_ _12\"></span>infra-settoriali <span class=\"_ _0\"></span>(quasi<span class=\"_ _3e\"> </span>esclusivamente <span class=\"_ _a\"> </span>riferibili <span class=\"_ _a\"> </span>ai <span class=\"_ _a\"> </span>rapporti <span class=\"_ _a\"> </span>commerciali <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>controllate <span class=\"_ _a\"> </span>estere <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo<span class=\"_ _3e\"> </span>appartenenti al segmento operativo \u201cAltro\u201d) sono stati oggetto di elisione<span class=\"ff4\">:<span class=\"_ _3e\"> </span></span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>ArredamentoIlluminazione<span class=\"_ _3e\"> </span>Luxury<span class=\"_ _3e\"> </span>Contract<span class=\"_ _3e\"> </span>Cucine e<span class=\"_ _3e\"> </span>Sistemi<span class=\"_ _3e\"> </span>Altro31.12.2022<span class=\"_ _3e\"> </span>Attivit\u00e0 immateriali           <span class=\"ls0\">66.223 </span>           <span class=\"ls0\">18.975 </span>         <span class=\"ls0\">48.680 </span>                  <span class=\"ls16\">4 </span>       <span class=\"ls0\">133.881 </span>Diritto d'uso           <span class=\"ls0\">15.468 </span>             <span class=\"ls0\">1.146 </span>           <span class=\"ls0\">4.428 </span>           <span class=\"ls0\">3.326 </span>         <span class=\"ls0\">24.368 </span>Attivit\u00e0 materiali           <span class=\"ls0\">11.156 </span>                <span class=\"ls16\">689 </span>           <span class=\"ls0\">2.247 </span>              <span class=\"ls16\">185 </span>         <span class=\"ls0\">14.277 </span>Partecipazioni e altre attivit\u00e0 non<span class=\"_ _3e\"> </span>correnti             <span class=\"ls0\">3.892 </span>                <span class=\"ls16\">310 </span>              <span class=\"ls16\">604 </span>           <span class=\"ls0\">2.146 </span>           <span class=\"ls0\">6.952 </span>Attivit\u00e0 non correnti           <span class=\"ls16\">96.738 </span>           <span class=\"ls16\">21.121 </span>         <span class=\"ls16\">55.959 </span>0           <span class=\"ls16\">5.660 </span>      <span class=\"ls16\">179.478 </span>Rimanenze e attivit\u00e0 derivanti <span class=\"ls28\">da<span class=\"_ _3e\"> </span></span>contratti           <span class=\"ls0\">14.359 </span>             <span class=\"ls0\">5.477 </span>           <span class=\"ls0\">4.684 </span>                <span class=\"ls16\">47 </span>         <span class=\"ls0\">24.567 </span>Crediti commerciali           <span class=\"ls0\">13.132 </span>             <span class=\"ls0\">3.386 </span>           <span class=\"ls0\">5.114 </span>              <span class=\"ls16\">199 </span>         <span class=\"ls0\">21.831 </span>Anticipi commerciali e passivit\u00e0<span class=\"_ _3e\"> </span>derivanti <span class=\"ls28\">da</span> contratti          <span class=\"ls0\">(7.540) </span>             <span class=\"ls0\">(879) </span>      <span class=\"ls0\">(10.225) </span>           <span class=\"ls0\">(289) </span>      <span class=\"ls0\">(18.933) </span>Debiti commerciali        <span class=\"ls0\">(20.801) </span>          <span class=\"ls0\">(3.467) </span>      <span class=\"ls0\">(12.080) </span>        <span class=\"ls0\">(1.021) </span>      <span class=\"ls0\">(37.369) </span>Capitale circolante netto operativo             <span class=\"ls0\">(850) </span>             <span class=\"ls16\">4.517 </span>      <span class=\"ls0\">(12.507) </span>0         <span class=\"ls0\">(1.064) </span>        <span class=\"ls0\">(9.904) </span>Altre passivit\u00e0 correnti          <span class=\"ls0\">(3.954) </span>          <span class=\"ls0\">(1.187) </span>        <span class=\"ls0\">(3.527) </span>        <span class=\"ls0\">(2.697) </span>      <span class=\"ls0\">(11.365) </span>Altre attivit\u00e0 correnti             <span class=\"ls0\">2.523 </span>                <span class=\"ls16\">430 </span>           <span class=\"ls0\">1.561 </span>           <span class=\"ls0\">1.003 </span>           <span class=\"ls0\">5.516 </span>Capitale circolante netto          <span class=\"ls0\">(2.281) </span>             <span class=\"ls16\">3.760 </span>      <span class=\"ls0\">(14.473) </span>0        <span class=\"ls0\">(2.758) </span>      <span class=\"ls0\">(15.753) </span>Fondi rischi e TFR          <span class=\"ls0\">(4.724) </span>             <span class=\"ls0\">(875) </span>        <span class=\"ls0\">(2.933) </span>             <span class=\"ls0\">(92) </span>        <span class=\"ls0\">(8.624) </span>Altre passivit\u00e0 non correnti          <span class=\"ls0\">(6.668) </span>             <span class=\"ls0\">(599) </span>        <span class=\"ls0\">(4.944) </span>               <span class=\"ls0\">(5) </span>      <span class=\"ls0\">(12.216) </span>Capitale investito netto           <span class=\"ls16\">83.064 </span>           <span class=\"ls16\">23.407 </span>         <span class=\"ls16\">33.608 </span>0           <span class=\"ls16\">2.805 </span>      <span class=\"ls16\">142.885 </span>Indebitamento finanziario netto      <span class=\"ls0\">(84.105) </span>Patrimonio netto      <span class=\"ls0\">(58.780) </span>Fonti di finanziamento    <span class=\"ls0\">(142.885) </span>i valori <span class=\"ffc\">sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span></span>ArredamentoIlluminazione<span class=\"_ _3e\"> </span>Luxury<span class=\"_ _3e\"> </span>Contract<span class=\"_ _3e\"> </span>Cucine e<span class=\"_ _3e\"> </span>Sistemi<span class=\"_ _3e\"> </span>Altro31.12.2023<span class=\"_ _3e\"> </span>Attivit\u00e0 immateriali         <span class=\"ls0\">102.368 </span>           <span class=\"ls0\">22.276 </span>         <span class=\"ls0\">45.360 </span>         <span class=\"ls0\">73.625 </span>                  <span class=\"ls16\">6 </span>       <span class=\"ls0\">243.635 </span>Diritto d'uso           <span class=\"ls0\">16.469 </span>             <span class=\"ls0\">2.617 </span>           <span class=\"ls0\">4.025 </span>           <span class=\"ls0\">7.064 </span>           <span class=\"ls0\">2.735 </span>         <span class=\"ls0\">32.910 </span>Attivit\u00e0 materiali           <span class=\"ls0\">13.186 </span>             <span class=\"ls0\">1.395 </span>           <span class=\"ls0\">2.649 </span>           <span class=\"ls0\">9.561 </span>           <span class=\"ls0\">1.841 </span>         <span class=\"ls0\">28.631 </span>Partecipazioni e altre attivit\u00e0 non<span class=\"_ _3e\"> </span>correnti             <span class=\"ls0\">4.921 </span>                <span class=\"ls16\">554 </span>              <span class=\"ls16\">723 </span>           <span class=\"ls0\">1.423 </span>              <span class=\"ls16\">921 </span>           <span class=\"ls0\">8.543 </span>Attivit\u00e0 non correnti         <span class=\"ls16\">136.944 </span>           <span class=\"ls16\">26.841 </span>         <span class=\"ls16\">52.758 </span>         <span class=\"ls16\">91.674 </span>           <span class=\"ls16\">5.502 </span>      <span class=\"ls16\">313.719 </span>Rimanenze e attivit\u00e0 derivanti <span class=\"ls28\">da<span class=\"_ _3e\"> </span></span>contratti           <span class=\"ls0\">25.623 </span>             <span class=\"ls0\">6.557 </span>           <span class=\"ls0\">4.783 </span>           <span class=\"ls0\">3.555 </span>           <span class=\"ls0\">1.128 </span>         <span class=\"ls0\">41.646 </span>Crediti commerciali           <span class=\"ls0\">15.976 </span>             <span class=\"ls0\">4.150 </span>         <span class=\"ls0\">11.529 </span>           <span class=\"ls0\">7.076 </span>              <span class=\"ls16\">229 </span>         <span class=\"ls0\">38.961 </span>Anticipi commerciali e passivit\u00e0<span class=\"_ _3e\"> </span>derivanti <span class=\"ls28\">da</span> contratti        <span class=\"ls0\">(13.931) </span>          <span class=\"ls0\">(1.033) </span>        <span class=\"ls0\">(7.083) </span>        <span class=\"ls0\">(1.930) </span>           <span class=\"ls0\">(827) </span>      <span class=\"ls0\">(24.804) </span>Debiti commerciali        <span class=\"ls0\">(25.516) </span>          <span class=\"ls0\">(4.121) </span>      <span class=\"ls0\">(11.940) </span>        <span class=\"ls0\">(9.206) </span>           <span class=\"ls0\">(487) </span>      <span class=\"ls0\">(51.271) </span>Capitale circolante netto operativo             <span class=\"ls16\">2.152 </span>             <span class=\"ls16\">5.552 </span>        <span class=\"ls0\">(2.711) </span>           <span class=\"ls0\">(505) </span>                <span class=\"ls16\">43 </span>           <span class=\"ls16\">4.531 </span>Altre passivit\u00e0 correnti          <span class=\"ls0\">(6.253) </span>          <span class=\"ls0\">(1.785) </span>        <span class=\"ls0\">(4.285) </span>        <span class=\"ls0\">(1.831) </span>        <span class=\"ls0\">(1.333) </span>      <span class=\"ls0\">(15.488) </span>Altre attivit\u00e0 correnti             <span class=\"ls0\">5.050 </span>                <span class=\"ls16\">690 </span>           <span class=\"ls0\">1.156 </span>           <span class=\"ls0\">1.487 </span>           <span class=\"ls0\">2.677 </span>         <span class=\"ls0\">11.059 </span>Capitale circolante netto                <span class=\"ls16\">949 </span>             <span class=\"ls16\">4.456 </span>        <span class=\"ls0\">(5.840) </span>           <span class=\"ls0\">(849) </span>           <span class=\"ls16\">1.387 </span>              <span class=\"ls16\">102 </span>Fondi rischi e TFR          <span class=\"ls0\">(5.299) </span>          <span class=\"ls0\">(1.483) </span>        <span class=\"ls0\">(3.405) </span>        <span class=\"ls0\">(1.627) </span>           <span class=\"ls0\">(130) </span>      <span class=\"ls0\">(11.944) </span>Altre passivit\u00e0 non correnti          <span class=\"ls0\">(8.836) </span>             <span class=\"ls0\">(553) </span>        <span class=\"ls0\">(4.006) </span>      <span class=\"ls0\">(13.153) </span>               <span class=\"ls0\">(3) </span>      <span class=\"ls0\">(26.551) </span>Capitale investito netto         <span class=\"ls16\">123.758 </span>           <span class=\"ls16\">29.261 </span>         <span class=\"ls16\">39.507 </span>         <span class=\"ls16\">76.045 </span>           <span class=\"ls16\">6.755 </span>      <span class=\"ls16\">275.326 </span>Indebitamento finanziario netto    <span class=\"ls0\">(120.948) </span>Patrimonio netto    <span class=\"ls0\">(154.378) </span>Fonti di finanziamento    <span class=\"ls0\">(275.326) </span>Si <span class=\"_ _30\"> </span>evidenzia <span class=\"_ _2b\"> </span>nel <span class=\"_ _2b\"> </span>complesso <span class=\"_ _30\"> </span>la <span class=\"_ _2b\"> </span>significativa <span class=\"_ _30\"> </span>crescita <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _30\"> </span>non <span class=\"_ _2b\"> </span>correnti,<span class=\"_ _3e\"> </span>principalmente  legate  alle  acquisizioni  aziendali  perfezionat<span class=\"ls12\">e <span class=\"_ _13\"> </span></span>nel  periodo<span class=\"ls13\">. <span class=\"_ _13\"> </span></span>Il  capitale<span class=\"_ _3e\"> </span>circolante netto <span class=\"_ _2\"></span>operativo, al <span class=\"_ _2\"></span>31 dicembre <span class=\"_ _2\"></span>2022 negativo <span class=\"_ _2\"></span>per Euro 9.90<span class=\"_ _2\"></span>4 migliaia, <span class=\"_ _2\"></span>diventa<span class=\"_ _3e\"> </span>lievemente <span class=\"_ _a\"> </span>positivo <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>Euro <span class=\"_ _a\"> </span>4.531 <span class=\"_ _a\"> </span>migliaia <span class=\"_ _15\"></span>per <span class=\"_ _15\"> </span>effetto <span class=\"_ _a\"> </span>delle <span class=\"_ _15\"> </span>dinamiche <span class=\"_ _15\"> </span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span>incasso dei crediti e pagamento dei debiti.<span class=\"_ _3e\"> </span>Nell\u2019\u201cArredamento\u201d <span class=\"_ _a\"> </span>l\u2019incremento <span class=\"_ _15\"></span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>non <span class=\"_ _a\"> </span>correnti <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _15\"> </span>legato <span class=\"_ _a\"> </span>all<span class=\"_ _0\"></span>\u2019<span class=\"ff4\">operazione <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span></span>acquisizione  di <span class=\"_ _13\"> </span>Turri, <span class=\"_ _13\"> </span>descritte <span class=\"_ _13\"> </span>in  Nota<span class=\"_ _0\"></span>  1<span class=\"ls13\">. <span class=\"_ _13\"> </span></span>Il <span class=\"_ _13\"> </span>capitale  circolante  operativo <span class=\"_ _13\"> </span>rileva  u<span class=\"_ _0\"></span>na<span class=\"_ _3e\"> </span>variazione <span class=\"_ _12\"></span>positiva <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>rincipalmente<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>effetto <span class=\"_ _12\"></span>dell\u2019incremento <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>magazzino<span class=\"_ _3e\"> </span>dovuto <span class=\"_ _19\"> </span>prin<span class=\"_ _0\"></span>cipalmente <span class=\"_ _29\"> </span>alla <span class=\"_ _17\"> </span>variazione <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>ell\u2019area <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>consolidamento <span class=\"_ _17\"> </span>(<span class=\"_ _2\"></span>+ <span class=\"_ _17\"> </span>Euro <span class=\"_ _17\"> </span><span class=\"ff4\">11.710<span class=\"_ _3e\"> </span></span>migliaia).<span class=\"_ _3e\"> </span>L\u2019aumento <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>nell\u2019\u201cIlluminazione\u201d \u00e8 <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>all\u2019acquisizione <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span><span class=\"ff4\">Axo<span class=\"_ _3e\"> </span></span>Light <span class=\"_ _a\"> </span>descritta <span class=\"_ _f\"> </span>in <span class=\"_ _a\"> </span>Nota <span class=\"_ _a\"> </span>1. <span class=\"_ _f\"> </span>Il <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>circolante <span class=\"_ _a\"> </span>oper<span class=\"_ _0\"></span>ativo <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>influenzato <span class=\"_ _a\"> </span>positivamente<span class=\"_ _3e\"> </span>dall\u2019aumento del <span class=\"_ _0\"></span>valore del magazzino dovuto principalmente <span class=\"_ _0\"></span>alla variazione dell\u2019area di<span class=\"_ _3e\"> </span>consolidamento (+ Euro 1.302 migliaia).<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iminuzione d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _12\"></span>correnti <span class=\"_ _0\"></span>nel <span class=\"_ _12\"></span>\u201cLuxury <span class=\"_ _0\"></span>Contract\u201d <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ipende <span class=\"_ _12\"></span><span class=\"ff4\">principalmente<span class=\"_ _3e\"> </span></span>dall\u2019ammortamento <span class=\"_ _0\"></span>dell<span class=\"ff4\">e <span class=\"_ _0\"></span>Relazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la clientela, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>capitale circolante <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span></span>31 <span class=\"_ _13\"> </span>dicembre <span class=\"_ _13\"> </span>2023, <span class=\"_ _13\"> </span>strutturalmente <span class=\"_ _13\"> </span>negativo <span class=\"_ _13\"> </span>aumenta <span class=\"_ _13\"> </span>sensibilmente <span class=\"_ _13\"> </span>per <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>effetto<span class=\"_ _3e\"> </span>combinato <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>inamiche <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>incasso <span class=\"_ _7\"></span>dei <span class=\"_ _2\"></span>crediti, <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>anticipi <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>pagamento<span class=\"_ _3e\"> </span>dei debiti delle commesse in corso di esecuzione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>circolante <span class=\"_ _15\"></span>netto <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>segmento <span class=\"_ _a\"> </span><span class=\"ff5\">\u201cCucine <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>sistemi\u201d</span> <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>egativo <span class=\"_ _15\"> </span>per <span class=\"_ _a\"> </span>Euro <span class=\"_ _a\"> </span>849<span class=\"_ _3e\"> </span>migliaia.<span class=\"_ _3e\"> </span>Si <span class=\"_ _2\"></span>segnala che <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>segmento <span class=\"_ _2\"></span>operativo <span class=\"_ _2\"></span>\u201cAltro\u201d <span class=\"_ _2\"></span>il c<span class=\"_ _2\"></span>apitale c<span class=\"_ _2\"></span>ircolante netto <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>in <span class=\"ff4\">diminuzione<span class=\"_ _3e\"> </span></span>per <span class=\"_ _10\"></span>l\u2019incremento <span class=\"_ _12\"></span>dei <span class=\"_ _10\"></span>debiti <span class=\"_ _12\"></span>commerciali <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _10\"></span>dicembre, <span class=\"_ _12\"></span>legati <span class=\"_ _10\"></span>anche <span class=\"_ _12\"></span>ai <span class=\"_ _10\"></span>costi <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>servizi<span class=\"_ _3e\"> </span>non ricorrenti relativi al processo di IPO soste<span class=\"_ _2\"></span>nuti nel periodo.<span class=\"_ _3e\"> </span>Utile per azione<span class=\"_ _3e\"> </span>Di <span class=\"_ _10\"></span>seguito <span class=\"_ _10\"></span>viene <span class=\"_ _10\"></span>forni<span class=\"ls5\">ta</span> <span class=\"_ _10\"></span><span class=\"ff5\">l\u2019informazione <span class=\"_ _10\"></span>s<span class=\"_ _2\"></span>ull\u2019utile <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>diluito <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>az<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>prevista <span class=\"_ _10\"></span>dallo<span class=\"_ _3e\"> </span></span>IAS 33.<span class=\"_ _3e\"> </span>31/12/202231/12/2023<span class=\"_ _3e\"> </span>Utile netto attribuibile agli azionisti ordinari della Capogruppo ai<span class=\"_ _3e\"> </span>fini dell'utile base e dell'utile diluito per azione (in<span class=\"_ _2\"></span> euro migliaia)          <span class=\"ls0\">(5.932) </span>           <span class=\"ls0\">28.007 </span>Numero medio ponderato di azioni ordinarie, comprensivo dell<span class=\"_ _2\"></span>e<span class=\"_ _3e\"> </span>azioni proprie, ai fini dell'utile per azione<span class=\"_ _3e\"> </span>20.216.74024.391.801<span class=\"_ _3e\"> </span>Numero medio ponderato di azioni proprie<span class=\"_ _3e\"> </span>0<span class=\"_ _3e\"> </span>163<span class=\"_ _3e\"> </span>Numero medio ponderato di azioni ordinarie, escluse azioni<span class=\"_ _3e\"> </span>proprie, ai fini dell'utile base per azione<span class=\"_ _3e\"> </span>20.216.74024.391.638<span class=\"_ _3e\"> </span>Utile per azione:<span class=\"_ _3e\"> </span>- base, per l'utile d'esercizio attribuibile<span class=\"_ _2\"></span> agli azionisti ordinari<span class=\"_ _3e\"> </span>della Capogruppo            <span class=\"ls0\">(0,29) </span>               <span class=\"ls0\">1,15 </span>- diluito, per l'utile d'esercizio attribuibile agli<span class=\"_ _2\"></span> azionisti ordinari<span class=\"_ _3e\"> </span>della Capogruppo            <span class=\"ls0\">(0,29) </span>               <span class=\"ls0\">1,15 </span>Le a<span class=\"_ _2\"></span>zion<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>che c<span class=\"_ _2\"></span>ompongono il<span class=\"_ _2\"></span> capitale <span class=\"_ _2\"></span>sociale son<span class=\"_ _2\"></span>o azioni <span class=\"_ _2\"></span>ordinarie <span class=\"_ _2\"></span>e non<span class=\"_ _2\"></span> esistono <span class=\"_ _2\"></span>obblighi<span class=\"_ _3e\"> </span>relativi  all<span class=\"_ _2\"></span>a  dis<span class=\"_ _2\"></span>tribuzione  di <span class=\"_ _a\"> </span>dividendi  n\u00e9 <span class=\"_ _a\"> </span>altre  forme <span class=\"_ _a\"> </span>privilegiate  di <span class=\"_ _a\"> </span>assegnazione  dei<span class=\"_ _3e\"> </span>risultati  tra <span class=\"_ _f\"> </span>le  a<span class=\"_ _2\"></span>zioni.  Non <span class=\"_ _f\"> </span>esistono,  i<span class=\"_ _2\"></span>noltre,  strumenti  i<span class=\"_ _2\"></span>n <span class=\"_ _13\"> </span>circolazione <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>potenziale<span class=\"_ _3e\"> </span>effetto diluitivo sul risultato di pertinenza dei soci<span class=\"_ _2\"></span> della capogruppo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Aggregazioni aziendali e avviamento<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>aggregazioni <span class=\"_ _15\"> </span>aziendali <span class=\"_ _15\"></span>sono <span class=\"_ _15\"> </span>contabilizzate <span class=\"_ _15\"></span>utilizzando <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>metodo <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _15\"></span>Il<span class=\"_ _3e\"> </span>costo <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>determinato <span class=\"_ _2\"></span>come <span class=\"_ _6\"></span>somma <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rasferito, <span class=\"_ _6\"></span>misurato<span class=\"_ _3e\"> </span>al <span class=\"_ _9\"></span><span class=\"ff7\">fair <span class=\"_ _10\"></span>value</span> <span class=\"_ _9\"></span>alla <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>acquisizione, <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>importo <span class=\"_ _10\"></span>della <span class=\"_ _9\"></span>partecipazione <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>minoranza<span class=\"_ _3e\"> </span>nell<span class=\"ff5\">\u2019</span>acquisita. <span class=\"_ _17\"> </span>P<span class=\"_ _2\"></span>er <span class=\"_ _17\"> </span>ogni<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>aggregazione <span class=\"_ _19\"> </span>aziendale <span class=\"_ _19\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _19\"> </span>definisce <span class=\"_ _19\"> </span>se <span class=\"_ _17\"> </span>misurare <span class=\"_ _19\"> </span>la<span class=\"_ _3e\"> </span>partecipazione di minora<span class=\"_ _2\"></span>nza nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisita al <span class=\"_ _2\"></span><span class=\"ff7\">fair value<span class=\"ff4\"> (c.d. </span>full goodwill method<span class=\"ff4 ls8\">) <span class=\"ls0\">oppure<span class=\"_ _3e\"> </span></span></span></span>in <span class=\"_ _11\"> </span>proporzione <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>quota <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>partecipazione <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _18\"> </span>minoranza <span class=\"_ _11\"> </span>nelle <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>nette<span class=\"_ _3e\"> </span>identificabili <span class=\"_ _f\"> </span>dell<span class=\"ff5\">\u2019</span>acquisita  (<span class=\"_ _2\"></span>c.d.  <span class=\"ff7\">partial<span class=\"_ _2\"></span>  good<span class=\"_ _2\"></span>will  method<span class=\"ff4\">). <span class=\"_ _a\"> </span>I  costi <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>acquisizione  sono<span class=\"_ _3e\"> </span></span></span>spesati nel periodo e classificati tra le consulenze e le prestazioni di servizi.<span class=\"_ _3e\"> </span>Quando <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>Gruppo <span class=\"_ _13\"> </span>acquisisce <span class=\"_ _13\"> </span>un <span class=\"_ _16\"> </span><span class=\"ff7\">business</span>, <span class=\"_ _13\"> </span>classifica <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>designa <span class=\"_ _16\"> </span>le <span class=\"_ _13\"> </span>attivit\u00e0 <span class=\"_ _13\"> </span>finanziarie<span class=\"_ _3e\"> </span>acquisite <span class=\"_ _16\"> </span>o <span class=\"_ _13\"> </span>le <span class=\"_ _13\"> </span>passivit\u00e0 <span class=\"_ _16\"> </span>assunte <span class=\"_ _13\"> </span>in <span class=\"_ _16\"> </span>accordo <span class=\"_ _16\"> </span>con <span class=\"_ _13\"> </span>i <span class=\"_ _16\"> </span>termini <span class=\"_ _13\"> </span>contrattuali, <span class=\"_ _13\"> </span>le <span class=\"_ _16\"> </span>condizioni<span class=\"_ _3e\"> </span>economiche e le altre co<span class=\"_ _2\"></span>ndizioni pertinenti in essere alla data di acquisizione. Ci\u00f2 include<span class=\"_ _3e\"> </span>la <span class=\"_ _10\"></span>verifica <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>stabilire <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>derivato <span class=\"_ _10\"></span>incorporato <span class=\"_ _10\"></span>debba <span class=\"_ _10\"></span>essere <span class=\"_ _10\"></span>sep<span class=\"_ _0\"></span>arato <span class=\"_ _10\"></span>dal <span class=\"_ _10\"></span>contratto<span class=\"_ _3e\"> </span>primario.<span class=\"_ _3e\"> </span>Se <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>aggregazione<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>aziendale <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _9\"></span>realizzata <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>pi\u00f9 <span class=\"_ _9\"></span>fasi, <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>partecipazione <span class=\"_ _10\"></span>precedentemente<span class=\"_ _3e\"> </span>detenuta <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>ricondotta <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff4\"> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>controllo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>e<span class=\"_ _2\"></span>ventuale <span class=\"_ _2\"></span>utile<span class=\"_ _3e\"> </span></span></span>o perdita risultante \u00e8 rilevata nel conto economico.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _15\"> </span>caso <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>opzioni <span class=\"_ _a\"> </span>put <span class=\"_ _15\"></span>concesse <span class=\"_ _15\"> </span>ai <span class=\"_ _a\"> </span>soci <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>minoranza, <span class=\"_ _15\"></span>il <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _a\"> </span>iscrive <span class=\"_ _15\"></span>una <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0<span class=\"_ _3e\"> </span>finanziaria <span class=\"_ _15\"> </span>pari <span class=\"_ _a\"> </span>al <span class=\"_ _15\"> </span>valore <span class=\"_ _15\"></span>attuale <span class=\"_ _15\"> </span>del <span class=\"_ _a\"> </span>prezzo <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>esercizio <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione. <span class=\"_ _15\"> </span>Se <span class=\"_ _15\"></span>i <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>ermini <span class=\"_ _15\"></span>e <span class=\"_ _15\"> </span>le<span class=\"_ _3e\"> </span>condizioni <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _10\"></span>put <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>anno <span class=\"_ _10\"></span>gi\u00e0<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>accesso <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>benefici <span class=\"_ _10\"></span>economici <span class=\"_ _12\"></span>collegati<span class=\"_ _3e\"> </span>alla quota <span class=\"_ _0\"></span>di capitale opzionata, il <span class=\"_ _0\"></span>Gruppo contabilizza tale quota <span class=\"_ _0\"></span>come se fosse gi\u00e0 <span class=\"_ _0\"></span>stata<span class=\"_ _3e\"> </span>acquistata <span class=\"_ _10\"></span>e, <span class=\"_ _10\"></span>quindi, <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>mo<span class=\"_ _0\"></span>mento <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>riconoscimento <span class=\"_ _12\"></span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>passivit\u00e0, <span class=\"_ _10\"></span>tale <span class=\"_ _10\"></span>valore<span class=\"_ _3e\"> </span>vi<span class=\"ls0\">ene <span class=\"_ _0\"></span>riclassificato dal patrimonio <span class=\"_ _0\"></span>netto riducendo la <span class=\"_ _0\"></span>quota del<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>minoranze. La p<span class=\"_ _0\"></span>assivit\u00e0<span class=\"_ _3e\"> </span></span>viene  successivamente  rimisurata  a  ogni  data  di  chiusura  conformemente  a  quanto<span class=\"_ _3e\"> </span>previsto dall<span class=\"ff5\">\u2019</span>IFRS 9.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Aggregazioni aziendali e avviamento<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>aggregazioni <span class=\"_ _15\"> </span>aziendali <span class=\"_ _15\"></span>sono <span class=\"_ _15\"> </span>contabilizzate <span class=\"_ _15\"></span>utilizzando <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>metodo <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _15\"></span>Il<span class=\"_ _3e\"> </span>costo <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>determinato <span class=\"_ _2\"></span>come <span class=\"_ _6\"></span>somma <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rasferito, <span class=\"_ _6\"></span>misurato<span class=\"_ _3e\"> </span>al <span class=\"_ _9\"></span><span class=\"ff7\">fair <span class=\"_ _10\"></span>value</span> <span class=\"_ _9\"></span>alla <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>acquisizione, <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>importo <span class=\"_ _10\"></span>della <span class=\"_ _9\"></span>partecipazione <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>minoranza<span class=\"_ _3e\"> </span>nell<span class=\"ff5\">\u2019</span>acquisita. <span class=\"_ _17\"> </span>P<span class=\"_ _2\"></span>er <span class=\"_ _17\"> </span>ogni<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>aggregazione <span class=\"_ _19\"> </span>aziendale <span class=\"_ _19\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _19\"> </span>definisce <span class=\"_ _19\"> </span>se <span class=\"_ _17\"> </span>misurare <span class=\"_ _19\"> </span>la<span class=\"_ _3e\"> </span>partecipazione di minora<span class=\"_ _2\"></span>nza nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisita al <span class=\"_ _2\"></span><span class=\"ff7\">fair value<span class=\"ff4\"> (c.d. </span>full goodwill method<span class=\"ff4 ls8\">) <span class=\"ls0\">oppure<span class=\"_ _3e\"> </span></span></span></span>in <span class=\"_ _11\"> </span>proporzione <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>quota <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>partecipazione <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _18\"> </span>minoranza <span class=\"_ _11\"> </span>nelle <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>nette<span class=\"_ _3e\"> </span>identificabili <span class=\"_ _f\"> </span>dell<span class=\"ff5\">\u2019</span>acquisita  (<span class=\"_ _2\"></span>c.d.  <span class=\"ff7\">partial<span class=\"_ _2\"></span>  good<span class=\"_ _2\"></span>will  method<span class=\"ff4\">). <span class=\"_ _a\"> </span>I  costi <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>acquisizione  sono<span class=\"_ _3e\"> </span></span></span>spesati nel periodo e classificati tra le consulenze e le prestazioni di servizi.<span class=\"_ _3e\"> </span>Quando <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>Gruppo <span class=\"_ _13\"> </span>acquisisce <span class=\"_ _13\"> </span>un <span class=\"_ _16\"> </span><span class=\"ff7\">business</span>, <span class=\"_ _13\"> </span>classifica <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>designa <span class=\"_ _16\"> </span>le <span class=\"_ _13\"> </span>attivit\u00e0 <span class=\"_ _13\"> </span>finanziarie<span class=\"_ _3e\"> </span>acquisite <span class=\"_ _16\"> </span>o <span class=\"_ _13\"> </span>le <span class=\"_ _13\"> </span>passivit\u00e0 <span class=\"_ _16\"> </span>assunte <span class=\"_ _13\"> </span>in <span class=\"_ _16\"> </span>accordo <span class=\"_ _16\"> </span>con <span class=\"_ _13\"> </span>i <span class=\"_ _16\"> </span>termini <span class=\"_ _13\"> </span>contrattuali, <span class=\"_ _13\"> </span>le <span class=\"_ _16\"> </span>condizioni<span class=\"_ _3e\"> </span>economiche e le altre co<span class=\"_ _2\"></span>ndizioni pertinenti in essere alla data di acquisizione. Ci\u00f2 include<span class=\"_ _3e\"> </span>la <span class=\"_ _10\"></span>verifica <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>stabilire <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>derivato <span class=\"_ _10\"></span>incorporato <span class=\"_ _10\"></span>debba <span class=\"_ _10\"></span>essere <span class=\"_ _10\"></span>sep<span class=\"_ _0\"></span>arato <span class=\"_ _10\"></span>dal <span class=\"_ _10\"></span>contratto<span class=\"_ _3e\"> </span>primario.<span class=\"_ _3e\"> </span>Se <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>aggregazione<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>aziendale <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _9\"></span>realizzata <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>pi\u00f9 <span class=\"_ _9\"></span>fasi, <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>partecipazione <span class=\"_ _10\"></span>precedentemente<span class=\"_ _3e\"> </span>detenuta <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>ricondotta <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff4\"> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>controllo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>e<span class=\"_ _2\"></span>ventuale <span class=\"_ _2\"></span>utile<span class=\"_ _3e\"> </span></span></span>o perdita risultante \u00e8 rilevata nel conto economico.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _15\"> </span>caso <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>opzioni <span class=\"_ _a\"> </span>put <span class=\"_ _15\"></span>concesse <span class=\"_ _15\"> </span>ai <span class=\"_ _a\"> </span>soci <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>minoranza, <span class=\"_ _15\"></span>il <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _a\"> </span>iscrive <span class=\"_ _15\"></span>una <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0<span class=\"_ _3e\"> </span>finanziaria <span class=\"_ _15\"> </span>pari <span class=\"_ _a\"> </span>al <span class=\"_ _15\"> </span>valore <span class=\"_ _15\"></span>attuale <span class=\"_ _15\"> </span>del <span class=\"_ _a\"> </span>prezzo <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>esercizio <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione. <span class=\"_ _15\"> </span>Se <span class=\"_ _15\"></span>i <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>ermini <span class=\"_ _15\"></span>e <span class=\"_ _15\"> </span>le<span class=\"_ _3e\"> </span>condizioni <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _10\"></span>put <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>anno <span class=\"_ _10\"></span>gi\u00e0<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>accesso <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>benefici <span class=\"_ _10\"></span>economici <span class=\"_ _12\"></span>collegati<span class=\"_ _3e\"> </span>alla quota <span class=\"_ _0\"></span>di capitale opzionata, il <span class=\"_ _0\"></span>Gruppo contabilizza tale quota <span class=\"_ _0\"></span>come se fosse gi\u00e0 <span class=\"_ _0\"></span>stata<span class=\"_ _3e\"> </span>acquistata <span class=\"_ _10\"></span>e, <span class=\"_ _10\"></span>quindi, <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>mo<span class=\"_ _0\"></span>mento <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>riconoscimento <span class=\"_ _12\"></span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>passivit\u00e0, <span class=\"_ _10\"></span>tale <span class=\"_ _10\"></span>valore<span class=\"_ _3e\"> </span>vi<span class=\"ls0\">ene <span class=\"_ _0\"></span>riclassificato dal patrimonio <span class=\"_ _0\"></span>netto riducendo la <span class=\"_ _0\"></span>quota del<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>minoranze. La p<span class=\"_ _0\"></span>assivit\u00e0<span class=\"_ _3e\"> </span></span>viene  successivamente  rimisurata  a  ogni  data  di  chiusura  conformemente  a  quanto<span class=\"_ _3e\"> </span>previsto dall<span class=\"ff5\">\u2019</span>IFRS 9.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _30\"> </span>\u00e8 <span class=\"_ _30\"> </span>inizialmente <span class=\"_ _30\"> </span>rilevato <span class=\"_ _30\"> </span>al <span class=\"_ _30\"> </span>costo <span class=\"_ _30\"> </span>rappresentato <span class=\"_ _30\"> </span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eccedenza <span class=\"_ _30\"> </span>del<span class=\"_ _3e\"> </span>corrispettivo <span class=\"_ _0\"></span>corrisposto e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>importo <span class=\"_ _0\"></span>iscritto per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>interessenze di <span class=\"_ _0\"></span>minoranza <span class=\"_ _0\"></span>rispetto<span class=\"_ _3e\"> </span>alle <span class=\"_ _0\"></span>attivit\u00e0 nette <span class=\"_ _0\"></span>identificabili <span class=\"_ _0\"></span>acquisite e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 assunte <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>Gruppo. Se <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value<span class=\"_ _3e\"> </span></span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>nette <span class=\"_ _f\"> </span>acquisite <span class=\"_ _a\"> </span>eccede <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insieme <span class=\"_ _15\"> </span>del <span class=\"_ _f\"> </span>corrispettivo <span class=\"_ _a\"> </span>corrisposto, <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>Gruppo<span class=\"_ _3e\"> </span>verifica nuovamente <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>identificato correttamente tutt<span class=\"_ _0\"></span>e le attivit\u00e0 <span class=\"_ _0\"></span>acquisite e <span class=\"_ _0\"></span>tutte le<span class=\"_ _3e\"> </span>passivit\u00e0  assunte <span class=\"_ _f\"> </span>e  rive<span class=\"_ _2\"></span>de  le <span class=\"_ _f\"> </span>procedure  utilizzate <span class=\"_ _f\"> </span>per  dete<span class=\"_ _2\"></span>rmin<span class=\"_ _0\"></span>are  gli <span class=\"_ _f\"> </span>ammontari  da<span class=\"_ _3e\"> </span>rilevare alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>acquisizione. Se <span class=\"_ _0\"></span>dalla nuova <span class=\"_ _0\"></span>valutazione emerge ancora <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span><span class=\"ff7\">fair value<span class=\"_ _3e\"> </span></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>nette <span class=\"_ _0\"></span>acquisite <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>corrispettivo, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>(utile) <span class=\"_ _0\"></span>viene <span class=\"_ _12\"></span>rilevata<span class=\"_ _3e\"> </span>a conto economico.<span class=\"_ _3e\"> </span>Dopo <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>rilevazione <span class=\"_ _6\"></span>iniziale <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>valutato <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>costo, <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>perdite <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>valore<span class=\"_ _3e\"> </span>accumulate.  Al  fine  d<span class=\"_ _2\"></span>ella  verifica  per  ri<span class=\"_ _2\"></span>duzione  di  valore  (<span class=\"_ _0\"></span><span class=\"ff7\">impairmen<span class=\"_ _2\"></span>t<span class=\"ff4\">),  l<span class=\"ff5\">\u2019</span>avviamento<span class=\"_ _3e\"> </span></span></span>acquisito <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>un<span class=\"ff5\">\u2019</span>aggregazione <span class=\"_ _10\"></span>aziendale <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>allocato, <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>acqu<span class=\"_ _0\"></span>isizione, <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>ciascuna<span class=\"_ _3e\"> </span>unit\u00e0 <span class=\"_ _f\"> </span>generatrice <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>cassa <span class=\"_ _f\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _f\"> </span>che <span class=\"_ _a\"> </span>si <span class=\"_ _f\"> </span>prevede <span class=\"_ _a\"> </span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _a\"> </span>delle <span class=\"_ _f\"> </span>sinergie<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>aggregazione, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>prescindere <span class=\"_ _2\"></span>dal fa<span class=\"_ _2\"></span>tto che<span class=\"_ _2\"></span> al<span class=\"_ _2\"></span>tre at<span class=\"_ _2\"></span>tivit\u00e0 o <span class=\"_ _6\"></span>passivit\u00e0 del<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _2\"></span>acquisita<span class=\"_ _3e\"> </span>siano assegnate a tali unit\u00e0.<span class=\"_ _3e\"> </span>Se  l<span class=\"ff5\">\u2019</span>avviamento  \u00e8 <span class=\"_ _13\"> </span>stato  allocato  a <span class=\"_ _13\"> </span>un<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _13\"> </span>generatrice  di  flussi  finanziari  e <span class=\"_ _13\"> </span>l<span class=\"ff5\">\u2019</span>entit\u00e0<span class=\"_ _3e\"> </span>dismette <span class=\"_ _10\"></span>parte <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>tale <span class=\"_ _10\"></span>unit\u00e0, <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _10\"></span>associato <span class=\"_ _10\"></span>all<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>dismessa <span class=\"_ _10\"></span>\u00e8<span class=\"_ _3e\"> </span>incluso <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>valore <span class=\"_ _a\"> </span>contabile <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"></span>quando <span class=\"_ _15\"> </span>si <span class=\"_ _a\"> </span>determina <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _a\"> </span>o <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>perdita <span class=\"_ _15\"></span>della<span class=\"_ _3e\"> </span>dismissione. <span class=\"_ _12\"></span>L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _0\"></span>associato <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>dismessa <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _0\"></span>determinato <span class=\"_ _12\"></span>sulla <span class=\"_ _12\"></span>base <span class=\"_ _0\"></span>dei<span class=\"_ _3e\"> </span>valori <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _2\"></span> dismessa <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>parte m<span class=\"_ _2\"></span>ant<span class=\"_ _0\"></span>enuta <span class=\"_ _2\"></span>dell<span class=\"ff5\">\u2019</span>unit\u00e0 gene<span class=\"_ _2\"></span>ratrice di <span class=\"_ _2\"></span>flussi<span class=\"_ _3e\"> </span>finanziari.<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>variazioni nelle <span class=\"_ _2\"></span>quote <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>una societ\u00e0 <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non c<span class=\"_ _2\"></span>omportano<span class=\"_ _3e\"> </span>la perdita di controllo sono contabilizzate a patrimonio ne<span class=\"_ _2\"></span>tto.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _17\"> </span>caso <span class=\"_ _17\"> </span>i<span class=\"_ _2\"></span>nvece <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>ces<span class=\"_ _2\"></span>sione <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>p<span class=\"_ _2\"></span>arte <span class=\"_ _17\"> </span>delle <span class=\"_ _19\"> </span>quote <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>par<span class=\"_ _2\"></span>tecipazioni <span class=\"_ _17\"> </span>detenute <span class=\"_ _17\"> </span>co<span class=\"_ _2\"></span>n<span class=\"_ _3e\"> </span>corrispondente p<span class=\"_ _2\"></span>erdita di <span class=\"_ _2\"></span>controllo, <span class=\"_ _2\"></span>la partecipazi<span class=\"_ _2\"></span>one detenuta <span class=\"_ _2\"></span>\u00e8 ad<span class=\"_ _2\"></span>eguata al <span class=\"_ _2\"></span>relativo <span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _9\"></span>e <span class=\"_ _15\"> </span>la <span class=\"_ _15\"></span>nuova <span class=\"_ _15\"></span>valutazione <span class=\"_ _9\"></span>della <span class=\"_ _15\"></span>stessa <span class=\"_ _9\"></span>concorre <span class=\"_ _15\"></span>alla <span class=\"_ _9\"></span>formazione <span class=\"_ _15\"></span>della <span class=\"_ _9\"></span>plusvalenza<span class=\"_ _0\"></span> <span class=\"_ _9\"></span><span class=\"ls25\">/<span class=\"_ _3e\"> </span></span></span>(minusvalenza) derivante dall<span class=\"ff5\">\u2019</span>operazione di cessione.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _30\"> </span>\u00e8 <span class=\"_ _30\"> </span>inizialmente <span class=\"_ _30\"> </span>rilevato <span class=\"_ _30\"> </span>al <span class=\"_ _30\"> </span>costo <span class=\"_ _30\"> </span>rappresentato <span class=\"_ _30\"> </span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eccedenza <span class=\"_ _30\"> </span>del<span class=\"_ _3e\"> </span>corrispettivo <span class=\"_ _0\"></span>corrisposto e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>importo <span class=\"_ _0\"></span>iscritto per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>interessenze di <span class=\"_ _0\"></span>minoranza <span class=\"_ _0\"></span>rispetto<span class=\"_ _3e\"> </span>alle <span class=\"_ _0\"></span>attivit\u00e0 nette <span class=\"_ _0\"></span>identificabili <span class=\"_ _0\"></span>acquisite e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 assunte <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>Gruppo. Se <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value<span class=\"_ _3e\"> </span></span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>nette <span class=\"_ _f\"> </span>acquisite <span class=\"_ _a\"> </span>eccede <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insieme <span class=\"_ _15\"> </span>del <span class=\"_ _f\"> </span>corrispettivo <span class=\"_ _a\"> </span>corrisposto, <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>Gruppo<span class=\"_ _3e\"> </span>verifica nuovamente <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>identificato correttamente tutt<span class=\"_ _0\"></span>e le attivit\u00e0 <span class=\"_ _0\"></span>acquisite e <span class=\"_ _0\"></span>tutte le<span class=\"_ _3e\"> </span>passivit\u00e0  assunte <span class=\"_ _f\"> </span>e  rive<span class=\"_ _2\"></span>de  le <span class=\"_ _f\"> </span>procedure  utilizzate <span class=\"_ _f\"> </span>per  dete<span class=\"_ _2\"></span>rmin<span class=\"_ _0\"></span>are  gli <span class=\"_ _f\"> </span>ammontari  da<span class=\"_ _3e\"> </span>rilevare alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>acquisizione. Se <span class=\"_ _0\"></span>dalla nuova <span class=\"_ _0\"></span>valutazione emerge ancora <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span><span class=\"ff7\">fair value<span class=\"_ _3e\"> </span></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>nette <span class=\"_ _0\"></span>acquisite <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>corrispettivo, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>(utile) <span class=\"_ _0\"></span>viene <span class=\"_ _12\"></span>rilevata<span class=\"_ _3e\"> </span>a conto economico.<span class=\"_ _3e\"> </span>Dopo <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>rilevazione <span class=\"_ _6\"></span>iniziale <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>valutato <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>costo, <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>perdite <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>valore<span class=\"_ _3e\"> </span>accumulate.  Al  fine  d<span class=\"_ _2\"></span>ella  verifica  per  ri<span class=\"_ _2\"></span>duzione  di  valore  (<span class=\"_ _0\"></span><span class=\"ff7\">impairmen<span class=\"_ _2\"></span>t<span class=\"ff4\">),  l<span class=\"ff5\">\u2019</span>avviamento<span class=\"_ _3e\"> </span></span></span>acquisito <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>un<span class=\"ff5\">\u2019</span>aggregazione <span class=\"_ _10\"></span>aziendale <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>allocato, <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>acqu<span class=\"_ _0\"></span>isizione, <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>ciascuna<span class=\"_ _3e\"> </span>unit\u00e0 <span class=\"_ _f\"> </span>generatrice <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>cassa <span class=\"_ _f\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _f\"> </span>che <span class=\"_ _a\"> </span>si <span class=\"_ _f\"> </span>prevede <span class=\"_ _a\"> </span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _a\"> </span>delle <span class=\"_ _f\"> </span>sinergie<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>aggregazione, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>prescindere <span class=\"_ _2\"></span>dal fa<span class=\"_ _2\"></span>tto che<span class=\"_ _2\"></span> al<span class=\"_ _2\"></span>tre at<span class=\"_ _2\"></span>tivit\u00e0 o <span class=\"_ _6\"></span>passivit\u00e0 del<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _2\"></span>acquisita<span class=\"_ _3e\"> </span>siano assegnate a tali unit\u00e0.<span class=\"_ _3e\"> </span>Se  l<span class=\"ff5\">\u2019</span>avviamento  \u00e8 <span class=\"_ _13\"> </span>stato  allocato  a <span class=\"_ _13\"> </span>un<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _13\"> </span>generatrice  di  flussi  finanziari  e <span class=\"_ _13\"> </span>l<span class=\"ff5\">\u2019</span>entit\u00e0<span class=\"_ _3e\"> </span>dismette <span class=\"_ _10\"></span>parte <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>tale <span class=\"_ _10\"></span>unit\u00e0, <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _10\"></span>associato <span class=\"_ _10\"></span>all<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>dismessa <span class=\"_ _10\"></span>\u00e8<span class=\"_ _3e\"> </span>incluso <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>valore <span class=\"_ _a\"> </span>contabile <span class=\"_ _15\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"></span>quando <span class=\"_ _15\"> </span>si <span class=\"_ _a\"> </span>determina <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _a\"> </span>o <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>perdita <span class=\"_ _15\"></span>della<span class=\"_ _3e\"> </span>dismissione. <span class=\"_ _12\"></span>L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _0\"></span>associato <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>dismessa <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _0\"></span>determinato <span class=\"_ _12\"></span>sulla <span class=\"_ _12\"></span>base <span class=\"_ _0\"></span>dei<span class=\"_ _3e\"> </span>valori <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _2\"></span> dismessa <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>parte m<span class=\"_ _2\"></span>ant<span class=\"_ _0\"></span>enuta <span class=\"_ _2\"></span>dell<span class=\"ff5\">\u2019</span>unit\u00e0 gene<span class=\"_ _2\"></span>ratrice di <span class=\"_ _2\"></span>flussi<span class=\"_ _3e\"> </span>finanziari.<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>variazioni nelle <span class=\"_ _2\"></span>quote <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>una societ\u00e0 <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non c<span class=\"_ _2\"></span>omportano<span class=\"_ _3e\"> </span>la perdita di controllo sono contabilizzate a patrimonio ne<span class=\"_ _2\"></span>tto.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _17\"> </span>caso <span class=\"_ _17\"> </span>i<span class=\"_ _2\"></span>nvece <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>ces<span class=\"_ _2\"></span>sione <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>p<span class=\"_ _2\"></span>arte <span class=\"_ _17\"> </span>delle <span class=\"_ _19\"> </span>quote <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>par<span class=\"_ _2\"></span>tecipazioni <span class=\"_ _17\"> </span>detenute <span class=\"_ _17\"> </span>co<span class=\"_ _2\"></span>n<span class=\"_ _3e\"> </span>corrispondente p<span class=\"_ _2\"></span>erdita di <span class=\"_ _2\"></span>controllo, <span class=\"_ _2\"></span>la partecipazi<span class=\"_ _2\"></span>one detenuta <span class=\"_ _2\"></span>\u00e8 ad<span class=\"_ _2\"></span>eguata al <span class=\"_ _2\"></span>relativo <span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _9\"></span>e <span class=\"_ _15\"> </span>la <span class=\"_ _15\"></span>nuova <span class=\"_ _15\"></span>valutazione <span class=\"_ _9\"></span>della <span class=\"_ _15\"></span>stessa <span class=\"_ _9\"></span>concorre <span class=\"_ _15\"></span>alla <span class=\"_ _9\"></span>formazione <span class=\"_ _15\"></span>della <span class=\"_ _9\"></span>plusvalenza<span class=\"_ _0\"></span> <span class=\"_ _9\"></span><span class=\"ls25\">/<span class=\"_ _3e\"> </span></span></span>(minusvalenza) derivante dall<span class=\"ff5\">\u2019</span>operazione di cessione.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "Attivit\u00e0 immateriali<span class=\"_ _3e\"> </span> Le <span class=\"_ _29\"> </span>attivit\u00e0 <span class=\"_ _29\"> </span>immateriali <span class=\"_ _16\"> </span>acquisite <span class=\"_ _29\"> </span>separatamente <span class=\"_ _16\"> </span>sono <span class=\"_ _19\"> </span>iscritte <span class=\"_ _16\"> </span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _16\"> </span>al <span class=\"_ _29\"> </span>costo <span class=\"_ _29\"> </span>di<span class=\"_ _3e\"> </span>acquisto <span class=\"_ _16\"> </span>comprensivo <span class=\"_ _13\"> </span>degli <span class=\"_ _13\"> </span>oneri <span class=\"_ _16\"> </span>accessori <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>diretta <span class=\"_ _16\"> </span>imputazione. <span class=\"_ _13\"> </span>Quelle <span class=\"_ _16\"> </span>acquisite<span class=\"_ _3e\"> </span>attraverso <span class=\"_ _15\"> </span>operazioni <span class=\"_ _a\"> </span>di <span class=\"_ _15\"></span>aggregazione <span class=\"_ _15\"> </span>aziendale <span class=\"_ _15\"> </span>sono <span class=\"_ _a\"> </span>iscritte <span class=\"_ _15\"></span>al <span class=\"_ _a\"> </span><span class=\"ff7\">fair <span class=\"_ _15\"> </span>value</span> <span class=\"_ _a\"> </span>alla <span class=\"_ _15\"></span>data <span class=\"_ _15\"> </span>di<span class=\"_ _3e\"> </span>acquisizione.<span class=\"_ _3e\"> </span>La vita utile delle attivit\u00e0 immateriali \u00e8 valutata come definita o indefinita.<span class=\"_ _3e\"> </span>Le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>immateriali  c<span class=\"_ _2\"></span>on <span class=\"_ _f\"> </span>vita <span class=\"_ _a\"> </span>utile <span class=\"_ _a\"> </span>definita <span class=\"_ _f\"> </span>sono <span class=\"_ _a\"> </span>sottoposte <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>verif<span class=\"_ _0\"></span>ica <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>rilevarne<span class=\"_ _3e\"> </span>eventuali <span class=\"_ _2\"></span>perdite <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>valore, <span class=\"_ _2\"></span>quando <span class=\"_ _6\"></span>fatti <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>cambiament<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>situazione <span class=\"_ _6\"></span>indicano <span class=\"_ _6\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>valore<span class=\"_ _3e\"> </span>di carico non pu\u00f2 essere realizzato.<span class=\"_ _3e\"> </span>Successivamente <span class=\"_ _15\"></span>alla <span class=\"_ _15\"></span>prima <span class=\"_ _15\"></span>iscrizione, <span class=\"_ _15\"></span>le <span class=\"_ _15\"></span>immobilizzazioni <span class=\"_ _15\"></span>immateriali <span class=\"_ _9\"></span>aventi <span class=\"_ _15\"> </span>vita <span class=\"_ _15\"></span>utile<span class=\"_ _3e\"> </span>definita sono iscri<span class=\"_ _2\"></span>tte al netto <span class=\"_ _2\"></span>dei relativi ammo<span class=\"_ _2\"></span>rtamenti accumulati e <span class=\"_ _2\"></span>di eventuali <span class=\"_ _2\"></span>perdite<span class=\"_ _3e\"> </span>durevoli <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>valore, <span class=\"_ _10\"></span>determinate <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>le <span class=\"_ _10\"></span>st<span class=\"_ _0\"></span>esse <span class=\"_ _10\"></span>modalit\u00e0 <span class=\"_ _9\"></span>indicate <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>le <span class=\"_ _10\"></span>immo<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilizzazioni<span class=\"_ _3e\"> </span>materiali.<span class=\"_ _3e\"> </span>La vita <span class=\"_ _2\"></span>utile viene <span class=\"_ _2\"></span>riesaminata con <span class=\"_ _2\"></span>periodicit\u00e0 alm<span class=\"_ _2\"></span>eno annuale ed <span class=\"_ _2\"></span>eventuali <span class=\"_ _2\"></span>cambiamenti,<span class=\"_ _3e\"> </span>se necessari, sono apportati con applicazione prospettica.<span class=\"_ _3e\"> </span>Le <span class=\"_ _10\"></span>immobilizzazioni <span class=\"_ _10\"></span>imm<span class=\"_ _2\"></span>ateriali <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>vita <span class=\"_ _12\"></span>utile <span class=\"_ _10\"></span>indefinita, <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>sono <span class=\"_ _12\"></span>costituite<span class=\"_ _3e\"> </span>da<span class=\"ls0\">gli <span class=\"_ _2b\"> </span>avviamenti <span class=\"_ _30\"> </span>e <span class=\"_ _30\"> </span>dai <span class=\"_ _30\"> </span>marchi <span class=\"_ _30\"> </span>delle <span class=\"_ _30\"> </span>societ\u00e0 <span class=\"_ _2b\"> </span>acqu<span class=\"_ _0\"></span>isite, <span class=\"_ _2b\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _2b\"> </span>sono <span class=\"_ _30\"> </span>soggette <span class=\"_ _30\"> </span>ad<span class=\"_ _3e\"> </span></span>ammortamento <span class=\"_ _a\"> </span>ma <span class=\"_ _a\"> </span>sottoposte <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>impairment <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>est <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>le <span class=\"_ _15\"> </span>modalit\u00e0 <span class=\"_ _a\"> </span>definite <span class=\"_ _a\"> </span>al <span class=\"_ _f\"> </span>relativo<span class=\"_ _3e\"> </span>successivo paragrafo.<span class=\"_ _3e\"> </span>Gli <span class=\"_ _2\"></span>utili <span class=\"_ _2\"></span>o le <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>erdite <span class=\"_ _2\"></span>derivanti <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>alienazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>una at<span class=\"_ _2\"></span>tivit\u00e0 imma<span class=\"_ _2\"></span>teriale sono <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>eterminati<span class=\"_ _3e\"> </span>come <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore di <span class=\"_ _0\"></span>dismissione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>carico <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>e son<span class=\"_ _0\"></span>o rilevati <span class=\"_ _12\"></span>a<span class=\"_ _3e\"> </span>conto economico al momento dell<span class=\"ff5\">\u2019</span>alienazione.<span class=\"_ _3e\"> </span>I marchi<span class=\"_ _2\"></span> acquistati <span class=\"_ _2\"></span>nell<span class=\"ff5\">\u2019</span>ambito <span class=\"_ _2\"></span>di aggregazioni <span class=\"_ _2\"></span>aziendali <span class=\"_ _2\"></span>sono rileva<span class=\"_ _2\"></span>ti al <span class=\"_ _2\"></span><span class=\"ff7\">fair value<span class=\"ff4\"> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data<span class=\"_ _3e\"> </span></span></span>dell<span class=\"ff5\">\u2019</span>operazione.<span class=\"_ _3e\"> </span>I <span class=\"_ _2\"></span>marchi <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>Gruppo son<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>stati <span class=\"_ _2\"></span>considerati <span class=\"_ _2\"></span>beni <span class=\"_ _6\"></span>a vi<span class=\"_ _2\"></span>ta <span class=\"_ _2\"></span>utile <span class=\"_ _2\"></span>indefinita <span class=\"_ _6\"></span>e, perta<span class=\"_ _2\"></span>nto, <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>sono<span class=\"_ _3e\"> </span>oggetto <span class=\"_ _15\"></span>di <span class=\"_ _9\"></span>un <span class=\"_ _15\"> </span>sistematico <span class=\"_ _15\"></span>processo <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>ammortamento <span class=\"_ _15\"></span>ma <span class=\"_ _9\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _9\"></span>sottoposti <span class=\"_ _15\"></span>almeno<span class=\"_ _3e\"> </span>annualmente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>verif<span class=\"_ _0\"></span>ica <span class=\"_ _0\"></span>volta <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>identificare <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>riduzioni <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>determinate <span class=\"_ _12\"></span>con<span class=\"_ _3e\"> </span>le modalit\u00e0 indicate nella sezione \u201cperdite di valore (<span class=\"ff7\">impairment</span>)\u201d.<span class=\"_ _3e\"> </span>Altre attivit\u00e0 immateriali<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _9\"></span>immateriali <span class=\"_ _15\"></span>sono <span class=\"_ _15\"></span>misurate <span class=\"_ _9\"></span>inizialmente <span class=\"_ _9\"></span>al <span class=\"_ _15\"></span>costo, <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>eterminato<span class=\"_ _2\"></span> <span class=\"_ _15\"></span>normalmente<span class=\"_ _3e\"> </span>come <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>prezzo <span class=\"_ _12\"></span>pagato <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>loro <span class=\"_ _10\"></span>acquisizione, <span class=\"_ _12\"></span>inclusivo <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>oneri <span class=\"_ _10\"></span>accessori <span class=\"_ _12\"></span>ed <span class=\"_ _10\"></span>eventuali<span class=\"_ _3e\"> </span>imposte <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _12\"></span>recuperabili, <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>netto <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>sconti <span class=\"_ _10\"></span>commerciali <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>abbuoni. <span class=\"_ _12\"></span>Dopo <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>rilev<span class=\"_ _0\"></span>azione<span class=\"_ _3e\"> </span>iniziale, <span class=\"_ _36\"> </span>le <span class=\"_ _33\"> </span>immobilizzazioni <span class=\"_ _36\"> </span>immateriali <span class=\"_ _36\"> </span>sono <span class=\"_ _33\"> </span>cont<span class=\"_ _0\"></span>abilizza<span class=\"_ _2\"></span>te <span class=\"_ _36\"> </span>al <span class=\"_ _36\"> </span>costo, <span class=\"_ _36\"> </span>al <span class=\"_ _33\"> </span>netto<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>ammortamento accumulato e delle <span class=\"_ _0\"></span>eventuali perdite di valore determinate <span class=\"_ _0\"></span>secondo<span class=\"_ _3e\"> </span>quanto previsto dallo IAS 36.<span class=\"_ _3e\"> </span>Le immobilizzazioni immateriali <span class=\"_ _0\"></span>sono soggette ad ammortamento<span class=\"_ _0\"></span>, tranne quando h<span class=\"_ _0\"></span>anno<span class=\"_ _3e\"> </span>vita  utile <span class=\"_ _f\"> </span>indefinita.  L<span class=\"ff5\">\u2019</span>ammortamento  si <span class=\"_ _f\"> </span>applica  sistematicamente <span class=\"_ _f\"> </span>lungo  la <span class=\"_ _f\"> </span>vita  utile<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"></span>immateriale <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>seconda <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>prospettive <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>impiego <span class=\"_ _15\"> </span>economico <span class=\"_ _15\"> </span>stimate. <span class=\"_ _15\"> </span>Il<span class=\"_ _3e\"> </span>valore <span class=\"_ _0\"></span>residuo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>presume <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>zero<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>eccetto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>esista<span class=\"_ _3e\"> </span>un <span class=\"_ _0\"></span>impegno <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>terzi <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>acqu<span class=\"_ _0\"></span>isto dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine d<span class=\"_ _0\"></span>ella su<span class=\"_ _0\"></span>a vit<span class=\"_ _0\"></span>a u<span class=\"_ _0\"></span>tile, <span class=\"_ _0\"></span>oppure<span class=\"_ _3e\"> </span>esista <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>mer<span class=\"_ _0\"></span>cato <span class=\"_ _12\"></span>attivo <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _12\"></span>viene <span class=\"_ _12\"></span>scambiat<span class=\"_ _0\"></span>a. <span class=\"_ _12\"></span>Gli <span class=\"_ _12\"></span>Amministratori <span class=\"_ _12\"></span>rivedono <span class=\"_ _10\"></span>la<span class=\"_ _3e\"> </span>stima della vita utile dell<span class=\"ff5\">\u2019</span>immobilizzazione immateriale a ogni chiusura del<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esercizio.<span class=\"_ _3e\"> </span>Le <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>immateriali <span class=\"_ _10\"></span>generate <span class=\"_ _10\"></span>intername<span class=\"_ _2\"></span>nte <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>costituite <span class=\"_ _10\"></span>dai <span class=\"_ _10\"></span>costi <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>sviluppo <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>nuovi<span class=\"_ _3e\"> </span>prodotti <span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>nuovi <span class=\"_ _12\"></span>processi <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>produzione <span class=\"_ _10\"></span>s<span class=\"_ _2\"></span>ono <span class=\"_ _12\"></span>iscritte <span class=\"_ _0\"></span>nell<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _0\"></span>solo <span class=\"_ _12\"></span>se <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>utte <span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>seguenti<span class=\"_ _3e\"> </span>condizioni sono rispettate:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">l<span class=\"ff5\">\u2019</span>at<span class=\"_ _0\"></span>tivit\u00e0 oggetto di sviluppo \u00e8 identificabile;<span class=\"_ _3e\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">\u00e8 <span class=\"_ _0\"></span>probabile che l<span class=\"ff5\">\u2019</span>attivit\u00e0 creata generer\u00e0 benefici economici futuri<span class=\"_ _2\"></span>;<span class=\"_ _3e\"> </span></span></span>\u2022<span class=\"ff9\"> <span class=\"_ _2a\"> </span><span class=\"ff4\">il <span class=\"_ _13\"> </span>progetto  di  sviluppo  sar\u00e0  probab<span class=\"_ _0\"></span>ilmente  portato  a  termine  e  i  re<span class=\"_ _0\"></span>lativi  costi<span class=\"_ _3e\"> </span></span></span>possono essere misurati attendibilmente.<span class=\"_ _3e\"> </span>Tali  attivit\u00e0 <span class=\"_ _f\"> </span>immateriali <span class=\"_ _f\"> </span>sono  ammortizzate <span class=\"_ _f\"> </span>linearmente <span class=\"_ _f\"> </span>lungo  le<span class=\"_ _2\"></span>  rispettive <span class=\"_ _f\"> </span>vite  utili.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"> </span>inizia <span class=\"_ _15\"> </span>nel <span class=\"_ _a\"> </span>momento <span class=\"_ _15\"> </span>in <span class=\"_ _a\"> </span>cui <span class=\"_ _15\"> </span>lo <span class=\"_ _a\"> </span>sviluppo <span class=\"_ _15\"></span>si <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _a\"> </span>completato <span class=\"_ _15\"> </span>e<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 \u00e8 disponibile per l<span class=\"ff5\">\u2019</span>uso.<span class=\"_ _3e\"> </span>Le aliquote <span class=\"_ _2\"></span>di ammor<span class=\"_ _2\"></span>tamento delle <span class=\"_ _2\"></span>immobilizzazioni imma<span class=\"_ _2\"></span>teriali a <span class=\"_ _2\"></span>vita util<span class=\"_ _2\"></span>e definita <span class=\"_ _2\"></span>sono<span class=\"_ _3e\"> </span>di seguito riportate su base annua:<span class=\"_ _3e\"> </span>Aliquota di ammortam<span class=\"_ _0\"></span>ento<span class=\"_ _3e\"> </span>Diritti di brevetto<span class=\"_ _3e\"> </span>20%<span class=\"_ _3e\"> </span>Licenze software<span class=\"_ _3e\"> </span>33%<span class=\"_ _3e\"> </span>Modelli<span class=\"_ _3e\"> </span>10%<span class=\"ls0\">-20%<span class=\"_ _3e\"> </span></span><div class=\"c wbb h5a gs8c\"><div class=\"t m0 x66 he y177 ff4 fs7 fc0 sc0 ls0 ws0\">Relazioni con la clientela<span class=\"_ _3e\"> </span><span class=\"_ _0\"></span> </div></div><div class=\"c wbc h5a gs8d\"><div class=\"t m0 xd8 he y177 ff4 fs7 fc0 sc0 ls0 ws0\">7-10%<span class=\"_ _3e\"> </span> </div></div><div class=\"c wbb h52 gs8e\"><div class=\"t m0 x66 he y177 ff4 fs7 fc0 sc0 ls0 ws0\">Altre immobilizzazioni<span class=\"_ _3e\"> </span><span class=\"_ _0\"></span> </div></div><div class=\"c wbc h52 gs8f\"><div class=\"t m0 x3f he y177 ff4 fs7 fc0 sc0 ls0 ws0\">10% - 20%<span class=\"_ _3e\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "<div class=\"c w5 h7 gs91\"><div class=\"t m0 x9 ha y4a1 ff4 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x9 h3f y4a2 ff7 fs4 fc0 sc0 ls0 ws0\">Attivit\u00e0 materiali<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4a3 ff4 fs4 fc0 sc0 ls0 ws0\">Gli <span class=\"_ _0\"></span>impianti, <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>macchinari, <span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>attrezzature <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>fabbricati <span class=\"_ _0\"></span>sono <span class=\"_ _12\"></span>iscritti <span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>costo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _0\"></span>o<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y29b ff4 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _0\"></span>produzione <span class=\"_ _0\"></span>al netto <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>ammortamenti accumulati <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>eventuali svalutazioni <span class=\"_ _0\"></span>per<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4a4 ff4 fs4 fc0 sc0 ls0 ws0\">perdite d<span class=\"_ _0\"></span>i valore. <span class=\"_ _0\"></span>I beni <span class=\"_ _0\"></span>composti d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>componenti, di <span class=\"_ _0\"></span>importo significativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>con vita <span class=\"_ _0\"></span>utile<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4a5 ff4 fs4 fc0 sc0 ls0 ws0\">differente, sono considerati separatamente nella determinazione dell<span class=\"ff5\">\u2019</span>ammortamento.<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4a6 ff4 fs4 fc0 sc0 ls0 ws0\">L<span class=\"ff5\">\u2019</span>ammortamento viene determina<span class=\"_ _2\"></span>to a quote costanti <span class=\"_ _2\"></span>sul costo dei <span class=\"_ _2\"></span>beni<span class=\"_ _0\"></span>, in <span class=\"_ _2\"></span>funzione della<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4a7 ff4 fs4 fc0 sc0 ls0 ws0\">loro stimata vita utile rappresentata dalle seguenti aliq<span class=\"_ _2\"></span>uote percentuali<span class=\"_ _0\"></span> su base annua:<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4a8 ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wbf h52 gs92\"><div class=\"t m0 x41 h8a y49b ff3 fs7 fc0 sc0 ls0 ws0\">Aliquota di ammortam<span class=\"_ _0\"></span>ento<span class=\"_ _3e\"> </span> </div></div><div class=\"c wbe h52 gs93\"><div class=\"t m0 x66 he y49b ff4 fs7 fc0 sc0 ls0 ws0\">Impianti e macchinario<span class=\"_ _3e\"> </span><span class=\"_ _0\"></span> </div></div><div class=\"c wbf h52 gs94\"><div class=\"t m0 xa5 he y49b ff4 fs7 fc0 sc0 ls0 ws0\">11,5%<span class=\"_ _3e\"> </span> </div></div><div class=\"c wbe h52 gs95\"><div class=\"t m0 x66 he y49b ff4 fs7 fc0 sc0 ls0 ws0\">Attrezzature e autovettu<span class=\"_ _0\"></span>re<span class=\"_ _3e\"> </span> </div></div><div class=\"c wbf h52 gs96\"><div class=\"t m0 xdb he y49b ff4 fs7 fc0 sc0 ls4 ws0\">25%<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c wbe h52 gs97\"><div class=\"t m0 x66 he y177 ff4 fs7 fc0 sc0 ls0 ws0\">Automezzi e mezzi di tras<span class=\"_ _0\"></span>porto interno<span class=\"_ _3e\"> </span><span class=\"_ _0\"></span> </div></div><div class=\"c wbf h52 gs98\"><div class=\"t m0 xdb he y177 ff4 fs7 fc0 sc0 ls4 ws0\">20%<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c wbe h52 gs99\"><div class=\"t m0 x66 he y177 ff4 fs7 fc0 sc0 ls0 ws0\">Mobili<span class=\"_ _3e\"> </span> </div></div><div class=\"c wbf h52 gs9a\"><div class=\"t m0 xdb he y177 ff4 fs7 fc0 sc0 ls4 ws0\">12%<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c wbe h52 gs9b\"><div class=\"t m0 x66 he y49b ff4 fs7 fc0 sc0 ls0 ws0\">Attrezzature e macchinar<span class=\"_ _0\"></span>i d<span class=\"ff5\">\u2019</span>ufficio<span class=\"_ _3e\"> </span> </div></div><div class=\"c wbf h52 gs9c\"><div class=\"t m0 xdb he y49b ff4 fs7 fc0 sc0 ls4 ws0\">20%<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w5 h7 gs91\"><div class=\"t m0 x9 ha y4ac ff4 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x9 ha y4ad ff4 fs4 fc0 sc0 ls0 ws0\">Le  aliquote  di<span class=\"_ _2\"></span>  ammortamento  sono <span class=\"_ _f\"> </span>riviste  su <span class=\"_ _f\"> </span>base  annuale; <span class=\"_ _f\"> </span>eventuali  cambiamenti,<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4ae ff4 fs4 fc0 sc0 ls0 ws0\">laddove necessari, sono apportati con applicazione prospettica.<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4af ff4 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _9\"></span>valore <span class=\"_ _15\"> </span>residuo <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>la <span class=\"_ _9\"></span>vita <span class=\"_ _9\"></span>u<span class=\"_ _0\"></span>tile <span class=\"_ _9\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _9\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _15\"></span>rivisti <span class=\"_ _9\"></span>almeno <span class=\"_ _15\"> </span>a <span class=\"_ _9\"></span>ogni <span class=\"_ _15\"> </span>chiusura <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4b0 ff4 fs4 fc0 sc0 ls0 ws0\">esercizio e qualora, <span class=\"_ _2\"></span>indipendentemente dall<span class=\"ff5\">\u2019</span>ammortamento gi\u00e0 contabilizzato <span class=\"_ _2\"></span>risulti una<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y75 ff4 fs4 fc0 sc0 ls0 ws0\">perdita <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>valore <span class=\"_ _15\"></span>determinata <span class=\"_ _a\"> </span>in <span class=\"_ _15\"></span>base <span class=\"_ _15\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _15\"> </span>dello <span class=\"_ _15\"> </span>IAS <span class=\"_ _a\"> </span>36, <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>immobilizzazione<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4b1 ff4 fs4 fc0 sc0 ls0 ws0\">viene <span class=\"_ _2e\"> </span>corrispondentemente <span class=\"_ _2e\"> </span>svalutata; <span class=\"_ _14\"> </span>se <span class=\"_ _2e\"> </span>in <span class=\"_ _2e\"> </span>esercizi <span class=\"_ _2e\"> </span>successivi <span class=\"_ _2e\"> </span>ve<span class=\"_ _2\"></span>ngon<span class=\"_ _0\"></span>o <span class=\"_ _2e\"> </span>meno <span class=\"_ _2e\"> </span>i<span class=\"_ _3e\"> </span><span class=\"_ _2\"></span> </div><div class=\"t m0 x9 ha y4b2 ff4 fs4 fc0 sc0 ls0 ws0\">presupposti <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>svalutazione, <span class=\"_ _2\"></span>viene <span class=\"_ _6\"></span>ripristinato <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>suo <span class=\"_ _2\"></span>valore <span class=\"_ _6\"></span>originario, <span class=\"_ _6\"></span>rettificato <span class=\"_ _2\"></span>dei <span class=\"_ _6\"></span>soli<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4b3 ff4 fs4 fc0 sc0 ls0 ws0\">ammortamenti.<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4b4 ff4 fs4 fc0 sc0 ls0 ws0\">Al  momento <span class=\"_ _f\"> </span>della  ve<span class=\"_ _2\"></span>ndita  o <span class=\"_ _f\"> </span>quando  non <span class=\"_ _f\"> </span>sussistono  bene<span class=\"_ _2\"></span>fici  economici <span class=\"_ _f\"> </span>futuri  attesi<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4b5 ff4 fs4 fc0 sc0 ls0 ws0\">dall<span class=\"ff5\">\u2019</span>uso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>bene, <span class=\"_ _13\"> </span>esso  vien<span class=\"_ _0\"></span>e  eliminato <span class=\"_ _13\"> </span>dal <span class=\"_ _13\"> </span>bilancio <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale  perdit<span class=\"_ _0\"></span>a  o <span class=\"_ _13\"> </span>utile<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4b6 ff4 fs4 fc0 sc0 ls0 ws0\">(calcolata <span class=\"_ _15\"></span>come <span class=\"_ _15\"></span>differenza <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cessione <span class=\"_ _15\"></span>e <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>carico <span class=\"_ _9\"></span>resid<span class=\"_ _0\"></span>uo) <span class=\"_ _15\"></span>viene<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4b7 ff4 fs4 fc0 sc0 ls0 ws0\">rilevata a conto economico nell<span class=\"ff5\">\u2019</span>anno della suddetta eliminazione.<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y4b8 ff4 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _a\"> </span>spese <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>manutenzione <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>riparazione, <span class=\"_ _15\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>non <span class=\"_ _a\"> </span>siano <span class=\"_ _a\"> </span>suscettibili <span class=\"_ _15\"></span>di <span class=\"_ _a\"> </span>incrementare <span class=\"_ _a\"> </span>il<span class=\"_ _3e\"> </span> </div></div>valore <span class=\"_ _a\"> </span>e/o <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>rolungare <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>vita <span class=\"_ _f\"> </span>residua <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>beni, <span class=\"_ _a\"> </span>sono <span class=\"_ _f\"> </span>spesate <span class=\"_ _a\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>periodo <span class=\"_ _f\"> </span>in <span class=\"_ _a\"> </span>cui <span class=\"_ _f\"> </span>sono<span class=\"_ _3e\"> </span>sostenute; in caso contrario vengono capitalizzate.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "Diritti d\u2019uso beni in leasing<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _12\"></span>valuta <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>atto <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>sottoscrizione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span>contratto <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>\u00e8, <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>contiene, <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>leasing;<span class=\"_ _3e\"> </span>in <span class=\"_ _16\"> </span>altri <span class=\"_ _16\"> </span>termini, <span class=\"_ _16\"> </span>se <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>contratto <span class=\"_ _16\"> </span>conferisce <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>diritto <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>controllare <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019</span>uso <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>un <span class=\"_ _16\"> </span>b<span class=\"_ _0\"></span>ene<span class=\"_ _3e\"> </span>identificato per un periodo di tempo in cambio di un corrispettivo.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _10\"></span>adotta <span class=\"_ _9\"></span>un <span class=\"_ _10\"></span>unico <span class=\"_ _10\"></span>mo<span class=\"_ _0\"></span>dello <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>ricon<span class=\"_ _0\"></span>oscimento <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>misurazione <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>tutti <span class=\"_ _9\"></span>i <span class=\"_ _10\"></span>leasing,<span class=\"_ _3e\"> </span>eccetto per i leasing di breve termine e i leasi<span class=\"_ _2\"></span>ng d<span class=\"_ _0\"></span>i beni di modico valore.<span class=\"_ _3e\"> </span>Il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>riconosce <span class=\"_ _9\"></span>le <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _9\"></span>relative <span class=\"_ _9\"></span>ai <span class=\"_ _9\"></span>pagamenti <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>leasing <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>diritto<span class=\"_ _3e\"> </span>d<span class=\"ff5\">\u2019</span>uso <span class=\"_ _0\"></span>che rappresenta il diritto <span class=\"_ _0\"></span>a utilizzare <span class=\"_ _0\"></span>il bene sottostante il <span class=\"_ _0\"></span>contratto. In p<span class=\"_ _0\"></span>articolare,<span class=\"_ _3e\"> </span>contabilizza:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">un <span class=\"_ _16\"> </span>diritto <span class=\"_ _16\"> </span>d<span class=\"ff5\">\u2019</span>uso: <span class=\"_ _16\"> </span>alla <span class=\"_ _16\"> </span>data <span class=\"_ _29\"> </span>di <span class=\"_ _16\"> </span>inizio <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _16\"> </span>leasing, <span class=\"_ _16\"> </span>ovvero <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>cui <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _3e\"> </span></span></span>sottostante <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>disponibile <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>u<span class=\"_ _0\"></span>so. <span class=\"_ _9\"></span>Le <span class=\"_ _9\"></span>attivit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>per <span class=\"_ _15\"></span>il <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>misurate <span class=\"_ _9\"></span>al<span class=\"_ _3e\"> </span>costo, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>degli <span class=\"_ _12\"></span>ammortamenti <span class=\"_ _0\"></span>accumulati e <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore, <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>rettificati<span class=\"_ _3e\"> </span>per qualsi<span class=\"_ _2\"></span>asi rimisurazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 di <span class=\"_ _2\"></span>leasing. <span class=\"_ _2\"></span>Il cos<span class=\"_ _2\"></span>to delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per il <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>iritto<span class=\"_ _3e\"> </span>d<span class=\"ff5\">\u2019</span>uso comprende l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ammontare delle passivit\u00e0 di leasing rilevate, i costi diretti iniziali<span class=\"_ _3e\"> </span>sostenuti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>pagamenti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>effettuati <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>decorrenza <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>prima <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inizio,<span class=\"_ _3e\"> </span>al <span class=\"_ _f\"> </span>netto <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>t<span class=\"_ _0\"></span>utti <span class=\"_ _a\"> </span>gl<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span>eventuali <span class=\"_ _f\"> </span>incentivi<span class=\"_ _2\"></span>  ricevuti. <span class=\"_ _a\"> </span>Le  attivit\u00e0 <span class=\"_ _a\"> </span>per <span class=\"_ _f\"> </span>diritto <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso  so<span class=\"_ _2\"></span>no<span class=\"_ _3e\"> </span>ammortizzate <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _a\"> </span>costanti <span class=\"_ _a\"> </span>dalla <span class=\"_ _f\"> </span>data <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>decorrenza <span class=\"_ _f\"> </span>alla <span class=\"_ _a\"> </span>fine <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>vita <span class=\"_ _f\"> </span>utile<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _a\"> </span>consistente <span class=\"_ _15\"> </span>nel <span class=\"_ _a\"> </span>diritto <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>utilizzo. <span class=\"_ _a\"> </span>Se <span class=\"_ _15\"> </span>il <span class=\"_ _a\"> </span>leasing <span class=\"_ _a\"> </span>trasferisce <span class=\"_ _a\"> </span>la <span class=\"_ _15\"></span>propriet\u00e0<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>sottostante <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>locatario <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>termine <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>durata <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>leasing<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>costo<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 consistente nel diritto <span class=\"_ _0\"></span>di utilizzo riflette il fatto <span class=\"_ _0\"></span>che il locatario eserciter\u00e0<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>acquisto, <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>locatario <span class=\"_ _0\"></span>deve <span class=\"_ _12\"></span>ammortizzare <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>consistente <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iritt<span class=\"ls26\">o<span class=\"_ _3e\"> </span></span>d<span class=\"ff5\">\u2019</span>uso dalla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di decorr<span class=\"_ _2\"></span>enza fino <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>fine della <span class=\"_ _2\"></span>vita <span class=\"_ _2\"></span>utile d<span class=\"_ _2\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 so<span class=\"_ _2\"></span>ttostante. Le<span class=\"_ _3e\"> </span>attivit\u00e0 per il diritto d<span class=\"ff5\">\u2019</span>uso sono soggette a impairment;<span class=\"_ _3e\"> </span>una  passivit<span class=\"_ _0\"></span>\u00e0  finanziaria  alla  d<span class=\"_ _0\"></span>ata  di  decorrenza <span class=\"_ _13\"> </span>del  leasing. <span class=\"_ _13\"> </span>Il  Gruppo  rileva <span class=\"_ _13\"> </span>le<span class=\"_ _3e\"> </span>passivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>leasing <span class=\"_ _0\"></span>misurandole <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ovuti per <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>leasing<span class=\"_ _3e\"> </span>non <span class=\"_ _13\"> </span>ancora <span class=\"_ _13\"> </span>versati  a <span class=\"_ _13\"> </span>tale <span class=\"_ _13\"> </span>data. <span class=\"_ _13\"> </span>I <span class=\"_ _13\"> </span>pagamenti <span class=\"_ _13\"> </span>dovuti <span class=\"_ _13\"> </span>includono <span class=\"_ _13\"> </span>i  p<span class=\"_ _0\"></span>agamenti  fissi<span class=\"_ _3e\"> </span>(compresi i pagamenti fis<span class=\"_ _2\"></span>si nella sostanza) al netto <span class=\"_ _2\"></span>di eventuali incentivi al l<span class=\"_ _2\"></span>easing da<span class=\"_ _3e\"> </span>ricevere, i p<span class=\"_ _0\"></span>agamenti variabili d<span class=\"_ _0\"></span>i leasing che dipendono <span class=\"_ _0\"></span>da un indice <span class=\"_ _0\"></span>o da un <span class=\"_ _0\"></span>tasso, e<span class=\"_ _3e\"> </span>gli <span class=\"_ _a\"> </span>importi <span class=\"_ _a\"> </span>che <span class=\"_ _f\"> </span>si <span class=\"_ _a\"> </span>prevede <span class=\"_ _a\"> </span>dovranno <span class=\"_ _a\"> </span>essere <span class=\"_ _a\"> </span>pagati <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>titolo <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>garanzia <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>valo<span class=\"_ _0\"></span>re<span class=\"_ _3e\"> </span>residuo. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>includono <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzio<span class=\"_ _0\"></span>ne<span class=\"_ _3e\"> </span>di <span class=\"_ _2\"></span>acquisto, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>si \u00e8<span class=\"_ _2\"></span> ragio<span class=\"_ _2\"></span>nevolmente ce<span class=\"_ _2\"></span>rti <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>opzione sar\u00e0 <span class=\"_ _6\"></span>esercitata <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>Gruppo,<span class=\"_ _3e\"> </span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pagamenti <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>pen<span class=\"_ _0\"></span>alit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>risoluzione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>leasing, <span class=\"_ _6\"></span>se la <span class=\"_ _6\"></span>durata <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>leasing ti<span class=\"_ _2\"></span>ene c<span class=\"_ _2\"></span>onto<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>esercizio <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>parte <span class=\"_ _15\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>risoluzione <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"> </span>leasing <span class=\"_ _15\"> </span>st<span class=\"_ _0\"></span>esso. <span class=\"_ _15\"> </span>I<span class=\"_ _3e\"> </span>pagamenti di <span class=\"_ _2\"></span>leasing variabili c<span class=\"_ _2\"></span>he non dipendono <span class=\"_ _2\"></span>da un indice<span class=\"_ _2\"></span> o da <span class=\"_ _2\"></span>un tasso veng<span class=\"_ _2\"></span>ono<span class=\"_ _3e\"> </span>rilevati <span class=\"_ _f\"> </span>come  c<span class=\"_ _2\"></span>osti <span class=\"_ _f\"> </span>nel <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>cui <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>verifica <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>evento  o<span class=\"_ _2\"></span>  la <span class=\"_ _f\"> </span>condizione <span class=\"_ _a\"> </span>che  ha<span class=\"_ _3e\"> </span>generato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>pagamento. <span class=\"_ _2\"></span>Nel calcolo <span class=\"_ _6\"></span>del valore <span class=\"_ _6\"></span>attuale <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>pagamenti dovuti, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _3e\"> </span>usa il <span class=\"_ _2\"></span>tasso di <span class=\"_ _2\"></span>finanziamento marginale <span class=\"_ _2\"></span>alla data <span class=\"_ _2\"></span>di inizio. <span class=\"_ _2\"></span>Dopo la <span class=\"_ _2\"></span>data di <span class=\"_ _2\"></span>decorrenza,<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>importo <span class=\"_ _9\"></span>della <span class=\"_ _15\"></span>passivit\u00e0 <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>leasing <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>incrementa <span class=\"_ _15\"></span>per <span class=\"_ _9\"></span>tenere <span class=\"_ _9\"></span>conto <span class=\"_ _9\"></span>degl<span class=\"_ _0\"></span>i <span class=\"_ _15\"></span>interessi<span class=\"_ _3e\"> </span>sulla <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>leasing <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>diminuisce <span class=\"_ _2\"></span>per c<span class=\"_ _2\"></span>onsiderare i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>pagamenti e<span class=\"_ _2\"></span>ffettuati. Inol<span class=\"_ _2\"></span>tre,<span class=\"_ _3e\"> </span>il <span class=\"_ _13\"> </span>valor<span class=\"_ _0\"></span>e <span class=\"_ _13\"> </span>contabile <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _13\"> </span>per <span class=\"_ _16\"> </span>leasing <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _16\"> </span>rideterminato <span class=\"_ _13\"> </span>nel <span class=\"_ _13\"> </span>caso <span class=\"_ _16\"> </span>di <span class=\"_ _13\"> </span>eventuali<span class=\"_ _3e\"> </span>modifiche <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>leasing <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>revisione <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>termini <span class=\"_ _12\"></span>contrattuali <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>modifica <span class=\"_ _10\"></span>dei<span class=\"_ _3e\"> </span>pagamenti; <span class=\"_ _18\"> </span>\u00e8 <span class=\"_ _11\"> </span>rideterminato, <span class=\"_ _11\"> </span>altres\u00ec, <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>p<span class=\"_ _0\"></span>resenza <span class=\"_ _18\"> </span>di <span class=\"_ _11\"> </span>modifiche <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>mer<span class=\"_ _0\"></span>ito <span class=\"_ _18\"> </span>alla<span class=\"_ _3e\"> </span>valutazione  dell<span class=\"ff5\">\u2019</span>opzione  di  acquisto  dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0  sottostante  o  per  variazioni  dei<span class=\"_ _3e\"> </span>pagamenti <span class=\"_ _15\"> </span>futuri <span class=\"_ _a\"> </span>che <span class=\"_ _9\"></span>deriva <span class=\"_ _a\"> </span>da <span class=\"_ _15\"></span>una <span class=\"_ _15\"> </span>modifica <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>indice <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"></span>tasso <span class=\"_ _15\"> </span>utilizzato <span class=\"_ _15\"> </span>per<span class=\"_ _3e\"> </span>determinare tali pagamenti;<span class=\"_ _3e\"> </span>classifica <span class=\"_ _12\"></span>separat<span class=\"_ _0\"></span>amente <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>ratti <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>quali <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>unitario <span class=\"_ _12\"></span>dei <span class=\"_ _10\"></span>beni <span class=\"_ _12\"></span>sottostanti<span class=\"_ _3e\"> </span>non \u00e8<span class=\"_ _2\"></span> superiore, <span class=\"_ _2\"></span>indicativamente, a<span class=\"_ _2\"></span> 5 <span class=\"_ _2\"></span>mila dolla<span class=\"_ _2\"></span>ri quando <span class=\"_ _2\"></span>nuovi (cd.<span class=\"_ _2\"></span> low-value asset),<span class=\"_ _3e\"> </span>quali <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>esempio <span class=\"_ _10\"></span>comput<span class=\"_ _2\"></span>ers, <span class=\"_ _10\"></span>telefoni <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>tablet, <span class=\"_ _10\"></span>stampanti <span class=\"_ _12\"></span>da <span class=\"_ _10\"></span>ufficio <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>multifunzione.<span class=\"_ _3e\"> </span>Per <span class=\"_ _0\"></span>tali <span class=\"_ _12\"></span>contratti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>canoni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritti <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>quote <span class=\"_ _0\"></span>costanti<span class=\"_ _3e\"> </span>ripartite sulla durata del contratto.<span class=\"_ _3e\"> </span>In base a quando <span class=\"_ _0\"></span>richiesto dal principio, il Gruppo ha adottato alcuni elementi di giudizio<span class=\"_ _3e\"> </span>professionale e l<span class=\"ff5\">\u2019</span>utilizzo di assunzioni e<span class=\"_ _2\"></span> di stime in relazione ai termini co<span class=\"_ _2\"></span>ntrattuali (<span class=\"_ _12\"></span><span class=\"ff7\">lease<span class=\"_ _3e\"> </span></span>term<span class=\"ff4\">) e alla definizione del tasso <span class=\"_ _2\"></span>di finanziamento marginale. I principali sono riassunti<span class=\"_ _2\"></span> di<span class=\"_ _3e\"> </span></span>seguito:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">le <span class=\"_ _2\"></span>clausole <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rinnovo, <span class=\"_ _6\"></span>opzion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di es<span class=\"_ _2\"></span>tensione <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>chiusura <span class=\"_ _2\"></span>antici<span class=\"_ _2\"></span>pat<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>dei co<span class=\"_ _2\"></span>ntratti <span class=\"_ _2\"></span>sono<span class=\"_ _3e\"> </span></span></span>considerate <span class=\"_ _15\"> </span>ai <span class=\"_ _a\"> </span>fini <span class=\"_ _15\"></span>della <span class=\"_ _15\"></span>determinazione <span class=\"_ _15\"> </span>della <span class=\"_ _a\"> </span>durata <span class=\"_ _15\"></span>del <span class=\"_ _a\"> </span>contrat<span class=\"_ _2\"></span>to <span class=\"_ _a\"> </span>quando <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>lor<span class=\"_ _0\"></span>o<span class=\"_ _3e\"> </span>esercizio <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>ritenuto <span class=\"_ _9\"></span>ragionevolmente <span class=\"_ _15\"></span>certo, <span class=\"_ _9\"></span>ossia <span class=\"_ _9\"></span>quando <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>diritto <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>esercitarle senza necessit\u00e0 di ottenere il consens<span class=\"_ _2\"></span>o d<span class=\"_ _0\"></span>ella controparte;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">tasso <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>finanziamento <span class=\"_ _a\"> </span>marginale  (c<span class=\"_ _2\"></span>d.  <span class=\"ff7\">incremen<span class=\"_ _2\"></span>tal  b<span class=\"_ _2\"></span>orrowing <span class=\"_ _a\"> </span>rate<span class=\"_ _0\"></span><span class=\"ff4\">): <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _f\"> </span>ha<span class=\"_ _3e\"> </span></span></span></span></span>deciso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>utilizzare <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>inanziamento <span class=\"_ _a\"> </span>marginale <span class=\"_ _a\"> </span>come <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>sconto <span class=\"_ _a\"> </span>per<span class=\"_ _3e\"> </span>attualizzare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>agamenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>contratti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>leasing. <span class=\"_ _12\"></span>Tale <span class=\"_ _0\"></span>tasso <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _0\"></span>costituito <span class=\"_ _0\"></span>dal <span class=\"_ _12\"></span>tasso <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>interesse <span class=\"_ _15\"></span>implicito <span class=\"_ _9\"></span>del <span class=\"_ _15\"> </span>contratto, <span class=\"_ _15\"></span>se <span class=\"_ _15\"></span>facilmente <span class=\"_ _9\"></span>det<span class=\"_ _0\"></span>erminabile, <span class=\"_ _9\"></span>o, <span class=\"_ _15\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>alt<span class=\"_ _0\"></span>ernativa, <span class=\"_ _9\"></span>al<span class=\"_ _3e\"> </span>tasso di finanziamento medio marginale di indebitamento d<span class=\"ls7\">el</span> Gruppo;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff5\">l\u2019<span class=\"ff4\">attivit\u00e0 consistente nel <span class=\"_ _2\"></span>diritto di utilizzo dei beni in leasi<span class=\"_ _2\"></span>ng, conformemente all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS<span class=\"_ _3e\"> </span></span></span></span>16, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>valutata <span class=\"_ _7\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _6\"></span>comprensivo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _2\"></span>attuale <span class=\"_ _7\"></span>dei <span class=\"_ _2\"></span>pagamenti <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>uturi <span class=\"_ _7\"></span>at<span class=\"_ _0\"></span>tualizzati<span class=\"_ _3e\"> </span>al <span class=\"_ _f\"> </span>tasso <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>finanziamento <span class=\"_ _f\"> </span>marginale <span class=\"_ _f\"> </span>come <span class=\"_ _f\"> </span>sopra <span class=\"_ _a\"> </span>definito, <span class=\"_ _f\"> </span>dei <span class=\"_ _f\"> </span>costi <span class=\"_ _a\"> </span>diretti  i<span class=\"_ _2\"></span>niziali<span class=\"_ _3e\"> </span>sostenuti <span class=\"_ _10\"></span>dal <span class=\"_ _9\"></span>locatario, <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _10\"></span>canoni <span class=\"_ _10\"></span>leasing <span class=\"_ _10\"></span>pagati <span class=\"_ _10\"></span>an<span class=\"_ _0\"></span>ticipatamente <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>sti<span class=\"_ _12\"></span>ma <span class=\"_ _10\"></span>dei<span class=\"_ _3e\"> </span>costi <span class=\"_ _29\"> </span>per <span class=\"_ _29\"> </span>lo <span class=\"_ _16\"> </span>smantellamento, <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>rimozione <span class=\"_ _16\"> </span>e <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>ripristino. <span class=\"_ _29\"> </span>Il <span class=\"_ _16\"> </span>valore <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>bene <span class=\"_ _29\"> </span>\u00e8<span class=\"_ _3e\"> </span>sistematicamente ammortizzato.<span class=\"_ _3e\"> </span>Se <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>leasing <span class=\"_ _10\"></span>trasferisce <span class=\"_ _12\"></span>la <span class=\"_ _10\"></span>propriet\u00e0 <span class=\"_ _12\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _12\"></span>sottostante <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>l<span class=\"_ _2\"></span>ocatario <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>ter<span class=\"_ _0\"></span>mine <span class=\"_ _12\"></span>della<span class=\"_ _3e\"> </span>durata del leasing <span class=\"_ _2\"></span>o se il <span class=\"_ _2\"></span>costo dell<span class=\"ff5\">\u2019</span>attivit\u00e0 consistente nel diritto <span class=\"_ _2\"></span>di utilizzo riflette <span class=\"_ _2\"></span>il fatto<span class=\"_ _3e\"> </span>che <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>locatario <span class=\"_ _10\"></span>eserciter\u00e0 <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>acqu<span class=\"_ _0\"></span>isto, <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>locat<span class=\"_ _0\"></span>ario <span class=\"_ _12\"></span>deve <span class=\"_ _10\"></span>ammortizzare <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _3e\"> </span>consistente <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _13\"> </span>diritto <span class=\"_ _13\"> </span>d\u2019uso <span class=\"_ _16\"> </span>dalla <span class=\"_ _13\"> </span>data <span class=\"_ _16\"> </span>di <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>ecorrenza <span class=\"_ _13\"> </span>fino <span class=\"_ _13\"> </span>alla <span class=\"_ _16\"> </span>fine <span class=\"_ _13\"> </span>della <span class=\"_ _16\"> </span>vita <span class=\"_ _16\"> </span>utile<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 sottostante.<span class=\"_ _3e\"> </span>Le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>per <span class=\"_ _a\"> </span>diritto <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _15\"> </span>sono <span class=\"_ _a\"> </span>quindi <span class=\"_ _a\"> </span>ammortizzate <span class=\"_ _15\"> </span>in <span class=\"_ _a\"> </span>quote <span class=\"_ _a\"> </span>costanti <span class=\"_ _15\"> </span>dalla <span class=\"_ _a\"> </span>data <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>decorrenza <span class=\"_ _15\"> </span>alla <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>ine <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _15\"></span>vita <span class=\"_ _15\"> </span>utile <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"></span>consistente <span class=\"_ _15\"> </span>nel <span class=\"_ _15\"> </span>diritto <span class=\"_ _a\"> </span>di <span class=\"_ _15\"></span>utilizzo <span class=\"_ _15\"></span>o, <span class=\"_ _15\"> </span>se<span class=\"_ _3e\"> </span>anteriore, al termine della durata del leasing, com<span class=\"_ _2\"></span>e segue: <span class=\"_ _37\"> </span><span class=\"ff5\">Diritti d\u2019uso su </span>terreni e fabbricati <span class=\"_ _38\"> </span>da 2 <span class=\"ls11\">a <span class=\"ls14\">25</span></span> <span class=\"_ _0\"></span>anni<span class=\"_ _3e\"> </span><span class=\"ff5\">Diritti d\u2019uso su </span>impianti e macchinari <span class=\"_ _39\"> </span>da 5 <span class=\"ls11\">a </span>7 anni<span class=\"_ _3e\"> </span><span class=\"ff5\">Diritti d\u2019uso su</span> altri beni <span class=\"_ _3a\"> </span>da 2 a 5 anni<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Perdite di valore (\u201cImpairment\u201d)<span class=\"_ _3e\"> </span>A <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bilan<span class=\"_ _0\"></span>cio <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>rivede <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>proprie <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>materiali<span class=\"_ _3e\"> </span>e <span class=\"_ _12\"></span>immateriali <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>determinare <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>vi <span class=\"_ _10\"></span>siano <span class=\"_ _12\"></span>indicazioni <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>queste <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>abbiano <span class=\"_ _10\"></span>sub\u00ecto<span class=\"_ _3e\"> </span>riduzioni <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>valore. <span class=\"_ _13\"> </span>Qualora <span class=\"_ _13\"> </span>queste <span class=\"_ _16\"> </span>indicazioni  esistan<span class=\"_ _0\"></span>o, <span class=\"_ _13\"> </span>viene <span class=\"_ _13\"> </span>stimato <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ammontare<span class=\"_ _3e\"> </span>recuperabile di tali <span class=\"_ _0\"></span>attivit\u00e0 per determinare l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale importo della <span class=\"_ _0\"></span>svalutazione. Dove<span class=\"_ _3e\"> </span>non <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _9\"></span>possibile <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>imare<span class=\"_ _2\"></span> <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>valore <span class=\"_ _15\"></span>recuperabile <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>individualmente, <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>Gruppo<span class=\"_ _3e\"> </span>effettua <span class=\"_ _9\"></span>la <span class=\"_ _15\"></span>stima <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>recuperabile <span class=\"_ _9\"></span>del<span class=\"_ _0\"></span><span class=\"ff5\">l\u2019</span>unit\u00e0 <span class=\"_ _9\"></span>generatrice <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _9\"></span>finanziari <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cui<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 appartiene.<span class=\"_ _3e\"> </span>Le <span class=\"_ _f\"> </span>attivit\u00e0  i<span class=\"_ _2\"></span>mmateriali  a <span class=\"_ _a\"> </span>vita  utile <span class=\"_ _a\"> </span>indef<span class=\"_ _0\"></span>inita, <span class=\"_ _f\"> </span>tra  c<span class=\"_ _2\"></span>ui  l<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>il <span class=\"_ _a\"> </span>marchio<span class=\"_ _0\"></span>, <span class=\"_ _f\"> </span>sono<span class=\"_ _3e\"> </span>verificate <span class=\"_ _36\"> </span>annualmente <span class=\"_ _36\"> </span>al <span class=\"_ _2c\"> </span>fine <span class=\"_ _36\"> </span>di <span class=\"_ _36\"> </span>d<span class=\"_ _0\"></span>etermin<span class=\"_ _2\"></span>are <span class=\"_ _2c\"> </span>se <span class=\"_ _36\"> </span>vi <span class=\"_ _36\"> </span>sono <span class=\"_ _2c\"> </span>perdite <span class=\"_ _36\"> </span>di <span class=\"_ _36\"> </span>valore<span class=\"_ _3e\"> </span>indipendentemente dalla presenza di indicazioni di perdite di valo<span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammontare <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>maggio<span class=\"_ _0\"></span>re f<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>value,</span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>costi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>vendita, <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>il<span class=\"_ _3e\"> </span>valore <span class=\"_ _10\"></span>d<span class=\"ff5\">\u2019</span>uso. <span class=\"_ _10\"></span>Nella <span class=\"_ _10\"></span>determinazione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>d<span class=\"ff5\">\u2019</span>uso, <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>flussi <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>cassa <span class=\"_ _10\"></span>futuri <span class=\"_ _10\"></span>stimati <span class=\"_ _10\"></span>sono<span class=\"_ _3e\"> </span>scontati <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>loro <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>at<span class=\"_ _2\"></span>tuale <span class=\"_ _10\"></span>utilizzando <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>tasso <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>delle <span class=\"_ _12\"></span>impost<span class=\"_ _0\"></span>e <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>rifle<span class=\"_ _2\"></span>tte <span class=\"_ _10\"></span>le<span class=\"_ _3e\"> </span>valutazioni correnti di mercato del valore del<span class=\"_ _2\"></span> denaro e dei rischi specifici dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0.<span class=\"_ _3e\"> </span>Se <span class=\"_ _15\"></span>l<span class=\"ff5\">\u2019</span>ammontare <span class=\"_ _9\"></span>recuperabile <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>(o <span class=\"_ _9\"></span>delle <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>una <span class=\"_ _15\"></span>unit\u00e0 <span class=\"_ _9\"></span>generatrice <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>flussi <span class=\"_ _14\"> </span>finanziari) <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _2e\"> </span>s<span class=\"_ _2\"></span>timato <span class=\"_ _14\"> </span>essere <span class=\"_ _14\"> </span>inferiore <span class=\"_ _14\"> </span>rispetto <span class=\"_ _11\"> </span>al <span class=\"_ _2e\"> </span>r<span class=\"_ _2\"></span>elativo <span class=\"_ _14\"> </span>valore <span class=\"_ _14\"> </span>contabile,<span class=\"_ _3e\"> </span>quest<span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>ridotto <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>minor <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>recuperabile. <span class=\"_ _12\"></span>Una <span class=\"_ _12\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>rilevata <span class=\"_ _10\"></span>nel<span class=\"_ _3e\"> </span>conto economico nello stesso periodo in cui essa viene identificata.<span class=\"_ _3e\"> </span>Quando <span class=\"_ _15\"></span>una <span class=\"_ _15\"></span>svalutazione <span class=\"_ _9\"></span>non <span class=\"_ _15\"></span>ha <span class=\"_ _15\"></span>pi\u00f9 <span class=\"_ _15\"> </span>ragione <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>essere <span class=\"_ _15\"> </span>mantenuta, <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>valore <span class=\"_ _9\"></span>contabile<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _f\"> </span>(o <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _f\"> </span>unit\u00e0 <span class=\"_ _a\"> </span>generatrice  di <span class=\"_ _a\"> </span>flussi  fi<span class=\"_ _2\"></span>nanziari), <span class=\"_ _f\"> </span>a  eccez<span class=\"_ _2\"></span>ione<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>avviamento, <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _a\"> </span>incrementato <span class=\"_ _15\"></span>al <span class=\"_ _15\"> </span>nuovo <span class=\"_ _a\"> </span>valor<span class=\"_ _2\"></span>e <span class=\"_ _a\"> </span>derivante <span class=\"_ _15\"></span>dalla <span class=\"_ _15\"> </span>stima <span class=\"_ _15\"> </span>del <span class=\"_ _a\"> </span>suo <span class=\"_ _15\"> </span>valore<span class=\"_ _3e\"> </span>recuperabile, <span class=\"_ _10\"></span>ma <span class=\"_ _9\"></span>non <span class=\"_ _10\"></span>oltre <span class=\"_ _9\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _10\"></span>netto <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>carico <span class=\"_ _9\"></span>che <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>avrebbe <span class=\"_ _9\"></span>avuto <span class=\"_ _10\"></span>se <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>on<span class=\"_ _3e\"> </span>fosse  stata  e<span class=\"_ _2\"></span>ffettuata  la <span class=\"_ _f\"> </span>svalutazione  per <span class=\"_ _f\"> </span>perdita  di <span class=\"_ _f\"> </span>valore.  Il <span class=\"_ _a\"> </span>rip<span class=\"_ _0\"></span>ristino <span class=\"_ _f\"> </span>del  valore  \u00e8<span class=\"_ _3e\"> </span>imputato al conto economico.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Partecipazioni in societ\u00e0 collegate e altre partecipazioni<span class=\"_ _3e\"> </span>Le  societ\u00e0  collegate  sono  quelle  sulle  quali  si <span class=\"_ _13\"> </span>esercita  un<span class=\"ff5\">\u2019</span>influenza  notevole,  che  si<span class=\"_ _3e\"> </span>presume <span class=\"_ _0\"></span>sussistere <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>partecipazione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>compresa <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>50% d<span class=\"_ _0\"></span>ei d<span class=\"_ _0\"></span>iritti d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>voto. <span class=\"_ _18\"> </span>Le <span class=\"_ _18\"> </span>partecipazioni <span class=\"_ _18\"> </span>in <span class=\"_ _18\"> </span>societ\u00e0 <span class=\"_ _18\"> </span>collegate <span class=\"_ _18\"> </span>sono <span class=\"_ _18\"> </span>inizialmente <span class=\"_ _18\"> </span>iscritte <span class=\"_ _17\"> </span>al <span class=\"_ _11\"> </span>costo <span class=\"_ _18\"> </span>e<span class=\"_ _3e\"> </span>successivamente <span class=\"_ _10\"></span>valutate <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>metodo <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>Patrimonio <span class=\"_ _10\"></span>ne<span class=\"_ _0\"></span>tto. <span class=\"_ _10\"></span>Il <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>contabile <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>ali<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>risponderne. <span class=\"_ _0\"></span>Il <span class=\"_ _12\"></span>costo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _12\"></span>ripristinato <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>successivi <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _0\"></span>meno<span class=\"_ _3e\"> </span>le ragioni che avevano originato le svalutazioni.<span class=\"_ _3e\"> </span>partecipazioni <span class=\"_ _19\"> </span>risulta <span class=\"_ _17\"> </span>al<span class=\"_ _2\"></span>lineato <span class=\"_ _19\"> </span>al <span class=\"_ _17\"> </span>patrimonio <span class=\"_ _19\"> </span>netto <span class=\"_ _19\"> </span>rettificato, <span class=\"_ _19\"> </span>ove <span class=\"_ _17\"> </span>necessario, <span class=\"_ _29\"> </span>per<span class=\"_ _3e\"> </span>riflettere <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _10\"></span>degli <span class=\"_ _10\"></span>IFRS <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>comprende <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>iscrizione <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>maggiori <span class=\"_ _10\"></span>valori <span class=\"_ _10\"></span>attribuiti<span class=\"_ _3e\"> </span>alle <span class=\"_ _18\"> </span>attivit\u00e0 <span class=\"_ _18\"> </span>e <span class=\"_ _18\"> </span>alle <span class=\"_ _18\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _18\"> </span>e <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _18\"> </span>avviamento <span class=\"_ _18\"> </span>individuati <span class=\"_ _11\"> </span>al <span class=\"_ _18\"> </span>momento<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _a\"> </span>Ai <span class=\"_ _15\"> </span>bilanci <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _15\"> </span>valutate <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>metodo <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Patrimonio <span class=\"_ _15\"> </span>netto<span class=\"_ _3e\"> </span>inoltre sono apportate le rettifiche necessarie a r<span class=\"_ _2\"></span>end<span class=\"_ _0\"></span>ere omogenei i<span class=\"_ _2\"></span> criteri di valutazione<span class=\"_ _3e\"> </span>con  quelli  adottati <span class=\"_ _f\"> </span>dal  Gruppo.  Gli  utili  o <span class=\"_ _f\"> </span>le  perdite  di <span class=\"_ _f\"> </span>pertinenza  del  Gruppo  sono<span class=\"_ _3e\"> </span>contabilizzati <span class=\"_ _10\"></span>dalla <span class=\"_ _12\"></span>data <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>influenza <span class=\"_ _10\"></span>notevole <span class=\"_ _12\"></span>ha <span class=\"_ _10\"></span>avuto <span class=\"_ _10\"></span>inizio <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>fino <span class=\"_ _12\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>cui<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>influenza <span class=\"_ _2\"></span>notevole <span class=\"_ _2\"></span>cessa; <span class=\"_ _2\"></span>nel caso<span class=\"_ _2\"></span> in<span class=\"_ _2\"></span> cui, <span class=\"_ _6\"></span>per effe<span class=\"_ _2\"></span>tto delle <span class=\"_ _6\"></span>perdite, la<span class=\"_ _2\"></span> Socie<span class=\"_ _2\"></span>t\u00e0 val<span class=\"_ _2\"></span>utata co<span class=\"_ _2\"></span>n<span class=\"_ _3e\"> </span>il <span class=\"_ _f\"> </span>metodo <span class=\"_ _a\"> </span>in <span class=\"_ _f\"> </span>oggetto <span class=\"_ _a\"> </span>evidenzi <span class=\"_ _f\"> </span>un  pa<span class=\"_ _2\"></span>trimonio <span class=\"_ _f\"> </span>netto <span class=\"_ _a\"> </span>negat<span class=\"_ _0\"></span>ivo, <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>valore <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>carico <span class=\"_ _a\"> </span>della<span class=\"_ _3e\"> </span>partecipazione <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>annullato <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _9\"></span>eccedenza <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>pertinenza <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Gruppo, <span class=\"_ _9\"></span>laddove<span class=\"_ _3e\"> </span>quest<span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>impegnato <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>adempiere <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>obbligazioni <span class=\"_ _0\"></span>legali <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>implicite <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>impresa<span class=\"_ _3e\"> </span>partecipata,  o <span class=\"_ _13\"> </span>comunque  a <span class=\"_ _13\"> </span>coprirne <span class=\"_ _13\"> </span>le  perdite, <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _13\"> </span>rilevata <span class=\"_ _13\"> </span>in  un <span class=\"_ _13\"> </span>apposito <span class=\"_ _13\"> </span>fondo;  le<span class=\"_ _3e\"> </span>variazioni <span class=\"_ _a\"> </span>patrimoniali <span class=\"_ _15\"> </span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>valutate <span class=\"_ _a\"> </span>con <span class=\"_ _15\"> </span>il <span class=\"_ _a\"> </span>metodo <span class=\"_ _a\"> </span>del <span class=\"_ _15\"> </span>Pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _15\"> </span>netto <span class=\"_ _a\"> </span>non<span class=\"_ _3e\"> </span>rappresentate <span class=\"_ _16\"> </span>dal <span class=\"_ _16\"> </span>risultato <span class=\"_ _16\"> </span>di <span class=\"_ _29\"> </span>conto <span class=\"_ _16\"> </span>economico <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>contabilizzate <span class=\"_ _16\"> </span>direttamente <span class=\"_ _16\"> </span>a<span class=\"_ _3e\"> </span>rettifica <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>riserve <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>patrimonio <span class=\"_ _9\"></span>netto. <span class=\"_ _10\"></span>Gli <span class=\"_ _9\"></span>utili <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>realizzati <span class=\"_ _10\"></span>generati <span class=\"_ _10\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>operazioni<span class=\"_ _3e\"> </span>poste <span class=\"_ _a\"> </span>in <span class=\"_ _15\"> </span>essere <span class=\"_ _a\"> </span>tra <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>Capogruppo/Societ\u00e0 <span class=\"_ _15\"> </span>controllate <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>partecipata <span class=\"_ _15\"> </span>valut<span class=\"_ _0\"></span>ata <span class=\"_ _15\"> </span>con <span class=\"_ _a\"> </span>il<span class=\"_ _3e\"> </span>metodo <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>Patrimonio <span class=\"_ _16\"> </span>netto <span class=\"_ _29\"> </span>sono <span class=\"_ _16\"> </span>eliminati <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>funzione <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>valore <span class=\"_ _16\"> </span>della <span class=\"_ _16\"> </span>quota <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>partecipazione <span class=\"_ _16\"> </span>del <span class=\"_ _29\"> </span>Gruppo <span class=\"_ _29\"> </span>nella <span class=\"_ _16\"> </span>partecipata <span class=\"_ _29\"> </span>stessa; <span class=\"_ _29\"> </span>le <span class=\"_ _16\"> </span>perdite <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _16\"> </span>realizzate <span class=\"_ _29\"> </span>sono<span class=\"_ _3e\"> </span>eliminate, a eccezione del caso in cui esse siano rappresentative di rid<span class=\"_ _2\"></span>uzione di valore.<span class=\"_ _3e\"> </span>Le partecipazioni in societ\u00e0 diverse dalle collegate<span class=\"_ _2\"></span> (generalmente con una percentuale di<span class=\"_ _3e\"> </span>possesso <span class=\"_ _10\"></span>inferiore <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>20%) <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>valutate <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>costo <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>acquisto, <span class=\"_ _10\"></span>eventualmente <span class=\"_ _10\"></span>ridotto <span class=\"_ _10\"></span>in<span class=\"_ _3e\"> </span>presenza  di <span class=\"_ _f\"> </span>perdite  di <span class=\"_ _a\"> </span>valore.  Qualora  l<span class=\"ff5\">\u2019</span>eventuale  perdita <span class=\"_ _f\"> </span>di  valore <span class=\"_ _a\"> </span>ecceda  il  valore<span class=\"_ _3e\"> </span>contabile <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>artecipazione, <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>procede <span class=\"_ _10\"></span>ad <span class=\"_ _0\"></span>azzerare <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>partecipazione <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>la<span class=\"_ _3e\"> </span>quota di <span class=\"_ _2\"></span>ulteriori <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>\u00e8 rilevata <span class=\"_ _2\"></span>come fondo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>passivo nel <span class=\"_ _2\"></span>caso in<span class=\"_ _2\"></span> cui l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Societ\u00e0 abbia<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Le partecipazioni in societ\u00e0 diverse dalle collegate<span class=\"_ _2\"></span> (generalmente con una percentuale di<span class=\"_ _3e\"> </span>possesso <span class=\"_ _10\"></span>inferiore <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>20%) <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>valutate <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>costo <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>acquisto, <span class=\"_ _10\"></span>eventualmente <span class=\"_ _10\"></span>ridotto <span class=\"_ _10\"></span>in<span class=\"_ _3e\"> </span>presenza  di <span class=\"_ _f\"> </span>perdite  di <span class=\"_ _a\"> </span>valore.  Qualora  l<span class=\"ff5\">\u2019</span>eventuale  perdita <span class=\"_ _f\"> </span>di  valore <span class=\"_ _a\"> </span>ecceda  il  valore<span class=\"_ _3e\"> </span>contabile <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>artecipazione, <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>procede <span class=\"_ _10\"></span>ad <span class=\"_ _0\"></span>azzerare <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>partecipazione <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>la<span class=\"_ _3e\"> </span>quota di <span class=\"_ _2\"></span>ulteriori <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>\u00e8 rilevata <span class=\"_ _2\"></span>come fondo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>passivo nel <span class=\"_ _2\"></span>caso in<span class=\"_ _2\"></span> cui l<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Societ\u00e0 abbia<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>risponderne. <span class=\"_ _0\"></span>Il <span class=\"_ _12\"></span>costo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _12\"></span>ripristinato <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>successivi <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _0\"></span>meno<span class=\"_ _3e\"> </span>le ragioni che avevano originato le svalutazioni.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "Rimanenze<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>rimanenze <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>iscritte <span class=\"_ _15\"></span>al <span class=\"_ _15\"> </span>minore <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>costo <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>acquisto <span class=\"_ _15\"> </span>(comprensivo <span class=\"_ _15\"></span>degli <span class=\"_ _15\"></span>oneri<span class=\"_ _3e\"> </span>accessori) <span class=\"_ _16\"> </span>o <span class=\"_ _29\"> </span>di <span class=\"_ _16\"> </span>produzione <span class=\"_ _16\"> </span>e <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>presumibile <span class=\"_ _29\"> </span>valore <span class=\"_ _16\"> </span>netto <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>re<span class=\"_ _0\"></span>alizzo, <span class=\"_ _16\"> </span>rappresentato<span class=\"_ _3e\"> </span>dall<span class=\"ff5\">\u2019</span>ammontare  che  l<span class=\"ff5\">\u2019</span>impresa  si <span class=\"_ _f\"> </span>attende  di  ottenere  dalla <span class=\"_ _f\"> </span>loro  vendita  nel  normale<span class=\"_ _3e\"> </span>svolgimento dell<span class=\"ff5\">\u2019</span>attivit\u00e0.<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>giacenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mat<span class=\"_ _0\"></span>erie <span class=\"_ _0\"></span>prime, <span class=\"_ _0\"></span>materiali d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>imballaggio, <span class=\"_ _0\"></span>semilavorati <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prodotti<span class=\"_ _3e\"> </span>finiti \u00e8 determinato applicando il metodo del cost<span class=\"_ _2\"></span>o medio ponderato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su ba<span class=\"_ _2\"></span>se annua<span class=\"_ _0\"></span>.<span class=\"_ _3e\"> </span>Il <span class=\"_ _15\"></span>costo <span class=\"_ _15\"></span>di <span class=\"_ _9\"></span>pro<span class=\"_ _0\"></span>duzione <span class=\"_ _9\"></span>dei <span class=\"_ _15\"> </span>prodotti <span class=\"_ _15\"></span>finiti <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>semilavorati <span class=\"_ _9\"></span>include <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>costo <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>iretto <span class=\"_ _9\"></span>dei<span class=\"_ _3e\"> </span>materiali <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>lavoro <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _12\"></span>una <span class=\"_ _10\"></span>quota <span class=\"_ _10\"></span>delle <span class=\"_ _12\"></span>spese <span class=\"_ _10\"></span>generali <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>produzione <span class=\"_ _12\"></span>defin<span class=\"_ _0\"></span>ita <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>base<span class=\"_ _3e\"> </span>alla normale capacit\u00e0 produttiva, non considerando gli oneri <span class=\"_ _2\"></span>finanziari.<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>scorte obsolete <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>lento r<span class=\"_ _2\"></span>igiro so<span class=\"_ _2\"></span>no valuta<span class=\"_ _2\"></span>te in <span class=\"_ _2\"></span>relazione <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>loro <span class=\"_ _2\"></span>possibilit\u00e0 di <span class=\"_ _2\"></span>utilizzo<span class=\"_ _3e\"> </span>o di realizzo.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "Attivit\u00e0 e passivit\u00e0 derivanti da con<span class=\"_ _2\"></span>tratti<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>iscrizione <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>bilancio <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>contratti <span class=\"_ _9\"></span>(di <span class=\"_ _9\"></span>seguito <span class=\"_ _9\"></span>anche<span class=\"_ _3e\"> </span>\u201ccommesse\u201d) dipen<span class=\"_ _0\"></span>de dalla met<span class=\"_ _0\"></span>odologia con cui avvien<span class=\"_ _0\"></span>e il <span class=\"_ _0\"></span>trasferimento del controllo <span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span>cliente del bene o del ser<span class=\"_ _2\"></span>vizio: nel caso in cui ci\u00f2 avvenga gradualmente man mano che il<span class=\"_ _3e\"> </span>bene <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _10\"></span>costruito <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>le <span class=\"_ _12\"></span>prestazioni <span class=\"_ _12\"></span>sono <span class=\"_ _10\"></span>rese, <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _10\"></span>sono <span class=\"_ _12\"></span>iscritte <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>base <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>valore <span class=\"_ _12\"></span>dei<span class=\"_ _3e\"> </span>corrispettivi <span class=\"_ _12\"></span>contrattuali <span class=\"_ _0\"></span>pattuiti, <span class=\"_ _12\"></span>secondo <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>metodo <span class=\"_ _0\"></span>del <span class=\"_ _10\"></span><span class=\"ff7\">cost <span class=\"_ _12\"></span>to <span class=\"_ _12\"></span>cost</span>, <span class=\"_ _12\"></span>tenuto <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>dello<span class=\"_ _3e\"> </span>stato <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>avanzamento <span class=\"_ _15\"></span>raggiunto; <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _15\"></span>caso <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>cui, <span class=\"_ _9\"></span>invece, <span class=\"_ _15\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _15\"> </span>trasferimento <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>controllo<span class=\"_ _3e\"> </span>avvenga <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>della <span class=\"_ _6\"></span>consegna <span class=\"_ _2\"></span>finale <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bene <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>completamento <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>erogazione<span class=\"_ _3e\"> </span>dei servizi promessi, le attivit\u00e0 vengono iscritte al c<span class=\"_ _2\"></span>osto <span class=\"_ _0\"></span>di acquisto.<span class=\"_ _3e\"> </span>Un <span class=\"_ _f\"> </span>contratto <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _a\"> </span>rilevato <span class=\"_ _f\"> </span>come <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>singola <span class=\"_ _f\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>se <span class=\"_ _f\"> </span>identifica <span class=\"_ _a\"> </span>un<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>unica <span class=\"_ _a\"> </span>ob<span class=\"_ _0\"></span>bligazione<span class=\"_ _3e\"> </span>contrattuale, ossia <span class=\"_ _2\"></span>se la <span class=\"_ _2\"></span>promessa \u00e8 <span class=\"_ _2\"></span>quella di <span class=\"_ _2\"></span>trasferire un sing<span class=\"_ _2\"></span>olo bene/servizio <span class=\"_ _2\"></span>al cliente<span class=\"_ _3e\"> </span>lungo  u<span class=\"_ _0\"></span>n  arco <span class=\"_ _13\"> </span>temporale  att<span class=\"_ _0\"></span>raverso  le <span class=\"_ _13\"> </span>stesse  modalit\u00e0.  Se<span class=\"_ _0\"></span>  all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>interno  del <span class=\"_ _13\"> </span>contratto<span class=\"_ _3e\"> </span>vengono <span class=\"_ _2d\"> </span>individuate <span class=\"_ _2d\"> </span>differenti <span class=\"_ _32\"> </span>obbli<span class=\"_ _0\"></span>gazioni <span class=\"_ _32\"> </span>con<span class=\"_ _0\"></span>trattuali, <span class=\"_ _32\"> </span>queste <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>rilevate<span class=\"_ _3e\"> </span>contabilmente come distinte attivit\u00e0 derivanti dall<span class=\"_ _2\"></span>o stesso contratto con il cliente.<span class=\"_ _3e\"> </span>In <span class=\"_ _12\"></span>particolare, <span class=\"_ _10\"></span>l<span class=\"ff5\">e <span class=\"_ _12\"></span>\u201cattivit\u00e0 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>contratti\u201d <span class=\"_ _10\"></span></span>rappresentate <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _12\"></span>rimanenze <span class=\"_ _10\"></span>finali <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>lavori <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>corso, <span class=\"_ _10\"></span>considerando <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>costi <span class=\"_ _10\"></span>sostenuti <span class=\"_ _10\"></span>so<span class=\"_ _2\"></span>mmati <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>margini <span class=\"_ _12\"></span>rilevati<span class=\"_ _0\"></span>, <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>esposte<span class=\"_ _3e\"> </span>nel <span class=\"_ _12\"></span>bilancio <span class=\"_ _12\"></span>consolidato <span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>netto <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>anticipi <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>acconti <span class=\"_ _12\"></span>contrattuali <span class=\"_ _12\"></span>ricevuti. <span class=\"_ _12\"></span>Qualora <span class=\"_ _12\"></span>gli<span class=\"_ _3e\"> </span>anticipi/acconti <span class=\"_ _0\"></span>contrattuali <span class=\"_ _12\"></span>ricevuti <span class=\"_ _0\"></span>eccedano <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>rimanenze <span class=\"_ _12\"></span>finali <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>lavori <span class=\"_ _0\"></span>in<span class=\"_ _3e\"> </span>corso, <span class=\"_ _17\"> </span>vengono <span class=\"_ _18\"> </span>classificati <span class=\"_ _17\"> </span>tra <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>\u201cpassivit\u00e0 <span class=\"_ _18\"> </span><span class=\"ff4\">derivanti <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>contratti<span class=\"_ _0\"></span></span>\u201d; <span class=\"_ _17\"> </span>diversamente,<span class=\"_ _3e\"> </span>verranno <span class=\"_ _15\"></span>classificati <span class=\"_ _9\"></span>in <span class=\"_ _15\"></span>una <span class=\"_ _9\"></span>apposita <span class=\"_ _15\"> </span>voce <span class=\"_ _15\"></span>dell<span class=\"ff5\">\u2019</span>attivo <span class=\"_ _15\"></span>denominata <span class=\"_ _9\"></span><span class=\"ff5\">\u201c<span class=\"_ _0\"></span></span>attivit<span class=\"_ _2\"></span>\u00e0 <span class=\"_ _15\"></span>derivanti <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>a<span class=\"_ _3e\"> </span>contratti\u201d<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Nel <span class=\"_ _2\"></span>caso <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>preveda <span class=\"_ _2\"></span>che<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>comp<span class=\"_ _0\"></span>letamento <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>commessa <span class=\"_ _6\"></span>possa <span class=\"_ _2\"></span>determinare<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insorgere<span class=\"_ _3e\"> </span>di <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>perdita <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>livello <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>margine <span class=\"_ _2\"></span>industriale, <span class=\"_ _6\"></span>questa <span class=\"_ _2\"></span>viene <span class=\"_ _6\"></span>riconosciuta <span class=\"_ _6\"></span>nella <span class=\"_ _2\"></span>sua <span class=\"_ _6\"></span>interezza<span class=\"_ _3e\"> </span>nel periodo in cui la<span class=\"_ _2\"></span> stessa divenga ragionevolmente prevedibile<span class=\"_ _2\"></span> ed esposta nei fondi per<span class=\"_ _3e\"> </span>rischi e oneri come \u201cfondo per contratti onerosi\u201d.<span class=\"_ _3e\"> </span>La <span class=\"_ _17\"> </span>chiu<span class=\"_ _0\"></span>sura <span class=\"_ _17\"> </span>contabile <span class=\"_ _17\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>commesse <span class=\"_ _18\"> </span>avviene <span class=\"_ _17\"> </span>successivamente <span class=\"_ _18\"> </span>al <span class=\"_ _17\"> </span>collaudo <span class=\"_ _17\"> </span>delle<span class=\"_ _3e\"> </span>installazioni.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Attivit\u00e0 finanziarie<span class=\"_ _3e\"> </span>Al <span class=\"_ _12\"></span>momento <span class=\"_ _10\"></span>della <span class=\"_ _12\"></span>rilevazione <span class=\"_ _12\"></span>iniziale, <span class=\"_ _10\"></span>le <span class=\"_ _0\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _10\"></span>sono <span class=\"_ _12\"></span>classificate <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _12\"></span>alle<span class=\"_ _3e\"> </span>successive <span class=\"_ _12\"></span>mo<span class=\"_ _0\"></span>dalit\u00e0 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>misurazione <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>una <span class=\"_ _12\"></span>delle <span class=\"_ _10\"></span>tre <span class=\"_ _10\"></span>categorie <span class=\"_ _12\"></span>individuate <span class=\"_ _10\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _10\"></span>9. <span class=\"_ _12\"></span>La<span class=\"_ _3e\"> </span>classificazione <span class=\"_ _12\"></span>dipende <span class=\"_ _12\"></span>dalle <span class=\"_ _12\"></span>caratteristiche <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cassa <span class=\"_ _12\"></span>contrattuali <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>dal <span class=\"_ _10\"></span>modello<span class=\"_ _3e\"> </span>di business che il Gruppo adotta per la loro gestione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _12\"></span>modello<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>business <span class=\"_ _10\"></span>si <span class=\"_ _12\"></span>riferisce <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>modo <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>generati <span class=\"_ _12\"></span>i <span class=\"_ _10\"></span>flussi <span class=\"_ _12\"></span>finanziari <span class=\"_ _10\"></span>che <span class=\"_ _0\"></span>pu\u00f2<span class=\"_ _3e\"> </span>risultare <span class=\"_ _9\"></span>dalla <span class=\"_ _10\"></span>raccolta <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>finanziari <span class=\"_ _10\"></span>contrattuali, <span class=\"_ _9\"></span>dalla <span class=\"_ _9\"></span>vendita <span class=\"_ _10\"></span>delle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>da<span class=\"_ _3e\"> </span>entrambi.<span class=\"_ _3e\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">attivit\u00e0 <span class=\"_ _a\"> </span>finanziaria <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"> </span>classificata <span class=\"_ _a\"> </span>tra <span class=\"_ _15\"> </span>le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>valutate <span class=\"_ _15\"> </span>al <span class=\"_ _a\"> </span>costo <span class=\"_ _a\"> </span>ammortizzato<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>se <span class=\"_ _15\"> </span>\u00e8<span class=\"_ _3e\"> </span></span></span>posseduta <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>quadro <span class=\"_ _15\"></span>di <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>modello <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>business <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>cui <span class=\"_ _9\"></span>obiettivo <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _15\"></span>la <span class=\"_ _9\"></span>raccolta <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>flussi<span class=\"_ _3e\"> </span>finanziari <span class=\"_ _12\"></span>previsti <span class=\"_ _10\"></span>da <span class=\"_ _12\"></span>contratto, <span class=\"_ _10\"></span>rappresen<span class=\"_ _2\"></span>tat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>nicamente <span class=\"_ _12\"></span>da <span class=\"_ _10\"></span>pagamenti, <span class=\"_ _0\"></span>previs<span class=\"_ _12\"></span>ti <span class=\"_ _10\"></span>a <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span>predeterminate, <span class=\"_ _2\"></span>del capitale e<span class=\"_ _2\"></span> degli <span class=\"_ _2\"></span>interessi. La <span class=\"_ _2\"></span>valutazione p<span class=\"_ _2\"></span>revede l<span class=\"ff5\">\u2019</span>utilizzo del <span class=\"_ _2\"></span>criterio<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _3e\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">attivit\u00e0 <span class=\"_ _a\"> </span>finanziaria <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _a\"> </span>classificata <span class=\"_ _a\"> </span>tra <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _f\"> </span>valutate <span class=\"_ _a\"> </span>al  <span class=\"ff7\">fair<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>value<span class=\"ff4\"> <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>variazioni<span class=\"_ _3e\"> </span></span></span></span></span>rilevate <span class=\"_ _a\"> </span>a <span class=\"_ _15\"> </span>conto <span class=\"_ _a\"> </span>economico <span class=\"_ _15\"> </span>complessivo <span class=\"_ _a\"> </span>se <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _a\"> </span>posseduta <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>quadro <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>un <span class=\"_ _a\"> </span>modello <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>business <span class=\"_ _29\"> </span>il <span class=\"_ _16\"> </span>cui <span class=\"_ _29\"> </span>obiettivo <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>conseguito <span class=\"_ _29\"> </span>sia <span class=\"_ _16\"> </span>mediante <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>raccolta <span class=\"_ _16\"> </span>dei <span class=\"_ _29\"> </span>flussi <span class=\"_ _29\"> </span>finanziari<span class=\"_ _3e\"> </span>contrattuali <span class=\"_ _17\"> </span>che <span class=\"_ _19\"> </span>la <span class=\"_ _17\"> </span>vendita <span class=\"_ _19\"> </span>delle <span class=\"_ _17\"> </span>stesse <span class=\"_ _17\"> </span>e<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>sono <span class=\"_ _19\"> </span>pre<span class=\"_ _0\"></span>visti <span class=\"_ _19\"> </span>contrattualment<span class=\"_ _0\"></span>e, <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>da<span class=\"_ _2\"></span>te<span class=\"_ _3e\"> </span>predeterminate, <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>rappresentati <span class=\"_ _0\"></span>unicamente <span class=\"_ _12\"></span>da <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>capitale <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>interessi. <span class=\"_ _9\"></span>Per <span class=\"_ _10\"></span>le <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>incluse <span class=\"_ _10\"></span>in <span class=\"_ _9\"></span>questa <span class=\"_ _9\"></span>categoria, <span class=\"_ _10\"></span>gli <span class=\"_ _9\"></span>interessi <span class=\"_ _9\"></span>attivi, <span class=\"_ _10\"></span>le <span class=\"_ _9\"></span>va<span class=\"_ _0\"></span>riazioni <span class=\"_ _9\"></span>per<span class=\"_ _3e\"> </span>differenze cambio <span class=\"_ _2\"></span>e le <span class=\"_ _2\"></span>perdite per <span class=\"_ _2\"></span>riduzione di <span class=\"_ _2\"></span>valore sono <span class=\"_ _2\"></span>rilevati a <span class=\"_ _2\"></span>conto economico <span class=\"_ _2\"></span>nel<span class=\"_ _3e\"> </span>risultato <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>periodo; <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>rimanenti <span class=\"_ _29\"> </span>variazioni <span class=\"_ _29\"> </span>del <span class=\"_ _19\"> </span><span class=\"ff7\">fair <span class=\"_ _29\"> </span>value</span> <span class=\"_ _29\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _29\"> </span>rilevate<span class=\"_ _2\"></span> <span class=\"_ _19\"> </span>nel <span class=\"_ _29\"> </span>conto<span class=\"_ _3e\"> </span>economico <span class=\"_ _0\"></span>complessivo. <span class=\"_ _0\"></span>Al <span class=\"_ _12\"></span>momento <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eliminazione, la <span class=\"_ _12\"></span>variazione <span class=\"_ _0\"></span>cumulativa <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span><span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> rilevata in OCI viene rilasciata nel conto economico.<span class=\"_ _3e\"> </span></span>In <span class=\"_ _a\"> </span>fase <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>rilevazione <span class=\"_ _a\"> </span>iniziale <span class=\"_ _f\"> </span>gli <span class=\"_ _a\"> </span>strumenti <span class=\"_ _a\"> </span>rappresentativi <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>capitale <span class=\"_ _a\"> </span>possono <span class=\"_ _a\"> </span>essere<span class=\"_ _3e\"> </span>inclusi nella <span class=\"_ _2\"></span>categoria delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie valu<span class=\"_ _2\"></span>tate al <span class=\"ff7\">fair value</span> con <span class=\"_ _2\"></span>variazioni rilevate<span class=\"_ _3e\"> </span>nel conto economico.<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>categoria <span class=\"_ _0\"></span>delle <span class=\"_ _12\"></span>attivit\u00e0 fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _0\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _12\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto<span class=\"_ _3e\"> </span>economico <span class=\"_ _a\"> </span>comprende <span class=\"_ _15\"></span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>detenute <span class=\"_ _15\"></span>per <span class=\"_ _15\"> </span>la <span class=\"_ _a\"> </span>negoziazione, <span class=\"_ _15\"></span>ossia <span class=\"_ _15\"> </span>acqu<span class=\"_ _0\"></span>isite <span class=\"_ _15\"></span>per <span class=\"_ _15\"> </span>la<span class=\"_ _3e\"> </span>vendita nel breve periodo, e le attivit\u00e0 designate come tali.<span class=\"_ _3e\"> </span>Al <span class=\"_ _9\"></span>momento <span class=\"_ _10\"></span>della <span class=\"_ _9\"></span>rilevazione <span class=\"_ _10\"></span>in<span class=\"_ _0\"></span>iziale, <span class=\"_ _10\"></span>un <span class=\"_ _9\"></span>titolo <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>capitale <span class=\"_ _9\"></span>non <span class=\"_ _10\"></span>detenuto <span class=\"_ _9\"></span>per <span class=\"_ _10\"></span>f<span class=\"_ _0\"></span>inalit\u00e0 <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>trading pu\u00f2 essere designato tra gli strumenti finanziari le c<span class=\"_ _2\"></span>ui variazioni successive di <span class=\"_ _0\"></span><span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _0\"></span>sono rilevate n<span class=\"_ _0\"></span>elle altre <span class=\"_ _0\"></span>componenti del <span class=\"_ _0\"></span>conto economico complessivo. <span class=\"_ _0\"></span>Tale scelta<span class=\"_ _3e\"> </span></span>viene effettuata per ciascuna attivit\u00e0 ed \u00e8 irrevocabile.<span class=\"_ _3e\"> </span>Cancellazione di attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie<span class=\"_ _3e\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">attivit\u00e0 finanziaria viene cancellata dal bilancio quando:<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">i diritti a ricevere flussi finanziari dall<span class=\"ff5\">\u2019</span>attivit\u00e0 sono estinti;<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _15\"></span>conserva <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>diritto <span class=\"_ _15\"></span>a <span class=\"_ _9\"></span>ricevere <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>finanziari <span class=\"_ _9\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0, <span class=\"_ _15\"></span>ma <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>assunto<span class=\"_ _3e\"> </span></span></span>l<span class=\"ff5\">\u2019</span>obbligo contrattuale di <span class=\"_ _2\"></span>corrisponderli interamente e <span class=\"_ _2\"></span>senza ritardi a <span class=\"_ _2\"></span>una terza parte;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _12\"></span>ha <span class=\"_ _0\"></span>trasferito <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>ricevere <span class=\"_ _0\"></span>flussi <span class=\"_ _12\"></span>finanziari <span class=\"_ _0\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>ha <span class=\"_ _0\"></span>trasferito<span class=\"_ _3e\"> </span></span></span>sostanzialmente tutti i <span class=\"_ _2\"></span>rischi e benefici della <span class=\"_ _2\"></span>propriet\u00e0 dell<span class=\"ff5\">\u2019</span>attivit\u00e0 finanziaria oppure<span class=\"_ _3e\"> </span>ne ha trasferito il controllo.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Cancellazione di attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie<span class=\"_ _3e\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">attivit\u00e0 finanziaria viene cancellata dal bilancio quando:<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">i diritti a ricevere flussi finanziari dall<span class=\"ff5\">\u2019</span>attivit\u00e0 sono estinti;<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _15\"></span>conserva <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>diritto <span class=\"_ _15\"></span>a <span class=\"_ _9\"></span>ricevere <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>finanziari <span class=\"_ _9\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0, <span class=\"_ _15\"></span>ma <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>assunto<span class=\"_ _3e\"> </span></span></span>l<span class=\"ff5\">\u2019</span>obbligo contrattuale di <span class=\"_ _2\"></span>corrisponderli interamente e <span class=\"_ _2\"></span>senza ritardi a <span class=\"_ _2\"></span>una terza parte;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _12\"></span>ha <span class=\"_ _0\"></span>trasferito <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>ricevere <span class=\"_ _0\"></span>flussi <span class=\"_ _12\"></span>finanziari <span class=\"_ _0\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>ha <span class=\"_ _0\"></span>trasferito<span class=\"_ _3e\"> </span></span></span>sostanzialmente tutti i <span class=\"_ _2\"></span>rischi e benefici della <span class=\"_ _2\"></span>propriet\u00e0 dell<span class=\"ff5\">\u2019</span>attivit\u00e0 finanziaria oppure<span class=\"_ _3e\"> </span>ne ha trasferito il controllo.<span class=\"_ _3e\"> </span>Cancellazione di passivit\u00e0 finanziarie<span class=\"_ _3e\"> </span>Una passivit\u00e0 finanziaria <span class=\"_ _2\"></span>viene cancellata quando l<span class=\"ff5\">\u2019</span>obbligazione sottostante <span class=\"_ _2\"></span>la passivit\u00e0 \u00e8<span class=\"_ _3e\"> </span>estinta, <span class=\"_ _13\"> </span>annullata  ovvero <span class=\"_ _13\"> </span>adempiuta.  Laddove <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>passivit\u00e0  finanziaria  esist<span class=\"_ _0\"></span>ente  sia<span class=\"_ _3e\"> </span>sostituita <span class=\"_ _16\"> </span>da <span class=\"_ _16\"> </span>un<span class=\"ff5\">\u2019</span>altra <span class=\"_ _16\"> </span>dello <span class=\"_ _16\"> </span>stesso <span class=\"_ _16\"> </span>prestatore, <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>condizioni <span class=\"_ _16\"> </span>sostanzialmente <span class=\"_ _16\"> </span>diverse,<span class=\"_ _3e\"> </span>oppure <span class=\"_ _0\"></span>le condizion<span class=\"_ _0\"></span>i di <span class=\"_ _0\"></span>una p<span class=\"_ _0\"></span>assivit\u00e0 esistente <span class=\"_ _0\"></span>vengano <span class=\"_ _0\"></span>sostanzialmente mod<span class=\"_ _0\"></span>ificate, tale<span class=\"_ _3e\"> </span>scambio <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>modifica  viene <span class=\"_ _13\"> </span>trattato <span class=\"_ _13\"> </span>come  un<span class=\"_ _0\"></span>a  cancellazione <span class=\"_ _13\"> </span>contabile  della <span class=\"_ _13\"> </span>passivit\u00e0<span class=\"_ _3e\"> </span>originale, <span class=\"_ _13\"> </span>accompagnata <span class=\"_ _13\"> </span>dalla <span class=\"_ _13\"> </span>rilevaz<span class=\"_ _0\"></span>ione <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>nuova <span class=\"_ _13\"> </span>passivit\u00e0, <span class=\"_ _13\"> </span>con <span class=\"_ _13\"> </span>iscrizione <span class=\"_ _16\"> </span>nel<span class=\"_ _3e\"> </span>prospetto  del  conto  economico <span class=\"_ _f\"> </span>delle  eventuali  differenz<span class=\"_ _0\"></span>e  tra  i  valori <span class=\"_ _f\"> </span>contabili  della<span class=\"_ _3e\"> </span>passivit\u00e0 estinta e di quella accesa.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "i flussi finanziari <span class=\"_ _2\"></span>contrattuali dovuti in conformit\u00e0 <span class=\"_ _2\"></span>al cont<span class=\"_ _0\"></span>ratto e <span class=\"_ _2\"></span>tutti i flussi <span class=\"_ _2\"></span>finanziari che<span class=\"_ _3e\"> </span>Crediti commerciali<span class=\"_ _3e\"> </span>I crediti commerciali <span class=\"_ _2\"></span>che non contengono una co<span class=\"_ _2\"></span>mponente di finanziamento significativa<span class=\"_ _3e\"> </span>sono <span class=\"_ _12\"></span>valutati <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>prezzo <span class=\"_ _12\"></span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _12\"></span>determinato <span class=\"_ _10\"></span>secondo <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _12\"></span>15<span class=\"_ _0\"></span>. <span class=\"_ _12\"></span>Essi <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>rilevati<span class=\"_ _3e\"> </span>al <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>nominale <span class=\"_ _12\"></span>ridotto <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>fondo <span class=\"_ _12\"></span>svalutazione <span class=\"_ _10\"></span>per <span class=\"_ _0\"></span>riflettere <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>stima <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>perdite<span class=\"_ _3e\"> </span>attese <span class=\"_ _0\"></span>su crediti <span class=\"_ _0\"></span>(cd. <span class=\"ff7\">expected <span class=\"_ _0\"></span>credit loss</span>). Le <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>attese si basano <span class=\"_ _0\"></span>sulla differenza tra<span class=\"_ _3e\"> </span>il Gruppo si<span class=\"_ _2\"></span> aspetta di<span class=\"_ _2\"></span> ricevere, c<span class=\"_ _2\"></span>omprensivi dei <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _2\"></span>derivanti dalla escussio<span class=\"_ _2\"></span>ne<span class=\"_ _3e\"> </span>delle <span class=\"_ _2\"></span>garanzie <span class=\"_ _2\"></span>reali <span class=\"_ _6\"></span>detenute <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>altre <span class=\"_ _2\"></span>garanzie <span class=\"_ _2\"></span>sul <span class=\"_ _6\"></span>credito c<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>integrante <span class=\"_ _6\"></span>delle<span class=\"_ _3e\"> </span>condizioni contrattuali.<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>svalutazioni <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>ammontari <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>recuperabili <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico<span class=\"_ _3e\"> </span>quando <span class=\"_ _10\"></span>vi <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>evidenza <span class=\"_ _12\"></span>oggett<span class=\"_ _0\"></span>iva <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>i <span class=\"_ _10\"></span>crediti <span class=\"_ _10\"></span>hanno <span class=\"_ _10\"></span>perso <span class=\"_ _10\"></span>valore. <span class=\"_ _10\"></span>La <span class=\"_ _10\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>possibile <span class=\"_ _13\"> </span>mancato <span class=\"_ _13\"> </span>incasso  dei <span class=\"_ _13\"> </span>crediti <span class=\"_ _13\"> </span>commerciali  \u00e8 <span class=\"_ _13\"> </span>effettuata <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>maniera  ana<span class=\"_ _12\"></span>litica,<span class=\"_ _3e\"> </span>tenendo <span class=\"_ _13\"> </span>conto  dell<span class=\"ff5\">\u2019</span>esperienza  storica  di <span class=\"_ _13\"> </span>recupero,  dei  ritardi  di <span class=\"_ _13\"> </span>pagamento  e  delle<span class=\"_ _3e\"> </span>situazioni <span class=\"_ _12\"></span>oggettive <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>clienti, <span class=\"_ _12\"></span>avvalendosi <span class=\"_ _12\"></span>altres\u00ec <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>supporto <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>legali <span class=\"_ _10\"></span>incaricati <span class=\"_ _0\"></span>dalla<span class=\"_ _3e\"> </span>societ\u00e0 di seguire il contenzioso.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Cassa e mezzi equivalenti<span class=\"_ _3e\"> </span>La <span class=\"_ _a\"> </span>voce <span class=\"_ _a\"> </span>relativa <span class=\"_ _a\"> </span>alla <span class=\"_ _a\"> </span>cassa <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>mezzi <span class=\"_ _a\"> </span>equivalenti <span class=\"_ _a\"> </span>include <span class=\"_ _a\"> </span>cassa, <span class=\"_ _a\"> </span>conti <span class=\"_ _a\"> </span>correnti <span class=\"_ _a\"> </span>bancari <span class=\"_ _15\"> </span>e<span class=\"_ _3e\"> </span>depositi <span class=\"_ _0\"></span>rimborsabili <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>domanda <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>altri <span class=\"_ _0\"></span>investimenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>breve <span class=\"_ _0\"></span>termine <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>elevata<span class=\"_ _3e\"> </span>liquidit\u00e0, <span class=\"_ _15\"></span>che <span class=\"_ _9\"></span>sono <span class=\"_ _15\"> </span>prontamente <span class=\"_ _15\"></span>convertibili <span class=\"_ _9\"></span>in <span class=\"_ _15\"></span>cassa <span class=\"_ _9\"></span>e <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>soggetti <span class=\"_ _15\"> </span>a <span class=\"_ _15\"></span>un <span class=\"_ _15\"></span>rischio <span class=\"_ _9\"></span>non<span class=\"_ _3e\"> </span>significativo <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>variazione <span class=\"_ _16\"> </span>di <span class=\"_ _13\"> </span>valor<span class=\"_ _0\"></span>e. <span class=\"_ _16\"> </span>Pertanto, <span class=\"_ _13\"> </span>un <span class=\"_ _16\"> </span>impiego <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _16\"> </span>solitamente<span class=\"_ _3e\"> </span>classificato <span class=\"_ _12\"></span>come <span class=\"_ _10\"></span>disponibilit\u00e0 <span class=\"_ _12\"></span>liquida <span class=\"_ _12\"></span>equivalente <span class=\"_ _12\"></span>quando <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>breve <span class=\"_ _12\"></span>scadenza, <span class=\"_ _10\"></span>ovvero <span class=\"_ _12\"></span>a<span class=\"_ _3e\"> </span>tre mesi o meno dalla data di immediata disponibilit\u00e0.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Passivit\u00e0 finanziarie - Finanziamenti<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>passivit\u00e0 finanziarie <span class=\"_ _6\"></span>del Gruppo <span class=\"_ _2\"></span>comprendono <span class=\"_ _2\"></span>mutui, finanziamenti<span class=\"_ _2\"></span> e <span class=\"_ _2\"></span>scoperti <span class=\"_ _2\"></span>bancari,<span class=\"_ _3e\"> </span>debiti derivanti dalle operazioni di acquisizione aziendali e s<span class=\"_ _2\"></span>trumenti finanziari derivati.<span class=\"_ _3e\"> </span>Tutte <span class=\"_ _12\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo <span class=\"_ _12\"></span>ammortizzato. <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>consegue <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>se <span class=\"_ _0\"></span>il<span class=\"_ _3e\"> </span>tasso <span class=\"_ _19\"> </span>di <span class=\"_ _29\"> </span>interesse <span class=\"_ _19\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _19\"> </span>non <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>significativame<span class=\"_ _2\"></span>nte <span class=\"_ _19\"> </span>differente <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _29\"> </span>tasso <span class=\"_ _19\"> </span>di<span class=\"_ _3e\"> </span>mercato, <span class=\"_ _10\"></span>il <span class=\"_ _0\"></span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>inizialmente <span class=\"_ _12\"></span>iscritto <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>val<span class=\"_ _2\"></span>ore <span class=\"_ _10\"></span>pari <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>valore <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ominale, <span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>netto <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span>tutti i costi di transazione e di tutti i<span class=\"_ _2\"></span> premi, gli sconti e gli abbuoni direttamente derivanti<span class=\"_ _3e\"> </span>dalla  transazione  che <span class=\"_ _f\"> </span>ha  generato  il <span class=\"_ _f\"> </span>debito.  Tali  costi <span class=\"_ _f\"> </span>di  transazione,  quali  le<span class=\"_ _2\"></span>  spese<span class=\"_ _3e\"> </span>accessorie <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>ottenere <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>finanziamenti, <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>eventuali <span class=\"_ _9\"></span>commissioni <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>ogni <span class=\"_ _9\"></span>differenza <span class=\"_ _9\"></span>tra<span class=\"_ _3e\"> </span>valore <span class=\"_ _a\"> </span>iniziale <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>valore <span class=\"_ _15\"> </span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _15\"> </span>a <span class=\"_ _a\"> </span>scadenza <span class=\"_ _a\"> </span>sono <span class=\"_ _15\"> </span>ripartiti <span class=\"_ _a\"> </span>lungo <span class=\"_ _a\"> </span>la <span class=\"_ _15\"> </span>durata <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>debito<span class=\"_ _3e\"> </span>utilizzando il criterio dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _3e\"> </span>Quando, <span class=\"_ _17\"> </span>invece, <span class=\"_ _17\"> </span>risulta <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _17\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _17\"> </span>desumibile <span class=\"_ _17\"> </span>dalle<span class=\"_ _3e\"> </span>condizioni <span class=\"_ _2\"></span>contrattuali <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>significativamente <span class=\"_ _2\"></span>differente <span class=\"_ _2\"></span>dal <span class=\"_ _6\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato, <span class=\"_ _6\"></span>il d<span class=\"_ _2\"></span>ebito <span class=\"_ _2\"></span>viene<span class=\"_ _3e\"> </span>inizialmente <span class=\"_ _17\"> </span>isc<span class=\"_ _2\"></span>ritto <span class=\"_ _17\"> </span>a <span class=\"_ _19\"> </span>un <span class=\"_ _17\"> </span>valore <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ari <span class=\"_ _19\"> </span>al <span class=\"_ _17\"> </span>valor<span class=\"_ _2\"></span>e <span class=\"_ _17\"> </span>attuale <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _19\"> </span>flussi <span class=\"_ _17\"> </span>finanziari <span class=\"_ _19\"> </span>futuri,<span class=\"_ _3e\"> </span>determinati <span class=\"_ _13\"> </span>applicando <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>tasso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>mercato, <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>tenuto <span class=\"_ _13\"> </span>conto <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _13\"> </span>eventuali <span class=\"_ _16\"> </span>costi <span class=\"_ _13\"> </span>di<span class=\"_ _3e\"> </span>transazione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>ammo<span class=\"_ _0\"></span>rtizzato <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>calcolat<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>rilevando <span class=\"_ _9\"></span>lo <span class=\"_ _9\"></span>sconto <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>premio <span class=\"_ _10\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>gli<span class=\"_ _3e\"> </span>onorari <span class=\"_ _36\"> </span>e <span class=\"_ _36\"> </span>costi <span class=\"_ _36\"> </span>che <span class=\"_ _36\"> </span>fanno <span class=\"_ _36\"> </span>parte <span class=\"_ _36\"> </span>integrante <span class=\"_ _36\"> </span>del <span class=\"_ _36\"> </span>tasso <span class=\"_ _36\"> </span>di <span class=\"_ _36\"> </span>interesse <span class=\"_ _36\"> </span>effettivo.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _15\"></span>al <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>interesse <span class=\"_ _15\"></span>effettivo <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>compreso <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>gli <span class=\"_ _9\"></span>oneri <span class=\"_ _15\"> </span>finanziari <span class=\"_ _15\"></span>nel<span class=\"_ _3e\"> </span>prospetto del conto economico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>debiti <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>ridotto <span class=\"_ _15\"></span>successivamente <span class=\"_ _9\"></span>per <span class=\"_ _15\"> </span>gli <span class=\"_ _a\"> </span>ammontari <span class=\"_ _9\"></span>pagati, <span class=\"_ _15\"></span>sia <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>titolo <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span>capitale sia di interessi.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _10\"></span>sono <span class=\"_ _9\"></span>classificati <span class=\"_ _10\"></span>fra <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>orrenti <span class=\"_ _9\"></span>se <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>scadenza <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>infer<span class=\"_ _0\"></span>iore <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>12<span class=\"_ _3e\"> </span>mesi <span class=\"_ _9\"></span>successivi <span class=\"_ _9\"></span>alla <span class=\"_ _15\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>bilancio <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>nel <span class=\"_ _15\"></span>momento <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>cui <span class=\"_ _a\"> </span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>non <span class=\"_ _9\"></span><span class=\"ls5\">ha</span> <span class=\"_ _15\"></span>un <span class=\"_ _9\"></span>diritto<span class=\"_ _3e\"> </span>incondizionato di differire il loro pagamento per a<span class=\"_ _2\"></span>lmeno 12 mesi.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _10\"></span>cessa<span class=\"_ _2\"></span>no <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>essere <span class=\"_ _12\"></span>rilevati <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>bilan<span class=\"_ _2\"></span>cio <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>momento <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>loro <span class=\"_ _12\"></span>est<span class=\"_ _0\"></span>inzione <span class=\"_ _12\"></span>o<span class=\"_ _3e\"> </span>quando sono stati trasferiti a terzi tutti i rischi e gli<span class=\"_ _2\"></span> on<span class=\"_ _0\"></span>eri relativi agli stessi.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "Passivit\u00e0 finanziarie - Finanziamenti<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>passivit\u00e0 finanziarie <span class=\"_ _6\"></span>del Gruppo <span class=\"_ _2\"></span>comprendono <span class=\"_ _2\"></span>mutui, finanziamenti<span class=\"_ _2\"></span> e <span class=\"_ _2\"></span>scoperti <span class=\"_ _2\"></span>bancari,<span class=\"_ _3e\"> </span>debiti derivanti dalle operazioni di acquisizione aziendali e s<span class=\"_ _2\"></span>trumenti finanziari derivati.<span class=\"_ _3e\"> </span>Tutte <span class=\"_ _12\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo <span class=\"_ _12\"></span>ammortizzato. <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>consegue <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>se <span class=\"_ _0\"></span>il<span class=\"_ _3e\"> </span>tasso <span class=\"_ _19\"> </span>di <span class=\"_ _29\"> </span>interesse <span class=\"_ _19\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _19\"> </span>non <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>significativame<span class=\"_ _2\"></span>nte <span class=\"_ _19\"> </span>differente <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _29\"> </span>tasso <span class=\"_ _19\"> </span>di<span class=\"_ _3e\"> </span>mercato, <span class=\"_ _10\"></span>il <span class=\"_ _0\"></span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>inizialmente <span class=\"_ _12\"></span>iscritto <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>val<span class=\"_ _2\"></span>ore <span class=\"_ _10\"></span>pari <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>valore <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ominale, <span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>netto <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span>tutti i costi di transazione e di tutti i<span class=\"_ _2\"></span> premi, gli sconti e gli abbuoni direttamente derivanti<span class=\"_ _3e\"> </span>dalla  transazione  che <span class=\"_ _f\"> </span>ha  generato  il <span class=\"_ _f\"> </span>debito.  Tali  costi <span class=\"_ _f\"> </span>di  transazione,  quali  le<span class=\"_ _2\"></span>  spese<span class=\"_ _3e\"> </span>accessorie <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>ottenere <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>finanziamenti, <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>eventuali <span class=\"_ _9\"></span>commissioni <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>ogni <span class=\"_ _9\"></span>differenza <span class=\"_ _9\"></span>tra<span class=\"_ _3e\"> </span>valore <span class=\"_ _a\"> </span>iniziale <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>valore <span class=\"_ _15\"> </span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _15\"> </span>a <span class=\"_ _a\"> </span>scadenza <span class=\"_ _a\"> </span>sono <span class=\"_ _15\"> </span>ripartiti <span class=\"_ _a\"> </span>lungo <span class=\"_ _a\"> </span>la <span class=\"_ _15\"> </span>durata <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>debito<span class=\"_ _3e\"> </span>utilizzando il criterio dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _3e\"> </span>Quando, <span class=\"_ _17\"> </span>invece, <span class=\"_ _17\"> </span>risulta <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _17\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _17\"> </span>desumibile <span class=\"_ _17\"> </span>dalle<span class=\"_ _3e\"> </span>condizioni <span class=\"_ _2\"></span>contrattuali <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>significativamente <span class=\"_ _2\"></span>differente <span class=\"_ _2\"></span>dal <span class=\"_ _6\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato, <span class=\"_ _6\"></span>il d<span class=\"_ _2\"></span>ebito <span class=\"_ _2\"></span>viene<span class=\"_ _3e\"> </span>inizialmente <span class=\"_ _17\"> </span>isc<span class=\"_ _2\"></span>ritto <span class=\"_ _17\"> </span>a <span class=\"_ _19\"> </span>un <span class=\"_ _17\"> </span>valore <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ari <span class=\"_ _19\"> </span>al <span class=\"_ _17\"> </span>valor<span class=\"_ _2\"></span>e <span class=\"_ _17\"> </span>attuale <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _19\"> </span>flussi <span class=\"_ _17\"> </span>finanziari <span class=\"_ _19\"> </span>futuri,<span class=\"_ _3e\"> </span>determinati <span class=\"_ _13\"> </span>applicando <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>tasso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>mercato, <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>tenuto <span class=\"_ _13\"> </span>conto <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _13\"> </span>eventuali <span class=\"_ _16\"> </span>costi <span class=\"_ _13\"> </span>di<span class=\"_ _3e\"> </span>transazione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>ammo<span class=\"_ _0\"></span>rtizzato <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>calcolat<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>rilevando <span class=\"_ _9\"></span>lo <span class=\"_ _9\"></span>sconto <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>premio <span class=\"_ _10\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>gli<span class=\"_ _3e\"> </span>onorari <span class=\"_ _36\"> </span>e <span class=\"_ _36\"> </span>costi <span class=\"_ _36\"> </span>che <span class=\"_ _36\"> </span>fanno <span class=\"_ _36\"> </span>parte <span class=\"_ _36\"> </span>integrante <span class=\"_ _36\"> </span>del <span class=\"_ _36\"> </span>tasso <span class=\"_ _36\"> </span>di <span class=\"_ _36\"> </span>interesse <span class=\"_ _36\"> </span>effettivo.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _15\"></span>al <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>interesse <span class=\"_ _15\"></span>effettivo <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>compreso <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>gli <span class=\"_ _9\"></span>oneri <span class=\"_ _15\"> </span>finanziari <span class=\"_ _15\"></span>nel<span class=\"_ _3e\"> </span>prospetto del conto economico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>debiti <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>ridotto <span class=\"_ _15\"></span>successivamente <span class=\"_ _9\"></span>per <span class=\"_ _15\"> </span>gli <span class=\"_ _a\"> </span>ammontari <span class=\"_ _9\"></span>pagati, <span class=\"_ _15\"></span>sia <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>titolo <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span>capitale sia di interessi.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _10\"></span>sono <span class=\"_ _9\"></span>classificati <span class=\"_ _10\"></span>fra <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>orrenti <span class=\"_ _9\"></span>se <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>scadenza <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>infer<span class=\"_ _0\"></span>iore <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>12<span class=\"_ _3e\"> </span>mesi <span class=\"_ _9\"></span>successivi <span class=\"_ _9\"></span>alla <span class=\"_ _15\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>bilancio <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>nel <span class=\"_ _15\"></span>momento <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>cui <span class=\"_ _a\"> </span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>non <span class=\"_ _9\"></span><span class=\"ls5\">ha</span> <span class=\"_ _15\"></span>un <span class=\"_ _9\"></span>diritto<span class=\"_ _3e\"> </span>incondizionato di differire il loro pagamento per a<span class=\"_ _2\"></span>lmeno 12 mesi.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _10\"></span>cessa<span class=\"_ _2\"></span>no <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>essere <span class=\"_ _12\"></span>rilevati <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>bilan<span class=\"_ _2\"></span>cio <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>momento <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>loro <span class=\"_ _12\"></span>est<span class=\"_ _0\"></span>inzione <span class=\"_ _12\"></span>o<span class=\"_ _3e\"> </span>quando sono stati trasferiti a terzi tutti i rischi e gli<span class=\"_ _2\"></span> on<span class=\"_ _0\"></span>eri relativi agli stessi.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "Passivit\u00e0 finanziarie - Finanziamenti<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>passivit\u00e0 finanziarie <span class=\"_ _6\"></span>del Gruppo <span class=\"_ _2\"></span>comprendono <span class=\"_ _2\"></span>mutui, finanziamenti<span class=\"_ _2\"></span> e <span class=\"_ _2\"></span>scoperti <span class=\"_ _2\"></span>bancari,<span class=\"_ _3e\"> </span>debiti derivanti dalle operazioni di acquisizione aziendali e s<span class=\"_ _2\"></span>trumenti finanziari derivati.<span class=\"_ _3e\"> </span>Tutte <span class=\"_ _12\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo <span class=\"_ _12\"></span>ammortizzato. <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>consegue <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>se <span class=\"_ _0\"></span>il<span class=\"_ _3e\"> </span>tasso <span class=\"_ _19\"> </span>di <span class=\"_ _29\"> </span>interesse <span class=\"_ _19\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _19\"> </span>non <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>significativame<span class=\"_ _2\"></span>nte <span class=\"_ _19\"> </span>differente <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _29\"> </span>tasso <span class=\"_ _19\"> </span>di<span class=\"_ _3e\"> </span>mercato, <span class=\"_ _10\"></span>il <span class=\"_ _0\"></span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>inizialmente <span class=\"_ _12\"></span>iscritto <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>val<span class=\"_ _2\"></span>ore <span class=\"_ _10\"></span>pari <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>valore <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ominale, <span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>netto <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span>tutti i costi di transazione e di tutti i<span class=\"_ _2\"></span> premi, gli sconti e gli abbuoni direttamente derivanti<span class=\"_ _3e\"> </span>dalla  transazione  che <span class=\"_ _f\"> </span>ha  generato  il <span class=\"_ _f\"> </span>debito.  Tali  costi <span class=\"_ _f\"> </span>di  transazione,  quali  le<span class=\"_ _2\"></span>  spese<span class=\"_ _3e\"> </span>accessorie <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>ottenere <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>finanziamenti, <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>eventuali <span class=\"_ _9\"></span>commissioni <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>ogni <span class=\"_ _9\"></span>differenza <span class=\"_ _9\"></span>tra<span class=\"_ _3e\"> </span>valore <span class=\"_ _a\"> </span>iniziale <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>valore <span class=\"_ _15\"> </span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _15\"> </span>a <span class=\"_ _a\"> </span>scadenza <span class=\"_ _a\"> </span>sono <span class=\"_ _15\"> </span>ripartiti <span class=\"_ _a\"> </span>lungo <span class=\"_ _a\"> </span>la <span class=\"_ _15\"> </span>durata <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>debito<span class=\"_ _3e\"> </span>utilizzando il criterio dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _3e\"> </span>Quando, <span class=\"_ _17\"> </span>invece, <span class=\"_ _17\"> </span>risulta <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _17\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _17\"> </span>desumibile <span class=\"_ _17\"> </span>dalle<span class=\"_ _3e\"> </span>condizioni <span class=\"_ _2\"></span>contrattuali <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>significativamente <span class=\"_ _2\"></span>differente <span class=\"_ _2\"></span>dal <span class=\"_ _6\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>mercato, <span class=\"_ _6\"></span>il d<span class=\"_ _2\"></span>ebito <span class=\"_ _2\"></span>viene<span class=\"_ _3e\"> </span>inizialmente <span class=\"_ _17\"> </span>isc<span class=\"_ _2\"></span>ritto <span class=\"_ _17\"> </span>a <span class=\"_ _19\"> </span>un <span class=\"_ _17\"> </span>valore <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ari <span class=\"_ _19\"> </span>al <span class=\"_ _17\"> </span>valor<span class=\"_ _2\"></span>e <span class=\"_ _17\"> </span>attuale <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _19\"> </span>flussi <span class=\"_ _17\"> </span>finanziari <span class=\"_ _19\"> </span>futuri,<span class=\"_ _3e\"> </span>determinati <span class=\"_ _13\"> </span>applicando <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>tasso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>mercato, <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>tenuto <span class=\"_ _13\"> </span>conto <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _13\"> </span>eventuali <span class=\"_ _16\"> </span>costi <span class=\"_ _13\"> </span>di<span class=\"_ _3e\"> </span>transazione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>ammo<span class=\"_ _0\"></span>rtizzato <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>calcolat<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>rilevando <span class=\"_ _9\"></span>lo <span class=\"_ _9\"></span>sconto <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>premio <span class=\"_ _10\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>gli<span class=\"_ _3e\"> </span>onorari <span class=\"_ _36\"> </span>e <span class=\"_ _36\"> </span>costi <span class=\"_ _36\"> </span>che <span class=\"_ _36\"> </span>fanno <span class=\"_ _36\"> </span>parte <span class=\"_ _36\"> </span>integrante <span class=\"_ _36\"> </span>del <span class=\"_ _36\"> </span>tasso <span class=\"_ _36\"> </span>di <span class=\"_ _36\"> </span>interesse <span class=\"_ _36\"> </span>effettivo.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _15\"></span>al <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>interesse <span class=\"_ _15\"></span>effettivo <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>compreso <span class=\"_ _15\"></span>tra <span class=\"_ _15\"></span>gli <span class=\"_ _9\"></span>oneri <span class=\"_ _15\"> </span>finanziari <span class=\"_ _15\"></span>nel<span class=\"_ _3e\"> </span>prospetto del conto economico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _15\"></span>valore <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>debiti <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"></span>ridotto <span class=\"_ _15\"></span>successivamente <span class=\"_ _9\"></span>per <span class=\"_ _15\"> </span>gli <span class=\"_ _a\"> </span>ammontari <span class=\"_ _9\"></span>pagati, <span class=\"_ _15\"></span>sia <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>titolo <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span>capitale sia di interessi.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _10\"></span>sono <span class=\"_ _9\"></span>classificati <span class=\"_ _10\"></span>fra <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>orrenti <span class=\"_ _9\"></span>se <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>scadenza <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>infer<span class=\"_ _0\"></span>iore <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>12<span class=\"_ _3e\"> </span>mesi <span class=\"_ _9\"></span>successivi <span class=\"_ _9\"></span>alla <span class=\"_ _15\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>bilancio <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>nel <span class=\"_ _15\"></span>momento <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>cui <span class=\"_ _a\"> </span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>non <span class=\"_ _9\"></span><span class=\"ls5\">ha</span> <span class=\"_ _15\"></span>un <span class=\"_ _9\"></span>diritto<span class=\"_ _3e\"> </span>incondizionato di differire il loro pagamento per a<span class=\"_ _2\"></span>lmeno 12 mesi.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _10\"></span>cessa<span class=\"_ _2\"></span>no <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>essere <span class=\"_ _12\"></span>rilevati <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>bilan<span class=\"_ _2\"></span>cio <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>momento <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>loro <span class=\"_ _12\"></span>est<span class=\"_ _0\"></span>inzione <span class=\"_ _12\"></span>o<span class=\"_ _3e\"> </span>quando sono stati trasferiti a terzi tutti i rischi e gli<span class=\"_ _2\"></span> on<span class=\"_ _0\"></span>eri relativi agli stessi.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "Strumenti derivati e contabilizzazione delle operazioni di copertura<span class=\"_ _3e\"> </span>Le <span class=\"_ _16\"> </span>attivit\u00e0 <span class=\"_ _29\"> </span>del <span class=\"_ _16\"> </span>Gruppo <span class=\"_ _29\"> </span>sono <span class=\"_ _16\"> </span>esposte <span class=\"_ _29\"> </span>primariamente <span class=\"_ _16\"> </span>a <span class=\"_ _29\"> </span>rischi <span class=\"_ _16\"> </span>finanziari <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _16\"> </span>da<span class=\"_ _3e\"> </span>variazioni <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>ei <span class=\"_ _15\"></span>tassi <span class=\"_ _15\"></span>di <span class=\"_ _a\"> </span>in<span class=\"_ _2\"></span>teresse <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>cambio. <span class=\"_ _15\"></span>I <span class=\"_ _15\"> </span>rischi <span class=\"_ _a\"> </span>su <span class=\"_ _15\"></span>tassi <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>interesse <span class=\"_ _15\"></span>derivano <span class=\"_ _15\"></span>dai<span class=\"_ _3e\"> </span>finanziamenti in essere; <span class=\"_ _2\"></span>per coprire tali rischi \u00e8<span class=\"_ _2\"></span> politica della Socie<span class=\"_ _2\"></span>t\u00e0 convertire una parte<span class=\"_ _3e\"> </span>dei <span class=\"_ _0\"></span>suoi <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>a base <span class=\"_ _0\"></span>variabile <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>tasso fisso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>limitarne il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>massimo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>designare <span class=\"_ _0\"></span>gli<span class=\"_ _3e\"> </span>strumenti finanziari che realizzano tale obiettivo come <span class=\"ff7\">cash flow hedge</span>.<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _12\"></span>non <span class=\"_ _0\"></span>detiene <span class=\"_ _0\"></span>strumenti <span class=\"_ _12\"></span>finanziari <span class=\"_ _0\"></span>derivati <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>carattere <span class=\"_ _0\"></span>speculativo<span class=\"_ _0\"></span>; <span class=\"_ _0\"></span>tutt<span class=\"_ _0\"></span>avia, <span class=\"_ _0\"></span>nei<span class=\"_ _3e\"> </span>casi in cui gli <span class=\"_ _2\"></span>strumenti finanziari derivati<span class=\"_ _2\"></span> non soddisfino tutte le <span class=\"_ _2\"></span>condizioni previste per il<span class=\"_ _3e\"> </span>trattamento contabile <span class=\"_ _0\"></span>degli strumenti finanziari derivati <span class=\"_ _0\"></span>di copertura (<span class=\"_ _0\"></span><span class=\"ff7\">hedge accounting<span class=\"_ _0\"></span></span><span class=\"ls8\">)<span class=\"_ _3e\"> </span></span>richieste dal <span class=\"_ _0\"></span>IFRS 9, le variazioni di <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> di tali strumenti sono con<span class=\"_ _0\"></span>tabilizzate<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>a conto<span class=\"_ _3e\"> </span>economico come oneri o proventi finanziari.<span class=\"_ _3e\"> </span>Gli strumenti <span class=\"_ _2\"></span>finanziari d<span class=\"_ _2\"></span>erivati sono ini<span class=\"_ _2\"></span>zialmente rilevati al <span class=\"_ _2\"></span><span class=\"ff7\">fair value<span class=\"ff4\"> <span class=\"_ _2\"></span>alla data in <span class=\"_ _2\"></span>cui sono<span class=\"_ _3e\"> </span></span></span>stipulati; successivamente tale <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> <span class=\"_ _0\"></span>viene periodicamente misurato e contabilizzato<span class=\"_ _3e\"> </span>in <span class=\"_ _0\"></span>relazione alle <span class=\"_ _0\"></span>caratteristiche e <span class=\"_ _0\"></span>alla con<span class=\"_ _0\"></span>seguente classificazione <span class=\"_ _0\"></span>dello strumento.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ai <span class=\"_ _0\"></span>fini<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>hedge accounting, le coperture sono classificate come:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">cop<span class=\"_ _0\"></span>erture del valore equo se sono a fronte del rischio di variazione del valore equo<span class=\"_ _3e\"> </span></span></span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>sottostante, <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>impegno <span class=\"_ _10\"></span>irrevocabile <span class=\"_ _10\"></span>(fatta <span class=\"_ _10\"></span>eccezione<span class=\"_ _3e\"> </span>per un rischio di valuta);<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">cop<span class=\"_ _0\"></span>erture <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _9\"></span>finanziari <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>fronte <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _15\"> </span>alla <span class=\"_ _15\"> </span>variabilit\u00e0 <span class=\"_ _15\"></span>dei<span class=\"_ _3e\"> </span></span></span>flussi <span class=\"_ _10\"></span>finanziari <span class=\"_ _9\"></span>che <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>attribuibile <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>particolare <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>associato <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>o<span class=\"_ _3e\"> </span>passivit\u00e0 <span class=\"_ _2\"></span>rilevata <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>pro<span class=\"_ _0\"></span>grammata <span class=\"_ _2\"></span>operazione <span class=\"_ _2\"></span>altamente <span class=\"_ _6\"></span>probabile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>un rischio<span class=\"_ _3e\"> </span>di valuta in un impegno irrevocabile;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">cop<span class=\"_ _0\"></span>erture di un investimento netto in <span class=\"_ _2\"></span>una impre<span class=\"_ _0\"></span>sa estera (net investm<span class=\"_ _2\"></span>ent hedge).<span class=\"_ _3e\"> </span></span></span>All<span class=\"ff5\">\u2019</span>avvio <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>un<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>copertura, <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>designa <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>documenta <span class=\"_ _12\"></span>formalmente <span class=\"_ _10\"></span>il<span class=\"_ _3e\"> </span>rapporto <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>copertura, <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>ui <span class=\"_ _9\"></span>intende <span class=\"_ _10\"></span>applicare <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>hedge <span class=\"_ _9\"></span>accounting, <span class=\"_ _10\"></span>i <span class=\"_ _9\"></span>propri <span class=\"_ _10\"></span>obiettivi <span class=\"_ _9\"></span>nella<span class=\"_ _3e\"> </span>gestione del rischio e la <span class=\"_ _2\"></span>strategia perseguita. La <span class=\"_ _2\"></span>documentazione include l<span class=\"ff5\">\u2019</span>identificazione<span class=\"_ _3e\"> </span>dello <span class=\"_ _9\"></span>strumento <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>copertura, <span class=\"_ _9\"></span>dell<span class=\"ff5\">\u2019</span>elemento <span class=\"_ _9\"></span>od <span class=\"_ _9\"></span>operazione <span class=\"_ _10\"></span>oggetto <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>copertura, <span class=\"_ _10\"></span>della<span class=\"_ _3e\"> </span>natura <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>risc<span class=\"_ _2\"></span>hio <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>delle <span class=\"_ _15\"> </span>modalit\u00e0 <span class=\"_ _a\"> </span>con <span class=\"_ _15\"> </span>cui <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>impresa <span class=\"_ _15\"> </span>intende <span class=\"_ _a\"> </span>valutare <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>efficacia <span class=\"_ _15\"> </span>della<span class=\"_ _3e\"> </span>copertura <span class=\"_ _a\"> </span>nel  co<span class=\"_ _2\"></span>mpensare <span class=\"_ _f\"> </span>l<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _a\"> </span>alle <span class=\"_ _f\"> </span>variazioni <span class=\"_ _a\"> </span>del <span class=\"_ _f\"> </span>valore <span class=\"_ _a\"> </span>equo <span class=\"_ _f\"> </span>dell<span class=\"ff5\">\u2019</span>elemento<span class=\"_ _3e\"> </span>coperto <span class=\"_ _15\"></span>o <span class=\"_ _9\"></span>dei <span class=\"_ _15\"></span>flussi <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _9\"></span>riconducibili <span class=\"_ _9\"></span>al <span class=\"_ _15\"> </span>rischio <span class=\"_ _15\"></span>coperto. <span class=\"_ _15\"></span>Ci <span class=\"_ _9\"></span>si <span class=\"_ _15\"></span>attende <span class=\"_ _9\"></span>che <span class=\"_ _15\"></span>queste<span class=\"_ _3e\"> </span>coperture siano altamente efficaci <span class=\"_ _2\"></span>nel compensare l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione dell<span class=\"ff5\">\u2019</span>elem<span class=\"_ _2\"></span>ento coperto a<span class=\"_ _3e\"> </span>variazioni <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _7\"></span>equo <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _7\"></span>attribuibili <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>rischio <span class=\"_ _6\"></span>coperto; <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>valutazione<span class=\"_ _3e\"> </span>del <span class=\"_ _6\"></span>fatto <span class=\"_ _2\"></span>che <span class=\"_ _6\"></span>queste <span class=\"_ _2\"></span>coperture <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>siano <span class=\"_ _6\"></span>effettivamente <span class=\"_ _2\"></span>dimostrate <span class=\"_ _6\"></span>altamente <span class=\"_ _6\"></span>efficaci <span class=\"_ _2\"></span>viene<span class=\"_ _3e\"> </span>svolta su base continuativa durante gli esercizi in cui sono state designate.<span class=\"_ _3e\"> </span>Quando gli s<span class=\"_ _2\"></span>trumenti fin<span class=\"_ _2\"></span>anziari hanno le <span class=\"_ _2\"></span>caratteristiche <span class=\"_ _2\"></span>per essere c<span class=\"_ _2\"></span>ontabilizzati in <span class=\"_ _2\"></span>hedge<span class=\"_ _3e\"> </span>accounting, si applicano i seguenti trattamenti contabili:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff7\">c<span class=\"_ _0\"></span>ash <span class=\"_ _29\"> </span>f<span class=\"_ _0\"></span>low <span class=\"_ _29\"> </span>hedge<span class=\"ff4\">: <span class=\"_ _17\"> </span>se <span class=\"_ _29\"> </span>uno <span class=\"_ _17\"> </span>s<span class=\"_ _2\"></span>trumento <span class=\"_ _19\"> </span>finanziario <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>designato <span class=\"_ _19\"> </span>come <span class=\"_ _19\"> </span>copertura<span class=\"_ _3e\"> </span></span></span></span>dell<span class=\"ff5\">\u2019</span>esposizione  alla  variabilit\u00e0  dei  flu<span class=\"_ _0\"></span>ssi  di  cassa  futuri  di <span class=\"_ _13\"> </span>un<span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0  o  di  una<span class=\"_ _3e\"> </span>passivit\u00e0 iscritta in <span class=\"_ _0\"></span>bilancio o d<span class=\"_ _0\"></span>i una operazione prevista altamente p<span class=\"_ _0\"></span>robabile e che<span class=\"_ _3e\"> </span>potrebbe <span class=\"_ _12\"></span>avere <span class=\"_ _10\"></span>effetti <span class=\"_ _0\"></span>sul <span class=\"_ _10\"></span>conto <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico, <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>porzione <span class=\"_ _12\"></span>ef<span class=\"_ _0\"></span>ficace <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>utili <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>delle<span class=\"_ _3e\"> </span>perdite  sullo  strume<span class=\"_ _2\"></span>nto  finanziario  \u00e8  rilevata  n<span class=\"_ _2\"></span>el  patrimonio  netto<span class=\"_ _0\"></span>;  l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _f\"> </span>o  la<span class=\"_ _3e\"> </span>perdita <span class=\"_ _29\"> </span>cumulati <span class=\"_ _19\"> </span>sono <span class=\"_ _29\"> </span>stornati <span class=\"_ _19\"> </span>dal <span class=\"_ _29\"> </span>patrimonio <span class=\"_ _29\"> </span>netto <span class=\"_ _19\"> </span>e <span class=\"_ _29\"> </span>contabilizzati <span class=\"_ _29\"> </span>a <span class=\"_ _19\"> </span>conto<span class=\"_ _3e\"> </span>economico nello stesso <span class=\"_ _2\"></span>periodo in cui l<span class=\"ff5\">\u2019</span>operazione oggetto <span class=\"_ _2\"></span>di copertura influenza <span class=\"_ _2\"></span>il<span class=\"_ _3e\"> </span>conto economico; l<span class=\"ff5\">\u2019<span class=\"_ _2\"></span><span class=\"ff4\">utile o la <span class=\"_ _2\"></span>perdita associati <span class=\"_ _2\"></span>a una c<span class=\"_ _2\"></span>opertura o a<span class=\"_ _2\"></span> quella <span class=\"_ _2\"></span>parte della<span class=\"_ _3e\"> </span></span></span>copertura <span class=\"_ _0\"></span>diventata <span class=\"_ _12\"></span>inefficace <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>quando <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inefficacia<span class=\"_ _3e\"> </span>\u00e8 rilevata;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>hedge<span class=\"ff4\">: <span class=\"_ _2\"></span>se uno <span class=\"_ _2\"></span>strumento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>derivato <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>designato <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>copertura<span class=\"_ _3e\"> </span></span></span></span>dell<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _9\"></span>alle <span class=\"_ _10\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>equo <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>o <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>bilancio <span class=\"_ _10\"></span>attribuibili <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>part<span class=\"_ _0\"></span>icolare <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>che <span class=\"_ _9\"></span>pu\u00f2 <span class=\"_ _10\"></span>determinare <span class=\"_ _10\"></span>effetti <span class=\"_ _9\"></span>sul <span class=\"_ _10\"></span>conto<span class=\"_ _3e\"> </span>economico, <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>derivante <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>successive <span class=\"_ _2\"></span>valutazioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>equo<span class=\"_ _3e\"> </span>dello <span class=\"_ _10\"></span>strumento <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>copertura <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>rilevati <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>conto <span class=\"_ _9\"></span>economico; <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>perdita<span class=\"_ _3e\"> </span>sulla <span class=\"_ _0\"></span>posta <span class=\"_ _0\"></span>coperta, <span class=\"_ _0\"></span>attribuibile <span class=\"_ _0\"></span>al <span class=\"_ _12\"></span>rischio <span class=\"_ _0\"></span>coperto, \u00e8 <span class=\"_ _12\"></span>rilevata <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore<span class=\"_ _3e\"> </span>di carico di tale posta e in contropartita a conto e<span class=\"_ _2\"></span>conomico.<span class=\"_ _3e\"> </span>Se <span class=\"_ _19\"> </span>uno <span class=\"_ _29\"> </span>strumento <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _29\"> </span>copertura <span class=\"_ _19\"> </span>o <span class=\"_ _29\"> </span>una <span class=\"_ _19\"> </span>relazione <span class=\"_ _29\"> </span>di <span class=\"_ _19\"> </span>copertura <span class=\"_ _19\"> </span>vengono <span class=\"_ _29\"> </span>chiusi, <span class=\"_ _29\"> </span>ma<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>operazione oggetto <span class=\"_ _2\"></span>di copertura non si<span class=\"_ _2\"></span> \u00e8 ancora <span class=\"_ _2\"></span>realizzata, gli <span class=\"_ _2\"></span>utili e le <span class=\"_ _2\"></span>perdite cumulati,<span class=\"_ _3e\"> </span>fino <span class=\"_ _15\"> </span>qu<span class=\"_ _0\"></span>el <span class=\"_ _15\"></span>momento <span class=\"_ _a\"> </span>iscri<span class=\"_ _2\"></span>tti <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>patrimonio <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _15\"></span>sono <span class=\"_ _a\"> </span>rilevati <span class=\"_ _15\"></span>a <span class=\"_ _15\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>economico <span class=\"_ _15\"> </span>nel<span class=\"_ _3e\"> </span>momento <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>relativa <span class=\"_ _2\"></span>operazione <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>realizza. <span class=\"_ _2\"></span>Se <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>op<span class=\"_ _0\"></span>erazione <span class=\"_ _6\"></span>oggetto <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _2\"></span>non<span class=\"_ _3e\"> </span>\u00e8 <span class=\"_ _10\"></span>pi\u00f9 <span class=\"_ _10\"></span>ritenuta <span class=\"_ _12\"></span>probabile, <span class=\"_ _12\"></span>gli <span class=\"_ _10\"></span>utili <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>le <span class=\"_ _12\"></span>perdite <span class=\"_ _10\"></span>non <span class=\"_ _12\"></span>an<span class=\"_ _0\"></span>cora <span class=\"_ _12\"></span>realizzati <span class=\"_ _10\"></span>sospesi <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>pat<span class=\"_ _0\"></span>rimonio<span class=\"_ _3e\"> </span>netto sono rilevati a conto economico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _29\"> </span><span class=\"ff7\">fair <span class=\"_ _29\"> </span>value</span> <span class=\"_ _19\"> </span>degli <span class=\"_ _29\"> </span><span class=\"ff7\">Interest <span class=\"_ _29\"> </span>Rate <span class=\"_ _29\"> </span>Swaps</span> <span class=\"_ _29\"> </span>utilizzati <span class=\"_ _29\"> </span>per <span class=\"_ _29\"> </span>la <span class=\"_ _19\"> </span>copertura <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>rischio <span class=\"_ _29\"> </span>tasso<span class=\"_ _3e\"> </span>rappresenta l<span class=\"ff5\">\u2019</span>ammontare che il Gruppo <span class=\"_ _0\"></span>stima di dover pagare o incassare per chiudere il<span class=\"_ _3e\"> </span>contratto <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>riferimento <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>bilancio, <span class=\"_ _2\"></span>tenendo <span class=\"_ _6\"></span>conto <span class=\"_ _2\"></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>interesse <span class=\"_ _2\"></span>correnti<span class=\"_ _3e\"> </span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>affidabilit\u00e0 creditizia d<span class=\"_ _0\"></span>ella controparte. <span class=\"_ _0\"></span>Il valore <span class=\"_ _0\"></span>equo d<span class=\"_ _0\"></span>ei contratti <span class=\"_ _0\"></span>di swap <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>tassi<span class=\"_ _3e\"> </span>d<span class=\"ff5\">\u2019</span>interesse \u00e8 determinato con riferimento al valore di mercato per strume<span class=\"_ _2\"></span>nti similari.<span class=\"_ _3e\"> </span>Le attivit\u00e0 <span class=\"_ _0\"></span>e passivit\u00e0 f<span class=\"_ _0\"></span>inanziarie valutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span>, e <span class=\"_ _0\"></span>in p<span class=\"_ _0\"></span>articolare i contratti derivati,<span class=\"_ _3e\"> </span>sono <span class=\"_ _10\"></span>classificate <span class=\"_ _9\"></span>nei <span class=\"_ _10\"></span>tre <span class=\"_ _10\"></span>livelli <span class=\"_ _10\"></span>gerarchici <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>seguito <span class=\"_ _10\"></span>descritti, <span class=\"_ _9\"></span>in <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>rilevanza <span class=\"_ _10\"></span>delle<span class=\"_ _3e\"> </span>informazioni (input) utilizzate nella determinazio<span class=\"_ _2\"></span>ne del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> stesso. In particolare:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">Livello <span class=\"_ _12\"></span>1: <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _10\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _12\"></span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _0\"></span>il <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span><span class=\"ff7\">fair <span class=\"_ _12\"></span>value</span> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>determinato <span class=\"_ _12\"></span>sulla <span class=\"_ _12\"></span>base <span class=\"_ _12\"></span>dei<span class=\"_ _3e\"> </span></span></span>prezzi quotati (non modificati) su mercati attivi per attivit\u00e0<span class=\"_ _2\"></span> o passivit\u00e0 identiche;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">Livello <span class=\"_ _10\"></span>2: <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>finanziarie <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>cui <span class=\"_ _9\"></span><span class=\"ff7\">fair <span class=\"_ _10\"></span>v<span class=\"_ _0\"></span>alue</span> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>determinato <span class=\"_ _10\"></span>su<span class=\"_ _0\"></span>lla <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span></span></span>input  dive<span class=\"_ _2\"></span>rsi  da <span class=\"_ _a\"> </span>pre<span class=\"_ _0\"></span>zzi <span class=\"_ _a\"> </span>q<span class=\"_ _0\"></span>uotati <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>cui  al <span class=\"_ _a\"> </span>Livello <span class=\"_ _f\"> </span>1,  ma <span class=\"_ _a\"> </span>osser<span class=\"_ _0\"></span>vabili <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>irettamente <span class=\"_ _f\"> </span>o<span class=\"_ _3e\"> </span>indirettamente <span class=\"_ _19\"> </span>(quali <span class=\"_ _17\"> </span>principalmente: <span class=\"_ _29\"> </span>tassi <span class=\"_ _17\"> </span>di <span class=\"_ _19\"> </span>cambio <span class=\"_ _19\"> </span>di <span class=\"_ _17\"> </span>mercato <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>di<span class=\"_ _3e\"> </span>riferimento, <span class=\"_ _6\"></span>differenziali <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>tasso <span class=\"_ _6\"></span>attesi <span class=\"_ _6\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _6\"></span>valute <span class=\"_ _2\"></span>interessate <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>volatili<span class=\"_ _2\"></span>t\u00e0 <span class=\"_ _2\"></span>dei <span class=\"_ _6\"></span>mercati<span class=\"_ _3e\"> </span>di riferimento, tassi di interesse);<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">Livello <span class=\"_ _2\"></span>3: <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff4\"> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>determinato <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dati<span class=\"_ _3e\"> </span></span></span></span></span>di input che non sono basati su dati di mercato osservabili.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Strumenti derivati e contabilizzazione delle operazioni di copertura<span class=\"_ _3e\"> </span>Le <span class=\"_ _16\"> </span>attivit\u00e0 <span class=\"_ _29\"> </span>del <span class=\"_ _16\"> </span>Gruppo <span class=\"_ _29\"> </span>sono <span class=\"_ _16\"> </span>esposte <span class=\"_ _29\"> </span>primariamente <span class=\"_ _16\"> </span>a <span class=\"_ _29\"> </span>rischi <span class=\"_ _16\"> </span>finanziari <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _16\"> </span>da<span class=\"_ _3e\"> </span>variazioni <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>ei <span class=\"_ _15\"></span>tassi <span class=\"_ _15\"></span>di <span class=\"_ _a\"> </span>in<span class=\"_ _2\"></span>teresse <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>cambio. <span class=\"_ _15\"></span>I <span class=\"_ _15\"> </span>rischi <span class=\"_ _a\"> </span>su <span class=\"_ _15\"></span>tassi <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>interesse <span class=\"_ _15\"></span>derivano <span class=\"_ _15\"></span>dai<span class=\"_ _3e\"> </span>finanziamenti in essere; <span class=\"_ _2\"></span>per coprire tali rischi \u00e8<span class=\"_ _2\"></span> politica della Socie<span class=\"_ _2\"></span>t\u00e0 convertire una parte<span class=\"_ _3e\"> </span>dei <span class=\"_ _0\"></span>suoi <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>a base <span class=\"_ _0\"></span>variabile <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>tasso fisso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>limitarne il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>massimo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>designare <span class=\"_ _0\"></span>gli<span class=\"_ _3e\"> </span>strumenti finanziari che realizzano tale obiettivo come <span class=\"ff7\">cash flow hedge</span>.<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _12\"></span>non <span class=\"_ _0\"></span>detiene <span class=\"_ _0\"></span>strumenti <span class=\"_ _12\"></span>finanziari <span class=\"_ _0\"></span>derivati <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>carattere <span class=\"_ _0\"></span>speculativo<span class=\"_ _0\"></span>; <span class=\"_ _0\"></span>tutt<span class=\"_ _0\"></span>avia, <span class=\"_ _0\"></span>nei<span class=\"_ _3e\"> </span>casi in cui gli <span class=\"_ _2\"></span>strumenti finanziari derivati<span class=\"_ _2\"></span> non soddisfino tutte le <span class=\"_ _2\"></span>condizioni previste per il<span class=\"_ _3e\"> </span>trattamento contabile <span class=\"_ _0\"></span>degli strumenti finanziari derivati <span class=\"_ _0\"></span>di copertura (<span class=\"_ _0\"></span><span class=\"ff7\">hedge accounting<span class=\"_ _0\"></span></span><span class=\"ls8\">)<span class=\"_ _3e\"> </span></span>richieste dal <span class=\"_ _0\"></span>IFRS 9, le variazioni di <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> di tali strumenti sono con<span class=\"_ _0\"></span>tabilizzate<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>a conto<span class=\"_ _3e\"> </span>economico come oneri o proventi finanziari.<span class=\"_ _3e\"> </span>Gli strumenti <span class=\"_ _2\"></span>finanziari d<span class=\"_ _2\"></span>erivati sono ini<span class=\"_ _2\"></span>zialmente rilevati al <span class=\"_ _2\"></span><span class=\"ff7\">fair value<span class=\"ff4\"> <span class=\"_ _2\"></span>alla data in <span class=\"_ _2\"></span>cui sono<span class=\"_ _3e\"> </span></span></span>stipulati; successivamente tale <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> <span class=\"_ _0\"></span>viene periodicamente misurato e contabilizzato<span class=\"_ _3e\"> </span>in <span class=\"_ _0\"></span>relazione alle <span class=\"_ _0\"></span>caratteristiche e <span class=\"_ _0\"></span>alla con<span class=\"_ _0\"></span>seguente classificazione <span class=\"_ _0\"></span>dello strumento.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ai <span class=\"_ _0\"></span>fini<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>hedge accounting, le coperture sono classificate come:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">cop<span class=\"_ _0\"></span>erture del valore equo se sono a fronte del rischio di variazione del valore equo<span class=\"_ _3e\"> </span></span></span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>sottostante, <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>impegno <span class=\"_ _10\"></span>irrevocabile <span class=\"_ _10\"></span>(fatta <span class=\"_ _10\"></span>eccezione<span class=\"_ _3e\"> </span>per un rischio di valuta);<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">cop<span class=\"_ _0\"></span>erture <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _9\"></span>finanziari <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>fronte <span class=\"_ _15\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _15\"> </span>alla <span class=\"_ _15\"> </span>variabilit\u00e0 <span class=\"_ _15\"></span>dei<span class=\"_ _3e\"> </span></span></span>flussi <span class=\"_ _10\"></span>finanziari <span class=\"_ _9\"></span>che <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>attribuibile <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>particolare <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>associato <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>o<span class=\"_ _3e\"> </span>passivit\u00e0 <span class=\"_ _2\"></span>rilevata <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>una <span class=\"_ _6\"></span>pro<span class=\"_ _0\"></span>grammata <span class=\"_ _2\"></span>operazione <span class=\"_ _2\"></span>altamente <span class=\"_ _6\"></span>probabile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>un rischio<span class=\"_ _3e\"> </span>di valuta in un impegno irrevocabile;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">cop<span class=\"_ _0\"></span>erture di un investimento netto in <span class=\"_ _2\"></span>una impre<span class=\"_ _0\"></span>sa estera (net investm<span class=\"_ _2\"></span>ent hedge).<span class=\"_ _3e\"> </span></span></span>All<span class=\"ff5\">\u2019</span>avvio <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>un<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>copertura, <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>designa <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>documenta <span class=\"_ _12\"></span>formalmente <span class=\"_ _10\"></span>il<span class=\"_ _3e\"> </span>rapporto <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>copertura, <span class=\"_ _9\"></span>c<span class=\"_ _2\"></span>ui <span class=\"_ _9\"></span>intende <span class=\"_ _10\"></span>applicare <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>hedge <span class=\"_ _9\"></span>accounting, <span class=\"_ _10\"></span>i <span class=\"_ _9\"></span>propri <span class=\"_ _10\"></span>obiettivi <span class=\"_ _9\"></span>nella<span class=\"_ _3e\"> </span>gestione del rischio e la <span class=\"_ _2\"></span>strategia perseguita. La <span class=\"_ _2\"></span>documentazione include l<span class=\"ff5\">\u2019</span>identificazione<span class=\"_ _3e\"> </span>dello <span class=\"_ _9\"></span>strumento <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>copertura, <span class=\"_ _9\"></span>dell<span class=\"ff5\">\u2019</span>elemento <span class=\"_ _9\"></span>od <span class=\"_ _9\"></span>operazione <span class=\"_ _10\"></span>oggetto <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>copertura, <span class=\"_ _10\"></span>della<span class=\"_ _3e\"> </span>natura <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>risc<span class=\"_ _2\"></span>hio <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>delle <span class=\"_ _15\"> </span>modalit\u00e0 <span class=\"_ _a\"> </span>con <span class=\"_ _15\"> </span>cui <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>impresa <span class=\"_ _15\"> </span>intende <span class=\"_ _a\"> </span>valutare <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>efficacia <span class=\"_ _15\"> </span>della<span class=\"_ _3e\"> </span>copertura <span class=\"_ _a\"> </span>nel  co<span class=\"_ _2\"></span>mpensare <span class=\"_ _f\"> </span>l<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _a\"> </span>alle <span class=\"_ _f\"> </span>variazioni <span class=\"_ _a\"> </span>del <span class=\"_ _f\"> </span>valore <span class=\"_ _a\"> </span>equo <span class=\"_ _f\"> </span>dell<span class=\"ff5\">\u2019</span>elemento<span class=\"_ _3e\"> </span>coperto <span class=\"_ _15\"></span>o <span class=\"_ _9\"></span>dei <span class=\"_ _15\"></span>flussi <span class=\"_ _9\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _9\"></span>riconducibili <span class=\"_ _9\"></span>al <span class=\"_ _15\"> </span>rischio <span class=\"_ _15\"></span>coperto. <span class=\"_ _15\"></span>Ci <span class=\"_ _9\"></span>si <span class=\"_ _15\"></span>attende <span class=\"_ _9\"></span>che <span class=\"_ _15\"></span>queste<span class=\"_ _3e\"> </span>coperture siano altamente efficaci <span class=\"_ _2\"></span>nel compensare l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione dell<span class=\"ff5\">\u2019</span>elem<span class=\"_ _2\"></span>ento coperto a<span class=\"_ _3e\"> </span>variazioni <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _7\"></span>equo <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _7\"></span>attribuibili <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>rischio <span class=\"_ _6\"></span>coperto; <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>valutazione<span class=\"_ _3e\"> </span>del <span class=\"_ _6\"></span>fatto <span class=\"_ _2\"></span>che <span class=\"_ _6\"></span>queste <span class=\"_ _2\"></span>coperture <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>siano <span class=\"_ _6\"></span>effettivamente <span class=\"_ _2\"></span>dimostrate <span class=\"_ _6\"></span>altamente <span class=\"_ _6\"></span>efficaci <span class=\"_ _2\"></span>viene<span class=\"_ _3e\"> </span>svolta su base continuativa durante gli esercizi in cui sono state designate.<span class=\"_ _3e\"> </span>Quando gli s<span class=\"_ _2\"></span>trumenti fin<span class=\"_ _2\"></span>anziari hanno le <span class=\"_ _2\"></span>caratteristiche <span class=\"_ _2\"></span>per essere c<span class=\"_ _2\"></span>ontabilizzati in <span class=\"_ _2\"></span>hedge<span class=\"_ _3e\"> </span>accounting, si applicano i seguenti trattamenti contabili:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff7\">c<span class=\"_ _0\"></span>ash <span class=\"_ _29\"> </span>f<span class=\"_ _0\"></span>low <span class=\"_ _29\"> </span>hedge<span class=\"ff4\">: <span class=\"_ _17\"> </span>se <span class=\"_ _29\"> </span>uno <span class=\"_ _17\"> </span>s<span class=\"_ _2\"></span>trumento <span class=\"_ _19\"> </span>finanziario <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>designato <span class=\"_ _19\"> </span>come <span class=\"_ _19\"> </span>copertura<span class=\"_ _3e\"> </span></span></span></span>dell<span class=\"ff5\">\u2019</span>esposizione  alla  variabilit\u00e0  dei  flu<span class=\"_ _0\"></span>ssi  di  cassa  futuri  di <span class=\"_ _13\"> </span>un<span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0  o  di  una<span class=\"_ _3e\"> </span>passivit\u00e0 iscritta in <span class=\"_ _0\"></span>bilancio o d<span class=\"_ _0\"></span>i una operazione prevista altamente p<span class=\"_ _0\"></span>robabile e che<span class=\"_ _3e\"> </span>potrebbe <span class=\"_ _12\"></span>avere <span class=\"_ _10\"></span>effetti <span class=\"_ _0\"></span>sul <span class=\"_ _10\"></span>conto <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico, <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>porzione <span class=\"_ _12\"></span>ef<span class=\"_ _0\"></span>ficace <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>utili <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>delle<span class=\"_ _3e\"> </span>perdite  sullo  strume<span class=\"_ _2\"></span>nto  finanziario  \u00e8  rilevata  n<span class=\"_ _2\"></span>el  patrimonio  netto<span class=\"_ _0\"></span>;  l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _f\"> </span>o  la<span class=\"_ _3e\"> </span>perdita <span class=\"_ _29\"> </span>cumulati <span class=\"_ _19\"> </span>sono <span class=\"_ _29\"> </span>stornati <span class=\"_ _19\"> </span>dal <span class=\"_ _29\"> </span>patrimonio <span class=\"_ _29\"> </span>netto <span class=\"_ _19\"> </span>e <span class=\"_ _29\"> </span>contabilizzati <span class=\"_ _29\"> </span>a <span class=\"_ _19\"> </span>conto<span class=\"_ _3e\"> </span>economico nello stesso <span class=\"_ _2\"></span>periodo in cui l<span class=\"ff5\">\u2019</span>operazione oggetto <span class=\"_ _2\"></span>di copertura influenza <span class=\"_ _2\"></span>il<span class=\"_ _3e\"> </span>conto economico; l<span class=\"ff5\">\u2019<span class=\"_ _2\"></span><span class=\"ff4\">utile o la <span class=\"_ _2\"></span>perdita associati <span class=\"_ _2\"></span>a una c<span class=\"_ _2\"></span>opertura o a<span class=\"_ _2\"></span> quella <span class=\"_ _2\"></span>parte della<span class=\"_ _3e\"> </span></span></span>copertura <span class=\"_ _0\"></span>diventata <span class=\"_ _12\"></span>inefficace <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>quando <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inefficacia<span class=\"_ _3e\"> </span>\u00e8 rilevata;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>hedge<span class=\"ff4\">: <span class=\"_ _2\"></span>se uno <span class=\"_ _2\"></span>strumento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>derivato <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>designato <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>copertura<span class=\"_ _3e\"> </span></span></span></span>dell<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _9\"></span>alle <span class=\"_ _10\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>equo <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _9\"></span>o <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>bilancio <span class=\"_ _10\"></span>attribuibili <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>part<span class=\"_ _0\"></span>icolare <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>che <span class=\"_ _9\"></span>pu\u00f2 <span class=\"_ _10\"></span>determinare <span class=\"_ _10\"></span>effetti <span class=\"_ _9\"></span>sul <span class=\"_ _10\"></span>conto<span class=\"_ _3e\"> </span>economico, <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>perdita <span class=\"_ _2\"></span>derivante <span class=\"_ _2\"></span>dalle <span class=\"_ _2\"></span>successive <span class=\"_ _2\"></span>valutazioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>equo<span class=\"_ _3e\"> </span>dello <span class=\"_ _10\"></span>strumento <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>copertura <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>rilevati <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>conto <span class=\"_ _9\"></span>economico; <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>perdita<span class=\"_ _3e\"> </span>sulla <span class=\"_ _0\"></span>posta <span class=\"_ _0\"></span>coperta, <span class=\"_ _0\"></span>attribuibile <span class=\"_ _0\"></span>al <span class=\"_ _12\"></span>rischio <span class=\"_ _0\"></span>coperto, \u00e8 <span class=\"_ _12\"></span>rilevata <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore<span class=\"_ _3e\"> </span>di carico di tale posta e in contropartita a conto e<span class=\"_ _2\"></span>conomico.<span class=\"_ _3e\"> </span>Se <span class=\"_ _19\"> </span>uno <span class=\"_ _29\"> </span>strumento <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _29\"> </span>copertura <span class=\"_ _19\"> </span>o <span class=\"_ _29\"> </span>una <span class=\"_ _19\"> </span>relazione <span class=\"_ _29\"> </span>di <span class=\"_ _19\"> </span>copertura <span class=\"_ _19\"> </span>vengono <span class=\"_ _29\"> </span>chiusi, <span class=\"_ _29\"> </span>ma<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>operazione oggetto <span class=\"_ _2\"></span>di copertura non si<span class=\"_ _2\"></span> \u00e8 ancora <span class=\"_ _2\"></span>realizzata, gli <span class=\"_ _2\"></span>utili e le <span class=\"_ _2\"></span>perdite cumulati,<span class=\"_ _3e\"> </span>fino <span class=\"_ _15\"> </span>qu<span class=\"_ _0\"></span>el <span class=\"_ _15\"></span>momento <span class=\"_ _a\"> </span>iscri<span class=\"_ _2\"></span>tti <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>patrimonio <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _15\"></span>sono <span class=\"_ _a\"> </span>rilevati <span class=\"_ _15\"></span>a <span class=\"_ _15\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>economico <span class=\"_ _15\"> </span>nel<span class=\"_ _3e\"> </span>momento <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>relativa <span class=\"_ _2\"></span>operazione <span class=\"_ _6\"></span>si <span class=\"_ _2\"></span>realizza. <span class=\"_ _2\"></span>Se <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>op<span class=\"_ _0\"></span>erazione <span class=\"_ _6\"></span>oggetto <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _2\"></span>non<span class=\"_ _3e\"> </span>\u00e8 <span class=\"_ _10\"></span>pi\u00f9 <span class=\"_ _10\"></span>ritenuta <span class=\"_ _12\"></span>probabile, <span class=\"_ _12\"></span>gli <span class=\"_ _10\"></span>utili <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>le <span class=\"_ _12\"></span>perdite <span class=\"_ _10\"></span>non <span class=\"_ _12\"></span>an<span class=\"_ _0\"></span>cora <span class=\"_ _12\"></span>realizzati <span class=\"_ _10\"></span>sospesi <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>pat<span class=\"_ _0\"></span>rimonio<span class=\"_ _3e\"> </span>netto sono rilevati a conto economico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _29\"> </span><span class=\"ff7\">fair <span class=\"_ _29\"> </span>value</span> <span class=\"_ _19\"> </span>degli <span class=\"_ _29\"> </span><span class=\"ff7\">Interest <span class=\"_ _29\"> </span>Rate <span class=\"_ _29\"> </span>Swaps</span> <span class=\"_ _29\"> </span>utilizzati <span class=\"_ _29\"> </span>per <span class=\"_ _29\"> </span>la <span class=\"_ _19\"> </span>copertura <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>rischio <span class=\"_ _29\"> </span>tasso<span class=\"_ _3e\"> </span>rappresenta l<span class=\"ff5\">\u2019</span>ammontare che il Gruppo <span class=\"_ _0\"></span>stima di dover pagare o incassare per chiudere il<span class=\"_ _3e\"> </span>contratto <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>riferimento <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>bilancio, <span class=\"_ _2\"></span>tenendo <span class=\"_ _6\"></span>conto <span class=\"_ _2\"></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>interesse <span class=\"_ _2\"></span>correnti<span class=\"_ _3e\"> </span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>affidabilit\u00e0 creditizia d<span class=\"_ _0\"></span>ella controparte. <span class=\"_ _0\"></span>Il valore <span class=\"_ _0\"></span>equo d<span class=\"_ _0\"></span>ei contratti <span class=\"_ _0\"></span>di swap <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>tassi<span class=\"_ _3e\"> </span>d<span class=\"ff5\">\u2019</span>interesse \u00e8 determinato con riferimento al valore di mercato per strume<span class=\"_ _2\"></span>nti similari.<span class=\"_ _3e\"> </span>Le attivit\u00e0 <span class=\"_ _0\"></span>e passivit\u00e0 f<span class=\"_ _0\"></span>inanziarie valutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span>, e <span class=\"_ _0\"></span>in p<span class=\"_ _0\"></span>articolare i contratti derivati,<span class=\"_ _3e\"> </span>sono <span class=\"_ _10\"></span>classificate <span class=\"_ _9\"></span>nei <span class=\"_ _10\"></span>tre <span class=\"_ _10\"></span>livelli <span class=\"_ _10\"></span>gerarchici <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>seguito <span class=\"_ _10\"></span>descritti, <span class=\"_ _9\"></span>in <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>alla <span class=\"_ _10\"></span>rilevanza <span class=\"_ _10\"></span>delle<span class=\"_ _3e\"> </span>informazioni (input) utilizzate nella determinazio<span class=\"_ _2\"></span>ne del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> stesso. In particolare:<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">Livello <span class=\"_ _12\"></span>1: <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _10\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _12\"></span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _0\"></span>il <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span><span class=\"ff7\">fair <span class=\"_ _12\"></span>value</span> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>determinato <span class=\"_ _12\"></span>sulla <span class=\"_ _12\"></span>base <span class=\"_ _12\"></span>dei<span class=\"_ _3e\"> </span></span></span>prezzi quotati (non modificati) su mercati attivi per attivit\u00e0<span class=\"_ _2\"></span> o passivit\u00e0 identiche;<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">Livello <span class=\"_ _10\"></span>2: <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>finanziarie <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>cui <span class=\"_ _9\"></span><span class=\"ff7\">fair <span class=\"_ _10\"></span>v<span class=\"_ _0\"></span>alue</span> <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>determinato <span class=\"_ _10\"></span>su<span class=\"_ _0\"></span>lla <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span></span></span>input  dive<span class=\"_ _2\"></span>rsi  da <span class=\"_ _a\"> </span>pre<span class=\"_ _0\"></span>zzi <span class=\"_ _a\"> </span>q<span class=\"_ _0\"></span>uotati <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>cui  al <span class=\"_ _a\"> </span>Livello <span class=\"_ _f\"> </span>1,  ma <span class=\"_ _a\"> </span>osser<span class=\"_ _0\"></span>vabili <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>irettamente <span class=\"_ _f\"> </span>o<span class=\"_ _3e\"> </span>indirettamente <span class=\"_ _19\"> </span>(quali <span class=\"_ _17\"> </span>principalmente: <span class=\"_ _29\"> </span>tassi <span class=\"_ _17\"> </span>di <span class=\"_ _19\"> </span>cambio <span class=\"_ _19\"> </span>di <span class=\"_ _17\"> </span>mercato <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>di<span class=\"_ _3e\"> </span>riferimento, <span class=\"_ _6\"></span>differenziali <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>tasso <span class=\"_ _6\"></span>attesi <span class=\"_ _6\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _6\"></span>valute <span class=\"_ _2\"></span>interessate <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>volatili<span class=\"_ _2\"></span>t\u00e0 <span class=\"_ _2\"></span>dei <span class=\"_ _6\"></span>mercati<span class=\"_ _3e\"> </span>di riferimento, tassi di interesse);<span class=\"_ _3e\"> </span>\u2022<span class=\"ff9\"> <span class=\"_ _e\"> </span><span class=\"ff4\">Livello <span class=\"_ _2\"></span>3: <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff4\"> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>determinato <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>dati<span class=\"_ _3e\"> </span></span></span></span></span>di input che non sono basati su dati di mercato osservabili.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Debiti commerciali<span class=\"_ _3e\"> </span>Tali <span class=\"_ _17\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>sono <span class=\"_ _17\"> </span>rilevate <span class=\"_ _19\"> </span>inizialmente <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span><span class=\"ff7\">fair <span class=\"_ _19\"> </span>value</span> <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>corris<span class=\"_ _2\"></span>pettivo <span class=\"_ _17\"> </span>da <span class=\"_ _19\"> </span>pagare.<span class=\"_ _3e\"> </span>Successivamente <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>debiti <span class=\"_ _12\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _12\"></span>valutati <span class=\"_ _10\"></span>utilizzando <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>criterio <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>costo <span class=\"_ _10\"></span>ammortizzato<span class=\"_ _3e\"> </span>determinato con il metodo dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "Azioni proprie<span class=\"_ _3e\"> </span>Le <span class=\"_ _29\"> </span>azioni <span class=\"_ _29\"> </span>p<span class=\"_ _0\"></span>roprie <span class=\"_ _16\"> </span>riacquistate <span class=\"_ _29\"> </span>sono <span class=\"_ _29\"> </span>rilevate <span class=\"_ _29\"> </span>al <span class=\"_ _19\"> </span>costo <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>portate <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>diminuzione <span class=\"_ _29\"> </span>del<span class=\"_ _3e\"> </span>patrimonio <span class=\"_ _9\"></span>netto. <span class=\"_ _10\"></span>L<span class=\"ff5\">\u2019</span>acquisto, <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>vendita <span class=\"_ _9\"></span>o <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>cancellazione <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>azioni <span class=\"_ _10\"></span>proprie <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>danno<span class=\"_ _3e\"> </span>origine <span class=\"_ _15\"></span>a <span class=\"_ _9\"></span>nessun <span class=\"_ _15\"> </span>profitto <span class=\"_ _15\"></span>o <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>erdita <span class=\"_ _9\"></span>nel <span class=\"_ _15\"></span>conto <span class=\"_ _9\"></span>economico. <span class=\"_ _15\"> </span>La <span class=\"_ _15\"></span>differenza <span class=\"_ _9\"></span>tra <span class=\"_ _15\"> </span>il <span class=\"_ _15\"></span>valore <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>acquisto <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>corrispettivo, <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>caso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>riemissione, <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>rilevata <span class=\"_ _a\"> </span>nella <span class=\"_ _f\"> </span>riserva <span class=\"_ _a\"> </span>sovraprezzo<span class=\"_ _3e\"> </span>azioni.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "Fondi per rischi e oneri<span class=\"_ _3e\"> </span>Gli <span class=\"_ _12\"></span>accantonamenti <span class=\"_ _12\"></span>ai <span class=\"_ _0\"></span>fondi <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>oneri <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>effettuati <span class=\"_ _0\"></span>quando <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>deve <span class=\"_ _12\"></span>far<span class=\"_ _3e\"> </span>fronte <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>obbligazione attuale <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>legale <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>implicita) derivante <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>evento p<span class=\"_ _0\"></span>assato, ove<span class=\"_ _3e\"> </span>sia <span class=\"_ _9\"></span>probabile <span class=\"_ _10\"></span>un <span class=\"_ _9\"></span>esborso <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>risorse <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>soddisfare <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>una <span class=\"_ _10\"></span>stima <span class=\"_ _9\"></span>affidabile<span class=\"_ _3e\"> </span>possa essere effettuata circa l<span class=\"ff5\">\u2019</span>ammontare dell<span class=\"ff5\">\u2019</span>obbligazione stessa.<span class=\"_ _3e\"> </span>Quando il Gruppo ri<span class=\"_ _2\"></span>tiene che un accan<span class=\"_ _2\"></span>ton<span class=\"_ _0\"></span>amento <span class=\"_ _2\"></span>ai fondi per rischi e<span class=\"_ _2\"></span> oneri debba esse<span class=\"_ _2\"></span>re<span class=\"_ _3e\"> </span>in <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tutto <span class=\"_ _2\"></span>rimborsato <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>risarcito <span class=\"_ _2\"></span>(per <span class=\"_ _2\"></span>esempio <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rischi <span class=\"_ _2\"></span>coperti <span class=\"_ _6\"></span>da polizze<span class=\"_ _3e\"> </span>assicurative), <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>indennizzo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>rilevato <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _6\"></span>distinto <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>separato <span class=\"_ _6\"></span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _6\"></span>e, <span class=\"_ _2\"></span>solo <span class=\"_ _6\"></span>nel <span class=\"_ _2\"></span>caso<span class=\"_ _3e\"> </span>in <span class=\"_ _13\"> </span>cui  il <span class=\"_ _13\"> </span>rimborso  risulti <span class=\"_ _13\"> </span>virtualmente  certo, <span class=\"_ _13\"> </span>il  costo <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale  accant<span class=\"_ _0\"></span>onamento<span class=\"_ _3e\"> </span>transita a conto economico al netto dell<span class=\"ff5\">\u2019</span>eventuale rimborso.<span class=\"_ _3e\"> </span>Gli <span class=\"_ _10\"></span>accantonamenti <span class=\"_ _10\"></span>ai <span class=\"_ _12\"></span>fond<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>oggetto <span class=\"_ _10\"></span>richiedono <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>stime, <span class=\"_ _12\"></span>basate <span class=\"_ _10\"></span>sull<span class=\"ff5\">\u2019</span>esp<span class=\"_ _0\"></span>erienza<span class=\"_ _3e\"> </span>storica <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>casi <span class=\"_ _0\"></span>assimilabili e <span class=\"_ _12\"></span>sui <span class=\"_ _0\"></span>fatti oggett<span class=\"_ _0\"></span>ivi noti <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>redazione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bilancio. <span class=\"_ _0\"></span>Con<span class=\"_ _3e\"> </span>riferimento  alle <span class=\"_ _f\"> </span>passivit\u00e0  potenziali <span class=\"_ _f\"> </span>per  conten<span class=\"_ _2\"></span>ziosi  in  essere, <span class=\"_ _f\"> </span>la  cui  st<span class=\"_ _2\"></span>ima  coinvolge<span class=\"_ _3e\"> </span>valutazioni <span class=\"_ _10\"></span>complesse<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>anche <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>atura <span class=\"_ _12\"></span>legale <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>ogge<span class=\"_ _0\"></span>tto <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>diverso <span class=\"_ _10\"></span>grado <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span>incertezza <span class=\"_ _19\"> </span>in <span class=\"_ _17\"> </span>co<span class=\"_ _2\"></span>nsiderazioni <span class=\"_ _19\"> </span>dei <span class=\"_ _17\"> </span>fatti<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>oggetto<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>del <span class=\"_ _19\"> </span>contenzioso, <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>legislazione <span class=\"_ _19\"> </span>e<span class=\"_ _3e\"> </span>giurisdizione <span class=\"_ _9\"></span>applicabile <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>altre <span class=\"_ _10\"></span>problematiche, <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>stima <span class=\"_ _10\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>effettuata <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>base <span class=\"_ _9\"></span>alla<span class=\"_ _3e\"> </span>conoscenza <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>fatti <span class=\"_ _2\"></span>oggettivi <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _6\"></span>di reda<span class=\"_ _2\"></span>zione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bilancio, <span class=\"_ _2\"></span>avuto <span class=\"_ _2\"></span>riguardo <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>alle<span class=\"_ _3e\"> </span>considerazioni espresse dai consulenti legali del Gruppo.<span class=\"_ _3e\"> </span>Per  i <span class=\"_ _f\"> </span>contratti <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>cui  cos<span class=\"_ _2\"></span>ti  inevitabili <span class=\"_ _f\"> </span>connessi <span class=\"_ _f\"> </span>all<span class=\"ff5\">\u2019</span>adempimento  dell<span class=\"ff5\">\u2019</span>obbligazione  s<span class=\"_ _2\"></span>ono<span class=\"_ _3e\"> </span>superiori <span class=\"_ _2b\"> </span>ai <span class=\"_ _2b\"> </span>benefici <span class=\"_ _2b\"> </span>economici <span class=\"_ _30\"> </span>che <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>suppone <span class=\"_ _2b\"> </span>saranno <span class=\"_ _2b\"> </span>ottenibili <span class=\"_ _2b\"> </span>dagli <span class=\"_ _2b\"> </span>stessi,<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _32\"> </span>co<span class=\"_ _2\"></span>ntrattuale <span class=\"_ _32\"> </span>corrente <span class=\"_ _34\"> </span>viene <span class=\"_ _34\"> </span>contabilizzata <span class=\"_ _32\"> </span>e <span class=\"_ _34\"> </span>valutata <span class=\"_ _32\"> </span>come <span class=\"_ _2c\"> </span>u<span class=\"_ _0\"></span>n<span class=\"_ _3e\"> </span>accantonamento a un fondo.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "Trattamento di Fine Rapporto<span class=\"_ _3e\"> </span>Il <span class=\"_ _6\"></span>Trattamento <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>Fine <span class=\"_ _6\"></span>Rapporto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>definito <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>benefici <span class=\"_ _6\"></span>def<span class=\"_ _0\"></span>initi. <span class=\"_ _6\"></span>Il <span class=\"_ _6\"></span>costo<span class=\"_ _3e\"> </span>relativo <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>determinato <span class=\"_ _19\"> </span>utilizzando <span class=\"_ _19\"> </span>il <span class=\"_ _29\"> </span>metod<span class=\"_ _0\"></span>o <span class=\"_ _19\"> </span>della <span class=\"_ _29\"> </span>pro<span class=\"_ _0\"></span>iezione <span class=\"_ _29\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>credito<span class=\"_ _3e\"> </span>(<span class=\"ff7\">Projected  Unit <span class=\"_ _f\"> </span>Credit  Method</span>),  effettuando <span class=\"_ _f\"> </span>le  valutazioni <span class=\"_ _f\"> </span>attuariali  alla <span class=\"_ _f\"> </span>fine  di <span class=\"_ _f\"> </span>ogni<span class=\"_ _3e\"> </span>esercizio e <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>addebito <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>stesse al <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico. La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>riflessa a <span class=\"_ _0\"></span>bilancio<span class=\"_ _3e\"> </span>rappresenta <span class=\"_ _16\"> </span>il <span class=\"_ _13\"> </span>valore <span class=\"_ _16\"> </span>attuale <span class=\"_ _16\"> </span>dell<span class=\"ff5\">\u2019</span>obbli<span class=\"_ _0\"></span>gazione <span class=\"_ _13\"> </span>che <span class=\"_ _16\"> </span>sar\u00e0 <span class=\"_ _16\"> </span>riconosciuta <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span>termine <span class=\"_ _16\"> </span>del<span class=\"_ _3e\"> </span>rapporto di lavoro.<span class=\"_ _3e\"> </span>La <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>eterminazione <span class=\"_ _7\"></span>della <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _6\"></span>iscritta <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>bilancio <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>ossequio <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>citato <span class=\"_ _6\"></span>principio <span class=\"_ _6\"></span>contab<span class=\"_ _0\"></span>ile<span class=\"_ _3e\"> </span>coinvolge <span class=\"_ _12\"></span>l<span class=\"ff5\">\u2019</span>effettuazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>stime <span class=\"_ _10\"></span>basate <span class=\"_ _0\"></span>su <span class=\"_ _10\"></span>ass<span class=\"_ _2\"></span>unzioni <span class=\"_ _12\"></span>statistiche <span class=\"_ _12\"></span>circa <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>accadimento <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>fatti futuri an<span class=\"_ _0\"></span>che soggettivi (tasso di mortalit\u00e0, rotazione d<span class=\"_ _0\"></span>el personale, tassi di interesse<span class=\"_ _3e\"> </span>per <span class=\"_ _13\"> </span>l<span class=\"ff5\">\u2019</span>attualizzazione, <span class=\"_ _13\"> </span>crescita <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>salari, <span class=\"_ _13\"> </span>ecc.):  in<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>tale  p<span class=\"_ _0\"></span>rocesso <span class=\"_ _13\"> </span>gli <span class=\"_ _13\"> </span>Amministratori <span class=\"_ _13\"> </span>si<span class=\"_ _3e\"> </span>avvalgono di attuari indipendenti.<span class=\"_ _3e\"> </span>I <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>imputati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>periodo<span class=\"_ _3e\"> </span>in cui essi sono dovuti.<span class=\"_ _3e\"> </span>A <span class=\"_ _a\"> </span>seguito <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _a\"> </span>modifiche <span class=\"_ _a\"> </span>sul <span class=\"_ _a\"> </span>trattamento <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>fine <span class=\"_ _a\"> </span>rapporto <span class=\"_ _a\"> </span>introdotte <span class=\"_ _a\"> </span>dalla <span class=\"_ _a\"> </span>Legge <span class=\"_ _f\"> </span>27<span class=\"_ _3e\"> </span>dicembre <span class=\"_ _9\"></span>2006 <span class=\"_ _9\"></span>n. <span class=\"_ _9\"></span>296, <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>con<span class=\"_ _0\"></span>tabilizzazione <span class=\"_ _10\"></span>pre<span class=\"_ _0\"></span>vista <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>allo <span class=\"_ _10\"></span>IAS <span class=\"_ _9\"></span>19<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>le <span class=\"_ _15\"></span><span class=\"ff7\">defined <span class=\"_ _10\"></span>benefit<span class=\"_ _3e\"> </span></span>obligation <span class=\"_ _6\"></span><span class=\"ff4\">(ob<span class=\"_ _0\"></span>bligazione <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>definiti) <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rimasta <span class=\"_ _6\"></span>applicabile <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>sola <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _2\"></span>relativa<span class=\"_ _3e\"> </span></span>al TFR <span class=\"_ _0\"></span>maturato fino al <span class=\"_ _0\"></span>31 dicembre 2006, poich\u00e9 <span class=\"_ _0\"></span>le quote maturate <span class=\"_ _0\"></span>dal 1<span class=\"_ _0\"></span>\u00b0 gen<span class=\"_ _0\"></span>naio 2007<span class=\"_ _3e\"> </span>vengono versate <span class=\"_ _2\"></span>a un<span class=\"ff5\">\u2019</span>entit\u00e0 se<span class=\"_ _2\"></span>parata (Forma p<span class=\"_ _2\"></span>ensionistica complementare <span class=\"_ _2\"></span>o Fondi <span class=\"_ _2\"></span>INPS)<span class=\"_ _3e\"> </span>per le <span class=\"_ _0\"></span>societ\u00e0 con <span class=\"_ _0\"></span>pi\u00f9 di 50 <span class=\"_ _0\"></span>dipendenti<span class=\"_ _0\"></span>. Di <span class=\"_ _0\"></span>conseguenza il TFR <span class=\"_ _0\"></span>maturato <span class=\"_ _0\"></span>successivamente<span class=\"_ _3e\"> </span>al 31 dicemb<span class=\"_ _0\"></span>re 2006 per tali societ\u00e0 <span class=\"_ _0\"></span>si configura come un <span class=\"_ _0\"></span><span class=\"ff7\">contribution benefit plan <span class=\"_ _0\"></span></span>(piani<span class=\"_ _3e\"> </span>a <span class=\"_ _9\"></span>contributi <span class=\"_ _9\"></span>definiti)<span class=\"ff7\"> <span class=\"_ _15\"> </span></span>e <span class=\"_ _9\"></span>viene <span class=\"_ _9\"></span>contabilizzato <span class=\"_ _9\"></span>come <span class=\"_ _9\"></span>costo <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>maturazione. <span class=\"_ _9\"></span>Di<span class=\"_ _3e\"> </span>fatto, essendo il TFR interamente versato a fondi di previdenza, <span class=\"_ _0\"></span>le societ\u00e0 del Gruppo cui<span class=\"_ _3e\"> </span>tale <span class=\"_ _2\"></span>legge <span class=\"_ _6\"></span>\u00e8 a<span class=\"_ _2\"></span>pplicabile <span class=\"_ _2\"></span>non <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>anno <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _6\"></span>obblighi <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>dipendente <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>interruzione<span class=\"_ _3e\"> </span>del  rapporto  lavor<span class=\"_ _2\"></span>ativo  per  le <span class=\"_ _a\"> </span>q<span class=\"_ _0\"></span>uote  di <span class=\"_ _f\"> </span>TFR  m<span class=\"_ _2\"></span>aturate  dopo  l<span class=\"ff5\">\u2019</span>entrata  in <span class=\"_ _f\"> </span>vigore  della<span class=\"_ _3e\"> </span>modifica.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "La <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>eterminazione <span class=\"_ _7\"></span>della <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _6\"></span>iscritta <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>bilancio <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>ossequio <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>citato <span class=\"_ _6\"></span>principio <span class=\"_ _6\"></span>contab<span class=\"_ _0\"></span>ile<span class=\"_ _3e\"> </span>coinvolge <span class=\"_ _12\"></span>l<span class=\"ff5\">\u2019</span>effettuazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>stime <span class=\"_ _10\"></span>basate <span class=\"_ _0\"></span>su <span class=\"_ _10\"></span>ass<span class=\"_ _2\"></span>unzioni <span class=\"_ _12\"></span>statistiche <span class=\"_ _12\"></span>circa <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>accadimento <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>fatti futuri an<span class=\"_ _0\"></span>che soggettivi (tasso di mortalit\u00e0, rotazione d<span class=\"_ _0\"></span>el personale, tassi di interesse<span class=\"_ _3e\"> </span>Trattamento di Fine Rapporto<span class=\"_ _3e\"> </span>Il <span class=\"_ _6\"></span>Trattamento <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>Fine <span class=\"_ _6\"></span>Rapporto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>definito <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>benefici <span class=\"_ _6\"></span>def<span class=\"_ _0\"></span>initi. <span class=\"_ _6\"></span>Il <span class=\"_ _6\"></span>costo<span class=\"_ _3e\"> </span>relativo <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>determinato <span class=\"_ _19\"> </span>utilizzando <span class=\"_ _19\"> </span>il <span class=\"_ _29\"> </span>metod<span class=\"_ _0\"></span>o <span class=\"_ _19\"> </span>della <span class=\"_ _29\"> </span>pro<span class=\"_ _0\"></span>iezione <span class=\"_ _29\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>credito<span class=\"_ _3e\"> </span>(<span class=\"ff7\">Projected  Unit <span class=\"_ _f\"> </span>Credit  Method</span>),  effettuando <span class=\"_ _f\"> </span>le  valutazioni <span class=\"_ _f\"> </span>attuariali  alla <span class=\"_ _f\"> </span>fine  di <span class=\"_ _f\"> </span>ogni<span class=\"_ _3e\"> </span>esercizio e <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>addebito <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>stesse al <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico. La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>riflessa a <span class=\"_ _0\"></span>bilancio<span class=\"_ _3e\"> </span>rappresenta <span class=\"_ _16\"> </span>il <span class=\"_ _13\"> </span>valore <span class=\"_ _16\"> </span>attuale <span class=\"_ _16\"> </span>dell<span class=\"ff5\">\u2019</span>obbli<span class=\"_ _0\"></span>gazione <span class=\"_ _13\"> </span>che <span class=\"_ _16\"> </span>sar\u00e0 <span class=\"_ _16\"> </span>riconosciuta <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span>termine <span class=\"_ _16\"> </span>del<span class=\"_ _3e\"> </span>rapporto di lavoro.<span class=\"_ _3e\"> </span>per <span class=\"_ _13\"> </span>l<span class=\"ff5\">\u2019</span>attualizzazione, <span class=\"_ _13\"> </span>crescita <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>salari, <span class=\"_ _13\"> </span>ecc.):  in<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>tale  p<span class=\"_ _0\"></span>rocesso <span class=\"_ _13\"> </span>gli <span class=\"_ _13\"> </span>Amministratori <span class=\"_ _13\"> </span>si<span class=\"_ _3e\"> </span>avvalgono di attuari indipendenti.<span class=\"_ _3e\"> </span>I <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>imputati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>periodo<span class=\"_ _3e\"> </span>in cui essi sono dovuti.<span class=\"_ _3e\"> </span>A <span class=\"_ _a\"> </span>seguito <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _a\"> </span>modifiche <span class=\"_ _a\"> </span>sul <span class=\"_ _a\"> </span>trattamento <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>fine <span class=\"_ _a\"> </span>rapporto <span class=\"_ _a\"> </span>introdotte <span class=\"_ _a\"> </span>dalla <span class=\"_ _a\"> </span>Legge <span class=\"_ _f\"> </span>27<span class=\"_ _3e\"> </span>dicembre <span class=\"_ _9\"></span>2006 <span class=\"_ _9\"></span>n. <span class=\"_ _9\"></span>296, <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>con<span class=\"_ _0\"></span>tabilizzazione <span class=\"_ _10\"></span>pre<span class=\"_ _0\"></span>vista <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>allo <span class=\"_ _10\"></span>IAS <span class=\"_ _9\"></span>19<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>le <span class=\"_ _15\"></span><span class=\"ff7\">defined <span class=\"_ _10\"></span>benefit<span class=\"_ _3e\"> </span></span>obligation <span class=\"_ _6\"></span><span class=\"ff4\">(ob<span class=\"_ _0\"></span>bligazione <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>definiti) <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rimasta <span class=\"_ _6\"></span>applicabile <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>sola <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _2\"></span>relativa<span class=\"_ _3e\"> </span></span>al TFR <span class=\"_ _0\"></span>maturato fino al <span class=\"_ _0\"></span>31 dicembre 2006, poich\u00e9 <span class=\"_ _0\"></span>le quote maturate <span class=\"_ _0\"></span>dal 1<span class=\"_ _0\"></span>\u00b0 gen<span class=\"_ _0\"></span>naio 2007<span class=\"_ _3e\"> </span>vengono versate <span class=\"_ _2\"></span>a un<span class=\"ff5\">\u2019</span>entit\u00e0 se<span class=\"_ _2\"></span>parata (Forma p<span class=\"_ _2\"></span>ensionistica complementare <span class=\"_ _2\"></span>o Fondi <span class=\"_ _2\"></span>INPS)<span class=\"_ _3e\"> </span>per le <span class=\"_ _0\"></span>societ\u00e0 con <span class=\"_ _0\"></span>pi\u00f9 di 50 <span class=\"_ _0\"></span>dipendenti<span class=\"_ _0\"></span>. Di <span class=\"_ _0\"></span>conseguenza il TFR <span class=\"_ _0\"></span>maturato <span class=\"_ _0\"></span>successivamente<span class=\"_ _3e\"> </span>al 31 dicemb<span class=\"_ _0\"></span>re 2006 per tali societ\u00e0 <span class=\"_ _0\"></span>si configura come un <span class=\"_ _0\"></span><span class=\"ff7\">contribution benefit plan <span class=\"_ _0\"></span></span>(piani<span class=\"_ _3e\"> </span>a <span class=\"_ _9\"></span>contributi <span class=\"_ _9\"></span>definiti)<span class=\"ff7\"> <span class=\"_ _15\"> </span></span>e <span class=\"_ _9\"></span>viene <span class=\"_ _9\"></span>contabilizzato <span class=\"_ _9\"></span>come <span class=\"_ _9\"></span>costo <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>maturazione. <span class=\"_ _9\"></span>Di<span class=\"_ _3e\"> </span>fatto, essendo il TFR interamente versato a fondi di previdenza, <span class=\"_ _0\"></span>le societ\u00e0 del Gruppo cui<span class=\"_ _3e\"> </span>tale <span class=\"_ _2\"></span>legge <span class=\"_ _6\"></span>\u00e8 a<span class=\"_ _2\"></span>pplicabile <span class=\"_ _2\"></span>non <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>anno <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _6\"></span>obblighi <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>dipendente <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>interruzione<span class=\"_ _3e\"> </span>del  rapporto  lavor<span class=\"_ _2\"></span>ativo  per  le <span class=\"_ _a\"> </span>q<span class=\"_ _0\"></span>uote  di <span class=\"_ _f\"> </span>TFR  m<span class=\"_ _2\"></span>aturate  dopo  l<span class=\"ff5\">\u2019</span>entrata  in <span class=\"_ _f\"> </span>vigore  della<span class=\"_ _3e\"> </span>modifica.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Opzioni put &amp; call ed earn out<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>debiti <span class=\"_ _12\"></span>finanziari <span class=\"_ _12\"></span>comprendono <span class=\"_ _0\"></span>la <span class=\"_ _12\"></span>miglior <span class=\"_ _12\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>attuale <span class=\"_ _12\"></span>degli <span class=\"_ _10\"></span><span class=\"ff7\">earn<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>out<span class=\"ff4\"> <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>delle<span class=\"_ _3e\"> </span></span></span>put &amp; call<span class=\"ff4\"> <span class=\"_ _2\"></span>stipulati con i s<span class=\"_ _2\"></span>oci di minoranza dell<span class=\"_ _2\"></span>e societ\u00e0 acquisite. Tali <span class=\"_ _2\"></span>passivit\u00e0 finanziarie<span class=\"_ _3e\"> </span></span>vengono <span class=\"_ _15\"></span>rimisurate <span class=\"_ _9\"></span>a <span class=\"_ _15\"></span>ogni <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _9\"></span>periodo <span class=\"_ _15\"> </span>e, <span class=\"_ _15\"> </span>ove <span class=\"_ _15\"></span>necessario, <span class=\"_ _15\"></span>con <span class=\"_ _15\"></span>cadenza <span class=\"_ _9\"></span>infrannuale, <span class=\"_ _a\"> </span><span class=\"ls14\">o<span class=\"_ _3e\"> </span></span>quando si verifica <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>evento che ne prevede la liquidazione e i <span class=\"_ _0\"></span>relativi effetti sono riflessi a<span class=\"_ _3e\"> </span>conto <span class=\"_ _10\"></span>economico <span class=\"_ _12\"></span>tra <span class=\"_ _10\"></span>gli <span class=\"_ _10\"></span>oneri <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>proventi <span class=\"_ _12\"></span>finanziari, <span class=\"_ _10\"></span>unitamente <span class=\"_ _12\"></span>alla <span class=\"_ _10\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>costo <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>attualizzazione delle citate passivit\u00e0 finanziarie.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "idb:DescriptionOfAccountingPolicyForPutOptionCallEarnOut",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "Phantom Stock option I  debiti  finanziari  comprendono  la  miglior  stima  del  valore  attuale  del  piano  di incentivazione  spettante  all\u2019Amministratore  Delegato  della  Societ\u00e0.  Tale  passivit\u00e0 finanziaria  viene  rimisurata  a  ogni  fine  periodo  o  quando  si  verifica  l\u2019evento  che  ne prevede la liquidazione e i relativi effetti sono riflessi a conto economico tra gli oneri o i proventi finanziari, unitamente alla stima del costo di attualizzazione. Si segnala che al 30 giugno 2023 \u00e8 stato liquidato tale compenso all\u2019Amministratore Delegato della Societ\u00e0 con il verificarsi dell\u2019evento \u201cquotazione\u201d. ",
   "dimensions": {
    "concept": "idb:DescriptionOfAccountingPolicyForPhantomStockOption",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Long Term Incentive Plan<span class=\"_ _3e\"> </span>Al <span class=\"_ _10\"></span>fine <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>allineare <span class=\"_ _10\"></span>gli <span class=\"_ _10\"></span>interessi <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>managem<span class=\"_ _2\"></span>ent <span class=\"_ _10\"></span>con <span class=\"_ _10\"></span>q<span class=\"_ _0\"></span>uelli <span class=\"_ _10\"></span>degli <span class=\"_ _10\"></span>azionisti, <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>Societ\u00e0 <span class=\"_ _10\"></span>ha<span class=\"_ _3e\"> </span>stabilito <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>piano <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incentivazione <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>medio <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>termine <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>collega <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>munerazione<span class=\"_ _3e\"> </span>ai risultati.<span class=\"_ _3e\"> </span>Con <span class=\"_ _15\"> </span>tale <span class=\"_ _15\"> </span>finalit\u00e0 <span class=\"_ _15\"></span>il <span class=\"_ _15\"> </span>Consiglio <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>Amministrazione <span class=\"_ _15\"> </span>ha <span class=\"_ _15\"> </span>approvato <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>9 <span class=\"_ _15\"></span>maggio <span class=\"_ _15\"> </span>2023,<span class=\"_ _3e\"> </span>subordinatamente  all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avvio  delle <span class=\"_ _13\"> </span>negoziazioni  delle  azion<span class=\"_ _0\"></span>i  della  Societ\u00e0 <span class=\"_ _13\"> </span>nel  mercato<span class=\"_ _3e\"> </span>regolamentato <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>Borsa <span class=\"_ _a\"> </span>Italiana,<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>un <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>iano <span class=\"_ _15\"></span>di <span class=\"_ _a\"> </span>incentivazione <span class=\"_ _15\"> </span>rivolto <span class=\"_ _a\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Amministratore<span class=\"_ _3e\"> </span>Delegato e al<span class=\"_ _2\"></span> Consigliere Delegato <span class=\"_ _2\"></span>della Societ\u00e0. Il <span class=\"_ _2\"></span>valore e il <span class=\"_ _2\"></span>riconoscimento di tal<span class=\"_ _2\"></span>e piano<span class=\"_ _3e\"> </span>di <span class=\"_ _2\"></span>incentivazione <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>legati <span class=\"_ _2\"></span>all<span class=\"ff5\">\u2019</span>apprezzamento <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>quotazione <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>azione <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>Societ\u00e0,<span class=\"_ _3e\"> </span>registrato <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>periodo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>almeno <span class=\"_ _9\"></span>30 <span class=\"_ _9\"></span>giorni <span class=\"_ _15\"></span>consecutivi <span class=\"_ _9\"></span>sul <span class=\"_ _9\"></span>mercat<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>negoziazione<span class=\"_ _3e\"> </span>rispetto <span class=\"_ _a\"> </span>al <span class=\"_ _15\"> </span>prezzo <span class=\"_ _a\"> </span>dell<span class=\"ff5\">\u2019</span>IPO, <span class=\"_ _a\"> </span>durante <span class=\"_ _a\"> </span>il <span class=\"_ _15\"></span>primo <span class=\"_ _15\"> </span>t<span class=\"_ _0\"></span>riennio <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>carica <span class=\"_ _15\"> </span>e/o <span class=\"_ _a\"> </span>durante <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>secondo<span class=\"_ _3e\"> </span>triennio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>carica <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>rinnovo <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>cariche <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mancato <span class=\"_ _6\"></span>raggiungimento <span class=\"_ _2\"></span>degli obi<span class=\"_ _2\"></span>ettivi<span class=\"_ _3e\"> </span>nel <span class=\"_ _2\"></span>corso <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>primo <span class=\"_ _6\"></span>triennio, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>calcolarsi <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>corrispondersi <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>denaro <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>parte <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>Societ\u00e0<span class=\"_ _3e\"> </span>nel <span class=\"_ _2e\"> </span>corso <span class=\"_ _2e\"> </span>del <span class=\"_ _2b\"> </span>mese <span class=\"_ _2e\"> </span>successivo <span class=\"_ _2e\"> </span>alla <span class=\"_ _2e\"> </span>positiva <span class=\"_ _2e\"> </span>verifica <span class=\"_ _2e\"> </span>da <span class=\"_ _2e\"> </span>parte <span class=\"_ _2e\"> </span>del <span class=\"_ _2e\"> </span>Con<span class=\"_ _0\"></span>siglio <span class=\"_ _2e\"> </span>di<span class=\"_ _3e\"> </span>Amministrazione della avvenuta maturazione dell<span class=\"ff5\">\u2019</span>Incentivo a Lungo Termine.<span class=\"_ _3e\"> </span>Il  piano  prevede  il  riconoscimento  di  Euro  5.250  migliaia  in  caso  di  apprezzament<span class=\"_ _2\"></span>o<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>Azione  pari  o<span class=\"_ _2\"></span>  superiore  al <span class=\"_ _f\"> </span>30%  e  fino <span class=\"_ _f\"> </span>al  49%;  il<span class=\"_ _2\"></span>  riconoscimento  di  u<span class=\"_ _2\"></span>n  ulteriore<span class=\"_ _3e\"> </span>ammontare  pari <span class=\"_ _13\"> </span>a  Eu<span class=\"_ _0\"></span>ro  3.500  migliaia <span class=\"_ _13\"> </span>in  caso <span class=\"_ _13\"> </span>di  apprezzamento <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Azione  pari <span class=\"_ _13\"> </span>o<span class=\"_ _3e\"> </span>superiore al 50% (per un totale ammontare compl<span class=\"_ _2\"></span>essivo di Euro 8.750 migliaia).<span class=\"_ _3e\"> </span>Tale  piano  di  incentivazione <span class=\"_ _13\"> </span>ricade  nel  perimetro  di  applicazione  dello  IAS  19.  Tale<span class=\"_ _3e\"> </span>passivit\u00e0 viene<span class=\"_ _2\"></span> rimisurat<span class=\"_ _2\"></span>a a <span class=\"_ _2\"></span>ogni <span class=\"_ _2\"></span>fine periodo<span class=\"_ _2\"></span> o <span class=\"_ _2\"></span>quando si <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>evento che <span class=\"_ _2\"></span>ne <span class=\"_ _2\"></span>prevede<span class=\"_ _3e\"> </span>la <span class=\"_ _9\"></span>liquidazione <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>relativi <span class=\"_ _9\"></span>effetti <span class=\"_ _10\"></span>sono <span class=\"_ _9\"></span>riflessi <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _10\"></span>economico <span class=\"_ _9\"></span>tra <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>costi <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>servizi,<span class=\"_ _3e\"> </span>rilevando <span class=\"_ _33\"> </span>tra <span class=\"_ _36\"> </span>gli <span class=\"_ _36\"> </span>interessi <span class=\"_ _30\"> </span>p<span class=\"_ _0\"></span>assivi <span class=\"_ _33\"> </span>la <span class=\"_ _33\"> </span>comp<span class=\"_ _0\"></span>onente <span class=\"_ _33\"> </span>finanziaria <span class=\"_ _33\"> </span>relativa <span class=\"_ _33\"> </span>al <span class=\"_ _36\"> </span>costo<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>attualizzazione, oltre alla relativa fiscalit\u00e0 anti<span class=\"_ _2\"></span>cipata.<span class=\"_ _3e\"> </span>Nella <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>eterminazione <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>importo <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _18\"> </span>accantonare <span class=\"_ _11\"> </span>per <span class=\"_ _11\"> </span>il <span class=\"_ _18\"> </span>p<span class=\"_ _0\"></span>iano <span class=\"_ _18\"> </span>di <span class=\"_ _11\"> </span>incentivazione<span class=\"_ _3e\"> </span>deliberato <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Consiglio <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>Amministrazione, <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _6\"></span>utilizzato <span class=\"_ _2\"></span>alcune <span class=\"_ _6\"></span>ipotesi<span class=\"_ _3e\"> </span>e <span class=\"_ _2\"></span>stime in <span class=\"_ _2\"></span>osservanza <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>dallo IAS <span class=\"_ _6\"></span>19, prevedendo <span class=\"_ _2\"></span>alcuni <span class=\"_ _2\"></span>scenari <span class=\"_ _2\"></span>temporali<span class=\"_ _3e\"> </span>possibili <span class=\"_ _15\"></span>e <span class=\"_ _15\"> </span>ponderando <span class=\"_ _15\"></span>altres\u00ec <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>probabilit\u00e0 <span class=\"_ _15\"> </span>che <span class=\"_ _15\"></span>gli <span class=\"_ _15\"></span>stessi <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>verifichi<span class=\"_ _0\"></span>no. <span class=\"_ _15\"></span>Nel <span class=\"_ _15\"> </span>fare <span class=\"_ _15\"> </span>ci\u00f2 <span class=\"_ _15\"> </span>il<span class=\"_ _3e\"> </span>Gruppo <span class=\"_ _f\"> </span>ha <span class=\"_ _a\"> </span>u<span class=\"_ _0\"></span>tilizzato <span class=\"_ _a\"> </span>le <span class=\"_ _f\"> </span>informazioni <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>disposizione <span class=\"_ _f\"> </span>reperibili <span class=\"_ _f\"> </span>dai <span class=\"_ _a\"> </span>report <span class=\"_ _f\"> </span>degli <span class=\"_ _f\"> </span>analisti<span class=\"_ _3e\"> </span>disponibili <span class=\"_ _10\"></span>alla <span class=\"_ _9\"></span>data <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>redazione <span class=\"_ _9\"></span>della <span class=\"_ _10\"></span>presente <span class=\"_ _10\"></span>relazione <span class=\"_ _10\"></span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _9\"></span>annuale. <span class=\"_ _9\"></span>Come<span class=\"_ _3e\"> </span>previsto <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>19, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>babilit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>evento <span class=\"_ _0\"></span>indicato <span class=\"_ _0\"></span>accada <span class=\"_ _0\"></span>influenza la <span class=\"_ _12\"></span>valutazione<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>obbligazione, ma non ne determina l<span class=\"ff5\">\u2019</span>esistenza.<span class=\"_ _3e\"> </span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2023 il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>accantonato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importo <span class=\"_ _2\"></span>pari a<span class=\"_ _2\"></span> Eur<span class=\"_ _2\"></span>o 702 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>iscritto<span class=\"_ _3e\"> </span>tra <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>servizi, <span class=\"_ _0\"></span>oltre <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>passivi <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _12\"></span>8 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>relativa <span class=\"_ _0\"></span>fiscalit\u00e0<span class=\"_ _3e\"> </span>anticipata pari a Euro 1<span class=\"ls14\">69</span> <span class=\"_ _0\"></span>migliaia.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Iscrizione dei ricavi e dei proventi a conto economico<span class=\"_ _3e\"> </span>La voce \u201cRicavi\u201d c<span class=\"_ _2\"></span>omprende i corrispettivi <span class=\"_ _2\"></span>per vendite di <span class=\"_ _2\"></span>beni a clienti <span class=\"_ _2\"></span>e per pr<span class=\"_ _2\"></span>estazioni di<span class=\"_ _3e\"> </span>servizi.<span class=\"_ _3e\"> </span>I <span class=\"_ _9\"></span>ricavi <span class=\"_ _9\"></span>rappresentano <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>corrispettivo <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cui <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>diritto <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>camb<span class=\"_ _0\"></span>io <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>trasferimento <span class=\"_ _9\"></span>al<span class=\"_ _3e\"> </span>cliente <span class=\"_ _6\"></span>dei <span class=\"_ _2\"></span>beni <span class=\"_ _2\"></span>e/o <span class=\"_ _6\"></span>servizi <span class=\"_ _2\"></span>promessi, <span class=\"_ _2\"></span>esclusi <span class=\"_ _6\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _6\"></span>riscossi <span class=\"_ _2\"></span>per <span class=\"_ _6\"></span>conto <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>terzi. <span class=\"_ _2\"></span>Il <span class=\"_ _6\"></span>Gru<span class=\"_ _0\"></span>ppo<span class=\"_ _3e\"> </span>rileva <span class=\"_ _29\"> </span>i <span class=\"_ _19\"> </span>ricavi <span class=\"_ _29\"> </span>quando <span class=\"_ _29\"> </span>ademp<span class=\"_ _0\"></span>ie <span class=\"_ _29\"> </span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _29\"> </span>prevista <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _29\"> </span>contratto, <span class=\"_ _29\"> </span>ossia <span class=\"_ _19\"> </span>quando<span class=\"_ _3e\"> </span>trasferisce al cliente il controllo dei beni o dei servizi.<span class=\"_ _3e\"> </span>Sulla  base  del  modell<span class=\"_ _2\"></span>o  a  cinque  fasi  introdotto  dall<span class=\"ff5\">\u2019</span>IFRS  15,  il  Gruppo<span class=\"_ _2\"></span>  procede  alla<span class=\"_ _3e\"> </span>rilevazione dei ricavi nel momento in cui risultino soddisfatti i seguenti criteri:<span class=\"_ _3e\"> </span>1)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">le <span class=\"_ _10\"></span>parti <span class=\"_ _10\"></span>hanno <span class=\"_ _10\"></span>approvato <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>contratto <span class=\"_ _10\"></span>(per <span class=\"_ _10\"></span>iscritto, <span class=\"_ _10\"></span>oralmente <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>nel <span class=\"_ _10\"></span>rispetto <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>altre<span class=\"_ _3e\"> </span></span></span>pratiche <span class=\"_ _17\"> </span>c<span class=\"_ _2\"></span>ommerciali <span class=\"_ _17\"> </span>a<span class=\"_ _2\"></span>bituali) <span class=\"_ _17\"> </span>e <span class=\"_ _19\"> </span>si <span class=\"_ _17\"> </span>so<span class=\"_ _2\"></span>no <span class=\"_ _17\"> </span>impegnate <span class=\"_ _19\"> </span>a <span class=\"_ _17\"> </span>a<span class=\"_ _2\"></span>dempiere <span class=\"_ _17\"> </span>le<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>rispettive<span class=\"_ _3e\"> </span>obbligazioni; <span class=\"_ _6\"></span>esiste <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>indi <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>accordo <span class=\"_ _6\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _6\"></span>parti <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>crea <span class=\"_ _2\"></span>diritti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>obbligazioni <span class=\"_ _6\"></span>esigibil<span class=\"_ _0\"></span><span class=\"ls27\">i<span class=\"_ _3e\"> </span></span>a prescindere dalla forma con la quale tale accor<span class=\"_ _2\"></span>do <span class=\"_ _0\"></span>viene manifestato;<span class=\"_ _3e\"> </span>2)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">i <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>ciascuna <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>quanto <span class=\"_ _12\"></span>riguarda <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>beni <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>servizi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>trasferire <span class=\"_ _12\"></span>sono<span class=\"_ _3e\"> </span></span></span>individuati;<span class=\"_ _3e\"> </span>3)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">le condiz<span class=\"_ _0\"></span>ioni di pagamen<span class=\"_ _2\"></span>to dei ben<span class=\"_ _0\"></span>i o servizi da<span class=\"_ _2\"></span> trasferire sono identificate;<span class=\"_ _3e\"> </span></span></span>4)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">il con<span class=\"_ _0\"></span>tratto ha sostanza commerciale;<span class=\"_ _2\"></span> ed<span class=\"_ _3e\"> </span></span></span>5)<span class=\"ff9 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff4\">\u00e8 probabile che il Gr<span class=\"_ _2\"></span>uppo ricever\u00e0 il corrispettivo<span class=\"_ _2\"></span> a cui avr\u00e0 <span class=\"_ _2\"></span>diritto in cambio dei<span class=\"_ _2\"></span> beni<span class=\"_ _3e\"> </span></span></span>o servizi che saranno trasferiti al cliente.<span class=\"_ _3e\"> </span>Se <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>corrispettivo <span class=\"_ _10\"></span>promesso <span class=\"_ _12\"></span>nel <span class=\"_ _10\"></span>contratto <span class=\"_ _12\"></span>include <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>importo <span class=\"_ _10\"></span>variabile,<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _10\"></span>stima<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>importo <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>corrispettivo <span class=\"_ _10\"></span>al <span class=\"_ _9\"></span>quale <span class=\"_ _10\"></span>avr\u00e0 <span class=\"_ _9\"></span>diritto <span class=\"_ _10\"></span>in <span class=\"_ _9\"></span>cambio <span class=\"_ _9\"></span><span class=\"ls5\">de</span>l <span class=\"_ _10\"></span>trasferimento <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _10\"></span>beni <span class=\"_ _10\"></span>al<span class=\"_ _3e\"> </span>cliente.<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>ricavi <span class=\"_ _10\"></span>da <span class=\"_ _12\"></span>contratti <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>clien<span class=\"_ _0\"></span>ti <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>rilevati <span class=\"_ _10\"></span>sull<span class=\"_ _2\"></span>a <span class=\"_ _10\"></span>base <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>trasferimento <span class=\"_ _12\"></span>temporale <span class=\"_ _12\"></span>del<span class=\"_ _3e\"> </span>controllo <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>ben<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>e/o <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>servizi <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>cliente. <span class=\"_ _12\"></span>Nel <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>trasferimento <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>controllo<span class=\"_ _3e\"> </span>avvenga <span class=\"_ _12\"></span>man <span class=\"_ _10\"></span>mano <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>il <span class=\"_ _10\"></span>bene <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>costruito <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>che <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>servizi <span class=\"_ _12\"></span>vengono <span class=\"_ _12\"></span>resi<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>ricavi <span class=\"_ _10\"></span>vengono<span class=\"_ _3e\"> </span>rilevati <span class=\"_ _12\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">over <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ime</span>\u201d, <span class=\"_ _12\"></span>ossia <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>l\u2019<span class=\"ff4\">avanzamento <span class=\"_ _12\"></span>graduale <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>attivit\u00e0; <span class=\"_ _12\"></span>nel <span class=\"_ _10\"></span>caso, <span class=\"_ _12\"></span>invece, <span class=\"_ _12\"></span>in<span class=\"_ _3e\"> </span></span>cui il <span class=\"_ _2\"></span>trasferimento del c<span class=\"_ _2\"></span>ontrollo non avvenga<span class=\"_ _2\"></span> man mano c<span class=\"_ _2\"></span>he il <span class=\"_ _2\"></span>bene \u00e8 costrui<span class=\"_ _2\"></span>to o i <span class=\"_ _2\"></span>servizi<span class=\"_ _3e\"> </span>vengono  resi,  i  ricavi <span class=\"_ _f\"> </span>vengono  rilevati  \u201c<span class=\"ff7\">at  a  p<span class=\"_ _2\"></span>oint  in  time<span class=\"ff5\">\u201d,  ossia  al <span class=\"_ _f\"> </span>momento  della<span class=\"_ _3e\"> </span></span></span>consegna <span class=\"_ _0\"></span>finale del bene <span class=\"_ _0\"></span>o al <span class=\"_ _0\"></span>completamento dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>erogazione delle p<span class=\"_ _0\"></span>restazioni di <span class=\"_ _0\"></span>servizi.<span class=\"_ _3e\"> </span>Per <span class=\"_ _9\"></span>valutare<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>l<span class=\"ff5\">\u2019avanzamento <span class=\"_ _10\"></span>delle <span class=\"_ _9\"></span>commesse <span class=\"_ _10\"></span>\u201c<span class=\"ff7\">over <span class=\"_ _9\"></span>time</span>\u201d, <span class=\"_ _10\"></span>la <span class=\"_ _9\"></span>Societ\u00e0 <span class=\"_ _10\"></span>ha <span class=\"_ _10\"></span>scelto <span class=\"_ _9\"></span>il <span class=\"_ _10\"></span>criterio<span class=\"_ _3e\"> </span></span>della percentuale di avan<span class=\"_ _2\"></span>zamento valutata con la metodologia <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span><span class=\"ff7\">cost to cost</span>. Quando \u00e8<span class=\"_ _3e\"> </span>probabile  c<span class=\"_ _2\"></span>he  il <span class=\"_ _a\"> </span>totale  dei <span class=\"_ _f\"> </span>costi <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span>commessa <span class=\"_ _a\"> </span>a  vita <span class=\"_ _f\"> </span>intera <span class=\"_ _f\"> </span>superi <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>totale <span class=\"_ _f\"> </span>dei  ricavi<span class=\"_ _3e\"> </span>corrispondenti <span class=\"_ _a\"> </span>a <span class=\"_ _9\"></span>vit<span class=\"_ _0\"></span>a <span class=\"_ _15\"></span>intera, <span class=\"_ _15\"></span>la <span class=\"_ _15\"> </span>perdita <span class=\"_ _a\"> </span>potenziale <span class=\"_ _15\"></span>\u00e8 <span class=\"_ _15\"> </span>rilevata <span class=\"_ _a\"> </span>immediata<span class=\"_ _2\"></span>mente <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>conto<span class=\"_ _3e\"> </span>economico.<span class=\"_ _3e\"> </span>I <span class=\"_ _16\"> </span>contributi <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>conto <span class=\"_ _16\"> </span>capit<span class=\"_ _0\"></span>ale <span class=\"_ _13\"> </span>e <span class=\"_ _29\"> </span>in <span class=\"_ _16\"> </span>conto <span class=\"_ _16\"> </span>esercizio <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>rilevati <span class=\"_ _16\"> </span>quando <span class=\"_ _16\"> </span>sussiste <span class=\"_ _16\"> </span>la<span class=\"_ _3e\"> </span>ragionevole <span class=\"_ _a\"> </span>certezza <span class=\"_ _f\"> </span>ch<span class=\"_ _2\"></span>e <span class=\"_ _f\"> </span>essi <span class=\"_ _a\"> </span>saranno <span class=\"_ _a\"> </span>ricevuti <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>le <span class=\"_ _a\"> </span>condizioni <span class=\"_ _a\"> </span>a <span class=\"_ _f\"> </span>essi <span class=\"_ _a\"> </span>riferite <span class=\"_ _a\"> </span>risultano<span class=\"_ _3e\"> </span>soddisfatte. <span class=\"_ _15\"> </span>Nel <span class=\"_ _15\"> </span>caso <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>contributi <span class=\"_ _15\"></span>in <span class=\"_ _15\"></span>conto <span class=\"_ _15\"></span>capitale <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>relativo <span class=\"_ _9\"></span>valore <span class=\"_ _15\"> </span>nominale<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>viene<span class=\"_ _3e\"> </span>sospeso <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>accreditato <span class=\"_ _0\"></span>a conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>proporzione alla <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile<span class=\"_ _3e\"> </span>delle attivit\u00e0 a cui si riferiscono.<span class=\"_ _3e\"> </span>I contributi in conto esercizio vengono rilevati con un <span class=\"_ _0\"></span>criterio sistematico negli esercizi in<span class=\"_ _3e\"> </span>cui l<span class=\"ff5\">\u2019</span>entit\u00e0 rileva come costi le relative spese che i contributi inten<span class=\"_ _2\"></span>dono compensare.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "Costi e spese<span class=\"_ _3e\"> </span>I <span class=\"_ _15\"></span>costi <span class=\"_ _15\"></span>sono <span class=\"_ _9\"></span>ricon<span class=\"_ _0\"></span>osciuti <span class=\"_ _9\"></span>a <span class=\"_ _15\"></span>conto <span class=\"_ _15\"></span>economico <span class=\"_ _15\"></span>quando <span class=\"_ _9\"></span>relativi <span class=\"_ _15\"> </span>a <span class=\"_ _15\"></span>beni <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>servizi <span class=\"_ _15\"></span>venduti <span class=\"_ _15\"></span>o<span class=\"_ _3e\"> </span>consumati <span class=\"_ _29\"> </span>nel <span class=\"_ _29\"> </span>periodo <span class=\"_ _29\"> </span>o <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _16\"> </span>ripartizione <span class=\"_ _29\"> </span>sistematica <span class=\"_ _29\"> </span>ovvero <span class=\"_ _16\"> </span>q<span class=\"_ _0\"></span>uando <span class=\"_ _16\"> </span>non <span class=\"_ _29\"> </span>si <span class=\"_ _29\"> </span>possa<span class=\"_ _3e\"> </span>identificare l<span class=\"ff5\">\u2019</span>utilit\u00e0 futura degli stessi.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Dividendi, proventi e oneri di na<span class=\"_ _2\"></span>tura finanziaria<span class=\"_ _3e\"> </span>I <span class=\"_ _2\"></span>dividendi <span class=\"_ _6\"></span>distribuiti <span class=\"_ _2\"></span>costituiscono <span class=\"_ _2\"></span>movimento <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _6\"></span>netto <span class=\"_ _2\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>periodo <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>sono<span class=\"_ _3e\"> </span>approvati dall<span class=\"ff5\">\u2019</span>Assemblea degli Azionisti.<span class=\"_ _3e\"> </span>I <span class=\"_ _29\"> </span>dividendi <span class=\"_ _29\"> </span>ricevuti <span class=\"_ _16\"> </span>sono <span class=\"_ _29\"> </span>rilevati <span class=\"_ _16\"> </span>quando <span class=\"_ _29\"> </span>sorge <span class=\"_ _29\"> </span>il <span class=\"_ _16\"> </span>diritto <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>Gruppo <span class=\"_ _16\"> </span>a <span class=\"_ _29\"> </span>riceverne <span class=\"_ _29\"> </span>il<span class=\"_ _3e\"> </span>pagamento.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "I <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>roventi <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>gli <span class=\"_ _a\"> </span>oneri <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>natura <span class=\"_ _a\"> </span>finanziaria <span class=\"_ _f\"> </span>sono <span class=\"_ _a\"> </span>riconosciuti <span class=\"_ _f\"> </span>in <span class=\"_ _a\"> </span>base <span class=\"_ _f\"> </span>alla <span class=\"_ _a\"> </span>competenza<span class=\"_ _3e\"> </span>temporale.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Imposte sul reddito<span class=\"_ _3e\"> </span>Le imposte del periodo rappresentano la somma delle imposte correnti e differite.<span class=\"_ _3e\"> </span>Le imposte corr<span class=\"_ _2\"></span>enti sono basate<span class=\"_ _2\"></span> sul risultato<span class=\"_ _2\"></span> imponibile del periodo. Il <span class=\"_ _2\"></span>reddito imponibile<span class=\"_ _3e\"> </span>differisce dal risultato riportato nel conto economico poich\u00e9 esclude componenti positivi<span class=\"_ _3e\"> </span>e <span class=\"_ _2\"></span>negativi c<span class=\"_ _2\"></span>he saranno <span class=\"_ _2\"></span>tassabili <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>deducibili i<span class=\"_ _2\"></span>n altri<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>esercizi ed <span class=\"_ _2\"></span>esclude i<span class=\"_ _2\"></span>noltre voci <span class=\"_ _6\"></span>che non<span class=\"_ _3e\"> </span>saranno mai <span class=\"_ _0\"></span>tassabili o <span class=\"_ _0\"></span>deducibili. La passivit\u00e0 <span class=\"_ _0\"></span>per imposte correnti \u00e8 <span class=\"_ _0\"></span>calcolata seguendo<span class=\"_ _3e\"> </span>le norme fiscali in vigore alla data di bilancio.<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"> </span>differite <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>ci <span class=\"_ _15\"></span>si <span class=\"_ _15\"> </span>aspetta <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>pagare <span class=\"_ _15\"> </span>o <span class=\"_ _a\"> </span>di <span class=\"_ _9\"></span>recuperare<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>sulle<span class=\"_ _3e\"> </span>differenze temporanee fra il <span class=\"_ _0\"></span>valore contabile delle attivit\u00e0 e delle passivit\u00e0 di bilancio <span class=\"_ _0\"></span>e il<span class=\"_ _3e\"> </span>corrispondente valore f<span class=\"_ _0\"></span>iscale. Le passivit\u00e0 fiscali differite son<span class=\"_ _0\"></span>o genera<span class=\"_ _0\"></span>lmente rilevate per<span class=\"_ _3e\"> </span>tutte le d<span class=\"_ _0\"></span>ifferenze temporanee imponibili, mentre <span class=\"_ _0\"></span>le attivit\u00e0 fiscali <span class=\"_ _0\"></span>differite sono rilevate<span class=\"_ _3e\"> </span>nella <span class=\"_ _12\"></span>misura <span class=\"_ _12\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _12\"></span>si <span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>enga <span class=\"_ _0\"></span>probabile <span class=\"_ _12\"></span>che <span class=\"_ _0\"></span>vi <span class=\"_ _10\"></span>saranno <span class=\"_ _0\"></span>risultati <span class=\"_ _0\"></span>fiscali <span class=\"_ _12\"></span>imponibili <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>futuro<span class=\"_ _3e\"> </span>che <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>sentano <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span>differenze <span class=\"_ _12\"></span>temporanee<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deducibili. <span class=\"_ _0\"></span>Il <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>carico <span class=\"_ _12\"></span>delle<span class=\"_ _3e\"> </span>attivit\u00e0 fiscali differite \u00e8 rivisto a ogn<span class=\"_ _0\"></span>i data di bilancio e ridotto <span class=\"_ _0\"></span>nella misura in cui non <span class=\"_ _0\"></span>sia<span class=\"_ _3e\"> </span>pi\u00f9 <span class=\"_ _9\"></span>probabile <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esistenza <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>sufficienti <span class=\"_ _9\"></span>redditi <span class=\"_ _9\"></span>imponibili <span class=\"_ _9\"></span>tali <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>consentire <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>tutto <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>in<span class=\"_ _3e\"> </span>parte il recupero di tali attivit\u00e0.<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>imposte <span class=\"_ _9\"></span>differite <span class=\"_ _15\"></span>sono <span class=\"_ _9\"></span>calcolate <span class=\"_ _15\"></span>in <span class=\"_ _9\"></span>base <span class=\"_ _15\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>aliquota <span class=\"_ _9\"></span>fiscale <span class=\"_ _15\"></span>che <span class=\"_ _9\"></span>ci <span class=\"_ _15\"></span>si <span class=\"_ _9\"></span>aspetta <span class=\"_ _15\"> </span>sar\u00e0 <span class=\"_ _15\"></span>in<span class=\"_ _3e\"> </span>vigore <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>momento <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>realizzo <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>estinzione <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>assivit\u00e0. <span class=\"_ _10\"></span>Le <span class=\"_ _10\"></span>imposte<span class=\"_ _3e\"> </span>differite sono <span class=\"_ _2\"></span>imputate direttamente al <span class=\"_ _2\"></span>conto economico, a <span class=\"_ _2\"></span>eccezione di <span class=\"_ _2\"></span>quelle relative a<span class=\"_ _3e\"> </span>voci <span class=\"_ _9\"></span>rilevate <span class=\"_ _9\"></span>direttamente <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>qu<span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>caso <span class=\"_ _9\"></span>anche <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>relative <span class=\"_ _9\"></span>imposte<span class=\"_ _3e\"> </span>differite sono anch<span class=\"ff5\">\u2019</span>esse imputate al patrimonio netto.<span class=\"_ _3e\"> </span>IDB <span class=\"_ _0\"></span>S.p.A. <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>rcitato, in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _12\"></span>consolidante, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>regime <span class=\"_ _0\"></span>fiscale<span class=\"_ _3e\"> </span>del <span class=\"_ _13\"> </span>consolidato <span class=\"_ _13\"> </span>fiscale <span class=\"_ _13\"> </span>nazionale <span class=\"_ _13\"> </span>disciplinato <span class=\"_ _13\"> </span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>art. <span class=\"_ _13\"> </span>117 <span class=\"_ _13\"> </span>e <span class=\"_ _16\"> </span>seg. <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>DPR <span class=\"_ _13\"> </span>917/1986<span class=\"_ _3e\"> </span>(\u201cTUIR\u201d), <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>consente <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span><span class=\"ff4\">determinare <span class=\"_ _0\"></span>l</span>\u2019<span class=\"ff4\">IRES <span class=\"_ _12\"></span>su <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>imponibile <span class=\"_ _12\"></span>corrispondente <span class=\"_ _0\"></span>alla<span class=\"_ _3e\"> </span></span>somma <span class=\"_ _15\"> </span>algeb<span class=\"_ _0\"></span>rica <span class=\"_ _15\"></span>degli <span class=\"_ _15\"> </span>impon<span class=\"_ _0\"></span>ibili <span class=\"_ _15\"></span>positivi <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>egativi <span class=\"_ _15\"></span>delle <span class=\"_ _15\"> </span>singole <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _15\"> </span>partecipanti.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>accordo  di<span class=\"_ _2\"></span>  consolidato  \u00e8<span class=\"_ _2\"></span>  stato <span class=\"_ _f\"> </span>stipulato <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>data  4<span class=\"_ _2\"></span>  ottobre <span class=\"_ _f\"> </span>2018  con <span class=\"_ _f\"> </span>le <span class=\"_ _f\"> </span>controllate<span class=\"_ _3e\"> </span>Gervasoni, <span class=\"_ _15\"></span>Meridiani <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>Cenacchi <span class=\"_ _15\"> </span>International<span class=\"_ _0\"></span>; <span class=\"_ _9\"></span>dal <span class=\"_ _15\"> </span>2020 <span class=\"_ _15\"> </span>ne <span class=\"_ _15\"> </span>fanno <span class=\"_ _15\"> </span>parte <span class=\"_ _15\"> </span>anche <span class=\"_ _15\"></span>Davide<span class=\"_ _3e\"> </span>Groppi, <span class=\"_ _f\"> </span>Saba <span class=\"_ _f\"> </span>Italia <span class=\"_ _f\"> </span>e <span class=\"_ _a\"> </span>Mod<span class=\"_ _0\"></span>ar, <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>2021 <span class=\"_ _f\"> </span>Flexalighting <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>2023 <span class=\"_ _a\"> </span>Gamma  Arredamenti<span class=\"_ _3e\"> </span>International.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "Imposte sul reddito<span class=\"_ _3e\"> </span>Le imposte del periodo rappresentano la somma delle imposte correnti e differite.<span class=\"_ _3e\"> </span>Le imposte corr<span class=\"_ _2\"></span>enti sono basate<span class=\"_ _2\"></span> sul risultato<span class=\"_ _2\"></span> imponibile del periodo. Il <span class=\"_ _2\"></span>reddito imponibile<span class=\"_ _3e\"> </span>differisce dal risultato riportato nel conto economico poich\u00e9 esclude componenti positivi<span class=\"_ _3e\"> </span>e <span class=\"_ _2\"></span>negativi c<span class=\"_ _2\"></span>he saranno <span class=\"_ _2\"></span>tassabili <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>deducibili i<span class=\"_ _2\"></span>n altri<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>esercizi ed <span class=\"_ _2\"></span>esclude i<span class=\"_ _2\"></span>noltre voci <span class=\"_ _6\"></span>che non<span class=\"_ _3e\"> </span>saranno mai <span class=\"_ _0\"></span>tassabili o <span class=\"_ _0\"></span>deducibili. La passivit\u00e0 <span class=\"_ _0\"></span>per imposte correnti \u00e8 <span class=\"_ _0\"></span>calcolata seguendo<span class=\"_ _3e\"> </span>le norme fiscali in vigore alla data di bilancio.<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"> </span>differite <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>ci <span class=\"_ _15\"></span>si <span class=\"_ _15\"> </span>aspetta <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>pagare <span class=\"_ _15\"> </span>o <span class=\"_ _a\"> </span>di <span class=\"_ _9\"></span>recuperare<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>sulle<span class=\"_ _3e\"> </span>differenze temporanee fra il <span class=\"_ _0\"></span>valore contabile delle attivit\u00e0 e delle passivit\u00e0 di bilancio <span class=\"_ _0\"></span>e il<span class=\"_ _3e\"> </span>corrispondente valore f<span class=\"_ _0\"></span>iscale. Le passivit\u00e0 fiscali differite son<span class=\"_ _0\"></span>o genera<span class=\"_ _0\"></span>lmente rilevate per<span class=\"_ _3e\"> </span>tutte le d<span class=\"_ _0\"></span>ifferenze temporanee imponibili, mentre <span class=\"_ _0\"></span>le attivit\u00e0 fiscali <span class=\"_ _0\"></span>differite sono rilevate<span class=\"_ _3e\"> </span>nella <span class=\"_ _12\"></span>misura <span class=\"_ _12\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _12\"></span>si <span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>enga <span class=\"_ _0\"></span>probabile <span class=\"_ _12\"></span>che <span class=\"_ _0\"></span>vi <span class=\"_ _10\"></span>saranno <span class=\"_ _0\"></span>risultati <span class=\"_ _0\"></span>fiscali <span class=\"_ _12\"></span>imponibili <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>futuro<span class=\"_ _3e\"> </span>che <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>sentano <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span>differenze <span class=\"_ _12\"></span>temporanee<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deducibili. <span class=\"_ _0\"></span>Il <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>carico <span class=\"_ _12\"></span>delle<span class=\"_ _3e\"> </span>attivit\u00e0 fiscali differite \u00e8 rivisto a ogn<span class=\"_ _0\"></span>i data di bilancio e ridotto <span class=\"_ _0\"></span>nella misura in cui non <span class=\"_ _0\"></span>sia<span class=\"_ _3e\"> </span>pi\u00f9 <span class=\"_ _9\"></span>probabile <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esistenza <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>sufficienti <span class=\"_ _9\"></span>redditi <span class=\"_ _9\"></span>imponibili <span class=\"_ _9\"></span>tali <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>consentire <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>tutto <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>in<span class=\"_ _3e\"> </span>parte il recupero di tali attivit\u00e0.<span class=\"_ _3e\"> </span>Le <span class=\"_ _15\"></span>imposte <span class=\"_ _9\"></span>differite <span class=\"_ _15\"></span>sono <span class=\"_ _9\"></span>calcolate <span class=\"_ _15\"></span>in <span class=\"_ _9\"></span>base <span class=\"_ _15\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>aliquota <span class=\"_ _9\"></span>fiscale <span class=\"_ _15\"></span>che <span class=\"_ _9\"></span>ci <span class=\"_ _15\"></span>si <span class=\"_ _9\"></span>aspetta <span class=\"_ _15\"> </span>sar\u00e0 <span class=\"_ _15\"></span>in<span class=\"_ _3e\"> </span>vigore <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>momento <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>realizzo <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>o <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>estinzione <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>assivit\u00e0. <span class=\"_ _10\"></span>Le <span class=\"_ _10\"></span>imposte<span class=\"_ _3e\"> </span>differite sono <span class=\"_ _2\"></span>imputate direttamente al <span class=\"_ _2\"></span>conto economico, a <span class=\"_ _2\"></span>eccezione di <span class=\"_ _2\"></span>quelle relative a<span class=\"_ _3e\"> </span>voci <span class=\"_ _9\"></span>rilevate <span class=\"_ _9\"></span>direttamente <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>qu<span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>caso <span class=\"_ _9\"></span>anche <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>relative <span class=\"_ _9\"></span>imposte<span class=\"_ _3e\"> </span>differite sono anch<span class=\"ff5\">\u2019</span>esse imputate al patrimonio netto.<span class=\"_ _3e\"> </span>IDB <span class=\"_ _0\"></span>S.p.A. <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>rcitato, in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _12\"></span>consolidante, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>regime <span class=\"_ _0\"></span>fiscale<span class=\"_ _3e\"> </span>del <span class=\"_ _13\"> </span>consolidato <span class=\"_ _13\"> </span>fiscale <span class=\"_ _13\"> </span>nazionale <span class=\"_ _13\"> </span>disciplinato <span class=\"_ _13\"> </span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>art. <span class=\"_ _13\"> </span>117 <span class=\"_ _13\"> </span>e <span class=\"_ _16\"> </span>seg. <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>DPR <span class=\"_ _13\"> </span>917/1986<span class=\"_ _3e\"> </span>(\u201cTUIR\u201d), <span class=\"_ _0\"></span>che <span class=\"_ _12\"></span>consente <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span><span class=\"ff4\">determinare <span class=\"_ _0\"></span>l</span>\u2019<span class=\"ff4\">IRES <span class=\"_ _12\"></span>su <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>imponibile <span class=\"_ _12\"></span>corrispondente <span class=\"_ _0\"></span>alla<span class=\"_ _3e\"> </span></span>somma <span class=\"_ _15\"> </span>algeb<span class=\"_ _0\"></span>rica <span class=\"_ _15\"></span>degli <span class=\"_ _15\"> </span>impon<span class=\"_ _0\"></span>ibili <span class=\"_ _15\"></span>positivi <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>egativi <span class=\"_ _15\"></span>delle <span class=\"_ _15\"> </span>singole <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _15\"> </span>partecipanti.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>accordo  di<span class=\"_ _2\"></span>  consolidato  \u00e8<span class=\"_ _2\"></span>  stato <span class=\"_ _f\"> </span>stipulato <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>data  4<span class=\"_ _2\"></span>  ottobre <span class=\"_ _f\"> </span>2018  con <span class=\"_ _f\"> </span>le <span class=\"_ _f\"> </span>controllate<span class=\"_ _3e\"> </span>Gervasoni, <span class=\"_ _15\"></span>Meridiani <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>Cenacchi <span class=\"_ _15\"> </span>International<span class=\"_ _0\"></span>; <span class=\"_ _9\"></span>dal <span class=\"_ _15\"> </span>2020 <span class=\"_ _15\"> </span>ne <span class=\"_ _15\"> </span>fanno <span class=\"_ _15\"> </span>parte <span class=\"_ _15\"> </span>anche <span class=\"_ _15\"></span>Davide<span class=\"_ _3e\"> </span>Groppi, <span class=\"_ _f\"> </span>Saba <span class=\"_ _f\"> </span>Italia <span class=\"_ _f\"> </span>e <span class=\"_ _a\"> </span>Mod<span class=\"_ _0\"></span>ar, <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>2021 <span class=\"_ _f\"> </span>Flexalighting <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>2023 <span class=\"_ _a\"> </span>Gamma  Arredamenti<span class=\"_ _3e\"> </span>International.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Valutazioni discrezionali e stime contabili significative<span class=\"_ _3e\"> </span>La  redazione  del  bilancio  e  delle  relative  note  esplicative  in  applicaz<span class=\"_ _0\"></span>ione  degli  IFRS<span class=\"_ _3e\"> </span>richiede <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>degli Amministratori <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>effettuazi<span class=\"_ _2\"></span>one <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i stime <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>assunzioni che <span class=\"_ _0\"></span>hanno<span class=\"_ _3e\"> </span>effetto <span class=\"_ _10\"></span>sui <span class=\"_ _9\"></span>valori <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>delle <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>bilancio <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>informativa <span class=\"_ _10\"></span>relativa <span class=\"_ _10\"></span>ad<span class=\"_ _3e\"> </span>attivit\u00e0 <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>alla <span class=\"_ _10\"></span>data <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>bilancio. <span class=\"_ _10\"></span>Le <span class=\"_ _12\"></span>stime <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>assunzioni <span class=\"_ _12\"></span>utilizzate <span class=\"_ _12\"></span>sono<span class=\"_ _3e\"> </span>basate sull<span class=\"ff5\">\u2019</span>esperienza e su altri fattori considerati rilevanti. I risultati che si consuntivano<span class=\"_ _3e\"> </span>a posteriori potrebbero perci\u00f2 differire da tali <span class=\"_ _0\"></span>stime. <span class=\"_ _0\"></span>Le stime e le assunzioni sono <span class=\"_ _0\"></span>riviste<span class=\"_ _3e\"> </span>periodicamente <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>gli <span class=\"_ _a\"> </span>effetti <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>ogni <span class=\"_ _a\"> </span>variazione <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>esse <span class=\"_ _a\"> </span>apportate <span class=\"_ _a\"> </span>sono <span class=\"_ _f\"> </span>riflessi <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>conto<span class=\"_ _3e\"> </span>economico nel <span class=\"_ _2\"></span>periodo i<span class=\"_ _2\"></span>n cui avvie<span class=\"_ _2\"></span>ne la <span class=\"_ _2\"></span>revisione <span class=\"_ _2\"></span>di stima, se la<span class=\"_ _2\"></span> revisione <span class=\"_ _2\"></span>stessa ha<span class=\"_ _2\"></span> effetti<span class=\"_ _3e\"> </span>solo su <span class=\"_ _2\"></span>tale periodo, opp<span class=\"_ _2\"></span>ure nei periodi <span class=\"_ _2\"></span>successivi se <span class=\"_ _2\"></span>la revisione <span class=\"_ _2\"></span>ha effetti <span class=\"_ _2\"></span>sia sul periodo<span class=\"_ _3e\"> </span>corrente sia su quelli futuri.<span class=\"_ _3e\"> </span>Le <span class=\"_ _9\"></span>principali <span class=\"_ _10\"></span>assunzioni <span class=\"_ _10\"></span>degli <span class=\"_ _10\"></span>Ammin<span class=\"_ _0\"></span>istratori<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>utilizzate <span class=\"_ _10\"></span>nel <span class=\"_ _10\"></span>processo <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>applicazione <span class=\"_ _10\"></span>dei<span class=\"_ _3e\"> </span>principi contabili riguardo <span class=\"_ _0\"></span>al futuro e <span class=\"_ _0\"></span>che potrebbero dare luogo <span class=\"_ _0\"></span>a rettifiche significative<span class=\"_ _3e\"> </span>di <span class=\"_ _15\"></span>valore <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _15\"></span>nel <span class=\"_ _15\"></span>periodo <span class=\"_ _9\"></span>su<span class=\"_ _0\"></span>ccessivo <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>q<span class=\"_ _0\"></span>uello <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>riferimento <span class=\"_ _9\"></span>sono<span class=\"_ _3e\"> </span>descritte <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>rifer<span class=\"_ _0\"></span>iment<span class=\"_ _2\"></span>o <span class=\"_ _10\"></span>ai <span class=\"_ _12\"></span>singoli <span class=\"_ _12\"></span>criteri <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>valutazione.<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>Il<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>Gruppo <span class=\"_ _0\"></span>ha <span class=\"_ _10\"></span>basato <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>proprie<span class=\"_ _3e\"> </span>stime <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>assunzioni <span class=\"_ _10\"></span>su <span class=\"_ _12\"></span>parametri <span class=\"_ _10\"></span>disponibili <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>momento <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>preparazione <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>bilancio<span class=\"_ _3e\"> </span>consolidato.  T<span class=\"_ _2\"></span>uttavia,  le <span class=\"_ _a\"> </span>attuali  circostanze <span class=\"_ _f\"> </span>e <span class=\"_ _a\"> </span>assunz<span class=\"_ _0\"></span>ioni <span class=\"_ _f\"> </span>su  eventi <span class=\"_ _a\"> </span>futuri  potrebbero<span class=\"_ _3e\"> </span>modificarsi <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>causa <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cambiamenti <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>mercato <span class=\"_ _10\"></span>o <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>accadimenti <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>controllabili <span class=\"_ _10\"></span>dal<span class=\"_ _3e\"> </span>Gruppo. Tali eventuali cambiamenti sono riflessi nelle assunzioni quando ac<span class=\"_ _2\"></span>cadono.<span class=\"_ _3e\"> </span>Le principali stime operate dal Gruppo riguardano:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">la recuperabilit\u00e0 del valore di attivit\u00e0 non correnti immateriali;<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">la stima del <span class=\"_ _0\"></span>prezzo differito <span class=\"_ _0\"></span>(<span class=\"ff7\">earn out</span><span class=\"ls8\">) </span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>esercizio delle opzioni put correlate alle<span class=\"_ _3e\"> </span></span></span>operazioni di aggregazione aziendale perfezionate nel corso dei<span class=\"_ _2\"></span> diversi esercizi;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">la <span class=\"_ _a\"> </span>stima <span class=\"_ _a\"> </span>relativa <span class=\"_ _15\"> </span>al <span class=\"_ _a\"> </span>piano <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>incentivazio<span class=\"_ _2\"></span>ne <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>medio <span class=\"_ _a\"> </span>lungo <span class=\"_ _15\"> </span>termine <span class=\"_ _a\"> </span>che <span class=\"_ _15\"> </span>collega <span class=\"_ _a\"> </span>la<span class=\"_ _3e\"> </span></span></span>remunerazione ai risultati (c.d. \u201c<span class=\"ff7\">Long Term Incentive Plan</span>\u201d);<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">gli accantonamenti per obsolescenza di magazzino.<span class=\"_ _3e\"> </span></span></span>Avviamento e marchi a vita utile indefinita<span class=\"_ _3e\"> </span>Con <span class=\"_ _2\"></span>particolare <span class=\"_ _2\"></span>riferimento all<span class=\"ff5\">\u2019</span>avviam<span class=\"_ _2\"></span>ento e <span class=\"_ _6\"></span>ai marchi, <span class=\"_ _2\"></span>entrambi <span class=\"_ _2\"></span>a vi<span class=\"_ _2\"></span>ta <span class=\"_ _2\"></span>utile <span class=\"_ _2\"></span>indefinita, gli<span class=\"_ _3e\"> </span>stessi  vengono <span class=\"_ _f\"> </span>sottoposti  a<span class=\"_ _2\"></span>  verifica<span class=\"_ _2\"></span>  circa  eve<span class=\"_ _2\"></span>ntuali  perdite <span class=\"_ _a\"> </span>di  valore <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>periodicit\u00e0<span class=\"_ _3e\"> </span>almeno annuale; detta <span class=\"_ _0\"></span>verifica richiede una stima <span class=\"_ _0\"></span>del valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>unit\u00e0 generatrice<span class=\"_ _3e\"> </span>di flussi finanziari cui \u00e8 attribuito l<span class=\"ff5\">\u2019</span>avviamento e il marchio.<span class=\"_ _3e\"> </span>Una  riduz<span class=\"_ _0\"></span>ione  di <span class=\"_ _13\"> </span>valore  si  verifica <span class=\"_ _13\"> </span>quando  il <span class=\"_ _13\"> </span>valore  contabile <span class=\"_ _13\"> </span>di  un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"> </span>o  unit<span class=\"_ _0\"></span>\u00e0<span class=\"_ _3e\"> </span>generatrice di flussi<span class=\"_ _2\"></span> di cassa eccede il proprio<span class=\"_ _2\"></span> valore recuperabile, che \u00e8 il<span class=\"_ _2\"></span> maggiore tra il<span class=\"_ _3e\"> </span>suo <span class=\"ff7\">fair value</span> dedotti i costi di vendita e il suo valore d<span class=\"ff5\">\u2019</span>uso.<span class=\"_ _3e\"> </span>Il <span class=\"ff7\">fair value</span> meno i costi di ve<span class=\"_ _2\"></span>ndita \u00e8 l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ammontare ottenibil<span class=\"_ _2\"></span>e dalla vendita di un<span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0 o<span class=\"_ _3e\"> </span>di <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _0\"></span>generatrice <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>cassa <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>libera <span class=\"_ _0\"></span>transazione <span class=\"_ _0\"></span>fra <span class=\"_ _0\"></span>parti <span class=\"_ _0\"></span>consapevoli <span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span>disponibili, dedotti i costi della dismissione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _12\"></span>calcolo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>asato <span class=\"_ _0\"></span>su <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>modello <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>attualizzazione <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cassa. <span class=\"_ _0\"></span>I<span class=\"_ _3e\"> </span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>derivati <span class=\"_ _0\"></span>dal <span class=\"_ _12\"></span>Piano <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>anni <span class=\"_ _0\"></span>successivi <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quello <span class=\"_ _0\"></span>in <span class=\"_ _12\"></span>corso <span class=\"_ _0\"></span>(2024-2026)<span class=\"_ _3e\"> </span>e <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>includono <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>ristrutturazione <span class=\"_ _6\"></span>per <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>quali <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>non <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>ancora <span class=\"_ _6\"></span>impegnato<span class=\"_ _3e\"> </span>o <span class=\"_ _17\"> </span>investimenti <span class=\"_ _17\"> </span>futuri <span class=\"_ _18\"> </span>rilevanti <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>incrementeranno <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>risu<span class=\"_ _0\"></span>ltati <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _17\"> </span>inclusa<span class=\"_ _3e\"> </span>nell<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _f\"> </span>generatrice <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>flussi <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>cassa <span class=\"_ _a\"> </span>oggetto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>valutazione. <span class=\"_ _f\"> </span>Il <span class=\"_ _a\"> </span>valore <span class=\"_ _f\"> </span>recuperabile<span class=\"_ _3e\"> </span>dipende <span class=\"_ _9\"></span>sensibilmente <span class=\"_ _10\"></span>dal <span class=\"_ _9\"></span>tasso <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>sconto <span class=\"_ _9\"></span>utilizzato <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>modello <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>attualizzazione <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ei<span class=\"_ _3e\"> </span>flussi di <span class=\"_ _2\"></span>cassa, cos\u00ec <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>dai flussi <span class=\"_ _2\"></span>di c<span class=\"_ _2\"></span>assa attesi i<span class=\"_ _2\"></span>n futuro <span class=\"_ _2\"></span>e del <span class=\"_ _2\"></span>tasso di <span class=\"_ _2\"></span>crescita utilizzato<span class=\"_ _3e\"> </span>per l<span class=\"ff5\">\u2019</span>estrapolazione.<span class=\"_ _3e\"> </span>Al <span class=\"_ _6\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _6\"></span>2023 <span class=\"_ _2\"></span><span class=\"ff5\">il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile <span class=\"_ _2\"></span>dell\u2019avviamento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>euro <span class=\"_ _6\"></span><span class=\"ff4 ls6\">134<span class=\"ls0\">.<span class=\"ls14\">91<span class=\"_ _0\"></span></span>9 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>ment<span class=\"_ _0\"></span>re<span class=\"_ _3e\"> </span></span></span></span>il valore dei marchi \u00e8 di euro <span class=\"ls6\">57</span>.461 migliaia. Maggiori dettagli sono forniti alla Nota 2.<span class=\"_ _3e\"> </span>Prezzo di esercizio d<span class=\"_ _2\"></span>elle opzioni put sp<span class=\"_ _2\"></span>ett<span class=\"_ _0\"></span>anti ag<span class=\"_ _2\"></span>li azionisti di minoranza <span class=\"_ _2\"></span>e prezzo <span class=\"_ _0\"></span>differito<span class=\"_ _3e\"> </span>(earn out) per l<span class=\"ffc\">\u2019</span>acquisto di quote di minoranza<span class=\"_ _3e\"> </span>Le <span class=\"_ _0\"></span>acquisizioni <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>perfezionate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>degli u<span class=\"_ _0\"></span>ltimi <span class=\"_ _0\"></span>esercizi <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>nel<span class=\"_ _3e\"> </span>corso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>usualmente <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>articolano <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>percorso <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>costituzione <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>una<span class=\"_ _3e\"> </span>societ\u00e0 veicolo, finalizzata all<span class=\"ff5\">\u2019</span>acquisto della societ\u00e0 target e la s<span class=\"_ _2\"></span>uccessiva fusione inversa<span class=\"_ _3e\"> </span>della <span class=\"_ _10\"></span>societ\u00e0 <span class=\"_ _9\"></span>veicolo <span class=\"_ _10\"></span>nella <span class=\"_ _10\"></span>societ\u00e0 <span class=\"_ _10\"></span>target. <span class=\"_ _10\"></span>Il <span class=\"_ _10\"></span>prezzo <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>acquisto <span class=\"_ _10\"></span>prevede <span class=\"_ _10\"></span>normalmente <span class=\"_ _10\"></span>il<span class=\"_ _3e\"> </span>riconoscimento <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span><span class=\"ff7\">ea<span class=\"_ _2\"></span>rn <span class=\"_ _12\"></span>out<span class=\"ff4\">, <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>liqu<span class=\"_ _0\"></span>idarsi <span class=\"_ _0\"></span>entro <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>certo <span class=\"_ _12\"></span>arco <span class=\"_ _12\"></span>temporale <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>prezzo<span class=\"_ _3e\"> </span></span></span>con parametri pred<span class=\"_ _2\"></span>efiniti. L<span class=\"ff5\">\u2019<span class=\"ff7\">earn out</span></span> \u00e8 infatt<span class=\"_ _2\"></span>i direttamente legato alle<span class=\"_ _2\"></span> performance della<span class=\"_ _3e\"> </span>societ\u00e0  target, <span class=\"_ _f\"> </span>normalmente  l<span class=\"ff5\">\u2019</span>EBITDA <span class=\"_ _f\"> </span>e  la <span class=\"_ _f\"> </span>posizione  fi<span class=\"_ _2\"></span>nanziaria  netta <span class=\"_ _f\"> </span>come  definite<span class=\"_ _3e\"> </span>contrattualmente <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>parti, <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>possono <span class=\"_ _0\"></span>differire <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>consuntiv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>alle<span class=\"_ _3e\"> </span>stime contenute nel business plan della societ\u00e0 target.<span class=\"_ _3e\"> </span>Le acquisizioni <span class=\"_ _2\"></span>sono talvolta t<span class=\"_ _2\"></span>otalitarie, ma in <span class=\"_ _2\"></span>taluni casi <span class=\"_ _2\"></span>prevedono l<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _2\"></span>iniziale<span class=\"_ _3e\"> </span>della <span class=\"_ _0\"></span>quota <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>maggioranza <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>meccanismo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span><span class=\"ff7\">put <span class=\"_ _0\"></span>&amp; <span class=\"_ _12\"></span>call</span> <span class=\"_ _0\"></span>(put <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>favore <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>venditore <span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span>call <span class=\"_ _f\"> </span>a  favo<span class=\"_ _2\"></span>re  dell<span class=\"ff5\">\u2019</span>acquirente)<span class=\"_ _2\"></span>  per <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _f\"> </span>della <span class=\"_ _f\"> </span>successiva <span class=\"_ _f\"> </span>quota <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span>minoranza.<span class=\"_ _3e\"> </span>Anche <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>valore <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>quota <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>minoranza <span class=\"_ _10\"></span>passa <span class=\"_ _10\"></span>attraverso <span class=\"_ _12\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>efinizione <span class=\"_ _10\"></span>contratt<span class=\"_ _2\"></span>uale<span class=\"_ _3e\"> </span>che <span class=\"_ _9\"></span>ne <span class=\"_ _9\"></span>lega <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>alle <span class=\"_ _9\"></span>performance <span class=\"_ _9\"></span>aziendali <span class=\"_ _9\"></span>effettive <span class=\"_ _9\"></span>rispetto <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>quelle <span class=\"_ _9\"></span>stimate <span class=\"_ _9\"></span>nel<span class=\"_ _3e\"> </span>business <span class=\"_ _10\"></span>plan, <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>para<span class=\"_ _2\"></span>metri <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>calcolo <span class=\"_ _12\"></span>ancora <span class=\"_ _10\"></span>contrattualmente <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>redefiniti <span class=\"_ _10\"></span>fra <span class=\"_ _12\"></span>le <span class=\"_ _10\"></span>parti<span class=\"_ _3e\"> </span>(tipicamente EBITDA e posizione finanziaria netta).<span class=\"_ _3e\"> </span>Su  en<span class=\"_ _2\"></span>trambe  le <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>inanziarie <span class=\"_ _f\"> </span>(debito <span class=\"_ _f\"> </span>per  <span class=\"ff7\">earn <span class=\"_ _a\"> </span>out</span>  e <span class=\"_ _f\"> </span>valore  dell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _a\"> </span>put)<span class=\"_ _3e\"> </span>maturano <span class=\"_ _17\"> </span>interessi, <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>tengono <span class=\"_ _17\"> </span>conto <span class=\"_ _18\"> </span>del <span class=\"_ _17\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>indebitamento <span class=\"_ _17\"> </span>della<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>societ<span class=\"_ _0\"></span>\u00e0<span class=\"_ _3e\"> </span>controllante, ma anche della natura della passivit\u00e0 finanziaria.<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>debito <span class=\"_ _0\"></span>per <span class=\"_ _10\"></span><span class=\"ff7\">ea<span class=\"_ _2\"></span>rn <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ut<span class=\"ff4\"> <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>put <span class=\"_ _12\"></span>possono <span class=\"_ _0\"></span>presentare <span class=\"_ _0\"></span>delle<span class=\"_ _3e\"> </span></span></span>variazioni <span class=\"_ _a\"> </span>da <span class=\"_ _f\"> </span>un <span class=\"_ _f\"> </span>periodo <span class=\"_ _a\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>altro, <span class=\"_ _a\"> </span>riflesse <span class=\"_ _a\"> </span>a <span class=\"_ _f\"> </span>conto <span class=\"_ _a\"> </span>economico <span class=\"_ _f\"> </span>tra <span class=\"_ _a\"> </span>gli <span class=\"_ _a\"> </span>oneri <span class=\"_ _f\"> </span>finanziari,<span class=\"_ _3e\"> </span>dipendendo  strettamente  dalle <span class=\"_ _13\"> </span>perfomance  effettive  delle <span class=\"_ _13\"> </span>societ\u00e0  rispetto  a <span class=\"_ _13\"> </span>quelle<span class=\"_ _3e\"> </span>previste <span class=\"_ _13\"> </span>inizialmente <span class=\"_ _13\"> </span>a  p<span class=\"_ _0\"></span>iano.  Pe<span class=\"_ _0\"></span>r  maggiori <span class=\"_ _13\"> </span>dettagli <span class=\"_ _13\"> </span>si <span class=\"_ _13\"> </span>rimanda  alla <span class=\"_ _16\"> </span>Nota <span class=\"_ _13\"> </span><span class=\"ls6\">18</span> <span class=\"_ _13\"> </span><span class=\"ff5\">\u201cAltre<span class=\"_ _3e\"> </span></span>passivit\u00e0 <span class=\"_ _14\"> </span>finanziarie\u201d<span class=\"ff6 fs7\"> <span class=\"_ _11\"> </span></span><span class=\"ff4\">nonch\u00e9 <span class=\"_ _14\"> </span>alle <span class=\"_ _14\"> </span>indicazioni <span class=\"_ _11\"> </span>contenute <span class=\"_ _14\"> </span>nella <span class=\"_ _14\"> </span>successiva <span class=\"_ _11\"> </span>nota <span class=\"_ _14\"> </span>di<span class=\"_ _3e\"> </span></span>commento dei rischi finanziari.<span class=\"_ _3e\"> </span>Obsolescenza di magazzino<span class=\"_ _3e\"> </span>Le societ\u00e0 <span class=\"_ _2\"></span>del Grup<span class=\"_ _2\"></span>po adottano <span class=\"_ _2\"></span>delle metodologi<span class=\"_ _2\"></span>e di calcolo<span class=\"_ _2\"></span> finalizzate <span class=\"_ _2\"></span>a stimare <span class=\"_ _2\"></span>il f<span class=\"_ _2\"></span>ondo<span class=\"_ _3e\"> </span>svalutazione maga<span class=\"_ _2\"></span>zzino, analiticamente <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di s<span class=\"_ _2\"></span>pecifiche considerazi<span class=\"_ _2\"></span>oni sul <span class=\"_ _2\"></span>ciclo <span class=\"_ _2\"></span>di<span class=\"_ _3e\"> </span>vita <span class=\"_ _15\"></span>dei <span class=\"_ _15\"></span>prodotti <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>s<span class=\"_ _2\"></span>ul <span class=\"_ _15\"> </span>relativo <span class=\"_ _a\"> </span>stato <span class=\"_ _9\"></span>delle <span class=\"_ _15\"> </span>rimanenze <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>forfettariamente<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>sulla <span class=\"_ _15\"> </span>base <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>specifici indici di ro<span class=\"_ _2\"></span>taz<span class=\"_ _0\"></span>ione, <span class=\"_ _2\"></span>calcolati separatamente per le materi<span class=\"_ _2\"></span>e prime e per i <span class=\"_ _2\"></span>prodotti<span class=\"_ _3e\"> </span>finiti. <span class=\"_ _a\"> </span>Agli <span class=\"_ _15\"> </span>ind<span class=\"_ _0\"></span>ici <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>rotazione <span class=\"_ _a\"> </span>vengono <span class=\"_ _a\"> </span>associate <span class=\"_ _15\"></span>delle <span class=\"_ _a\"> </span>percentuali <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>svalutazione <span class=\"_ _a\"> </span>che<span class=\"_ _3e\"> </span>riflettono <span class=\"_ _15\"> </span>la <span class=\"_ _15\"></span>specificit\u00e0 <span class=\"_ _9\"></span>delle <span class=\"_ _15\"> </span>singole <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>roduzioni.<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>Tali <span class=\"_ _a\"> </span>valutazioni <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>resentano <span class=\"_ _15\"></span>inevitabili<span class=\"_ _3e\"> </span>elementi di soggettivit\u00e0 che possono riflettersi nella stima dei fondi delle diverse societ\u00e0<span class=\"_ _3e\"> </span>del Gruppo. Per maggiori informazioni si veda la Nota 7.<span class=\"_ _3e\"> </span>Uso di stime<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _29\"> </span>dell<span class=\"ff5\">\u2019</span>economia <span class=\"_ _29\"> </span>globale, <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>conte<span class=\"_ _0\"></span>sto <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>instabilit\u00e0 <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>olitica, <span class=\"_ _29\"> </span>economica <span class=\"_ _29\"> </span>e<span class=\"_ _3e\"> </span>finanziaria nonch\u00e9 la volatilit\u00e0 dei mercati finanziari potrebbero influenzar<span class=\"_ _2\"></span>e l<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>andamento<span class=\"_ _3e\"> </span>del <span class=\"_ _12\"></span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>ossibili <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>fetti <span class=\"_ _12\"></span>negativi <span class=\"_ _12\"></span>sulla <span class=\"_ _10\"></span>sua <span class=\"_ _12\"></span>situazione <span class=\"_ _12\"></span>econ<span class=\"_ _0\"></span>omica, <span class=\"_ _12\"></span>patrimoniale <span class=\"_ _12\"></span>e<span class=\"_ _3e\"> </span>finanziaria. Nel quadro macroeconomico generale assumono rilievo<span class=\"_ _2\"></span> le incertezze relative<span class=\"_ _3e\"> </span>(i) agli impatti delle<span class=\"_ _2\"></span> sanzioni imposte a livello m<span class=\"_ _2\"></span>ondiale nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ambito del conflitto<span class=\"_ _2\"></span> in essere<span class=\"_ _3e\"> </span>alla data di ri<span class=\"_ _2\"></span>ferimento del bilancio tra la Re<span class=\"_ _2\"></span>pubblica Federale Russa e l<span class=\"ff5\">\u2019</span>Ucraina <span class=\"ls7\">e,</span> non da<span class=\"_ _3e\"> </span>ultimo, <span class=\"_ _2e\"> </span>dal <span class=\"_ _2b\"> </span>conflitto <span class=\"_ _2b\"> </span>israelo-palestinese <span class=\"_ _2e\"> </span>e <span class=\"_ _2e\"> </span>(ii) <span class=\"_ _2b\"> </span>ai <span class=\"_ _2e\"> </span>potenziali <span class=\"_ _2b\"> </span>riflessi <span class=\"_ _2e\"> </span>derivanti <span class=\"_ _2e\"> </span>dal<span class=\"_ _3e\"> </span>cambiamento climatico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>presente <span class=\"_ _12\"></span>bilancio <span class=\"_ _12\"></span>con<span class=\"_ _0\"></span>tiene <span class=\"_ _12\"></span>stime <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>ipotesi <span class=\"_ _12\"></span>ef<span class=\"_ _0\"></span>fettuate <span class=\"_ _12\"></span>dal <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>relative <span class=\"_ _10\"></span>ad <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e<span class=\"_ _3e\"> </span>passivit\u00e0, <span class=\"_ _a\"> </span>cost<span class=\"_ _0\"></span>i, <span class=\"_ _a\"> </span>ricavi, <span class=\"_ _a\"> </span>altri <span class=\"_ _f\"> </span>utili/perdite <span class=\"_ _a\"> </span>complessivi <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _a\"> </span>potenziali <span class=\"_ _a\"> </span>alla <span class=\"_ _f\"> </span>data  di<span class=\"_ _3e\"> </span>chiusura <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bilancio. <span class=\"_ _2\"></span>Tali <span class=\"_ _2\"></span>stime <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>fondano <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>ipotesi <span class=\"_ _2\"></span>considerate <span class=\"_ _2\"></span>ragionevoli <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>realistiche,<span class=\"_ _3e\"> </span>sulla base delle i<span class=\"_ _2\"></span>nformazioni disponibili al momento della stima, rivis<span class=\"_ _2\"></span>te periodicamente e<span class=\"_ _3e\"> </span>i relativi effetti sono riflessi a conto economico nel periodo in cui si mani<span class=\"_ _2\"></span>fe<span class=\"_ _0\"></span>stano.<span class=\"_ _3e\"> </span>Di <span class=\"_ _10\"></span>seguito <span class=\"_ _12\"></span>viene <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _12\"></span>indicazione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _12\"></span>stime <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _12\"></span>signif<span class=\"_ _0\"></span>icative <span class=\"_ _12\"></span>utilizzate <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>redazione<span class=\"_ _3e\"> </span>del bilancio chiuso al 31 dicembre 2023:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Immobilizzazioni <span class=\"_ _9\"></span>immateriali <span class=\"_ _9\"></span>e <span class=\"_ _15\"></span>materiali<span class=\"ls13\">. <span class=\"_ _9\"></span></span>Tenendo <span class=\"_ _15\"></span>in <span class=\"_ _9\"></span>considerazione <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>pi\u00f9 <span class=\"_ _15\"></span>recenti<span class=\"_ _3e\"> </span></span></span>informazioni <span class=\"_ _a\"> </span>disp<span class=\"_ _0\"></span>onibili <span class=\"_ _a\"> </span>e  gli <span class=\"_ _a\"> </span>scenari <span class=\"_ _f\"> </span>attualmente <span class=\"_ _a\"> </span>configurabili, <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _a\"> </span>non <span class=\"_ _f\"> </span>ha<span class=\"_ _3e\"> </span>rilevato <span class=\"_ _f\"> </span>l<span class=\"ff5\">\u2019</span>insorgenza <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>elementi <span class=\"_ _f\"> </span>che <span class=\"_ _a\"> </span>possano  p<span class=\"_ _2\"></span>ortare <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>rettifiche <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>valore <span class=\"_ _a\"> </span>delle<span class=\"_ _3e\"> </span>attivit\u00e0 materiali o <span class=\"_ _0\"></span>perdite significative di valore delle attivit\u00e0 immateriali e <span class=\"_ _0\"></span>materiali<span class=\"_ _3e\"> </span>iscritte <span class=\"_ _a\"> </span>in <span class=\"_ _15\"> </span>b<span class=\"_ _0\"></span>ilancio. <span class=\"_ _a\"> </span>Si <span class=\"_ _a\"> </span>rimanda <span class=\"_ _15\"> </span>a <span class=\"_ _a\"> </span>quanto <span class=\"_ _a\"> </span>descritto <span class=\"_ _a\"> </span>nei <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>aragrafi <span class=\"_ _a\"> </span>successivi <span class=\"_ _15\"> </span>circa <span class=\"_ _a\"> </span>le<span class=\"_ _3e\"> </span>procedure di controllo (<span class=\"ff7\">impairment test</span>) svolte al 31 dicembre 2023.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Fondo svalutazione credi<span class=\"_ _2\"></span>ti<span class=\"_ _0\"></span><span class=\"ls13\">. </span>I credi<span class=\"_ _2\"></span>ti sono presentati <span class=\"_ _2\"></span>al netto di <span class=\"_ _2\"></span>un fondo svalutazione<span class=\"_ _3e\"> </span></span></span>stimato <span class=\"_ _17\"> </span>per <span class=\"_ _19\"> </span>tener <span class=\"_ _17\"> </span>conto <span class=\"_ _17\"> </span>di <span class=\"_ _19\"> </span>eventuali <span class=\"_ _17\"> </span>perdite <span class=\"_ _19\"> </span>che <span class=\"_ _17\"> </span>possano <span class=\"_ _17\"> </span>compromettere <span class=\"_ _19\"> </span>la<span class=\"_ _3e\"> </span>recuperabilit\u00e0 <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>crediti <span class=\"_ _12\"></span>stessi. <span class=\"_ _12\"></span>Periodicamente <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>management <span class=\"_ _12\"></span>rivede <span class=\"_ _12\"></span>le <span class=\"_ _0\"></span>assun<span class=\"_ _0\"></span>zioni<span class=\"_ _3e\"> </span>alla <span class=\"_ _2\"></span>base delle <span class=\"_ _2\"></span>stime <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tilizzate <span class=\"_ _2\"></span>per e<span class=\"_ _2\"></span>ffettuare prud<span class=\"_ _2\"></span>enzialmente suddetti <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>anziamenti,<span class=\"_ _3e\"> </span>per <span class=\"_ _0\"></span>tener <span class=\"_ _12\"></span>conto <span class=\"_ _0\"></span>sia <span class=\"_ _12\"></span>dell<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _12\"></span>dei <span class=\"_ _0\"></span>crediti <span class=\"_ _12\"></span>registrato <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>situazione <span class=\"_ _0\"></span>macro<span class=\"_ _0\"></span>-<span class=\"_ _3e\"> </span>economica. Per ulteriori informazioni si veda Nota 9.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Rimanenze <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>magazzino<span class=\"ls13\">. <span class=\"_ _14\"> </span></span>Le <span class=\"_ _14\"> </span>rimanenze <span class=\"_ _11\"> </span>sono <span class=\"_ _14\"> </span>presentate <span class=\"_ _11\"> </span>al <span class=\"_ _14\"> </span>netto <span class=\"_ _11\"> </span>dei <span class=\"_ _14\"> </span>fondi<span class=\"_ _3e\"> </span></span></span>svalutazione <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>materiali <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>prodotti <span class=\"_ _10\"></span>finiti, <span class=\"_ _12\"></span>considerati <span class=\"_ _10\"></span>obsoleti <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>lenta <span class=\"_ _12\"></span>rotazione,<span class=\"_ _3e\"> </span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>lor<span class=\"_ _0\"></span>o u<span class=\"_ _0\"></span>tilizzo futu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>atteso <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>realizzo. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>lteriori<span class=\"_ _3e\"> </span>informazioni si veda Nota 7.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Fondi <span class=\"_ _12\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _0\"></span>pot<span class=\"_ _0\"></span>enziali. <span class=\"_ _0\"></span>Il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _0\"></span>effettua <span class=\"_ _12\"></span>diversi <span class=\"_ _12\"></span>accantonamenti <span class=\"_ _12\"></span>relativi<span class=\"_ _3e\"> </span></span></span>a <span class=\"_ _2\"></span>contenziosi <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>rischi <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>varia <span class=\"_ _2\"></span>natura, <span class=\"_ _2\"></span>riguardanti <span class=\"_ _6\"></span>diverse <span class=\"_ _2\"></span>problematiche <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>soggetti <span class=\"_ _6\"></span>alla<span class=\"_ _3e\"> </span>giurisdizione <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>diversi <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>aesi. <span class=\"_ _13\"> </span>Tali <span class=\"_ _13\"> </span>accantonamenti <span class=\"_ _16\"> </span>sono <span class=\"_ _13\"> </span>stati <span class=\"_ _13\"> </span>valutati <span class=\"_ _13\"> </span>in <span class=\"_ _16\"> </span>bas<span class=\"_ _0\"></span>e <span class=\"_ _16\"> </span>a<span class=\"_ _3e\"> </span>informazioni <span class=\"_ _0\"></span>aggiornate che <span class=\"_ _0\"></span>tenessero <span class=\"_ _0\"></span>conto di <span class=\"_ _0\"></span>possibili <span class=\"_ _0\"></span>effetti derivanti <span class=\"_ _0\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attuale<span class=\"_ _3e\"> </span>contesto. Per ulteriori informazioni si veda Nota <span class=\"ls14\">16</span>.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Opzioni <span class=\"_ _10\"></span><span class=\"ff7\">put <span class=\"_ _12\"></span>&amp; <span class=\"_ _10\"></span>call</span> <span class=\"_ _12\"></span>ed <span class=\"_ _10\"></span><span class=\"ff7\">earn <span class=\"_ _12\"></span>out</span><span class=\"ls13\">. <span class=\"_ _10\"></span></span>I <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _12\"></span>finanziari <span class=\"_ _10\"></span>comprendono <span class=\"_ _12\"></span>la <span class=\"_ _10\"></span>miglior <span class=\"_ _12\"></span>stima <span class=\"_ _10\"></span>del<span class=\"_ _3e\"> </span></span></span>valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>degli <span class=\"_ _12\"></span><span class=\"ff7\">earn <span class=\"_ _0\"></span>out</span> <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span><span class=\"ff7\">put <span class=\"_ _0\"></span>&amp; <span class=\"_ _12\"></span>call</span> <span class=\"_ _0\"></span>stipulati <span class=\"_ _0\"></span>con <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>soci <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>minoranza <span class=\"_ _0\"></span>delle<span class=\"_ _3e\"> </span>societ\u00e0 <span class=\"_ _12\"></span>acquisite.<span class=\"ff6 fs7\"> <span class=\"_ _12\"></span></span>Ta<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _12\"></span>finanziarie <span class=\"_ _12\"></span>vengono <span class=\"_ _12\"></span>rimisurate <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>ogni <span class=\"_ _10\"></span>fine <span class=\"_ _0\"></span>periodo <span class=\"_ _10\"></span>o<span class=\"_ _3e\"> </span>quando <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>verifica <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>evento <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>ne <span class=\"_ _15\"></span>prevede <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>liquidazione <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>relativi <span class=\"_ _15\"> </span>effetti <span class=\"_ _15\"> </span>sono<span class=\"_ _3e\"> </span>riflessi <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>tra <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>oneri <span class=\"_ _12\"></span>o <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>proventi <span class=\"_ _12\"></span>finanziari, <span class=\"_ _0\"></span>unit<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>stima<span class=\"_ _3e\"> </span>del c<span class=\"_ _2\"></span>osto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>attualizzazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>citate <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziarie. <span class=\"_ _2\"></span>Per <span class=\"_ _2\"></span>ulteriori <span class=\"_ _2\"></span>informazioni<span class=\"_ _3e\"> </span>si veda la Nota <span class=\"ls6\">18</span>.<span class=\"_ _3e\"> </span>Long Term Incentive <span class=\"_ _0\"></span>Plan<span class=\"ff4\">. Il debito comprende <span class=\"_ _0\"></span>la miglior stima del valore attuale del<span class=\"_ _3e\"> </span></span>piano di incentivazione spettante agli Amministratori della Societ\u00e0 sin qui maturato.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Uso di stime<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _29\"> </span>dell<span class=\"ff5\">\u2019</span>economia <span class=\"_ _29\"> </span>globale, <span class=\"_ _29\"> </span>il <span class=\"_ _29\"> </span>conte<span class=\"_ _0\"></span>sto <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>instabilit\u00e0 <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>olitica, <span class=\"_ _29\"> </span>economica <span class=\"_ _29\"> </span>e<span class=\"_ _3e\"> </span>finanziaria nonch\u00e9 la volatilit\u00e0 dei mercati finanziari potrebbero influenzar<span class=\"_ _2\"></span>e l<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>andamento<span class=\"_ _3e\"> </span>del <span class=\"_ _12\"></span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>ossibili <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>fetti <span class=\"_ _12\"></span>negativi <span class=\"_ _12\"></span>sulla <span class=\"_ _10\"></span>sua <span class=\"_ _12\"></span>situazione <span class=\"_ _12\"></span>econ<span class=\"_ _0\"></span>omica, <span class=\"_ _12\"></span>patrimoniale <span class=\"_ _12\"></span>e<span class=\"_ _3e\"> </span>finanziaria. Nel quadro macroeconomico generale assumono rilievo<span class=\"_ _2\"></span> le incertezze relative<span class=\"_ _3e\"> </span>(i) agli impatti delle<span class=\"_ _2\"></span> sanzioni imposte a livello m<span class=\"_ _2\"></span>ondiale nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ambito del conflitto<span class=\"_ _2\"></span> in essere<span class=\"_ _3e\"> </span>alla data di ri<span class=\"_ _2\"></span>ferimento del bilancio tra la Re<span class=\"_ _2\"></span>pubblica Federale Russa e l<span class=\"ff5\">\u2019</span>Ucraina <span class=\"ls7\">e,</span> non da<span class=\"_ _3e\"> </span>ultimo, <span class=\"_ _2e\"> </span>dal <span class=\"_ _2b\"> </span>conflitto <span class=\"_ _2b\"> </span>israelo-palestinese <span class=\"_ _2e\"> </span>e <span class=\"_ _2e\"> </span>(ii) <span class=\"_ _2b\"> </span>ai <span class=\"_ _2e\"> </span>potenziali <span class=\"_ _2b\"> </span>riflessi <span class=\"_ _2e\"> </span>derivanti <span class=\"_ _2e\"> </span>dal<span class=\"_ _3e\"> </span>cambiamento climatico.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>presente <span class=\"_ _12\"></span>bilancio <span class=\"_ _12\"></span>con<span class=\"_ _0\"></span>tiene <span class=\"_ _12\"></span>stime <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>ipotesi <span class=\"_ _12\"></span>ef<span class=\"_ _0\"></span>fettuate <span class=\"_ _12\"></span>dal <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>relative <span class=\"_ _10\"></span>ad <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e<span class=\"_ _3e\"> </span>passivit\u00e0, <span class=\"_ _a\"> </span>cost<span class=\"_ _0\"></span>i, <span class=\"_ _a\"> </span>ricavi, <span class=\"_ _a\"> </span>altri <span class=\"_ _f\"> </span>utili/perdite <span class=\"_ _a\"> </span>complessivi <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _a\"> </span>potenziali <span class=\"_ _a\"> </span>alla <span class=\"_ _f\"> </span>data  di<span class=\"_ _3e\"> </span>chiusura <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bilancio. <span class=\"_ _2\"></span>Tali <span class=\"_ _2\"></span>stime <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>fondano <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>ipotesi <span class=\"_ _2\"></span>considerate <span class=\"_ _2\"></span>ragionevoli <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>realistiche,<span class=\"_ _3e\"> </span>sulla base delle i<span class=\"_ _2\"></span>nformazioni disponibili al momento della stima, rivis<span class=\"_ _2\"></span>te periodicamente e<span class=\"_ _3e\"> </span>i relativi effetti sono riflessi a conto economico nel periodo in cui si mani<span class=\"_ _2\"></span>fe<span class=\"_ _0\"></span>stano.<span class=\"_ _3e\"> </span>Di <span class=\"_ _10\"></span>seguito <span class=\"_ _12\"></span>viene <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _12\"></span>indicazione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _12\"></span>stime <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _12\"></span>signif<span class=\"_ _0\"></span>icative <span class=\"_ _12\"></span>utilizzate <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>redazione<span class=\"_ _3e\"> </span>del bilancio chiuso al 31 dicembre 2023:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Immobilizzazioni <span class=\"_ _9\"></span>immateriali <span class=\"_ _9\"></span>e <span class=\"_ _15\"></span>materiali<span class=\"ls13\">. <span class=\"_ _9\"></span></span>Tenendo <span class=\"_ _15\"></span>in <span class=\"_ _9\"></span>considerazione <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>pi\u00f9 <span class=\"_ _15\"></span>recenti<span class=\"_ _3e\"> </span></span></span>informazioni <span class=\"_ _a\"> </span>disp<span class=\"_ _0\"></span>onibili <span class=\"_ _a\"> </span>e  gli <span class=\"_ _a\"> </span>scenari <span class=\"_ _f\"> </span>attualmente <span class=\"_ _a\"> </span>configurabili, <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _a\"> </span>non <span class=\"_ _f\"> </span>ha<span class=\"_ _3e\"> </span>rilevato <span class=\"_ _f\"> </span>l<span class=\"ff5\">\u2019</span>insorgenza <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>elementi <span class=\"_ _f\"> </span>che <span class=\"_ _a\"> </span>possano  p<span class=\"_ _2\"></span>ortare <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>rettifiche <span class=\"_ _a\"> </span>di <span class=\"_ _f\"> </span>valore <span class=\"_ _a\"> </span>delle<span class=\"_ _3e\"> </span>attivit\u00e0 materiali o <span class=\"_ _0\"></span>perdite significative di valore delle attivit\u00e0 immateriali e <span class=\"_ _0\"></span>materiali<span class=\"_ _3e\"> </span>iscritte <span class=\"_ _a\"> </span>in <span class=\"_ _15\"> </span>b<span class=\"_ _0\"></span>ilancio. <span class=\"_ _a\"> </span>Si <span class=\"_ _a\"> </span>rimanda <span class=\"_ _15\"> </span>a <span class=\"_ _a\"> </span>quanto <span class=\"_ _a\"> </span>descritto <span class=\"_ _a\"> </span>nei <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>aragrafi <span class=\"_ _a\"> </span>successivi <span class=\"_ _15\"> </span>circa <span class=\"_ _a\"> </span>le<span class=\"_ _3e\"> </span>procedure di controllo (<span class=\"ff7\">impairment test</span>) svolte al 31 dicembre 2023.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Fondo svalutazione credi<span class=\"_ _2\"></span>ti<span class=\"_ _0\"></span><span class=\"ls13\">. </span>I credi<span class=\"_ _2\"></span>ti sono presentati <span class=\"_ _2\"></span>al netto di <span class=\"_ _2\"></span>un fondo svalutazione<span class=\"_ _3e\"> </span></span></span>stimato <span class=\"_ _17\"> </span>per <span class=\"_ _19\"> </span>tener <span class=\"_ _17\"> </span>conto <span class=\"_ _17\"> </span>di <span class=\"_ _19\"> </span>eventuali <span class=\"_ _17\"> </span>perdite <span class=\"_ _19\"> </span>che <span class=\"_ _17\"> </span>possano <span class=\"_ _17\"> </span>compromettere <span class=\"_ _19\"> </span>la<span class=\"_ _3e\"> </span>recuperabilit\u00e0 <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>crediti <span class=\"_ _12\"></span>stessi. <span class=\"_ _12\"></span>Periodicamente <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>management <span class=\"_ _12\"></span>rivede <span class=\"_ _12\"></span>le <span class=\"_ _0\"></span>assun<span class=\"_ _0\"></span>zioni<span class=\"_ _3e\"> </span>alla <span class=\"_ _2\"></span>base delle <span class=\"_ _2\"></span>stime <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tilizzate <span class=\"_ _2\"></span>per e<span class=\"_ _2\"></span>ffettuare prud<span class=\"_ _2\"></span>enzialmente suddetti <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>anziamenti,<span class=\"_ _3e\"> </span>per <span class=\"_ _0\"></span>tener <span class=\"_ _12\"></span>conto <span class=\"_ _0\"></span>sia <span class=\"_ _12\"></span>dell<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _12\"></span>dei <span class=\"_ _0\"></span>crediti <span class=\"_ _12\"></span>registrato <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>situazione <span class=\"_ _0\"></span>macro<span class=\"_ _0\"></span>-<span class=\"_ _3e\"> </span>economica. Per ulteriori informazioni si veda Nota 9.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Rimanenze <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>magazzino<span class=\"ls13\">. <span class=\"_ _14\"> </span></span>Le <span class=\"_ _14\"> </span>rimanenze <span class=\"_ _11\"> </span>sono <span class=\"_ _14\"> </span>presentate <span class=\"_ _11\"> </span>al <span class=\"_ _14\"> </span>netto <span class=\"_ _11\"> </span>dei <span class=\"_ _14\"> </span>fondi<span class=\"_ _3e\"> </span></span></span>svalutazione <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>materiali <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>prodotti <span class=\"_ _10\"></span>finiti, <span class=\"_ _12\"></span>considerati <span class=\"_ _10\"></span>obsoleti <span class=\"_ _12\"></span>o <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>lenta <span class=\"_ _12\"></span>rotazione,<span class=\"_ _3e\"> </span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>lor<span class=\"_ _0\"></span>o u<span class=\"_ _0\"></span>tilizzo futu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>atteso <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>realizzo. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>lteriori<span class=\"_ _3e\"> </span>informazioni si veda Nota 7.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Fondi <span class=\"_ _12\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _0\"></span>pot<span class=\"_ _0\"></span>enziali. <span class=\"_ _0\"></span>Il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _0\"></span>effettua <span class=\"_ _12\"></span>diversi <span class=\"_ _12\"></span>accantonamenti <span class=\"_ _12\"></span>relativi<span class=\"_ _3e\"> </span></span></span>a <span class=\"_ _2\"></span>contenziosi <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>rischi <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>varia <span class=\"_ _2\"></span>natura, <span class=\"_ _2\"></span>riguardanti <span class=\"_ _6\"></span>diverse <span class=\"_ _2\"></span>problematiche <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>soggetti <span class=\"_ _6\"></span>alla<span class=\"_ _3e\"> </span>giurisdizione <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>diversi <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>aesi. <span class=\"_ _13\"> </span>Tali <span class=\"_ _13\"> </span>accantonamenti <span class=\"_ _16\"> </span>sono <span class=\"_ _13\"> </span>stati <span class=\"_ _13\"> </span>valutati <span class=\"_ _13\"> </span>in <span class=\"_ _16\"> </span>bas<span class=\"_ _0\"></span>e <span class=\"_ _16\"> </span>a<span class=\"_ _3e\"> </span>informazioni <span class=\"_ _0\"></span>aggiornate che <span class=\"_ _0\"></span>tenessero <span class=\"_ _0\"></span>conto di <span class=\"_ _0\"></span>possibili <span class=\"_ _0\"></span>effetti derivanti <span class=\"_ _0\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attuale<span class=\"_ _3e\"> </span>contesto. Per ulteriori informazioni si veda Nota <span class=\"ls14\">16</span>.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Opzioni <span class=\"_ _10\"></span><span class=\"ff7\">put <span class=\"_ _12\"></span>&amp; <span class=\"_ _10\"></span>call</span> <span class=\"_ _12\"></span>ed <span class=\"_ _10\"></span><span class=\"ff7\">earn <span class=\"_ _12\"></span>out</span><span class=\"ls13\">. <span class=\"_ _10\"></span></span>I <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _12\"></span>finanziari <span class=\"_ _10\"></span>comprendono <span class=\"_ _12\"></span>la <span class=\"_ _10\"></span>miglior <span class=\"_ _12\"></span>stima <span class=\"_ _10\"></span>del<span class=\"_ _3e\"> </span></span></span>valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>degli <span class=\"_ _12\"></span><span class=\"ff7\">earn <span class=\"_ _0\"></span>out</span> <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>delle <span class=\"_ _0\"></span><span class=\"ff7\">put <span class=\"_ _0\"></span>&amp; <span class=\"_ _12\"></span>call</span> <span class=\"_ _0\"></span>stipulati <span class=\"_ _0\"></span>con <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>soci <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>minoranza <span class=\"_ _0\"></span>delle<span class=\"_ _3e\"> </span>societ\u00e0 <span class=\"_ _12\"></span>acquisite.<span class=\"ff6 fs7\"> <span class=\"_ _12\"></span></span>Ta<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _12\"></span>finanziarie <span class=\"_ _12\"></span>vengono <span class=\"_ _12\"></span>rimisurate <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>ogni <span class=\"_ _10\"></span>fine <span class=\"_ _0\"></span>periodo <span class=\"_ _10\"></span>o<span class=\"_ _3e\"> </span>quando <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>verifica <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>evento <span class=\"_ _15\"></span>che <span class=\"_ _15\"></span>ne <span class=\"_ _15\"></span>prevede <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>liquidazione <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>relativi <span class=\"_ _15\"> </span>effetti <span class=\"_ _15\"> </span>sono<span class=\"_ _3e\"> </span>riflessi <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>tra <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>oneri <span class=\"_ _12\"></span>o <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>proventi <span class=\"_ _12\"></span>finanziari, <span class=\"_ _0\"></span>unit<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>stima<span class=\"_ _3e\"> </span>del c<span class=\"_ _2\"></span>osto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>attualizzazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>citate <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziarie. <span class=\"_ _2\"></span>Per <span class=\"_ _2\"></span>ulteriori <span class=\"_ _2\"></span>informazioni<span class=\"_ _3e\"> </span>si veda la Nota <span class=\"ls6\">18</span>.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff7\">Long Term Incentive <span class=\"_ _0\"></span>Plan<span class=\"ff4\">. Il debito comprende <span class=\"_ _0\"></span>la miglior stima del valore attuale del<span class=\"_ _3e\"> </span></span></span></span>piano di incentivazione spettante agli Amministratori della Societ\u00e0 sin qui maturato.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Informazioni di settore<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>attraverso <span class=\"_ _6\"></span>cui <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _6\"></span>opera<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sono <span class=\"_ _6\"></span>aggregate <span class=\"_ _2\"></span>ai <span class=\"_ _6\"></span>fin<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>reportistica <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>settore<span class=\"_ _3e\"> </span>nei quattro <span class=\"_ _2\"></span>business di riferimento: <span class=\"_ _2\"></span>\u201cArredamento\u201d, \u201cIlluminazione\u201d, <span class=\"_ _2\"></span>\u201cLuxury Contract\u201d e<span class=\"_ _3e\"> </span>\u201cCucine e <span class=\"_ _0\"></span>sistemi\u201d <span class=\"_ _0\"></span>(quest\u2019ultima per <span class=\"_ _0\"></span>effetto dell\u2019acquisizione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Cubo Design <span class=\"_ _0\"></span>avvenuta in<span class=\"_ _3e\"> </span>data 31 gennaio 2023).<span class=\"_ _3e\"> </span>Il  principio  contabile  IFRS  8  <span class=\"ff7\">Settori  operativi</span>  richiede  che  sian<span class=\"_ _2\"></span>o  fornite  informazioni<span class=\"_ _3e\"> </span>dettagliate per<span class=\"_ _0\"></span> ogni <span class=\"_ _0\"></span>segmento operativo, <span class=\"_ _0\"></span>inteso come <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>componente di <span class=\"_ _0\"></span>un<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 i <span class=\"_ _0\"></span>cui<span class=\"_ _3e\"> </span>risultati operativi sono periodicamente rivis<span class=\"_ _2\"></span>ti dal top management ai fini <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>adozione di<span class=\"_ _3e\"> </span>decisioni in merito alle risorse da allocare e della <span class=\"_ _2\"></span>valutazione della performance.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>organizzazione del Gruppo <span class=\"_ _0\"></span>IDB si <span class=\"_ _0\"></span>articola alla data di riferimento del b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>in quattro<span class=\"_ _3e\"> </span>settori <span class=\"_ _0\"></span>operativi o <span class=\"_ _0\"></span>aree <span class=\"_ _0\"></span>strategiche d<span class=\"ff5\">\u2019affari <span class=\"_ _0\"></span>(\u201cASA\u201d</span>), <span class=\"_ _0\"></span>come def<span class=\"_ _0\"></span>inite a <span class=\"_ _0\"></span>livello gestionale <span class=\"_ _0\"></span>dal<span class=\"_ _3e\"> </span>management,<span class=\"ff6 fs7\"> <span class=\"_ _2\"></span><span class=\"ff4 fs4\">e <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>residuale <span class=\"_ _6\"></span>(p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _6\"></span>riconducibile <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>capogruppo <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>funzione<span class=\"_ _3e\"> </span></span></span>di holding):<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Arredamento: <span class=\"_ _14\"> </span>dedicata <span class=\"_ _14\"> </span>alla <span class=\"_ _14\"> </span>progettazione, <span class=\"_ _14\"> </span>produzione <span class=\"_ _14\"> </span>(sia <span class=\"_ _14\"> </span>internamente, <span class=\"_ _14\"> </span>sia<span class=\"_ _3e\"> </span></span></span>mediante <span class=\"_ _13\"> </span>produttori  terzi) <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>commercializzazio<span class=\"_ _2\"></span>ne <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>prodotti  per <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>arredamento<span class=\"_ _3e\"> </span>(indoor <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>outdoor), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>revalenza <span class=\"_ _0\"></span>dedicati <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>living. <span class=\"_ _12\"></span>Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>del<span class=\"_ _3e\"> </span>bilancio <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>concentrata <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>resso <span class=\"_ _10\"></span>Gervasoni <span class=\"_ _12\"></span>S.p<span class=\"_ _0\"></span>.A., <span class=\"_ _10\"></span>Meridiani <span class=\"_ _10\"></span>S.r.l., <span class=\"_ _12\"></span>Sab<span class=\"_ _0\"></span>a <span class=\"_ _10\"></span>Italia<span class=\"_ _3e\"> </span>S.r.l., Gamma Arredamenti International S.p.A. e Turri S.r.l.;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Illuminazione: <span class=\"_ _14\"> </span>dedicata <span class=\"_ _14\"> </span>alla <span class=\"_ _2e\"> </span>progettazi<span class=\"_ _2\"></span>one, <span class=\"_ _2e\"> </span>produzione <span class=\"_ _14\"> </span>(sia <span class=\"_ _14\"> </span>internamente, <span class=\"_ _14\"> </span>sia<span class=\"_ _3e\"> </span></span></span>mediante <span class=\"_ _12\"></span>produttori <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>erzi) <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>commercializzazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>prodotti <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>illuminazione <span class=\"_ _0\"></span>dal<span class=\"_ _3e\"> </span>design <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>alta <span class=\"_ _15\"></span>qualit\u00e0. <span class=\"_ _15\"></span>Alla <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>riferimento <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>bilancio <span class=\"_ _15\"></span>ne <span class=\"_ _15\"></span>fanno <span class=\"_ _15\"></span>parte <span class=\"_ _9\"></span>D<span class=\"_ _0\"></span>avide<span class=\"_ _3e\"> </span>Groppi S.r.l., Flexalighting S.r.l., Flexalighting North America Ltd. e Axo Light S.r.l.;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Luxury <span class=\"_ _12\"></span>Contract: <span class=\"_ _12\"></span>dedicata <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>progettazione <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>installazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>arredi <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>misura <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>su<span class=\"_ _3e\"> </span></span></span>commissione preval<span class=\"_ _2\"></span>entemente per <span class=\"_ _2\"></span>negozi di <span class=\"_ _2\"></span>marchi del<span class=\"_ _2\"></span> lusso, <span class=\"_ _2\"></span>residenze e <span class=\"_ _6\"></span>alb<span class=\"_ _0\"></span>erghi <span class=\"_ _2\"></span>di<span class=\"_ _3e\"> </span>alta <span class=\"_ _2\"></span>fascia <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>commissione <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>collaborazione <span class=\"_ _2\"></span>con <span class=\"_ _7\"></span>rin<span class=\"_ _0\"></span>omati <span class=\"_ _6\"></span>architetti <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>designers. <span class=\"_ _6\"></span>Alla<span class=\"_ _3e\"> </span>data <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>riferimento <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _a\"> </span>tale <span class=\"_ _f\"> </span>ASA <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _f\"> </span>concentrata <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>attiva <span class=\"_ _a\"> </span>presso <span class=\"_ _a\"> </span>Cen<span class=\"_ _0\"></span>acchi<span class=\"_ _3e\"> </span>International S.r.l. e Modar S.p.A.;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Cucine <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>sistemi: <span class=\"_ _10\"></span>dedicato <span class=\"_ _10\"></span>alla <span class=\"_ _12\"></span>progettazione, <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>roduzione <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>commercializzazione <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span></span></span>soluzioni <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>cucine <span class=\"_ _10\"></span>componibili <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>sistemi. <span class=\"_ _9\"></span>Alla<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>riferim<span class=\"_ _2\"></span>ento <span class=\"_ _9\"></span>del <span class=\"_ _10\"></span>bilancio, <span class=\"_ _10\"></span>ne<span class=\"_ _3e\"> </span>fanno parte Cubo Design S.r.l. e la sua controllata Nian Design S.r.l.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Altro: \u00e8 cost<span class=\"_ _0\"></span>ituita dalle societ\u00e0 minori (<span class=\"_ _0\"></span>IDB Suzhou Co. <span class=\"_ _0\"></span>Ltd. e <span class=\"_ _0\"></span>IDB USA Corp.), n<span class=\"_ _0\"></span>onch\u00e9<span class=\"_ _3e\"> </span></span></span>dalla capogruppo Italian Design Brands S.p.A.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>affari <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ipicamente <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>monitora<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>suo <span class=\"_ _6\"></span>business <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>caratterizza <span class=\"_ _6\"></span>per <span class=\"_ _2\"></span><span class=\"ff5\">l\u2019omogeneit\u00e0 <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>mercati <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>riferimento,<span class=\"_ _3e\"> </span></span>senza tuttavia disporre di un\u2019autonoma organizzazione.<span class=\"_ _3e\"> </span>Conto economico per area strategica di affari<span class=\"_ _3e\"> </span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>seguito <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>are<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>affari <span class=\"_ _12\"></span>al<span class=\"_ _3e\"> </span>31 <span class=\"_ _2e\"> </span>dicembre <span class=\"_ _2e\"> </span><span class=\"ls6\">202</span>2 <span class=\"_ _2e\"> </span>e <span class=\"_ _2e\"> </span>al <span class=\"_ _2e\"> </span>31 <span class=\"_ _2e\"> </span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _2e\"> </span><span class=\"ls6\">202</span>3<span class=\"_ _2\"></span><span class=\"ff6 fs7\"> <span class=\"_ _2e\"> </span><span class=\"ff4 fs4\">dove <span class=\"_ _2e\"> </span>i <span class=\"_ _2e\"> </span>ricavi <span class=\"_ _2e\"> </span>infra-settoriali <span class=\"_ _2e\"> </span>(quasi<span class=\"_ _3e\"> </span></span></span>esclusivamente <span class=\"_ _a\"> </span>riferibili <span class=\"_ _a\"> </span>ai <span class=\"_ _a\"> </span>rapporti <span class=\"_ _a\"> </span>commerciali <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>controllate <span class=\"_ _a\"> </span>estere <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo<span class=\"_ _3e\"> </span>appartenenti <span class=\"_ _2\"></span>al segme<span class=\"_ _2\"></span>nto operativo <span class=\"_ _2\"></span>\u201cAltro\u201d) <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati ogg<span class=\"_ _2\"></span>etto di <span class=\"_ _2\"></span>elisione <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importo<span class=\"_ _3e\"> </span>pari a Euro 2.333 migliaia:<span class=\"_ _3e\"> </span>i <span class=\"ffc ls0\">valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span></span>ArredamentoIlluminazione<span class=\"_ _3e\"> </span>Luxury<span class=\"_ _3e\"> </span>Contract<span class=\"_ _3e\"> </span>Cucine e<span class=\"_ _3e\"> </span>Sistemi<span class=\"_ _3e\"> </span>Altro31.12.2022<span class=\"_ _3e\"> </span>Ricavi <span class=\"ls28\">di</span> vendita <span class=\"ls28\">per</span> beni e servizi (*)         <span class=\"ls0\">105.793 </span>           <span class=\"ls0\">24.545 </span>         <span class=\"ls0\">68.289 </span>              <span class=\"ls16\">857 </span>       <span class=\"ls0\">199.484<span class=\"_ _3e\"> </span></span>Altri proventi             <span class=\"ls0\">1.718 </span>                <span class=\"ls16\">205 </span>              <span class=\"ls16\">128 </span>                <span class=\"ls16\">49 </span>           <span class=\"ls0\">2.101<span class=\"_ _3e\"> </span></span>Totale ricavi e proventi         <span class=\"ls16\">107.511 </span>           <span class=\"ls16\">24.750 </span>         <span class=\"ls16\">68.417 </span>0              <span class=\"ls16\">907 </span>      <span class=\"ls16\">201.585<span class=\"_ _3e\"> </span></span>Acquisti materie prime        <span class=\"ls0\">(43.321) </span>          <span class=\"ls0\">(8.930) </span>      <span class=\"ls0\">(25.237) </span>           <span class=\"ls0\">(752) </span>      <span class=\"ls0\">(78.240)<span class=\"_ _3e\"> </span></span>Costi per servizi e godimento beni di<span class=\"_ _3e\"> </span>terzi        <span class=\"ls0\">(29.345) </span>          <span class=\"ls0\">(5.155) </span>      <span class=\"ls0\">(20.264) </span>        <span class=\"ls0\">(6.362) </span>      <span class=\"ls0\">(61.126)<span class=\"_ _3e\"> </span></span>Costi del personale        <span class=\"ls0\">(14.625) </span>          <span class=\"ls0\">(3.783) </span>      <span class=\"ls0\">(10.391) </span>        <span class=\"ls0\">(1.568) </span>      <span class=\"ls0\">(30.367)<span class=\"_ _3e\"> </span></span>Accantonamenti e svalutazione               <span class=\"ls0\">(81) </span>               <span class=\"ls0\">(11) </span>             <span class=\"ls0\">(27) </span>                <span class=\"ls0\">-</span>             <span class=\"ls0\">(120)<span class=\"_ _3e\"> </span></span>EBITDA           <span class=\"ls16\">20.139 </span>             <span class=\"ls16\">6.870 </span>         <span class=\"ls16\">12.498 </span>0        <span class=\"ls0\">(7.776) </span>         <span class=\"ls16\">31.732<span class=\"_ _3e\"> </span></span>Ammortamenti e svalutazioni delle<span class=\"_ _3e\"> </span>immobilizzazioni          <span class=\"ls0\">(3.975) </span>             <span class=\"ls0\">(760) </span>        <span class=\"ls0\">(4.372) </span>           <span class=\"ls0\">(194) </span>        <span class=\"ls0\">(9.302)<span class=\"_ _3e\"> </span></span>Risultato operativo           <span class=\"ls16\">16.164 </span>             <span class=\"ls16\">6.110 </span>           <span class=\"ls16\">8.126 </span>0        <span class=\"ls0\">(7.970) </span>         <span class=\"ls16\">22.430<span class=\"_ _3e\"> </span></span>Proventi finanziari           <span class=\"ls0\">4.592<span class=\"_ _3e\"> </span></span>Oneri finanziari      <span class=\"ls0\">(25.890)<span class=\"_ _3e\"> </span></span>Risultato prima delle imposte           <span class=\"ls16\">1.132<span class=\"_ _3e\"> </span></span>Imposte sul reddito        <span class=\"ls0\">(7.064)<span class=\"_ _3e\"> </span></span>Risultato netto        <span class=\"ls0\">(5.932)<span class=\"_ _3e\"> </span></span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>ArredamentoIlluminazione<span class=\"_ _3e\"> </span>Luxury Contract<span class=\"_ _3e\"> </span>Cucine e<span class=\"_ _3e\"> </span>Sistemi<span class=\"_ _3e\"> </span>Altro31.12.2023<span class=\"_ _3e\"> </span>Ricavi <span class=\"ls28\">di</span> vendita <span class=\"ls28\">per</span> beni e servizi (*)         <span class=\"ls0\">119.413 </span>           <span class=\"ls0\">28.854 </span>         <span class=\"ls0\">85.187 </span>         <span class=\"ls0\">52.273 </span>           <span class=\"ls0\">1.623 </span>       <span class=\"ls0\">287.350<span class=\"_ _3e\"> </span></span>Altri proventi             <span class=\"ls0\">2.770 </span>                <span class=\"ls16\">413 </span>              <span class=\"ls16\">373 </span>           <span class=\"ls0\">1.122 </span>              <span class=\"ls16\">291 </span>           <span class=\"ls0\">4.969<span class=\"_ _3e\"> </span></span>Totale ricavi e proventi         <span class=\"ls16\">122.183 </span>           <span class=\"ls16\">29.267 </span>         <span class=\"ls16\">85.560 </span>         <span class=\"ls16\">53.394 </span>           <span class=\"ls16\">1.914 </span>      <span class=\"ls16\">292.319<span class=\"_ _3e\"> </span></span>Acquisti materie prime        <span class=\"ls0\">(46.489) </span>          <span class=\"ls0\">(9.848) </span>      <span class=\"ls0\">(28.196) </span>      <span class=\"ls0\">(25.313) </span>                <span class=\"ls16\">39 </span>    <span class=\"ls0\">(109.807)<span class=\"_ _3e\"> </span></span>Costi per servizi e godimento beni di<span class=\"_ _3e\"> </span>terzi        <span class=\"ls0\">(34.556) </span>          <span class=\"ls0\">(7.240) </span>      <span class=\"ls0\">(25.712) </span>      <span class=\"ls0\">(11.574) </span>        <span class=\"ls0\">(6.808) </span>      <span class=\"ls0\">(85.891)<span class=\"_ _3e\"> </span></span>Costi del personale        <span class=\"ls0\">(18.447) </span>          <span class=\"ls0\">(5.485) </span>      <span class=\"ls0\">(12.025) </span>        <span class=\"ls0\">(5.523) </span>        <span class=\"ls0\">(2.642) </span>      <span class=\"ls0\">(44.122)<span class=\"_ _3e\"> </span></span>Accantonamenti e svalutazione               <span class=\"ls0\">(73) </span>                 <span class=\"ls0\">(8) </span>             <span class=\"ls0\">(29) </span>           <span class=\"ls0\">(278) </span>                <span class=\"ls0\">-</span>             <span class=\"ls0\">(388)<span class=\"_ _3e\"> </span></span>EBITDA           <span class=\"ls16\">22.618 </span>             <span class=\"ls16\">6.685 </span>         <span class=\"ls16\">19.599 </span>         <span class=\"ls16\">10.705 </span>        <span class=\"ls0\">(7.497) </span>         <span class=\"ls16\">52.111<span class=\"_ _3e\"> </span></span>Ammortamenti e svalutazioni delle<span class=\"_ _3e\"> </span>immobilizzazioni          <span class=\"ls0\">(5.510) </span>             <span class=\"ls0\">(980) </span>        <span class=\"ls0\">(4.442) </span>        <span class=\"ls0\">(5.400) </span>           <span class=\"ls0\">(664) </span>      <span class=\"ls0\">(16.997)<span class=\"_ _3e\"> </span></span>Risultato operativo           <span class=\"ls16\">17.108 </span>             <span class=\"ls16\">5.705 </span>         <span class=\"ls16\">15.157 </span>           <span class=\"ls16\">5.305 </span>        <span class=\"ls0\">(8.162) </span>         <span class=\"ls16\">35.114<span class=\"_ _3e\"> </span></span>Proventi finanziari         <span class=\"ls0\">16.320<span class=\"_ _3e\"> </span></span>Oneri finanziari      <span class=\"ls0\">(14.086)<span class=\"_ _3e\"> </span></span>Risultato prima delle imposte         <span class=\"ls16\">37.348<span class=\"_ _3e\"> </span></span>Imposte sul reddito        <span class=\"ls0\">(9.218)<span class=\"_ _3e\"> </span></span>Risultato netto         <span class=\"ls16\">28.130<span class=\"_ _3e\"> </span></span>(*) <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ingoli <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cludono <span class=\"_ _0\"></span>sia <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>realizzati <span class=\"_ _0\"></span>verso <span class=\"_ _12\"></span>terzi <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricav<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>realizzati <span class=\"_ _0\"></span>verso<span class=\"_ _3e\"> </span>altri <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>del Grup<span class=\"_ _0\"></span>po. <span class=\"_ _0\"></span>Questi <span class=\"_ _0\"></span>ultimi <span class=\"_ _0\"></span>risultano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>importo <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>rilevante, <span class=\"_ _0\"></span>pertanto<span class=\"_ _0\"></span> non<span class=\"_ _3e\"> </span>si ritiene necessario fornire u<span class=\"_ _0\"></span>n u<span class=\"_ _0\"></span>lteriore dettaglio.<span class=\"_ _3e\"> </span>I <span class=\"_ _2\"></span>ricavi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>segmenti <span class=\"_ _2\"></span>operativi <span class=\"_ _2\"></span>\u201cArredamento\u201d <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>\u201cIlluminazione\u201d <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span><span class=\"ff4\">2023 <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>aumento<span class=\"_ _3e\"> </span></span>rispetto al <span class=\"_ _2\"></span>2022 (rispettivamente +<span class=\"ls6\">13<span class=\"_ _2\"></span><span class=\"ls0\">% e +18%), <span class=\"_ _2\"></span>derivante sia da <span class=\"_ _2\"></span>una crescita i<span class=\"_ _2\"></span>nterna che<span class=\"_ _3e\"> </span></span></span>da <span class=\"_ _15\"> </span>una <span class=\"_ _a\"> </span>esterna.<span class=\"ff6 fs7\"> <span class=\"_ _15\"> </span></span>Entrambi <span class=\"_ _15\"> </span>i <span class=\"_ _a\"> </span>segmenti <span class=\"_ _15\"></span>operativi <span class=\"_ _15\"></span>hanno <span class=\"_ _15\"> </span>anche <span class=\"_ _a\"> </span>infatti <span class=\"_ _a\"> </span>beneficiato <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>una<span class=\"_ _3e\"> </span>crescita <span class=\"_ _2\"></span>derivante <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolidamento. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>particolare<span class=\"ff4\">, </span>nell\u2019am<span class=\"_ _2\"></span>bito<span class=\"_ _3e\"> </span>del <span class=\"_ _10\"></span>settore <span class=\"_ _12\"></span>Arredamento <span class=\"_ _12\"></span>l\u2019acquisizione <span class=\"_ _10\"></span>d<span class=\"ff4\">i <span class=\"_ _10\"></span>Turri <span class=\"_ _12\"></span>ha <span class=\"_ _10\"></span>comportato <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>increm<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>ricavi<span class=\"_ _3e\"> </span></span>per <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1.487 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>mentre <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>consolidamento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Axo <span class=\"_ _0\"></span>Light <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>inciso <span class=\"_ _0\"></span>positivamente<span class=\"_ _3e\"> </span>sui <span class=\"_ _9\"></span>ricavi <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>settore <span class=\"_ _9\"></span>illuminazione <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>Euro <span class=\"_ _15\"></span>2.082 <span class=\"_ _9\"></span>migliaia. <span class=\"_ _9\"></span>La <span class=\"_ _9\"></span>crescita <span class=\"_ _10\"></span>interna <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>due<span class=\"_ _3e\"> </span>settori a parit\u00e0 di perimetro sarebbe quindi pari rispettivamente<span class=\"_ _2\"></span> al <span class=\"_ _0\"></span>2% ed al 9<span class=\"_ _0\"></span><span class=\"ls5\">%.<span class=\"_ _3e\"> </span></span>Decisamente <span class=\"_ _16\"> </span>rilevante <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019incremento</span> <span class=\"_ _16\"> </span>dei <span class=\"_ _16\"> </span>ricavi <span class=\"_ _13\"> </span><span class=\"ff5\">del <span class=\"_ _16\"> </span>\u201cLuxury <span class=\"_ _16\"> </span>Contract\u201d, <span class=\"_ _16\"> </span></span>pari <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span><span class=\"ls6\">25</span>%<span class=\"_ _3e\"> </span>interamente <span class=\"_ _0\"></span>organico, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>beneficiato <span class=\"_ _0\"></span>della <span class=\"_ _12\"></span>ripresa del <span class=\"_ _12\"></span>settore <span class=\"_ _0\"></span>dopo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rallentamento<span class=\"_ _3e\"> </span>a causa della pandemia Covid.<span class=\"_ _3e\"> </span>L\u2019incremento  dei  ricavi <span class=\"_ _f\"> </span>si  riflette  nell\u2019EBITDA,  c<span class=\"_ _2\"></span>ome  definito  dal  Gruppo,  e <span class=\"_ _f\"> </span>primario<span class=\"_ _3e\"> </span>indicatore delle performance economiche dello s<span class=\"_ _2\"></span>tesso.<span class=\"_ _3e\"> </span>Sia <span class=\"_ _0\"></span><span class=\"ff5\">l\u2019\u201cArredamento\u201d <span class=\"_ _0\"></span>che l\u2019\u201cIllu<span class=\"_ _0\"></span>minazione\u201d p<span class=\"_ _0\"></span>resent<span class=\"_ _2\"></span>ano <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span><span class=\"ff4\">EBITDA <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>incide <span class=\"_ _0\"></span>sul f<span class=\"_ _0\"></span>atturato<span class=\"_ _3e\"> </span></span></span>sostanzialmente <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>linea <span class=\"_ _10\"></span>con <span class=\"_ _10\"></span>lo <span class=\"_ _10\"></span>scorso <span class=\"_ _10\"></span>esercizio <span class=\"_ _10\"></span>(pari <span class=\"_ _10\"></span>rispettivamente <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>19% <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>2<span class=\"_ _0\"></span>3%)<span class=\"ls13\">.<span class=\"_ _3e\"> </span></span>Significativa <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>invece <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>crescita <span class=\"_ _6\"></span><span class=\"ff5\">d<span class=\"_ _0\"></span>ell\u2019EBITDA <span class=\"_ _6\"></span>d<span class=\"ff4\">e</span>l <span class=\"_ _6\"></span>\u201cLuxury <span class=\"_ _2\"></span>Contract\u201d, <span class=\"_ _6\"></span><span class=\"ff4\">che <span class=\"_ _2\"></span>cresce <span class=\"_ _6\"></span>attestandosi<span class=\"_ _3e\"> </span></span></span>al <span class=\"ls6\">23</span>% dei ricavi, contro il 1<span class=\"ff5\">8% dell\u2019esercizio precedente.<span class=\"_ _3e\"> </span></span>Si <span class=\"_ _a\"> </span>segnala <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>contributo <span class=\"_ _a\"> </span><span class=\"ff5\">all\u2019EBITDA</span> <span class=\"_ _a\"> </span>(pari <span class=\"_ _a\"> </span>al <span class=\"_ _15\"> </span>20% <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>ricavi) <span class=\"_ _a\"> </span>della <span class=\"_ _15\"> </span>nuova <span class=\"_ _a\"> </span>area <span class=\"_ _a\"> </span>strategica<span class=\"_ _3e\"> </span>d\u2019affari <span class=\"_ _13\"> </span>\u201c<span class=\"ff4\">Cucine <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>sistemi</span><span class=\"ls7\">\u201d,</span><span class=\"ff4\"> <span class=\"_ _13\"> </span></span>costituita <span class=\"_ _13\"> </span>con  l\u2019acquisizione <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span><span class=\"ff4\">Cubo <span class=\"_ _13\"> </span>Design <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>della <span class=\"_ _13\"> </span>sua<span class=\"_ _3e\"> </span></span>controllata Nian Design.<span class=\"_ _3e\"> </span>Va <span class=\"_ _2\"></span>infine <span class=\"ff5\">evidenzia<span class=\"_ _2\"></span>to il <span class=\"_ _2\"></span>contributo <span class=\"_ _2\"></span>negativo <span class=\"_ _2\"></span>all\u2019EBITDA <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>strategica <span class=\"_ _2\"></span>d\u2019affari \u201cAltro\u201d,<span class=\"_ _3e\"> </span></span>soprattutto <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>effetto <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>cost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>servizi <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>ricorrenti <span class=\"_ _12\"></span>relativi <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>processo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>IPO <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>acquisizione <span class=\"_ _11\"> </span>delle <span class=\"_ _14\"> </span>societ\u00e0 <span class=\"_ _11\"> </span>sostenuti <span class=\"_ _11\"> </span>nel <span class=\"_ _14\"> </span>periodo <span class=\"_ _11\"> </span>e <span class=\"_ _14\"> </span>imputati <span class=\"_ _18\"> </span>a <span class=\"_ _14\"> </span>conto <span class=\"_ _11\"> </span>economico<span class=\"_ _0\"></span><span class=\"ls19\">,<span class=\"_ _3e\"> </span></span>complessivamente pari a Euro 2.044 migliaia.<span class=\"_ _3e\"> </span>Stato patrimoniale per area strategica d<span class=\"ffc\">\u2019</span>affari<span class=\"_ _3e\"> </span>Si <span class=\"_ _0\"></span>riporta di <span class=\"_ _0\"></span>seguito la <span class=\"_ _0\"></span>composizione de<span class=\"_ _0\"></span>llo st<span class=\"_ _0\"></span>ato patrimoniale <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>area strategica di <span class=\"_ _0\"></span>affari<span class=\"_ _3e\"> </span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span><span class=\"ls6\">202</span>2 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>dove <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>crediti <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span><span class=\"ls19\">i <span class=\"_ _12\"></span></span>debiti <span class=\"_ _12\"></span>infra-settoriali <span class=\"_ _0\"></span>(quasi<span class=\"_ _3e\"> </span>esclusivamente <span class=\"_ _a\"> </span>riferibili <span class=\"_ _a\"> </span>ai <span class=\"_ _a\"> </span>rapporti <span class=\"_ _a\"> </span>commerciali <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>controllate <span class=\"_ _a\"> </span>estere <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo<span class=\"_ _3e\"> </span>appartenenti al segmento operativo \u201cAltro\u201d) sono stati oggetto di elisione<span class=\"ff4\">:<span class=\"_ _3e\"> </span></span><div class=\"c wd9 h57 gs14e\"><div class=\"t m0 x40 h1f y127 ffc fsa fc0 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span><span class=\"ff7\"> </span></div></div><div class=\"c wda h57 gs14f\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Arredamento </div></div><div class=\"c w12 h57 gs150\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Illuminazione<span class=\"_ _3e\"> </span> </div></div><div class=\"c w73 h57 gs151\"><div class=\"t m0 x4f h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Luxury<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4d h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Contract<span class=\"_ _3e\"> </span> </div></div><div class=\"c wac h57 gs152\"><div class=\"t m0 x4d h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Cucine e<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x5a h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Sistemi<span class=\"_ _3e\"> </span> </div></div><div class=\"c w36 h57 gs153\"><div class=\"t m0 x41 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altro </div></div><div class=\"c wac h57 gs154\"><div class=\"t m0 x42 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">31.12.2022<span class=\"_ _3e\"> </span> </div></div><div class=\"c wd9 h20 gs155\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Attivit\u00e0 immateriali </div></div><div class=\"c w4b h20 gs156\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">66.223 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs157\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">18.975 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs158\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">48.680 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs159\"><div class=\"t m0 x4c h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                  <span class=\"ls16\">4 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs15a\"><div class=\"t m0 x40 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">       <span class=\"ls0\">133.881 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs15b\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Diritto d'uso </div></div><div class=\"c w4b h20 gs15c\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">15.468 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs15d\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">1.146 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs15e\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">4.428 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs15f\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">3.326 </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs160\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">24.368 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs161\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Attivit\u00e0 materiali </div></div><div class=\"c w4b h20 gs162\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">11.156 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs163\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">689 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs164\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">2.247 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs165\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">185 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs166\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">14.277 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h50 gs167\"><div class=\"t m0 x40 h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Partecipazioni e altre attivit\u00e0 non<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">correnti </div></div><div class=\"c w4b h50 gs168\"><div class=\"t m0 x66 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">3.892 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h50 gs169\"><div class=\"t m0 x4c h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">310 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h50 gs16a\"><div class=\"t m0 x66 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">604 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w36 h50 gs16b\"><div class=\"t m0 x42 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">2.146 </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h50 gs16c\"><div class=\"t m0 x42 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">6.952 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs16d\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Attivit\u00e0 non correnti </div></div><div class=\"c w4b h20 gs16e\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">96.738 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w12 h20 gs16f\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">21.121 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs170\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">55.959 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs171\"><div class=\"t m0 xa4 h22 y179 ff3 fsa fc0 sc0 ls0 ws0\">0 </div></div><div class=\"c w36 h20 gs172\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">5.660 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs173\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls16\">179.478 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wd9 h50 gs174\"><div class=\"t m0 x40 h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">Rimanenze e attivit\u00e0 derivanti <span class=\"ls28\">da<span class=\"_ _3e\"> </span></span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">contratti </div></div><div class=\"c w4b h50 gs175\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">14.359 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h50 gs176\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">5.477 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h50 gs177\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">4.684 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h50 gs178\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">47 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h50 gs179\"><div class=\"t m0 x40 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">24.567 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs17a\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Crediti commerciali </div></div><div class=\"c w4b h20 gs17b\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">13.132 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs17c\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">3.386 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs17d\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">5.114 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs17e\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">199 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs17f\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">21.831 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h50 gs180\"><div class=\"t m0 x40 h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Anticipi commerciali e passivit\u00e0<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">derivanti <span class=\"ls28\">da</span> contratti </div></div><div class=\"c w4b h50 gs181\"><div class=\"t m0 x4c h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(7.540) </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h50 gs182\"><div class=\"t m0 x4c h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(879) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h50 gs183\"><div class=\"t m0 x42 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(10.225) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h50 gs184\"><div class=\"t m0 x66 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(289) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h50 gs185\"><div class=\"t m0 x42 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(18.933) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs186\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Debiti commerciali </div></div><div class=\"c w4b h20 gs187\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(20.801) </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs188\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(3.467) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs189\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(12.080) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs18a\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(1.021) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs18b\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(37.369) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h21 gs18c\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Capitale circolante netto operativo </div></div><div class=\"c w4b h21 gs18d\"><div class=\"t m0 x4e h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(850) </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h21 gs18e\"><div class=\"t m0 x66 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">4.517 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h21 gs18f\"><div class=\"t m0 x42 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(12.507) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h21 gs190\"><div class=\"t m0 xa4 h22 y12e ff3 fsa fc0 sc0 ls16 ws0\">0 <span class=\"ls0\"> </span></div></div><div class=\"c w36 h21 gs191\"><div class=\"t m0 x42 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(1.064) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h21 gs192\"><div class=\"t m0 x42 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(9.904) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs193\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></div><div class=\"c w4b h20 gs194\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(3.954) </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs195\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(1.187) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs196\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(3.527) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs197\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(2.697) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs198\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(11.365) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs199\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></div><div class=\"c w4b h20 gs19a\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">2.523 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs19b\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">430 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs19c\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">1.561 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs19d\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">1.003 </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs19e\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">5.516 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs19f\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Capitale circolante netto </div></div><div class=\"c w4b h20 gs1a0\"><div class=\"t m0 x4c h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(2.281) </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs1a1\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">3.760 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs1a2\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(14.473) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs1a3\"><div class=\"t m0 xa4 h22 y179 ff3 fsa fc0 sc0 ls0 ws0\">0 </div></div><div class=\"c w36 h20 gs1a4\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(2.758) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs1a5\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(15.753) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs1a6\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Fondi rischi e TFR </div></div><div class=\"c w4b h20 gs1a7\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(4.724) </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs1a8\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(875) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs1a9\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(2.933) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs1aa\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(92) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs1ab\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(8.624) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs1ac\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></div><div class=\"c w4b h20 gs1ad\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(6.668) </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs1ae\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(599) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs1af\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(4.944) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs1b0\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls0\">(5) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs1b1\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(12.216) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs1b2\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Capitale investito netto </div></div><div class=\"c w4b h20 gs1b3\"><div class=\"t m0 x66 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">83.064 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w12 h20 gs1b4\"><div class=\"t m0 x42 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">23.407 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs1b5\"><div class=\"t m0 x40 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">33.608 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs1b6\"><div class=\"t m0 xa4 h22 y17e ff3 fsa fc0 sc0 ls0 ws0\">0 </div></div><div class=\"c w36 h20 gs1b7\"><div class=\"t m0 x42 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">2.805 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs1b8\"><div class=\"t m0 x66 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls16\">142.885 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wd9 h20 gs1b9\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Indebitamento finanziario netto </div></div><div class=\"c wac h20 gs1ba\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(84.105) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs1bb\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Patrimonio netto </div></div><div class=\"c wac h20 gs1bc\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(58.780) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs1bd\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Fonti di finanziamento </div></div><div class=\"c wac h20 gs1be\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls0\">(142.885) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h33 gs1bf\"><div class=\"t m0 x40 h1f y127 ff7 fsa fc0 sc0 ls0 ws0\">i valori <span class=\"ffc\">sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span></span> </div></div><div class=\"c wda h33 gs1c0\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Arredamento </div></div><div class=\"c w12 h33 gs1c1\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Illuminazione<span class=\"_ _3e\"> </span> </div></div><div class=\"c w73 h33 gs1c2\"><div class=\"t m0 x4f h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">Luxury<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4d h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Contract<span class=\"_ _3e\"> </span> </div></div><div class=\"c w73 h33 gs1c3\"><div class=\"t m0 x4d h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">Cucine e<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x5a h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Sistemi<span class=\"_ _3e\"> </span> </div></div><div class=\"c w36 h33 gs1c4\"><div class=\"t m0 x41 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altro </div></div><div class=\"c wac h33 gs1c5\"><div class=\"t m0 x42 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">31.12.2023<span class=\"_ _3e\"> </span> </div></div><div class=\"c wd9 h20 gs1c6\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Attivit\u00e0 immateriali </div></div><div class=\"c w4b h20 gs1c7\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">102.368 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs1c8\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">22.276 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs1c9\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">45.360 </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs1ca\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">73.625 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs1cb\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                  <span class=\"ls16\">6 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs1cc\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">       <span class=\"ls0\">243.635 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs1cd\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Diritto d'uso </div></div><div class=\"c w4b h20 gs1ce\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">16.469 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs1cf\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">2.617 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs1d0\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">4.025 </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs1d1\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">7.064 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs1d2\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">2.735 </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs1d3\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">32.910 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs1d4\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Attivit\u00e0 materiali </div></div><div class=\"c w4b h20 gs1d5\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">13.186 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs1d6\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">1.395 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs1d7\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">2.649 </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs1d8\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">9.561 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs1d9\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">1.841 </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs1da\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">28.631 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h94 gs1db\"><div class=\"t m0 x40 h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">Partecipazioni e altre attivit\u00e0 non<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">correnti </div></div><div class=\"c w4b h94 gs1dc\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">4.921 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h94 gs1dd\"><div class=\"t m0 x4c h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">554 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h94 gs1de\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">723 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w73 h94 gs1df\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">1.423 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h94 gs1e0\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">921 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h94 gs1e1\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">8.543 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs1e2\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Attivit\u00e0 non correnti </div></div><div class=\"c w4b h20 gs1e3\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">136.944 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w12 h20 gs1e4\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">26.841 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs1e5\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">52.758 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w73 h20 gs1e6\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">91.674 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w36 h20 gs1e7\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">5.502 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs1e8\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls16\">313.719 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wd9 h50 gs1e9\"><div class=\"t m0 x40 h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Rimanenze e attivit\u00e0 derivanti <span class=\"ls28\">da<span class=\"_ _3e\"> </span></span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">contratti </div></div><div class=\"c w4b h50 gs1ea\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">25.623 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h50 gs1eb\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">6.557 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h50 gs1ec\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">4.783 </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h50 gs1ed\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">3.555 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h50 gs1ee\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">1.128 </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h50 gs1ef\"><div class=\"t m0 x40 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">41.646 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs1f0\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Crediti commerciali </div></div><div class=\"c w4b h20 gs1f1\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">15.976 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs1f2\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">4.150 </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs1f3\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">11.529 </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs1f4\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">7.076 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs1f5\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">229 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs1f6\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">38.961 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h94 gs1f7\"><div class=\"t m0 x40 h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">Anticipi commerciali e passivit\u00e0<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">derivanti <span class=\"ls28\">da</span> contratti </div></div><div class=\"c w4b h94 gs1f8\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(13.931) </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h94 gs1f9\"><div class=\"t m0 x4c h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(1.033) </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h94 gs1fa\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(7.083) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h94 gs1fb\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(1.930) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h94 gs1fc\"><div class=\"t m0 x66 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(827) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h94 gs1fd\"><div class=\"t m0 x42 h13 y346 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(24.804) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs1fe\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Debiti commerciali </div></div><div class=\"c w4b h20 gs1ff\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(25.516) </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs200\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(4.121) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs201\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(11.940) </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs202\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(9.206) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs203\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(487) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs204\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(51.271) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs205\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Capitale circolante netto operativo </div></div><div class=\"c w4b h20 gs206\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">2.152 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w12 h20 gs207\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">5.552 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs208\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(2.711) </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs209\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(505) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs20a\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">43 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs20b\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">4.531 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wd9 h21 gs20c\"><div class=\"t m0 x40 h13 y14f ff4 fsa fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></div><div class=\"c w4b h21 gs20d\"><div class=\"t m0 x4c h13 y2b8 ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(6.253) </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h21 gs20e\"><div class=\"t m0 x4c h13 y2b8 ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(1.785) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h21 gs20f\"><div class=\"t m0 x66 h13 y2b8 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(4.285) </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h21 gs210\"><div class=\"t m0 x42 h13 y2b8 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(1.831) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h21 gs211\"><div class=\"t m0 x42 h13 y2b8 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(1.333) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h21 gs212\"><div class=\"t m0 x42 h13 y2b8 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(15.488) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs213\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></div><div class=\"c w4b h20 gs214\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">5.050 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs215\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">690 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs216\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">1.156 </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs217\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">1.487 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs218\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">2.677 </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs219\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">11.059 </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs21a\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Capitale circolante netto </div></div><div class=\"c w4b h20 gs21b\"><div class=\"t m0 x4c h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">949 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w12 h20 gs21c\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">4.456 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs21d\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(5.840) </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs21e\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(849) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs21f\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">1.387 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs220\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">102 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wd9 h20 gs221\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Fondi rischi e TFR </div></div><div class=\"c w4b h20 gs222\"><div class=\"t m0 x4c h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(5.299) </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs223\"><div class=\"t m0 x4c h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(1.483) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs224\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(3.405) </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs225\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(1.627) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs226\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(130) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs227\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(11.944) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs228\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></div><div class=\"c w4b h20 gs229\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(8.836) </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs22a\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(553) </span><span class=\"ls0\"> </span></div></div><div class=\"c w4 h20 gs22b\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(4.006) </span><span class=\"ls0\"> </span></div></div><div class=\"c w73 h20 gs22c\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(13.153) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs22d\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls0\">(3) </span><span class=\"ls0\"> </span></div></div><div class=\"c wac h20 gs22e\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(26.551) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs22f\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Capitale investito netto </div></div><div class=\"c w4b h20 gs230\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">123.758 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w12 h20 gs231\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">29.261 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w4 h20 gs232\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">39.507 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w73 h20 gs233\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">76.045 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w36 h20 gs234\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">6.755 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wac h20 gs235\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls16\">275.326 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wd9 h53 gs236\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Indebitamento finanziario netto </div></div><div class=\"c wac h53 gs237\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls0\">(120.948) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs238\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Patrimonio netto </div></div><div class=\"c wac h20 gs239\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls0\">(154.378) </span><span class=\"ls0\"> </span></div></div><div class=\"c wd9 h20 gs23a\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Fonti di finanziamento </div></div><div class=\"c wac h20 gs23b\"><div class=\"t m0 x40 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls0\">(275.326) </span><span class=\"ls0\"> </span></div></div>Si <span class=\"_ _30\"> </span>evidenzia <span class=\"_ _2b\"> </span>nel <span class=\"_ _2b\"> </span>complesso <span class=\"_ _30\"> </span>la <span class=\"_ _2b\"> </span>significativa <span class=\"_ _30\"> </span>crescita <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _30\"> </span>non <span class=\"_ _2b\"> </span>correnti,<span class=\"_ _3e\"> </span>principalmente  legate  alle  acquisizioni  aziendali  perfezionat<span class=\"ls12\">e <span class=\"_ _13\"> </span></span>nel  periodo<span class=\"ls13\">. <span class=\"_ _13\"> </span></span>Il  capitale<span class=\"_ _3e\"> </span>circolante netto <span class=\"_ _2\"></span>operativo, al <span class=\"_ _2\"></span>31 dicembre <span class=\"_ _2\"></span>2022 negativo <span class=\"_ _2\"></span>per Euro 9.90<span class=\"_ _2\"></span>4 migliaia, <span class=\"_ _2\"></span>diventa<span class=\"_ _3e\"> </span>lievemente <span class=\"_ _a\"> </span>positivo <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>Euro <span class=\"_ _a\"> </span>4.531 <span class=\"_ _a\"> </span>migliaia <span class=\"_ _15\"></span>per <span class=\"_ _15\"> </span>effetto <span class=\"_ _a\"> </span>delle <span class=\"_ _15\"> </span>dinamiche <span class=\"_ _15\"> </span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span>incasso dei crediti e pagamento dei debiti.<span class=\"_ _3e\"> </span>Nell\u2019\u201cArredamento\u201d <span class=\"_ _a\"> </span>l\u2019incremento <span class=\"_ _15\"></span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>non <span class=\"_ _a\"> </span>correnti <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _15\"> </span>legato <span class=\"_ _a\"> </span>all<span class=\"_ _0\"></span>\u2019<span class=\"ff4\">operazione <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span></span>acquisizione  di <span class=\"_ _13\"> </span>Turri, <span class=\"_ _13\"> </span>descritte <span class=\"_ _13\"> </span>in  Nota<span class=\"_ _0\"></span>  1<span class=\"ls13\">. <span class=\"_ _13\"> </span></span>Il <span class=\"_ _13\"> </span>capitale  circolante  operativo <span class=\"_ _13\"> </span>rileva  u<span class=\"_ _0\"></span>na<span class=\"_ _3e\"> </span>variazione <span class=\"_ _12\"></span>positiva <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>rincipalmente<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>effetto <span class=\"_ _12\"></span>dell\u2019incremento <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>magazzino<span class=\"_ _3e\"> </span>dovuto <span class=\"_ _19\"> </span>prin<span class=\"_ _0\"></span>cipalmente <span class=\"_ _29\"> </span>alla <span class=\"_ _17\"> </span>variazione <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>ell\u2019area <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>consolidamento <span class=\"_ _17\"> </span>(<span class=\"_ _2\"></span>+ <span class=\"_ _17\"> </span>Euro <span class=\"_ _17\"> </span><span class=\"ff4\">11.710<span class=\"_ _3e\"> </span></span>migliaia).<span class=\"_ _3e\"> </span>L\u2019aumento <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>nell\u2019\u201cIlluminazione\u201d \u00e8 <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>all\u2019acquisizione <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span><span class=\"ff4\">Axo<span class=\"_ _3e\"> </span></span>Light <span class=\"_ _a\"> </span>descritta <span class=\"_ _f\"> </span>in <span class=\"_ _a\"> </span>Nota <span class=\"_ _a\"> </span>1. <span class=\"_ _f\"> </span>Il <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>circolante <span class=\"_ _a\"> </span>oper<span class=\"_ _0\"></span>ativo <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>influenzato <span class=\"_ _a\"> </span>positivamente<span class=\"_ _3e\"> </span>dall\u2019aumento del <span class=\"_ _0\"></span>valore del magazzino dovuto principalmente <span class=\"_ _0\"></span>alla variazione dell\u2019area di<span class=\"_ _3e\"> </span>consolidamento (+ Euro 1.302 migliaia).<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iminuzione d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _12\"></span>correnti <span class=\"_ _0\"></span>nel <span class=\"_ _12\"></span>\u201cLuxury <span class=\"_ _0\"></span>Contract\u201d <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ipende <span class=\"_ _12\"></span><span class=\"ff4\">principalmente<span class=\"_ _3e\"> </span></span>dall\u2019ammortamento <span class=\"_ _0\"></span>dell<span class=\"ff4\">e <span class=\"_ _0\"></span>Relazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la clientela, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>capitale circolante <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span></span>31 <span class=\"_ _13\"> </span>dicembre <span class=\"_ _13\"> </span>2023, <span class=\"_ _13\"> </span>strutturalmente <span class=\"_ _13\"> </span>negativo <span class=\"_ _13\"> </span>aumenta <span class=\"_ _13\"> </span>sensibilmente <span class=\"_ _13\"> </span>per <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>effetto<span class=\"_ _3e\"> </span>combinato <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>inamiche <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>incasso <span class=\"_ _7\"></span>dei <span class=\"_ _2\"></span>crediti, <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>anticipi <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>pagamento<span class=\"_ _3e\"> </span>dei debiti delle commesse in corso di esecuzione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>circolante <span class=\"_ _15\"></span>netto <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>segmento <span class=\"_ _a\"> </span><span class=\"ff5\">\u201cCucine <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>sistemi\u201d</span> <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>egativo <span class=\"_ _15\"> </span>per <span class=\"_ _a\"> </span>Euro <span class=\"_ _a\"> </span>849<span class=\"_ _3e\"> </span>migliaia.<span class=\"_ _3e\"> </span>Si <span class=\"_ _2\"></span>segnala che <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>segmento <span class=\"_ _2\"></span>operativo <span class=\"_ _2\"></span>\u201cAltro\u201d <span class=\"_ _2\"></span>il c<span class=\"_ _2\"></span>apitale c<span class=\"_ _2\"></span>ircolante netto <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>in <span class=\"ff4\">diminuzione<span class=\"_ _3e\"> </span></span>per <span class=\"_ _10\"></span>l\u2019incremento <span class=\"_ _12\"></span>dei <span class=\"_ _10\"></span>debiti <span class=\"_ _12\"></span>commerciali <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _10\"></span>dicembre, <span class=\"_ _12\"></span>legati <span class=\"_ _10\"></span>anche <span class=\"_ _12\"></span>ai <span class=\"_ _10\"></span>costi <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>servizi<span class=\"_ _3e\"> </span>non ricorrenti relativi al processo di IPO soste<span class=\"_ _2\"></span>nuti nel periodo.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Informazioni di settore<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>attraverso <span class=\"_ _6\"></span>cui <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _6\"></span>opera<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sono <span class=\"_ _6\"></span>aggregate <span class=\"_ _2\"></span>ai <span class=\"_ _6\"></span>fin<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>reportistica <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>settore<span class=\"_ _3e\"> </span>nei quattro <span class=\"_ _2\"></span>business di riferimento: <span class=\"_ _2\"></span>\u201cArredamento\u201d, \u201cIlluminazione\u201d, <span class=\"_ _2\"></span>\u201cLuxury Contract\u201d e<span class=\"_ _3e\"> </span>\u201cCucine e <span class=\"_ _0\"></span>sistemi\u201d <span class=\"_ _0\"></span>(quest\u2019ultima per <span class=\"_ _0\"></span>effetto dell\u2019acquisizione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Cubo Design <span class=\"_ _0\"></span>avvenuta in<span class=\"_ _3e\"> </span>data 31 gennaio 2023).<span class=\"_ _3e\"> </span>Il  principio  contabile  IFRS  8  <span class=\"ff7\">Settori  operativi</span>  richiede  che  sian<span class=\"_ _2\"></span>o  fornite  informazioni<span class=\"_ _3e\"> </span>dettagliate per<span class=\"_ _0\"></span> ogni <span class=\"_ _0\"></span>segmento operativo, <span class=\"_ _0\"></span>inteso come <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>componente di <span class=\"_ _0\"></span>un<span class=\"_ _12\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 i <span class=\"_ _0\"></span>cui<span class=\"_ _3e\"> </span>risultati operativi sono periodicamente rivis<span class=\"_ _2\"></span>ti dal top management ai fini <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>adozione di<span class=\"_ _3e\"> </span>decisioni in merito alle risorse da allocare e della <span class=\"_ _2\"></span>valutazione della performance.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>organizzazione del Gruppo <span class=\"_ _0\"></span>IDB si <span class=\"_ _0\"></span>articola alla data di riferimento del b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>in quattro<span class=\"_ _3e\"> </span>settori <span class=\"_ _0\"></span>operativi o <span class=\"_ _0\"></span>aree <span class=\"_ _0\"></span>strategiche d<span class=\"ff5\">\u2019affari <span class=\"_ _0\"></span>(\u201cASA\u201d</span>), <span class=\"_ _0\"></span>come def<span class=\"_ _0\"></span>inite a <span class=\"_ _0\"></span>livello gestionale <span class=\"_ _0\"></span>dal<span class=\"_ _3e\"> </span>management,<span class=\"ff6 fs7\"> <span class=\"_ _2\"></span><span class=\"ff4 fs4\">e <span class=\"_ _6\"></span>una <span class=\"_ _2\"></span>residuale <span class=\"_ _6\"></span>(p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _6\"></span>riconducibile <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>capogruppo <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>funzione<span class=\"_ _3e\"> </span></span></span>di holding):<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Arredamento: <span class=\"_ _14\"> </span>dedicata <span class=\"_ _14\"> </span>alla <span class=\"_ _14\"> </span>progettazione, <span class=\"_ _14\"> </span>produzione <span class=\"_ _14\"> </span>(sia <span class=\"_ _14\"> </span>internamente, <span class=\"_ _14\"> </span>sia<span class=\"_ _3e\"> </span></span></span>mediante <span class=\"_ _13\"> </span>produttori  terzi) <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>commercializzazio<span class=\"_ _2\"></span>ne <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>prodotti  per <span class=\"_ _13\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>arredamento<span class=\"_ _3e\"> </span>(indoor <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>outdoor), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>revalenza <span class=\"_ _0\"></span>dedicati <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>living. <span class=\"_ _12\"></span>Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>del<span class=\"_ _3e\"> </span>bilancio <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>concentrata <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>resso <span class=\"_ _10\"></span>Gervasoni <span class=\"_ _12\"></span>S.p<span class=\"_ _0\"></span>.A., <span class=\"_ _10\"></span>Meridiani <span class=\"_ _10\"></span>S.r.l., <span class=\"_ _12\"></span>Sab<span class=\"_ _0\"></span>a <span class=\"_ _10\"></span>Italia<span class=\"_ _3e\"> </span>S.r.l., Gamma Arredamenti International S.p.A. e Turri S.r.l.;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Illuminazione: <span class=\"_ _14\"> </span>dedicata <span class=\"_ _14\"> </span>alla <span class=\"_ _2e\"> </span>progettazi<span class=\"_ _2\"></span>one, <span class=\"_ _2e\"> </span>produzione <span class=\"_ _14\"> </span>(sia <span class=\"_ _14\"> </span>internamente, <span class=\"_ _14\"> </span>sia<span class=\"_ _3e\"> </span></span></span>mediante <span class=\"_ _12\"></span>produttori <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>erzi) <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>commercializzazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>prodotti <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>illuminazione <span class=\"_ _0\"></span>dal<span class=\"_ _3e\"> </span>design <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>alta <span class=\"_ _15\"></span>qualit\u00e0. <span class=\"_ _15\"></span>Alla <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>riferimento <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>bilancio <span class=\"_ _15\"></span>ne <span class=\"_ _15\"></span>fanno <span class=\"_ _15\"></span>parte <span class=\"_ _9\"></span>D<span class=\"_ _0\"></span>avide<span class=\"_ _3e\"> </span>Groppi S.r.l., Flexalighting S.r.l., Flexalighting North America Ltd. e Axo Light S.r.l.;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Luxury <span class=\"_ _12\"></span>Contract: <span class=\"_ _12\"></span>dedicata <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>progettazione <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>installazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>arredi <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>misura <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>su<span class=\"_ _3e\"> </span></span></span>commissione preval<span class=\"_ _2\"></span>entemente per <span class=\"_ _2\"></span>negozi di <span class=\"_ _2\"></span>marchi del<span class=\"_ _2\"></span> lusso, <span class=\"_ _2\"></span>residenze e <span class=\"_ _6\"></span>alb<span class=\"_ _0\"></span>erghi <span class=\"_ _2\"></span>di<span class=\"_ _3e\"> </span>alta <span class=\"_ _2\"></span>fascia <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>commissione <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>collaborazione <span class=\"_ _2\"></span>con <span class=\"_ _7\"></span>rin<span class=\"_ _0\"></span>omati <span class=\"_ _6\"></span>architetti <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>designers. <span class=\"_ _6\"></span>Alla<span class=\"_ _3e\"> </span>data <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>riferimento <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _a\"> </span>tale <span class=\"_ _f\"> </span>ASA <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _f\"> </span>concentrata <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>attiva <span class=\"_ _a\"> </span>presso <span class=\"_ _a\"> </span>Cen<span class=\"_ _0\"></span>acchi<span class=\"_ _3e\"> </span>International S.r.l. e Modar S.p.A.;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Cucine <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>sistemi: <span class=\"_ _10\"></span>dedicato <span class=\"_ _10\"></span>alla <span class=\"_ _12\"></span>progettazione, <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>roduzione <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>commercializzazione <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span></span></span>soluzioni <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>cucine <span class=\"_ _10\"></span>componibili <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>sistemi. <span class=\"_ _9\"></span>Alla<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>data <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>riferim<span class=\"_ _2\"></span>ento <span class=\"_ _9\"></span>del <span class=\"_ _10\"></span>bilancio, <span class=\"_ _10\"></span>ne<span class=\"_ _3e\"> </span>fanno parte Cubo Design S.r.l. e la sua controllata Nian Design S.r.l.<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Altro: \u00e8 cost<span class=\"_ _0\"></span>ituita dalle societ\u00e0 minori (<span class=\"_ _0\"></span>IDB Suzhou Co. <span class=\"_ _0\"></span>Ltd. e <span class=\"_ _0\"></span>IDB USA Corp.), n<span class=\"_ _0\"></span>onch\u00e9<span class=\"_ _3e\"> </span></span></span>dalla capogruppo Italian Design Brands S.p.A.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>affari <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ipicamente <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>monitora<span class=\"_ _3e\"> </span>l<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>suo <span class=\"_ _6\"></span>business <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>caratterizza <span class=\"_ _6\"></span>per <span class=\"_ _2\"></span><span class=\"ff5\">l\u2019omogeneit\u00e0 <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>mercati <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>riferimento,<span class=\"_ _3e\"> </span></span>senza tuttavia disporre di un\u2019autonoma organizzazione.<span class=\"_ _3e\"> </span>Conto economico per area strategica di affari<span class=\"_ _3e\"> </span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>seguito <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>are<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>affari <span class=\"_ _12\"></span>al<span class=\"_ _3e\"> </span>31 <span class=\"_ _2e\"> </span>dicembre <span class=\"_ _2e\"> </span><span class=\"ls6\">202</span>2 <span class=\"_ _2e\"> </span>e <span class=\"_ _2e\"> </span>al <span class=\"_ _2e\"> </span>31 <span class=\"_ _2e\"> </span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _2e\"> </span><span class=\"ls6\">202</span>3<span class=\"_ _2\"></span><span class=\"ff6 fs7\"> <span class=\"_ _2e\"> </span><span class=\"ff4 fs4\">dove <span class=\"_ _2e\"> </span>i <span class=\"_ _2e\"> </span>ricavi <span class=\"_ _2e\"> </span>infra-settoriali <span class=\"_ _2e\"> </span>(quasi<span class=\"_ _3e\"> </span></span></span>esclusivamente <span class=\"_ _a\"> </span>riferibili <span class=\"_ _a\"> </span>ai <span class=\"_ _a\"> </span>rapporti <span class=\"_ _a\"> </span>commerciali <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>controllate <span class=\"_ _a\"> </span>estere <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo<span class=\"_ _3e\"> </span>appartenenti <span class=\"_ _2\"></span>al segme<span class=\"_ _2\"></span>nto operativo <span class=\"_ _2\"></span>\u201cAltro\u201d) <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>stati ogg<span class=\"_ _2\"></span>etto di <span class=\"_ _2\"></span>elisione <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importo<span class=\"_ _3e\"> </span>pari a Euro 2.333 migliaia:<span class=\"_ _3e\"> </span>i <span class=\"ffc ls0\">valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span></span>ArredamentoIlluminazione<span class=\"_ _3e\"> </span>Luxury<span class=\"_ _3e\"> </span>Contract<span class=\"_ _3e\"> </span>Cucine e<span class=\"_ _3e\"> </span>Sistemi<span class=\"_ _3e\"> </span>Altro31.12.2022<span class=\"_ _3e\"> </span>Ricavi <span class=\"ls28\">di</span> vendita <span class=\"ls28\">per</span> beni e servizi (*)         <span class=\"ls0\">105.793 </span>           <span class=\"ls0\">24.545 </span>         <span class=\"ls0\">68.289 </span>              <span class=\"ls16\">857 </span>       <span class=\"ls0\">199.484<span class=\"_ _3e\"> </span></span>Altri proventi             <span class=\"ls0\">1.718 </span>                <span class=\"ls16\">205 </span>              <span class=\"ls16\">128 </span>                <span class=\"ls16\">49 </span>           <span class=\"ls0\">2.101<span class=\"_ _3e\"> </span></span>Totale ricavi e proventi         <span class=\"ls16\">107.511 </span>           <span class=\"ls16\">24.750 </span>         <span class=\"ls16\">68.417 </span>0              <span class=\"ls16\">907 </span>      <span class=\"ls16\">201.585<span class=\"_ _3e\"> </span></span>Acquisti materie prime        <span class=\"ls0\">(43.321) </span>          <span class=\"ls0\">(8.930) </span>      <span class=\"ls0\">(25.237) </span>           <span class=\"ls0\">(752) </span>      <span class=\"ls0\">(78.240)<span class=\"_ _3e\"> </span></span>Costi per servizi e godimento beni di<span class=\"_ _3e\"> </span>terzi        <span class=\"ls0\">(29.345) </span>          <span class=\"ls0\">(5.155) </span>      <span class=\"ls0\">(20.264) </span>        <span class=\"ls0\">(6.362) </span>      <span class=\"ls0\">(61.126)<span class=\"_ _3e\"> </span></span>Costi del personale        <span class=\"ls0\">(14.625) </span>          <span class=\"ls0\">(3.783) </span>      <span class=\"ls0\">(10.391) </span>        <span class=\"ls0\">(1.568) </span>      <span class=\"ls0\">(30.367)<span class=\"_ _3e\"> </span></span>Accantonamenti e svalutazione               <span class=\"ls0\">(81) </span>               <span class=\"ls0\">(11) </span>             <span class=\"ls0\">(27) </span>                <span class=\"ls0\">-</span>             <span class=\"ls0\">(120)<span class=\"_ _3e\"> </span></span>EBITDA           <span class=\"ls16\">20.139 </span>             <span class=\"ls16\">6.870 </span>         <span class=\"ls16\">12.498 </span>0        <span class=\"ls0\">(7.776) </span>         <span class=\"ls16\">31.732<span class=\"_ _3e\"> </span></span>Ammortamenti e svalutazioni delle<span class=\"_ _3e\"> </span>immobilizzazioni          <span class=\"ls0\">(3.975) </span>             <span class=\"ls0\">(760) </span>        <span class=\"ls0\">(4.372) </span>           <span class=\"ls0\">(194) </span>        <span class=\"ls0\">(9.302)<span class=\"_ _3e\"> </span></span>Risultato operativo           <span class=\"ls16\">16.164 </span>             <span class=\"ls16\">6.110 </span>           <span class=\"ls16\">8.126 </span>0        <span class=\"ls0\">(7.970) </span>         <span class=\"ls16\">22.430<span class=\"_ _3e\"> </span></span>Proventi finanziari           <span class=\"ls0\">4.592<span class=\"_ _3e\"> </span></span>Oneri finanziari      <span class=\"ls0\">(25.890)<span class=\"_ _3e\"> </span></span>Risultato prima delle imposte           <span class=\"ls16\">1.132<span class=\"_ _3e\"> </span></span>Imposte sul reddito        <span class=\"ls0\">(7.064)<span class=\"_ _3e\"> </span></span>Risultato netto        <span class=\"ls0\">(5.932)<span class=\"_ _3e\"> </span></span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>ArredamentoIlluminazione<span class=\"_ _3e\"> </span>Luxury Contract<span class=\"_ _3e\"> </span>Cucine e<span class=\"_ _3e\"> </span>Sistemi<span class=\"_ _3e\"> </span>Altro31.12.2023<span class=\"_ _3e\"> </span>Ricavi <span class=\"ls28\">di</span> vendita <span class=\"ls28\">per</span> beni e servizi (*)         <span class=\"ls0\">119.413 </span>           <span class=\"ls0\">28.854 </span>         <span class=\"ls0\">85.187 </span>         <span class=\"ls0\">52.273 </span>           <span class=\"ls0\">1.623 </span>       <span class=\"ls0\">287.350<span class=\"_ _3e\"> </span></span>Altri proventi             <span class=\"ls0\">2.770 </span>                <span class=\"ls16\">413 </span>              <span class=\"ls16\">373 </span>           <span class=\"ls0\">1.122 </span>              <span class=\"ls16\">291 </span>           <span class=\"ls0\">4.969<span class=\"_ _3e\"> </span></span>Totale ricavi e proventi         <span class=\"ls16\">122.183 </span>           <span class=\"ls16\">29.267 </span>         <span class=\"ls16\">85.560 </span>         <span class=\"ls16\">53.394 </span>           <span class=\"ls16\">1.914 </span>      <span class=\"ls16\">292.319<span class=\"_ _3e\"> </span></span>Acquisti materie prime        <span class=\"ls0\">(46.489) </span>          <span class=\"ls0\">(9.848) </span>      <span class=\"ls0\">(28.196) </span>      <span class=\"ls0\">(25.313) </span>                <span class=\"ls16\">39 </span>    <span class=\"ls0\">(109.807)<span class=\"_ _3e\"> </span></span>Costi per servizi e godimento beni di<span class=\"_ _3e\"> </span>terzi        <span class=\"ls0\">(34.556) </span>          <span class=\"ls0\">(7.240) </span>      <span class=\"ls0\">(25.712) </span>      <span class=\"ls0\">(11.574) </span>        <span class=\"ls0\">(6.808) </span>      <span class=\"ls0\">(85.891)<span class=\"_ _3e\"> </span></span>Costi del personale        <span class=\"ls0\">(18.447) </span>          <span class=\"ls0\">(5.485) </span>      <span class=\"ls0\">(12.025) </span>        <span class=\"ls0\">(5.523) </span>        <span class=\"ls0\">(2.642) </span>      <span class=\"ls0\">(44.122)<span class=\"_ _3e\"> </span></span>Accantonamenti e svalutazione               <span class=\"ls0\">(73) </span>                 <span class=\"ls0\">(8) </span>             <span class=\"ls0\">(29) </span>           <span class=\"ls0\">(278) </span>                <span class=\"ls0\">-</span>             <span class=\"ls0\">(388)<span class=\"_ _3e\"> </span></span>EBITDA           <span class=\"ls16\">22.618 </span>             <span class=\"ls16\">6.685 </span>         <span class=\"ls16\">19.599 </span>         <span class=\"ls16\">10.705 </span>        <span class=\"ls0\">(7.497) </span>         <span class=\"ls16\">52.111<span class=\"_ _3e\"> </span></span>Ammortamenti e svalutazioni delle<span class=\"_ _3e\"> </span>immobilizzazioni          <span class=\"ls0\">(5.510) </span>             <span class=\"ls0\">(980) </span>        <span class=\"ls0\">(4.442) </span>        <span class=\"ls0\">(5.400) </span>           <span class=\"ls0\">(664) </span>      <span class=\"ls0\">(16.997)<span class=\"_ _3e\"> </span></span>Risultato operativo           <span class=\"ls16\">17.108 </span>             <span class=\"ls16\">5.705 </span>         <span class=\"ls16\">15.157 </span>           <span class=\"ls16\">5.305 </span>        <span class=\"ls0\">(8.162) </span>         <span class=\"ls16\">35.114<span class=\"_ _3e\"> </span></span>Proventi finanziari         <span class=\"ls0\">16.320<span class=\"_ _3e\"> </span></span>Oneri finanziari      <span class=\"ls0\">(14.086)<span class=\"_ _3e\"> </span></span>Risultato prima delle imposte         <span class=\"ls16\">37.348<span class=\"_ _3e\"> </span></span>Imposte sul reddito        <span class=\"ls0\">(9.218)<span class=\"_ _3e\"> </span></span>Risultato netto         <span class=\"ls16\">28.130<span class=\"_ _3e\"> </span></span>(*) <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ingoli <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cludono <span class=\"_ _0\"></span>sia <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>realizzati <span class=\"_ _0\"></span>verso <span class=\"_ _12\"></span>terzi <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricav<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>realizzati <span class=\"_ _0\"></span>verso<span class=\"_ _3e\"> </span>altri <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>del Grup<span class=\"_ _0\"></span>po. <span class=\"_ _0\"></span>Questi <span class=\"_ _0\"></span>ultimi <span class=\"_ _0\"></span>risultano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>importo <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>rilevante, <span class=\"_ _0\"></span>pertanto<span class=\"_ _0\"></span> non<span class=\"_ _3e\"> </span>si ritiene necessario fornire u<span class=\"_ _0\"></span>n u<span class=\"_ _0\"></span>lteriore dettaglio.<span class=\"_ _3e\"> </span>I <span class=\"_ _2\"></span>ricavi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>segmenti <span class=\"_ _2\"></span>operativi <span class=\"_ _2\"></span>\u201cArredamento\u201d <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>\u201cIlluminazione\u201d <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span><span class=\"ff4\">2023 <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>aumento<span class=\"_ _3e\"> </span></span>rispetto al <span class=\"_ _2\"></span>2022 (rispettivamente +<span class=\"ls6\">13<span class=\"_ _2\"></span><span class=\"ls0\">% e +18%), <span class=\"_ _2\"></span>derivante sia da <span class=\"_ _2\"></span>una crescita i<span class=\"_ _2\"></span>nterna che<span class=\"_ _3e\"> </span></span></span>da <span class=\"_ _15\"> </span>una <span class=\"_ _a\"> </span>esterna.<span class=\"ff6 fs7\"> <span class=\"_ _15\"> </span></span>Entrambi <span class=\"_ _15\"> </span>i <span class=\"_ _a\"> </span>segmenti <span class=\"_ _15\"></span>operativi <span class=\"_ _15\"></span>hanno <span class=\"_ _15\"> </span>anche <span class=\"_ _a\"> </span>infatti <span class=\"_ _a\"> </span>beneficiato <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>una<span class=\"_ _3e\"> </span>crescita <span class=\"_ _2\"></span>derivante <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>consolidamento. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>particolare<span class=\"ff4\">, </span>nell\u2019am<span class=\"_ _2\"></span>bito<span class=\"_ _3e\"> </span>del <span class=\"_ _10\"></span>settore <span class=\"_ _12\"></span>Arredamento <span class=\"_ _12\"></span>l\u2019acquisizione <span class=\"_ _10\"></span>d<span class=\"ff4\">i <span class=\"_ _10\"></span>Turri <span class=\"_ _12\"></span>ha <span class=\"_ _10\"></span>comportato <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>increm<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>ricavi<span class=\"_ _3e\"> </span></span>per <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1.487 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>mentre <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>consolidamento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Axo <span class=\"_ _0\"></span>Light <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>inciso <span class=\"_ _0\"></span>positivamente<span class=\"_ _3e\"> </span>sui <span class=\"_ _9\"></span>ricavi <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>settore <span class=\"_ _9\"></span>illuminazione <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>Euro <span class=\"_ _15\"></span>2.082 <span class=\"_ _9\"></span>migliaia. <span class=\"_ _9\"></span>La <span class=\"_ _9\"></span>crescita <span class=\"_ _10\"></span>interna <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>due<span class=\"_ _3e\"> </span>settori a parit\u00e0 di perimetro sarebbe quindi pari rispettivamente<span class=\"_ _2\"></span> al <span class=\"_ _0\"></span>2% ed al 9<span class=\"_ _0\"></span><span class=\"ls5\">%.<span class=\"_ _3e\"> </span></span>Decisamente <span class=\"_ _16\"> </span>rilevante <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _16\"> </span>l<span class=\"ff5\">\u2019incremento</span> <span class=\"_ _16\"> </span>dei <span class=\"_ _16\"> </span>ricavi <span class=\"_ _13\"> </span><span class=\"ff5\">del <span class=\"_ _16\"> </span>\u201cLuxury <span class=\"_ _16\"> </span>Contract\u201d, <span class=\"_ _16\"> </span></span>pari <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span><span class=\"ls6\">25</span>%<span class=\"_ _3e\"> </span>interamente <span class=\"_ _0\"></span>organico, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>beneficiato <span class=\"_ _0\"></span>della <span class=\"_ _12\"></span>ripresa del <span class=\"_ _12\"></span>settore <span class=\"_ _0\"></span>dopo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rallentamento<span class=\"_ _3e\"> </span>a causa della pandemia Covid.<span class=\"_ _3e\"> </span>L\u2019incremento  dei  ricavi <span class=\"_ _f\"> </span>si  riflette  nell\u2019EBITDA,  c<span class=\"_ _2\"></span>ome  definito  dal  Gruppo,  e <span class=\"_ _f\"> </span>primario<span class=\"_ _3e\"> </span>indicatore delle performance economiche dello s<span class=\"_ _2\"></span>tesso.<span class=\"_ _3e\"> </span>Sia <span class=\"_ _0\"></span><span class=\"ff5\">l\u2019\u201cArredamento\u201d <span class=\"_ _0\"></span>che l\u2019\u201cIllu<span class=\"_ _0\"></span>minazione\u201d p<span class=\"_ _0\"></span>resent<span class=\"_ _2\"></span>ano <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span><span class=\"ff4\">EBITDA <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>incide <span class=\"_ _0\"></span>sul f<span class=\"_ _0\"></span>atturato<span class=\"_ _3e\"> </span></span></span>sostanzialmente <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>linea <span class=\"_ _10\"></span>con <span class=\"_ _10\"></span>lo <span class=\"_ _10\"></span>scorso <span class=\"_ _10\"></span>esercizio <span class=\"_ _10\"></span>(pari <span class=\"_ _10\"></span>rispettivamente <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>19% <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>2<span class=\"_ _0\"></span>3%)<span class=\"ls13\">.<span class=\"_ _3e\"> </span></span>Significativa <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>invece <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>crescita <span class=\"_ _6\"></span><span class=\"ff5\">d<span class=\"_ _0\"></span>ell\u2019EBITDA <span class=\"_ _6\"></span>d<span class=\"ff4\">e</span>l <span class=\"_ _6\"></span>\u201cLuxury <span class=\"_ _2\"></span>Contract\u201d, <span class=\"_ _6\"></span><span class=\"ff4\">che <span class=\"_ _2\"></span>cresce <span class=\"_ _6\"></span>attestandosi<span class=\"_ _3e\"> </span></span></span>al <span class=\"ls6\">23</span>% dei ricavi, contro il 1<span class=\"ff5\">8% dell\u2019esercizio precedente.<span class=\"_ _3e\"> </span></span>Si <span class=\"_ _a\"> </span>segnala <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>contributo <span class=\"_ _a\"> </span><span class=\"ff5\">all\u2019EBITDA</span> <span class=\"_ _a\"> </span>(pari <span class=\"_ _a\"> </span>al <span class=\"_ _15\"> </span>20% <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>ricavi) <span class=\"_ _a\"> </span>della <span class=\"_ _15\"> </span>nuova <span class=\"_ _a\"> </span>area <span class=\"_ _a\"> </span>strategica<span class=\"_ _3e\"> </span>d\u2019affari <span class=\"_ _13\"> </span>\u201c<span class=\"ff4\">Cucine <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>sistemi</span><span class=\"ls7\">\u201d,</span><span class=\"ff4\"> <span class=\"_ _13\"> </span></span>costituita <span class=\"_ _13\"> </span>con  l\u2019acquisizione <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span><span class=\"ff4\">Cubo <span class=\"_ _13\"> </span>Design <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>della <span class=\"_ _13\"> </span>sua<span class=\"_ _3e\"> </span></span>controllata Nian Design.<span class=\"_ _3e\"> </span>Va <span class=\"_ _2\"></span>infine <span class=\"ff5\">evidenzia<span class=\"_ _2\"></span>to il <span class=\"_ _2\"></span>contributo <span class=\"_ _2\"></span>negativo <span class=\"_ _2\"></span>all\u2019EBITDA <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>strategica <span class=\"_ _2\"></span>d\u2019affari \u201cAltro\u201d,<span class=\"_ _3e\"> </span></span>soprattutto <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>effetto <span class=\"_ _0\"></span>dei <span class=\"_ _12\"></span>cost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>servizi <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>ricorrenti <span class=\"_ _12\"></span>relativi <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>processo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>IPO <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>acquisizione <span class=\"_ _11\"> </span>delle <span class=\"_ _14\"> </span>societ\u00e0 <span class=\"_ _11\"> </span>sostenuti <span class=\"_ _11\"> </span>nel <span class=\"_ _14\"> </span>periodo <span class=\"_ _11\"> </span>e <span class=\"_ _14\"> </span>imputati <span class=\"_ _18\"> </span>a <span class=\"_ _14\"> </span>conto <span class=\"_ _11\"> </span>economico<span class=\"_ _0\"></span><span class=\"ls19\">,<span class=\"_ _3e\"> </span></span>complessivamente pari a Euro 2.044 migliaia.<span class=\"_ _3e\"> </span>Stato patrimoniale per area strategica d<span class=\"ffc\">\u2019</span>affari<span class=\"_ _3e\"> </span>Si <span class=\"_ _0\"></span>riporta di <span class=\"_ _0\"></span>seguito la <span class=\"_ _0\"></span>composizione de<span class=\"_ _0\"></span>llo st<span class=\"_ _0\"></span>ato patrimoniale <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>area strategica di <span class=\"_ _0\"></span>affari<span class=\"_ _3e\"> </span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span><span class=\"ls6\">202</span>2 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>dove <span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>crediti <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span><span class=\"ls19\">i <span class=\"_ _12\"></span></span>debiti <span class=\"_ _12\"></span>infra-settoriali <span class=\"_ _0\"></span>(quasi<span class=\"_ _3e\"> </span>esclusivamente <span class=\"_ _a\"> </span>riferibili <span class=\"_ _a\"> </span>ai <span class=\"_ _a\"> </span>rapporti <span class=\"_ _a\"> </span>commerciali <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>controllate <span class=\"_ _a\"> </span>estere <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo<span class=\"_ _3e\"> </span>appartenenti al segmento operativo \u201cAltro\u201d) sono stati oggetto di elisione<span class=\"ff4\">:<span class=\"_ _3e\"> </span></span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>ArredamentoIlluminazione<span class=\"_ _3e\"> </span>Luxury<span class=\"_ _3e\"> </span>Contract<span class=\"_ _3e\"> </span>Cucine e<span class=\"_ _3e\"> </span>Sistemi<span class=\"_ _3e\"> </span>Altro31.12.2022<span class=\"_ _3e\"> </span>Attivit\u00e0 immateriali           <span class=\"ls0\">66.223 </span>           <span class=\"ls0\">18.975 </span>         <span class=\"ls0\">48.680 </span>                  <span class=\"ls16\">4 </span>       <span class=\"ls0\">133.881 </span>Diritto d'uso           <span class=\"ls0\">15.468 </span>             <span class=\"ls0\">1.146 </span>           <span class=\"ls0\">4.428 </span>           <span class=\"ls0\">3.326 </span>         <span class=\"ls0\">24.368 </span>Attivit\u00e0 materiali           <span class=\"ls0\">11.156 </span>                <span class=\"ls16\">689 </span>           <span class=\"ls0\">2.247 </span>              <span class=\"ls16\">185 </span>         <span class=\"ls0\">14.277 </span>Partecipazioni e altre attivit\u00e0 non<span class=\"_ _3e\"> </span>correnti             <span class=\"ls0\">3.892 </span>                <span class=\"ls16\">310 </span>              <span class=\"ls16\">604 </span>           <span class=\"ls0\">2.146 </span>           <span class=\"ls0\">6.952 </span>Attivit\u00e0 non correnti           <span class=\"ls16\">96.738 </span>           <span class=\"ls16\">21.121 </span>         <span class=\"ls16\">55.959 </span>0           <span class=\"ls16\">5.660 </span>      <span class=\"ls16\">179.478 </span>Rimanenze e attivit\u00e0 derivanti <span class=\"ls28\">da<span class=\"_ _3e\"> </span></span>contratti           <span class=\"ls0\">14.359 </span>             <span class=\"ls0\">5.477 </span>           <span class=\"ls0\">4.684 </span>                <span class=\"ls16\">47 </span>         <span class=\"ls0\">24.567 </span>Crediti commerciali           <span class=\"ls0\">13.132 </span>             <span class=\"ls0\">3.386 </span>           <span class=\"ls0\">5.114 </span>              <span class=\"ls16\">199 </span>         <span class=\"ls0\">21.831 </span>Anticipi commerciali e passivit\u00e0<span class=\"_ _3e\"> </span>derivanti <span class=\"ls28\">da</span> contratti          <span class=\"ls0\">(7.540) </span>             <span class=\"ls0\">(879) </span>      <span class=\"ls0\">(10.225) </span>           <span class=\"ls0\">(289) </span>      <span class=\"ls0\">(18.933) </span>Debiti commerciali        <span class=\"ls0\">(20.801) </span>          <span class=\"ls0\">(3.467) </span>      <span class=\"ls0\">(12.080) </span>        <span class=\"ls0\">(1.021) </span>      <span class=\"ls0\">(37.369) </span>Capitale circolante netto operativo             <span class=\"ls0\">(850) </span>             <span class=\"ls16\">4.517 </span>      <span class=\"ls0\">(12.507) </span>0         <span class=\"ls0\">(1.064) </span>        <span class=\"ls0\">(9.904) </span>Altre passivit\u00e0 correnti          <span class=\"ls0\">(3.954) </span>          <span class=\"ls0\">(1.187) </span>        <span class=\"ls0\">(3.527) </span>        <span class=\"ls0\">(2.697) </span>      <span class=\"ls0\">(11.365) </span>Altre attivit\u00e0 correnti             <span class=\"ls0\">2.523 </span>                <span class=\"ls16\">430 </span>           <span class=\"ls0\">1.561 </span>           <span class=\"ls0\">1.003 </span>           <span class=\"ls0\">5.516 </span>Capitale circolante netto          <span class=\"ls0\">(2.281) </span>             <span class=\"ls16\">3.760 </span>      <span class=\"ls0\">(14.473) </span>0        <span class=\"ls0\">(2.758) </span>      <span class=\"ls0\">(15.753) </span>Fondi rischi e TFR          <span class=\"ls0\">(4.724) </span>             <span class=\"ls0\">(875) </span>        <span class=\"ls0\">(2.933) </span>             <span class=\"ls0\">(92) </span>        <span class=\"ls0\">(8.624) </span>Altre passivit\u00e0 non correnti          <span class=\"ls0\">(6.668) </span>             <span class=\"ls0\">(599) </span>        <span class=\"ls0\">(4.944) </span>               <span class=\"ls0\">(5) </span>      <span class=\"ls0\">(12.216) </span>Capitale investito netto           <span class=\"ls16\">83.064 </span>           <span class=\"ls16\">23.407 </span>         <span class=\"ls16\">33.608 </span>0           <span class=\"ls16\">2.805 </span>      <span class=\"ls16\">142.885 </span>Indebitamento finanziario netto      <span class=\"ls0\">(84.105) </span>Patrimonio netto      <span class=\"ls0\">(58.780) </span>Fonti di finanziamento    <span class=\"ls0\">(142.885) </span>i valori <span class=\"ffc\">sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span></span>ArredamentoIlluminazione<span class=\"_ _3e\"> </span>Luxury<span class=\"_ _3e\"> </span>Contract<span class=\"_ _3e\"> </span>Cucine e<span class=\"_ _3e\"> </span>Sistemi<span class=\"_ _3e\"> </span>Altro31.12.2023<span class=\"_ _3e\"> </span>Attivit\u00e0 immateriali         <span class=\"ls0\">102.368 </span>           <span class=\"ls0\">22.276 </span>         <span class=\"ls0\">45.360 </span>         <span class=\"ls0\">73.625 </span>                  <span class=\"ls16\">6 </span>       <span class=\"ls0\">243.635 </span>Diritto d'uso           <span class=\"ls0\">16.469 </span>             <span class=\"ls0\">2.617 </span>           <span class=\"ls0\">4.025 </span>           <span class=\"ls0\">7.064 </span>           <span class=\"ls0\">2.735 </span>         <span class=\"ls0\">32.910 </span>Attivit\u00e0 materiali           <span class=\"ls0\">13.186 </span>             <span class=\"ls0\">1.395 </span>           <span class=\"ls0\">2.649 </span>           <span class=\"ls0\">9.561 </span>           <span class=\"ls0\">1.841 </span>         <span class=\"ls0\">28.631 </span>Partecipazioni e altre attivit\u00e0 non<span class=\"_ _3e\"> </span>correnti             <span class=\"ls0\">4.921 </span>                <span class=\"ls16\">554 </span>              <span class=\"ls16\">723 </span>           <span class=\"ls0\">1.423 </span>              <span class=\"ls16\">921 </span>           <span class=\"ls0\">8.543 </span>Attivit\u00e0 non correnti         <span class=\"ls16\">136.944 </span>           <span class=\"ls16\">26.841 </span>         <span class=\"ls16\">52.758 </span>         <span class=\"ls16\">91.674 </span>           <span class=\"ls16\">5.502 </span>      <span class=\"ls16\">313.719 </span>Rimanenze e attivit\u00e0 derivanti <span class=\"ls28\">da<span class=\"_ _3e\"> </span></span>contratti           <span class=\"ls0\">25.623 </span>             <span class=\"ls0\">6.557 </span>           <span class=\"ls0\">4.783 </span>           <span class=\"ls0\">3.555 </span>           <span class=\"ls0\">1.128 </span>         <span class=\"ls0\">41.646 </span>Crediti commerciali           <span class=\"ls0\">15.976 </span>             <span class=\"ls0\">4.150 </span>         <span class=\"ls0\">11.529 </span>           <span class=\"ls0\">7.076 </span>              <span class=\"ls16\">229 </span>         <span class=\"ls0\">38.961 </span>Anticipi commerciali e passivit\u00e0<span class=\"_ _3e\"> </span>derivanti <span class=\"ls28\">da</span> contratti        <span class=\"ls0\">(13.931) </span>          <span class=\"ls0\">(1.033) </span>        <span class=\"ls0\">(7.083) </span>        <span class=\"ls0\">(1.930) </span>           <span class=\"ls0\">(827) </span>      <span class=\"ls0\">(24.804) </span>Debiti commerciali        <span class=\"ls0\">(25.516) </span>          <span class=\"ls0\">(4.121) </span>      <span class=\"ls0\">(11.940) </span>        <span class=\"ls0\">(9.206) </span>           <span class=\"ls0\">(487) </span>      <span class=\"ls0\">(51.271) </span>Capitale circolante netto operativo             <span class=\"ls16\">2.152 </span>             <span class=\"ls16\">5.552 </span>        <span class=\"ls0\">(2.711) </span>           <span class=\"ls0\">(505) </span>                <span class=\"ls16\">43 </span>           <span class=\"ls16\">4.531 </span>Altre passivit\u00e0 correnti          <span class=\"ls0\">(6.253) </span>          <span class=\"ls0\">(1.785) </span>        <span class=\"ls0\">(4.285) </span>        <span class=\"ls0\">(1.831) </span>        <span class=\"ls0\">(1.333) </span>      <span class=\"ls0\">(15.488) </span>Altre attivit\u00e0 correnti             <span class=\"ls0\">5.050 </span>                <span class=\"ls16\">690 </span>           <span class=\"ls0\">1.156 </span>           <span class=\"ls0\">1.487 </span>           <span class=\"ls0\">2.677 </span>         <span class=\"ls0\">11.059 </span>Capitale circolante netto                <span class=\"ls16\">949 </span>             <span class=\"ls16\">4.456 </span>        <span class=\"ls0\">(5.840) </span>           <span class=\"ls0\">(849) </span>           <span class=\"ls16\">1.387 </span>              <span class=\"ls16\">102 </span>Fondi rischi e TFR          <span class=\"ls0\">(5.299) </span>          <span class=\"ls0\">(1.483) </span>        <span class=\"ls0\">(3.405) </span>        <span class=\"ls0\">(1.627) </span>           <span class=\"ls0\">(130) </span>      <span class=\"ls0\">(11.944) </span>Altre passivit\u00e0 non correnti          <span class=\"ls0\">(8.836) </span>             <span class=\"ls0\">(553) </span>        <span class=\"ls0\">(4.006) </span>      <span class=\"ls0\">(13.153) </span>               <span class=\"ls0\">(3) </span>      <span class=\"ls0\">(26.551) </span>Capitale investito netto         <span class=\"ls16\">123.758 </span>           <span class=\"ls16\">29.261 </span>         <span class=\"ls16\">39.507 </span>         <span class=\"ls16\">76.045 </span>           <span class=\"ls16\">6.755 </span>      <span class=\"ls16\">275.326 </span>Indebitamento finanziario netto    <span class=\"ls0\">(120.948) </span>Patrimonio netto    <span class=\"ls0\">(154.378) </span>Fonti di finanziamento    <span class=\"ls0\">(275.326) </span>Si <span class=\"_ _30\"> </span>evidenzia <span class=\"_ _2b\"> </span>nel <span class=\"_ _2b\"> </span>complesso <span class=\"_ _30\"> </span>la <span class=\"_ _2b\"> </span>significativa <span class=\"_ _30\"> </span>crescita <span class=\"_ _2b\"> </span>delle <span class=\"_ _2b\"> </span>attivit\u00e0 <span class=\"_ _30\"> </span>non <span class=\"_ _2b\"> </span>correnti,<span class=\"_ _3e\"> </span>principalmente  legate  alle  acquisizioni  aziendali  perfezionat<span class=\"ls12\">e <span class=\"_ _13\"> </span></span>nel  periodo<span class=\"ls13\">. <span class=\"_ _13\"> </span></span>Il  capitale<span class=\"_ _3e\"> </span>circolante netto <span class=\"_ _2\"></span>operativo, al <span class=\"_ _2\"></span>31 dicembre <span class=\"_ _2\"></span>2022 negativo <span class=\"_ _2\"></span>per Euro 9.90<span class=\"_ _2\"></span>4 migliaia, <span class=\"_ _2\"></span>diventa<span class=\"_ _3e\"> </span>lievemente <span class=\"_ _a\"> </span>positivo <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>Euro <span class=\"_ _a\"> </span>4.531 <span class=\"_ _a\"> </span>migliaia <span class=\"_ _15\"></span>per <span class=\"_ _15\"> </span>effetto <span class=\"_ _a\"> </span>delle <span class=\"_ _15\"> </span>dinamiche <span class=\"_ _15\"> </span>fin<span class=\"_ _0\"></span>anziarie <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span>incasso dei crediti e pagamento dei debiti.<span class=\"_ _3e\"> </span>Nell\u2019\u201cArredamento\u201d <span class=\"_ _a\"> </span>l\u2019incremento <span class=\"_ _15\"></span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>non <span class=\"_ _a\"> </span>correnti <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _15\"> </span>legato <span class=\"_ _a\"> </span>all<span class=\"_ _0\"></span>\u2019<span class=\"ff4\">operazione <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span></span>acquisizione  di <span class=\"_ _13\"> </span>Turri, <span class=\"_ _13\"> </span>descritte <span class=\"_ _13\"> </span>in  Nota<span class=\"_ _0\"></span>  1<span class=\"ls13\">. <span class=\"_ _13\"> </span></span>Il <span class=\"_ _13\"> </span>capitale  circolante  operativo <span class=\"_ _13\"> </span>rileva  u<span class=\"_ _0\"></span>na<span class=\"_ _3e\"> </span>variazione <span class=\"_ _12\"></span>positiva <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>rincipalmente<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>effetto <span class=\"_ _12\"></span>dell\u2019incremento <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>magazzino<span class=\"_ _3e\"> </span>dovuto <span class=\"_ _19\"> </span>prin<span class=\"_ _0\"></span>cipalmente <span class=\"_ _29\"> </span>alla <span class=\"_ _17\"> </span>variazione <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>ell\u2019area <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>consolidamento <span class=\"_ _17\"> </span>(<span class=\"_ _2\"></span>+ <span class=\"_ _17\"> </span>Euro <span class=\"_ _17\"> </span><span class=\"ff4\">11.710<span class=\"_ _3e\"> </span></span>migliaia).<span class=\"_ _3e\"> </span>L\u2019aumento <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>nell\u2019\u201cIlluminazione\u201d \u00e8 <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>all\u2019acquisizione <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span><span class=\"ff4\">Axo<span class=\"_ _3e\"> </span></span>Light <span class=\"_ _a\"> </span>descritta <span class=\"_ _f\"> </span>in <span class=\"_ _a\"> </span>Nota <span class=\"_ _a\"> </span>1. <span class=\"_ _f\"> </span>Il <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>circolante <span class=\"_ _a\"> </span>oper<span class=\"_ _0\"></span>ativo <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>influenzato <span class=\"_ _a\"> </span>positivamente<span class=\"_ _3e\"> </span>dall\u2019aumento del <span class=\"_ _0\"></span>valore del magazzino dovuto principalmente <span class=\"_ _0\"></span>alla variazione dell\u2019area di<span class=\"_ _3e\"> </span>consolidamento (+ Euro 1.302 migliaia).<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iminuzione d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _12\"></span>correnti <span class=\"_ _0\"></span>nel <span class=\"_ _12\"></span>\u201cLuxury <span class=\"_ _0\"></span>Contract\u201d <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ipende <span class=\"_ _12\"></span><span class=\"ff4\">principalmente<span class=\"_ _3e\"> </span></span>dall\u2019ammortamento <span class=\"_ _0\"></span>dell<span class=\"ff4\">e <span class=\"_ _0\"></span>Relazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la clientela, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>capitale circolante <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span></span>31 <span class=\"_ _13\"> </span>dicembre <span class=\"_ _13\"> </span>2023, <span class=\"_ _13\"> </span>strutturalmente <span class=\"_ _13\"> </span>negativo <span class=\"_ _13\"> </span>aumenta <span class=\"_ _13\"> </span>sensibilmente <span class=\"_ _13\"> </span>per <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>effetto<span class=\"_ _3e\"> </span>combinato <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>inamiche <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>incasso <span class=\"_ _7\"></span>dei <span class=\"_ _2\"></span>crediti, <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>anticipi <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>pagamento<span class=\"_ _3e\"> </span>dei debiti delle commesse in corso di esecuzione.<span class=\"_ _3e\"> </span>Il <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>circolante <span class=\"_ _15\"></span>netto <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>segmento <span class=\"_ _a\"> </span><span class=\"ff5\">\u201cCucine <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>sistemi\u201d</span> <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>egativo <span class=\"_ _15\"> </span>per <span class=\"_ _a\"> </span>Euro <span class=\"_ _a\"> </span>849<span class=\"_ _3e\"> </span>migliaia.<span class=\"_ _3e\"> </span>Si <span class=\"_ _2\"></span>segnala che <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>segmento <span class=\"_ _2\"></span>operativo <span class=\"_ _2\"></span>\u201cAltro\u201d <span class=\"_ _2\"></span>il c<span class=\"_ _2\"></span>apitale c<span class=\"_ _2\"></span>ircolante netto <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>in <span class=\"ff4\">diminuzione<span class=\"_ _3e\"> </span></span>per <span class=\"_ _10\"></span>l\u2019incremento <span class=\"_ _12\"></span>dei <span class=\"_ _10\"></span>debiti <span class=\"_ _12\"></span>commerciali <span class=\"_ _10\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _10\"></span>dicembre, <span class=\"_ _12\"></span>legati <span class=\"_ _10\"></span>anche <span class=\"_ _12\"></span>ai <span class=\"_ _10\"></span>costi <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>servizi<span class=\"_ _3e\"> </span>non ricorrenti relativi al processo di IPO soste<span class=\"_ _2\"></span>nuti nel periodo.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Utile per azione<span class=\"_ _3e\"> </span>Di <span class=\"_ _10\"></span>seguito <span class=\"_ _10\"></span>viene <span class=\"_ _10\"></span>forni<span class=\"ls5\">ta</span> <span class=\"_ _10\"></span><span class=\"ff5\">l\u2019informazione <span class=\"_ _10\"></span>s<span class=\"_ _2\"></span>ull\u2019utile <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>diluito <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>az<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>prevista <span class=\"_ _10\"></span>dallo<span class=\"_ _3e\"> </span></span>IAS 33.<span class=\"_ _3e\"> </span>31/12/202231/12/2023<span class=\"_ _3e\"> </span>Utile netto attribuibile agli azionisti ordinari della Capogruppo ai<span class=\"_ _3e\"> </span>fini dell'utile base e dell'utile diluito per azione (in<span class=\"_ _2\"></span> euro migliaia)          <span class=\"ls0\">(5.932) </span>           <span class=\"ls0\">28.007 </span>Numero medio ponderato di azioni ordinarie, comprensivo dell<span class=\"_ _2\"></span>e<span class=\"_ _3e\"> </span>azioni proprie, ai fini dell'utile per azione<span class=\"_ _3e\"> </span>20.216.74024.391.801<span class=\"_ _3e\"> </span>Numero medio ponderato di azioni proprie<span class=\"_ _3e\"> </span>0<span class=\"_ _3e\"> </span>163<span class=\"_ _3e\"> </span>Numero medio ponderato di azioni ordinarie, escluse azioni<span class=\"_ _3e\"> </span>proprie, ai fini dell'utile base per azione<span class=\"_ _3e\"> </span>20.216.74024.391.638<span class=\"_ _3e\"> </span>Utile per azione:<span class=\"_ _3e\"> </span>- base, per l'utile d'esercizio attribuibile<span class=\"_ _2\"></span> agli azionisti ordinari<span class=\"_ _3e\"> </span>della Capogruppo            <span class=\"ls0\">(0,29) </span>               <span class=\"ls0\">1,15 </span>- diluito, per l'utile d'esercizio attribuibile agli<span class=\"_ _2\"></span> azionisti ordinari<span class=\"_ _3e\"> </span>della Capogruppo            <span class=\"ls0\">(0,29) </span>               <span class=\"ls0\">1,15 </span>Le a<span class=\"_ _2\"></span>zion<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>che c<span class=\"_ _2\"></span>ompongono il<span class=\"_ _2\"></span> capitale <span class=\"_ _2\"></span>sociale son<span class=\"_ _2\"></span>o azioni <span class=\"_ _2\"></span>ordinarie <span class=\"_ _2\"></span>e non<span class=\"_ _2\"></span> esistono <span class=\"_ _2\"></span>obblighi<span class=\"_ _3e\"> </span>relativi  all<span class=\"_ _2\"></span>a  dis<span class=\"_ _2\"></span>tribuzione  di <span class=\"_ _a\"> </span>dividendi  n\u00e9 <span class=\"_ _a\"> </span>altre  forme <span class=\"_ _a\"> </span>privilegiate  di <span class=\"_ _a\"> </span>assegnazione  dei<span class=\"_ _3e\"> </span>risultati  tra <span class=\"_ _f\"> </span>le  a<span class=\"_ _2\"></span>zioni.  Non <span class=\"_ _f\"> </span>esistono,  i<span class=\"_ _2\"></span>noltre,  strumenti  i<span class=\"_ _2\"></span>n <span class=\"_ _13\"> </span>circolazione <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>potenziale<span class=\"_ _3e\"> </span>effetto diluitivo sul risultato di pertinenza dei soci<span class=\"_ _2\"></span> della capogruppo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "Utile per azione<span class=\"_ _3e\"> </span>Di <span class=\"_ _10\"></span>seguito <span class=\"_ _10\"></span>viene <span class=\"_ _10\"></span>forni<span class=\"ls5\">ta</span> <span class=\"_ _10\"></span><span class=\"ff5\">l\u2019informazione <span class=\"_ _10\"></span>s<span class=\"_ _2\"></span>ull\u2019utile <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>diluito <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>az<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>prevista <span class=\"_ _10\"></span>dallo<span class=\"_ _3e\"> </span></span>IAS 33.<span class=\"_ _3e\"> </span>31/12/202231/12/2023<span class=\"_ _3e\"> </span>Utile netto attribuibile agli azionisti ordinari della Capogruppo ai<span class=\"_ _3e\"> </span>fini dell'utile base e dell'utile diluito per azione (in<span class=\"_ _2\"></span> euro migliaia)          <span class=\"ls0\">(5.932) </span>           <span class=\"ls0\">28.007 </span>Numero medio ponderato di azioni ordinarie, comprensivo dell<span class=\"_ _2\"></span>e<span class=\"_ _3e\"> </span>azioni proprie, ai fini dell'utile per azione<span class=\"_ _3e\"> </span>20.216.74024.391.801<span class=\"_ _3e\"> </span>Numero medio ponderato di azioni proprie<span class=\"_ _3e\"> </span>0<span class=\"_ _3e\"> </span>163<span class=\"_ _3e\"> </span>Numero medio ponderato di azioni ordinarie, escluse azioni<span class=\"_ _3e\"> </span>proprie, ai fini dell'utile base per azione<span class=\"_ _3e\"> </span>20.216.74024.391.638<span class=\"_ _3e\"> </span>Utile per azione:<span class=\"_ _3e\"> </span>- base, per l'utile d'esercizio attribuibile<span class=\"_ _2\"></span> agli azionisti ordinari<span class=\"_ _3e\"> </span>della Capogruppo            <span class=\"ls0\">(0,29) </span>               <span class=\"ls0\">1,15 </span>- diluito, per l'utile d'esercizio attribuibile agli<span class=\"_ _2\"></span> azionisti ordinari<span class=\"_ _3e\"> </span>della Capogruppo            <span class=\"ls0\">(0,29) </span>               <span class=\"ls0\">1,15 </span>Le a<span class=\"_ _2\"></span>zion<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>che c<span class=\"_ _2\"></span>ompongono il<span class=\"_ _2\"></span> capitale <span class=\"_ _2\"></span>sociale son<span class=\"_ _2\"></span>o azioni <span class=\"_ _2\"></span>ordinarie <span class=\"_ _2\"></span>e non<span class=\"_ _2\"></span> esistono <span class=\"_ _2\"></span>obblighi<span class=\"_ _3e\"> </span>relativi  all<span class=\"_ _2\"></span>a  dis<span class=\"_ _2\"></span>tribuzione  di <span class=\"_ _a\"> </span>dividendi  n\u00e9 <span class=\"_ _a\"> </span>altre  forme <span class=\"_ _a\"> </span>privilegiate  di <span class=\"_ _a\"> </span>assegnazione  dei<span class=\"_ _3e\"> </span>risultati  tra <span class=\"_ _f\"> </span>le  a<span class=\"_ _2\"></span>zioni.  Non <span class=\"_ _f\"> </span>esistono,  i<span class=\"_ _2\"></span>noltre,  strumenti  i<span class=\"_ _2\"></span>n <span class=\"_ _13\"> </span>circolazione <span class=\"_ _f\"> </span>con <span class=\"_ _f\"> </span>potenziale<span class=\"_ _3e\"> </span>effetto diluitivo sul risultato di pertinenza dei soci<span class=\"_ _2\"></span> della capogruppo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "GESTIONE DEI RISCHI FINANZIARI<span class=\"_ _3e\"> </span>Il Gruppo \u00e8 esposto ai seguenti rischi finanziari connessi alla normale operativit\u00e0:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">rischio di credito in relazione ai normali rapporti c<span class=\"_ _2\"></span>on i clienti;<span class=\"_ _3e\"> </span></span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">rischio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>liquidit\u00e0, <span class=\"_ _0\"></span>con <span class=\"_ _12\"></span>particolare <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>disponibilit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>risorse <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziari<span class=\"_ _2\"></span>e<span class=\"_ _3e\"> </span></span></span>e all<span class=\"ff5\">\u2019</span>accesso ai mercati del credito e degli strumenti finanziari in generale<span class=\"_ _2\"></span>;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">rischio <span class=\"_ _15\"></span>di <span class=\"_ _15\"></span>cambio, <span class=\"_ _15\"></span>in <span class=\"_ _9\"></span>connessione <span class=\"_ _15\"></span>all<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"></span>commerciale <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>acquisto <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>vendita<span class=\"_ _3e\"> </span></span></span>intrattenuta dal Gruppo in valute diverse dalla valuta di conto;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">rischio  di  tasso<span class=\"_ _2\"></span>  d<span class=\"ff5\">\u2019</span>interesse,  relativo  al<span class=\"_ _2\"></span>  costo  dell<span class=\"ff5\">\u2019</span>indebitamento<span class=\"ff6 fs7\">  </span>verso  il  sistem<span class=\"_ _2\"></span>a<span class=\"_ _3e\"> </span></span></span>finanziario;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">rischio <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>rimisurazione <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _9\"></span>finanziarie <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span><span class=\"ff7\">earn <span class=\"_ _10\"></span>out</span>, <span class=\"_ _9\"></span><span class=\"ff7\">put <span class=\"_ _10\"></span>&amp; <span class=\"_ _10\"></span>call <span class=\"_ _9\"></span>option</span> <span class=\"_ _10\"></span><span class=\"ls12\">e<span class=\"_ _3e\"> </span></span></span></span>long term incentive plan<span class=\"ff4\">;<span class=\"_ _3e\"> </span></span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">rischio <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>mercato<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>particolare <span class=\"_ _12\"></span>riferimento <span class=\"_ _10\"></span>al <span class=\"_ _0\"></span>rischio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>variazioni <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>prezzo <span class=\"_ _12\"></span>dei<span class=\"_ _3e\"> </span></span></span>materiali e al conseguente mantenimento dei margini di vendita dei prodot<span class=\"_ _2\"></span>ti<span class=\"_ _0\"></span>.<span class=\"_ _3e\"> </span>Le societ\u00e0<span class=\"_ _0\"></span> del Gruppo<span class=\"_ _0\"></span> monitora<span class=\"ls5\">no</span> costantemente i <span class=\"_ _0\"></span>rischi a <span class=\"_ _0\"></span>cui sono <span class=\"_ _0\"></span>esposte, in<span class=\"_ _0\"></span> modo da<span class=\"_ _3e\"> </span>valutare <span class=\"_ _0\"></span>anticipatamente i <span class=\"_ _0\"></span>potenziali effetti n<span class=\"_ _0\"></span>egativi e <span class=\"_ _0\"></span>intraprendere le oppo<span class=\"_ _0\"></span>rtune azioni<span class=\"_ _3e\"> </span>per mitigarli.<span class=\"_ _3e\"> </span>La <span class=\"_ _18\"> </span>seguente <span class=\"_ _18\"> </span>sezione <span class=\"_ _18\"> </span>fornisce <span class=\"_ _18\"> </span>indicazioni <span class=\"_ _18\"> </span>qualitative <span class=\"_ _11\"> </span>e <span class=\"_ _18\"> </span>quantitative <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _18\"> </span>riferimento<span class=\"_ _3e\"> </span>sull<span class=\"ff5\">\u2019</span>incidenza di tali rischi.<span class=\"_ _3e\"> </span>Rischio di credito<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _10\"></span>connesso <span class=\"_ _10\"></span>all<span class=\"ff5\">\u2019</span>incapacit\u00e0 <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>controparte <span class=\"_ _10\"></span>a<span class=\"_ _2\"></span>d <span class=\"_ _10\"></span>adempiere <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>proprie<span class=\"_ _3e\"> </span>obbligazioni <span class=\"_ _f\"> </span>ed  \u00e8 <span class=\"_ _a\"> </span>essenzialmente  correlato <span class=\"_ _a\"> </span>alle  vendite. <span class=\"_ _f\"> </span>Dato <span class=\"_ _f\"> </span>il  settor<span class=\"_ _2\"></span>e  di <span class=\"_ _f\"> </span>attivit\u00e0,  il<span class=\"_ _3e\"> </span>portafoglio clienti delle societ\u00e0 del Grup<span class=\"_ _2\"></span>po risulta frazionato su numerosi s<span class=\"_ _2\"></span>oggetti spesso<span class=\"_ _3e\"> </span>di <span class=\"_ _9\"></span>piccola <span class=\"_ _15\"></span>dimensione, <span class=\"_ _9\"></span>e <span class=\"_ _15\"></span>pertanto <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _9\"></span>risulta <span class=\"_ _9\"></span>contenuta. <span class=\"_ _15\"> </span>Con <span class=\"_ _15\"></span>riferimento <span class=\"_ _9\"></span>alle<span class=\"_ _3e\"> </span>controllate <span class=\"_ _10\"></span>Cenacchi <span class=\"_ _12\"></span>International <span class=\"_ _10\"></span>S.r.l. <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>Turri <span class=\"_ _10\"></span>S.r.l. <span class=\"_ _12\"></span>si <span class=\"_ _10\"></span>precisa <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>le <span class=\"_ _10\"></span>stesse <span class=\"_ _10\"></span>opera<span class=\"ls5\">no<span class=\"_ _2\"></span><span class=\"ls0\"> <span class=\"_ _10\"></span>sul<span class=\"_ _3e\"> </span></span></span>mercato <span class=\"_ _10\"></span>mondiale <span class=\"_ _10\"></span>con <span class=\"_ _9\"></span>clientela <span class=\"_ _10\"></span>rinomata. <span class=\"_ _10\"></span>In <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>roposito, <span class=\"_ _10\"></span>va <span class=\"_ _10\"></span>segnalata <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>con<span class=\"_ _0\"></span>centrazione<span class=\"_ _3e\"> </span>nei <span class=\"_ _9\"></span>confronti <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>divers<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>imprese <span class=\"_ _9\"></span>riconducibili <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>ochi <span class=\"_ _9\"></span>soggetti <span class=\"_ _9\"></span>economici <span class=\"_ _9\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>quale <span class=\"_ _9\"></span>i<span class=\"_ _3e\"> </span>rapporti <span class=\"_ _9\"></span>della <span class=\"_ _9\"></span>direzione <span class=\"_ _10\"></span>aziendale<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>molto <span class=\"_ _10\"></span>consolidati; <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>particolare, <span class=\"_ _10\"></span>il <span class=\"_ _9\"></span>fattu<span class=\"_ _0\"></span>rato <span class=\"_ _9\"></span>in<span class=\"_ _3e\"> </span>questione ammonta a Euro <span class=\"ls6\">40</span>,7 milioni al 31 dicembre 202<span class=\"ls6\">3.<span class=\"_ _3e\"> </span></span>Il rischio di <span class=\"_ _2\"></span>credito viene <span class=\"_ _2\"></span>gestito mediante il mo<span class=\"_ _2\"></span>nitoraggio attento e puntua<span class=\"_ _2\"></span>le dei clienti e<span class=\"_ _3e\"> </span>mediante  l<span class=\"ff5\">\u2019</span>attribuzione  a  ciascuno  di  un  fido  al  superamento  del  quale <span class=\"_ _13\"> </span>pu\u00f2  essere<span class=\"_ _3e\"> </span>interrotta la <span class=\"_ _0\"></span>fornitura. Il rischio <span class=\"_ _0\"></span>\u00e8 comunque limitato; p<span class=\"_ _0\"></span>er molti clienti <span class=\"_ _0\"></span>UE e la totalit\u00e0 dei<span class=\"_ _3e\"> </span>clienti <span class=\"_ _12\"></span>Ext<span class=\"_ _0\"></span>ra <span class=\"_ _12\"></span>UE <span class=\"_ _10\"></span>le <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>Gruppo <span class=\"_ _10\"></span>richiedono <span class=\"_ _10\"></span>normalmente <span class=\"_ _12\"></span>pagamento <span class=\"_ _12\"></span>anticip<span class=\"_ _0\"></span>ato <span class=\"_ _12\"></span>o<span class=\"_ _3e\"> </span>garanzie. <span class=\"_ _16\"> </span>Ai <span class=\"_ _13\"> </span>fini <span class=\"_ _13\"> </span>della <span class=\"_ _13\"> </span>predisposizione <span class=\"_ _16\"> </span>del <span class=\"_ _13\"> </span>bilancio <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>ine <span class=\"_ _16\"> </span>periodo, <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>oggetto <span class=\"_ _16\"> </span>di<span class=\"_ _3e\"> </span>svalutazione <span class=\"_ _10\"></span>individuale<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>le <span class=\"_ _12\"></span>posizioni, <span class=\"_ _10\"></span>se <span class=\"_ _12\"></span>singolarmente <span class=\"_ _10\"></span>significative, <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>le <span class=\"_ _10\"></span>quali <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>rileva<span class=\"_ _3e\"> </span>un<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">oggettiva <span class=\"_ _0\"></span>condizione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>inesigibilit\u00e0 <span class=\"_ _0\"></span>parziale <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>totale. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>crediti ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sono<span class=\"_ _3e\"> </span></span></span>oggetto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>svalutazione <span class=\"_ _6\"></span>individuale <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>applica <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>approccio <span class=\"_ _2\"></span>semplificato <span class=\"_ _2\"></span>nel <span class=\"_ _6\"></span>calcolo<span class=\"_ _3e\"> </span>delle <span class=\"_ _6\"></span>perdite <span class=\"_ _6\"></span>attese, <span class=\"_ _2\"></span>rilev<span class=\"_ _2\"></span>and<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>integralmente <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>stesse <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>ogn<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>riferimento. <span class=\"_ _7\"></span>Il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _3e\"> </span>ha <span class=\"_ _29\"> </span>definito <span class=\"_ _29\"> </span>un <span class=\"_ _19\"> </span>sistema <span class=\"_ _29\"> </span>basato <span class=\"_ _29\"> </span>sulle <span class=\"_ _19\"> </span>informazioni <span class=\"_ _29\"> </span>storiche <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>statistiche, <span class=\"_ _29\"> </span>riviste <span class=\"_ _29\"> </span>per<span class=\"_ _3e\"> </span>considerare <span class=\"_ _0\"></span>elementi <span class=\"_ _12\"></span>prospettici <span class=\"_ _12\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>specifiche <span class=\"_ _12\"></span>tipologie <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>debitori <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span>loro contesto economico, quale strumento per la determinazione delle perdite attese.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>esposizione massima <span class=\"_ _0\"></span>al rischio di credito del <span class=\"_ _0\"></span>Gruppo \u00e8 p<span class=\"_ _0\"></span>ari al valore <span class=\"_ _0\"></span>contabile iscritto a<span class=\"_ _3e\"> </span>bilancio, <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>lordo <span class=\"_ _15\"></span>del <span class=\"_ _9\"></span>fondo <span class=\"_ _15\"></span>svalutazione <span class=\"_ _9\"></span>crediti, <span class=\"_ _9\"></span>pari <span class=\"_ _9\"></span>complessivamente <span class=\"_ _9\"></span>a <span class=\"_ _a\"> </span>Euro <span class=\"_ _9\"></span><span class=\"ls6\">40</span>.356<span class=\"_ _3e\"> </span>migliaia al 31 dicembre 2023 e a Euro 23.242 migliaia al 31 dicembre 2022.<span class=\"_ _3e\"> </span>migliaia  e <span class=\"_ _13\"> </span>dispone  di <span class=\"_ _13\"> </span>linee  di <span class=\"_ _13\"> </span>affidamento  bancarie  n<span class=\"_ _0\"></span>on  utilizzate.  Alla <span class=\"_ _13\"> </span>stessa  data,<span class=\"_ _3e\"> </span>l\u2019indebitamento <span class=\"_ _13\"> </span>finanziario  nominale<span class=\"_ _0\"></span><span class=\"ff6 fs7\"> <span class=\"_ _3b\"> </span></span><span class=\"ff4\">complessivo  verso <span class=\"_ _3b\"> </span>t<span class=\"_ _0\"></span>erzi  ammonta <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>circa  Euro<span class=\"_ _3e\"> </span></span>I <span class=\"_ _12\"></span>saldi <span class=\"_ _12\"></span>commerciali <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>202<span class=\"_ _0\"></span>3, <span class=\"_ _12\"></span>pari <span class=\"_ _12\"></span>complessivamente <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _10\"></span><span class=\"ls6\">38</span>.<span class=\"ls6\">961</span> <span class=\"_ _0\"></span>migliaia,<span class=\"_ _3e\"> </span>includono <span class=\"_ _f\"> </span>crediti <span class=\"_ _a\"> </span>correnti <span class=\"_ _a\"> </span>per <span class=\"_ _f\"> </span>Euro <span class=\"_ _f\"> </span><span class=\"ls14\">28</span>.<span class=\"ls6\">612</span> <span class=\"_ _a\"> </span>migliaia <span class=\"_ _a\"> </span>e  c<span class=\"_ _2\"></span>rediti <span class=\"_ _f\"> </span>scaduti <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _f\"> </span><span class=\"ls6\">10</span>.<span class=\"ls6\">349<span class=\"_ _3e\"> </span></span>migliaia, di <span class=\"_ _0\"></span>cui Euro 7.459 <span class=\"_ _0\"></span>migliaia entro 90 giorni e <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>2.890 migliaia oltre 90 <span class=\"_ _0\"></span>giorni, al<span class=\"_ _3e\"> </span>netto del relativo fondo svalutazione.<span class=\"_ _3e\"> </span>Al 31 dicembre 2023 non vi sono crediti assicurati o garantiti.<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>saldi <span class=\"_ _12\"></span>commerciali <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2022, <span class=\"_ _12\"></span>pari <span class=\"_ _10\"></span>complessivamente <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _12\"></span>21.831 <span class=\"_ _9\"></span>migliaia,<span class=\"_ _3e\"> </span>includono  crediti  correnti  per  Euro  19.986  migliaia  e  crediti  scaduti  per  Euro  1.846<span class=\"_ _3e\"> </span>migliaia, <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cui <span class=\"_ _12\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _12\"></span>1.521 <span class=\"_ _12\"></span>migliaia <span class=\"_ _12\"></span>entro <span class=\"_ _12\"></span>90 <span class=\"_ _10\"></span>giorni <span class=\"_ _0\"></span>e <span class=\"_ _10\"></span>Euro <span class=\"_ _12\"></span>325 <span class=\"_ _12\"></span>migliaia <span class=\"_ _12\"></span>oltre <span class=\"_ _12\"></span>90 <span class=\"_ _10\"></span>giorni, <span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span>netto del relativo fondo svalutazione.<span class=\"_ _3e\"> </span>L\u2019importo dei crediti assicurati o garantiti al 31 dic<span class=\"_ _2\"></span>embre 2022 \u00e8 pari a Euro 483 migliaia.<span class=\"_ _3e\"> </span>Per maggiori dettagli si rimanda alla Nota 9.<span class=\"_ _3e\"> </span>Rischio di liquidit\u00e0<span class=\"_ _3e\"> </span>Il <span class=\"_ _19\"> </span>rischio <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>liquidit\u00e0 <span class=\"_ _19\"> </span>si <span class=\"_ _19\"> </span>pu\u00f2 <span class=\"_ _17\"> </span>ma<span class=\"_ _2\"></span>nifestare <span class=\"_ _17\"> </span>co<span class=\"_ _2\"></span>n <span class=\"_ _19\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>incapacit\u00e0 <span class=\"_ _19\"> </span>di <span class=\"_ _17\"> </span>re<span class=\"_ _2\"></span>perire, <span class=\"_ _19\"> </span>a <span class=\"_ _17\"> </span>condizioni<span class=\"_ _3e\"> </span>economiche favorevoli, <span class=\"_ _0\"></span>le risorse finanziarie n<span class=\"_ _0\"></span>ecessarie per l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operativit\u00e0 delle <span class=\"_ _0\"></span>societ\u00e0 del<span class=\"_ _3e\"> </span>Gruppo. Il<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>si c<span class=\"_ _2\"></span>ollega ai<span class=\"_ _2\"></span> f<span class=\"_ _2\"></span>lussi <span class=\"_ _2\"></span>finanziari ge<span class=\"_ _2\"></span>nerati e<span class=\"_ _2\"></span> assor<span class=\"_ _2\"></span>biti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>gestione<span class=\"_ _3e\"> </span>corrente <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>alla <span class=\"_ _2e\"> </span>conseguente <span class=\"_ _2b\"> </span>esigenza <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>accedere <span class=\"_ _2e\"> </span>a <span class=\"_ _2b\"> </span>finanziamenti <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>supporto<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>espansione dell<span class=\"ff5\">\u2019</span>attiv<span class=\"_ _2\"></span>it\u00e0 operativa<span class=\"ls13\">. </span>Il <span class=\"_ _2\"></span>rischio di <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>\u00e8 connesso <span class=\"_ _2\"></span>anche all<span class=\"ff5\">\u2019</span>esistenza<span class=\"_ _3e\"> </span>di <span class=\"_ _19\"> </span>obblighi <span class=\"_ _17\"> </span>contra<span class=\"_ _2\"></span>ttuali <span class=\"_ _17\"> </span>di<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>ris<span class=\"_ _2\"></span>petto <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>determinati <span class=\"_ _19\"> </span>indici <span class=\"_ _19\"> </span>f<span class=\"_ _0\"></span>i<span class=\"ff5\">nanziari <span class=\"_ _17\"> </span>(\u201c<span class=\"_ _2\"></span>covenant\u201d) <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>a<span class=\"_ _3e\"> </span></span>calcolarsi sui singoli bilanci di esercizio delle controllate.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>evoluzione <span class=\"_ _17\"> </span>dei <span class=\"_ _17\"> </span>flussi <span class=\"_ _17\"> </span>finanziari <span class=\"_ _17\"> </span>e <span class=\"_ _18\"> </span>l<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>linee <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>credito <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>strettamente<span class=\"_ _3e\"> </span>monitorato <span class=\"_ _6\"></span>dalla <span class=\"_ _6\"></span>Direzione <span class=\"_ _2\"></span>Finanziaria <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>dagli <span class=\"_ _6\"></span>Amministratori <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>garantire<span class=\"_ _3e\"> </span>un us<span class=\"_ _2\"></span>o efficiente <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>efficace, <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>in ter<span class=\"_ _2\"></span>mini di <span class=\"_ _6\"></span>oneri e <span class=\"_ _2\"></span>interessi, <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>risorse <span class=\"_ _2\"></span>finanziarie.<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>dispone <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>risorse <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziarie <span class=\"_ _0\"></span>assicurate <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>parte <span class=\"_ _12\"></span>rilevante <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _0\"></span>a<span class=\"_ _3e\"> </span>medio <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>mine <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>linee <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzate <span class=\"_ _0\"></span>destinate alla <span class=\"_ _12\"></span>gestione <span class=\"_ _0\"></span>corrente<span class=\"_ _3e\"> </span>concesse <span class=\"_ _10\"></span>da <span class=\"_ _12\"></span>primarie <span class=\"_ _10\"></span>istituzioni <span class=\"_ _12\"></span>ban<span class=\"_ _0\"></span>carie. <span class=\"_ _12\"></span>In <span class=\"_ _10\"></span>particolare, <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>31 <span class=\"_ _10\"></span>dicembre <span class=\"_ _12\"></span>202<span class=\"_ _12\"></span>3 <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>Gruppo<span class=\"_ _3e\"> </span>presenta  disp<span class=\"_ _0\"></span>onibilit\u00e0  liquide <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>altre  attivit\u00e0 <span class=\"_ _13\"> </span>finanziarie  assimilabili <span class=\"_ _13\"> </span>per  Euro<span class=\"_ _0\"></span>  70.078<span class=\"_ _3e\"> </span>1<span class=\"ls6\">91</span>.025 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>Euro <span class=\"_ _12\"></span><span class=\"ls14\">84</span>.<span class=\"ls6\">274</span> <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>banche <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>106.751 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>verso<span class=\"_ _3e\"> </span>altri, d<span class=\"_ _0\"></span>i cui <span class=\"_ _0\"></span>Euro 1<span class=\"ls6\">14</span> <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>verso soci <span class=\"_ _0\"></span>per finanziamenti, <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span><span class=\"ls14\">72</span>.<span class=\"ls6\">937</span> <span class=\"_ _0\"></span>per opzioni <span class=\"_ _0\"></span><span class=\"ff7\">put <span class=\"_ _0\"></span>&amp;<span class=\"_ _3e\"> </span></span>call<span class=\"ff4\"> <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span></span>earn <span class=\"_ _0\"></span>out<span class=\"ff4\"> <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>benef<span class=\"_ _0\"></span>icio d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span></span>minorities<span class=\"ff4\"> <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>Euro <span class=\"_ _0\"></span><span class=\"ls6\">33</span>.<span class=\"ls6\">700</span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>locatori <span class=\"_ _12\"></span>(IFRS<span class=\"_ _3e\"> </span></span>16). <span class=\"_ _0\"></span>La <span class=\"_ _12\"></span>quota <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>scadenza <span class=\"_ _12\"></span>inferiore <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>12 <span class=\"_ _0\"></span>mesi <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>pari <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _12\"></span>33.653 <span class=\"_ _12\"></span>migliaia, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cui <span class=\"_ _12\"></span>Euro<span class=\"_ _3e\"> </span>2<span class=\"ls6\">0.442</span> migliaia verso le<span class=\"_ _2\"></span> banche, Euro 7.560 migliaia per opzioni <span class=\"ff7\">put &amp; call</span> ed <span class=\"ff7\">earn out</span> <span class=\"ls12\">ed<span class=\"_ _3e\"> </span></span>Euro 5.<span class=\"ls6\">671</span> migliaia per debiti su locazioni (IFRS 16<span class=\"_ _2\"></span>).<span class=\"_ _3e\"> </span>Rischio cambio<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>cambio \u00e8 <span class=\"_ _0\"></span>il rischio <span class=\"_ _0\"></span>che il <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> o <span class=\"_ _0\"></span>i flussi <span class=\"_ _0\"></span>di cassa <span class=\"_ _0\"></span>futuri di <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _0\"></span>si<span class=\"_ _3e\"> </span>modifichino a seguito di variazioni dei tassi di ca<span class=\"_ _2\"></span>mbio.<span class=\"_ _3e\"> </span>Il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>esposto <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _6\"></span>limitato <span class=\"_ _6\"></span>ai <span class=\"_ _2\"></span>rischi <span class=\"_ _7\"></span>derivanti <span class=\"_ _2\"></span>dalle <span class=\"_ _6\"></span>fluttuazioni <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>cambio<span class=\"_ _3e\"> </span>che possono influire sul risultato economico e sul patrimonio netto in considerazione del<span class=\"_ _3e\"> </span>fatto c<span class=\"_ _2\"></span>he le <span class=\"_ _2\"></span>transazioni prevalenti <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>in euro<span class=\"ff6\"> </span>e<span class=\"_ _2\"></span> che <span class=\"_ _2\"></span>gli inves<span class=\"_ _2\"></span>timenti netti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>entit\u00e0 estere<span class=\"_ _3e\"> </span>(rischio <span class=\"_ _12\"></span>traslativo) <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>limitati. <span class=\"_ _10\"></span>Poich\u00e9 <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>incassi <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>pagamenti <span class=\"_ _10\"></span>nella <span class=\"_ _12\"></span>valuta<span class=\"_ _3e\"> </span>dollaro <span class=\"_ _10\"></span>americano <span class=\"_ _9\"></span>si <span class=\"_ _10\"></span>compensano <span class=\"_ _10\"></span>parzialmente, <span class=\"_ _10\"></span>il <span class=\"_ _9\"></span>rischio <span class=\"_ _10\"></span>valutario <span class=\"_ _10\"></span>risulta <span class=\"_ _9\"></span>contenuto, <span class=\"_ _10\"></span><span class=\"ls12\">e<span class=\"_ _3e\"> </span></span>quindi <span class=\"_ _0\"></span>non <span class=\"_ _12\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>ritenuto <span class=\"_ _0\"></span>necessario <span class=\"_ _0\"></span>operare <span class=\"_ _0\"></span>coperture <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cambio. <span class=\"_ _0\"></span>L<span class=\"ff5\">\u2019</span><span class=\"lsd\">ut<span class=\"_ _0\"></span></span>ilizzo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valute <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>fuori  di  euro,  dollaro  statunitense  e  sterlina  inglese  nelle  tra<span class=\"_ _2\"></span>nsazioni  commerciali  \u00e8<span class=\"_ _3e\"> </span>pressoch\u00e9 nullo.<span class=\"_ _3e\"> </span>La seguente <span class=\"_ _2\"></span>tabella illustra la<span class=\"_ _2\"></span> sensitivit\u00e0 <span class=\"_ _2\"></span>a una var<span class=\"_ _2\"></span>iazione possibile <span class=\"_ _2\"></span>del tasso di<span class=\"_ _2\"></span> cambio d<span class=\"_ _2\"></span>el<span class=\"_ _3e\"> </span>dollaro  USA <span class=\"_ _13\"> </span>e  della <span class=\"_ _3b\"> </span>sterlina  inglese, <span class=\"_ _13\"> </span>con  tutte  le <span class=\"_ _13\"> </span>altre  variabili  mantenute <span class=\"_ _13\"> </span>costanti.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>effetto <span class=\"_ _10\"></span>sul <span class=\"_ _9\"></span>risultato <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>prima <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _10\"></span>imposte <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _10\"></span>dovuto <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>cambi<span class=\"_ _2\"></span>amenti <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>passivit\u00e0 <span class=\"_ _f\"> </span>monetarie <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>essere<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>fine <span class=\"_ _f\"> </span>periodo, <span class=\"_ _a\"> </span>mentre <span class=\"_ _a\"> </span>quello <span class=\"_ _a\"> </span>sul<span class=\"_ _3e\"> </span></span>patrimonio <span class=\"_ _17\"> </span>netto <span class=\"_ _18\"> </span>ante <span class=\"_ _17\"> </span>imposte <span class=\"_ _17\"> </span>comprende <span class=\"_ _17\"> </span>anch<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>effetto <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>traduzione <span class=\"_ _17\"> </span>delle<span class=\"_ _3e\"> </span>attivit\u00e0/passivit\u00e0 <span class=\"_ _a\"> </span>nette <span class=\"_ _15\"></span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>consolidate <span class=\"_ _15\"> </span>est<span class=\"_ _0\"></span>ere. <span class=\"_ _15\"> </span>L<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _a\"> </span>alle<span class=\"_ _3e\"> </span>variazioni dei cambi per tutte le altre valute ester<span class=\"_ _2\"></span>e non \u00e8 materiale.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>-<span class=\"ls16\">10%</span>-<span class=\"ls16\">5%<span class=\"_ _3e\"> </span></span>+5%+10%<span class=\"_ _3e\"> </span>Utile/(perdita) su cambi derivante da un<span class=\"_ _2\"></span>a oscil<span class=\"_ _0\"></span>lazione del<span class=\"_ _3e\"> </span>tasso di cambio euro/dollaro USA         <span class=\"ls16\">394 </span>         <span class=\"ls16\">187 </span>      <span class=\"ls0\">(169) </span>      <span class=\"ls0\">(323) </span>Utile/(perdita) su cambi derivante da un<span class=\"_ _2\"></span>a oscil<span class=\"_ _0\"></span>lazione del<span class=\"_ _3e\"> </span>tasso di cambio euro/sterlina UK      <span class=\"ls0\">(199) </span>        <span class=\"ls0\">(94) </span>           <span class=\"ls16\">85 </span>         <span class=\"ls16\">163 </span>Totale         <span class=\"ls16\">196 </span>           <span class=\"ls16\">93 </span>        <span class=\"ls0\">(84) </span>      <span class=\"ls0\">(160) </span>Rischio di tasso d\u2019interesse<span class=\"_ _3e\"> </span>Il rischio di tasso di interesse pu\u00f2 essere<span class=\"_ _2\"></span> definito come il rischio che variazioni nei tassi di<span class=\"_ _3e\"> </span>interesse  di  mercato  produ<span class=\"_ _0\"></span>cano  una  riduzione  della  redditivit\u00e0  aziendale.  Il  Gruppo<span class=\"_ _3e\"> </span>utilizza riso<span class=\"_ _2\"></span>rse fi<span class=\"_ _2\"></span>nanziarie esterne <span class=\"_ _2\"></span>sotto <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>di d<span class=\"_ _2\"></span>ebito. Variazioni <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di interesse <span class=\"_ _6\"></span>di<span class=\"_ _3e\"> </span>mercato <span class=\"_ _2\"></span>influenzano <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>costo e<span class=\"_ _2\"></span> il <span class=\"_ _6\"></span>rendimento <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>varie f<span class=\"_ _2\"></span>orme di<span class=\"_ _2\"></span> finanziam<span class=\"_ _2\"></span>ento inci<span class=\"_ _2\"></span>dendo<span class=\"_ _3e\"> </span>sul <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>oneri f<span class=\"_ _0\"></span>inanziari. Il <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>gestito <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>raverso <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>uso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>strumenti<span class=\"_ _3e\"> </span>finanziari derivati, di tipo <span class=\"ff7\">Interest Rate Swap</span>.<span class=\"_ _3e\"> </span>Al <span class=\"_ _10\"></span>31 <span class=\"_ _10\"></span>dicembre <span class=\"_ _10\"></span>2023 <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>presentava <span class=\"_ _10\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _10\"></span>finanziaria <span class=\"_ _10\"></span>verso <span class=\"_ _10\"></span>banche <span class=\"_ _10\"></span>per<span class=\"_ _3e\"> </span>finanziamenti <span class=\"_ _2\"></span>in diverse <span class=\"_ _6\"></span>forme tecniche <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>un im<span class=\"_ _2\"></span>porto totale <span class=\"_ _6\"></span>pari a <span class=\"_ _2\"></span>Euro <span class=\"ls14\">84</span>.<span class=\"ls6\">274</span> <span class=\"_ _2\"></span>migliaia,<span class=\"_ _3e\"> </span>su <span class=\"_ _9\"></span>cui <span class=\"_ _9\"></span>maturano <span class=\"_ _9\"></span>tassi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>interesse <span class=\"_ _9\"></span>variabili <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>corso <span class=\"_ _9\"></span>dell\u2019esercizio <span class=\"_ _9\"></span>202<span class=\"_ _0\"></span><span class=\"ff4\">3 <span class=\"_ _9\"></span>sono <span class=\"_ _15\"></span>stati<span class=\"_ _3e\"> </span></span>compresi <span class=\"_ _a\"> </span>tra <span class=\"_ _f\"> </span>lo <span class=\"_ _f\"> </span>1,3% <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span><span class=\"ff5\">l\u20198</span>,0%, <span class=\"_ _a\"> </span>n<span class=\"_ _0\"></span>onch\u00e9 <span class=\"_ _a\"> </span>disponibilit\u00e0 <span class=\"_ _a\"> </span>liquide<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>altre <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>finanziarie<span class=\"_ _3e\"> </span>assimilabili per Euro 70.078 migliaia.<span class=\"_ _3e\"> </span>A fronte di tale esposizio<span class=\"_ _2\"></span>ne <span class=\"_ _0\"></span>sono i<span class=\"_ _2\"></span>n essere <span class=\"_ _0\"></span>contratti di<span class=\"_ _2\"></span> <span class=\"ff7\">Interest Rate Swap </span>per un importo<span class=\"_ _3e\"> </span>nozionale complessivo residuo pari a Euro <span class=\"ls6\">28</span>.<span class=\"ls14\">51</span>6 migliaia.<span class=\"_ _3e\"> </span>Tali <span class=\"_ _10\"></span>contratti <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>resentano <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>nozionale <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>scalare <span class=\"_ _10\"></span>sulla <span class=\"_ _10\"></span>base <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>piano <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>ammortamento<span class=\"_ _3e\"> </span>dei <span class=\"_ _a\"> </span>finanziamenti <span class=\"_ _a\"> </span>sottostanti<span class=\"ff7\">,</span> <span class=\"_ _a\"> </span>come <span class=\"_ _a\"> </span>evidenziato <span class=\"_ _15\"> </span>nella <span class=\"_ _a\"> </span>successiva <span class=\"_ _a\"> </span>tabella <span class=\"_ _a\"> </span>(i <span class=\"_ _a\"> </span>valori<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>sono<span class=\"_ _3e\"> </span>espressi in Euro migliaia):<span class=\"_ _3e\"> </span>Nozionale<span class=\"_ _3e\"> </span>ScadenzaImporto<span class=\"_ _3e\"> </span>Tipologia di<span class=\"_ _3e\"> </span>contratto<span class=\"_ _3e\"> </span>Mark to Market<span class=\"_ _3e\"> </span>attivi<span class=\"_ _3e\"> </span>Mark to Market<span class=\"_ _3e\"> </span>(passivi)<span class=\"_ _3e\"> </span>Unicredit linea amortising<span class=\"_ _3e\"> </span>30/09/2024                <span class=\"ls16\">865 </span>IR Swap                      <span class=\"ls16\">22 </span>Unicredit linea bullet<span class=\"_ _3e\"> </span>31/10/2025             <span class=\"ls0\">1.000 </span>IR Swap                      <span class=\"ls16\">51 </span>Intesa linea amortising<span class=\"_ _3e\"> </span>30/09/2025                <span class=\"ls16\">717 </span>IR Swap                      <span class=\"ls16\">22 </span>Unicredit linea amortising<span class=\"_ _3e\"> </span>30/06/2024                <span class=\"ls16\">360 </span>IR Swap                      <span class=\"ls16\">15 </span>Unicredit linea amortising<span class=\"_ _3e\"> </span>31/12/2026             <span class=\"ls0\">6.000 </span>IR Swap                 <span class=\"ls0\">(112) </span>Unicredit linea bullet<span class=\"_ _3e\"> </span>30/06/2029             <span class=\"ls0\">2.000 </span>IR Swap                 <span class=\"ls0\">(112) </span>Unicredit linea amortising<span class=\"_ _3e\"> </span>30/06/2029             <span class=\"ls0\">4.412 </span>IR Swap                 <span class=\"ls0\">(149) </span>Unicredit linea amortising<span class=\"_ _3e\"> </span>30/10/2025             <span class=\"ls0\">1.416 </span>IR Swap                      <span class=\"ls16\">53 </span>Intesa linea amortising<span class=\"_ _3e\"> </span>31/01/2030             <span class=\"ls0\">3.250 </span>IR Swap                   <span class=\"ls0\">(81) </span>BPM linea amortising<span class=\"_ _3e\"> </span>31/01/2030             <span class=\"ls0\">3.250 </span>IR Swap                   <span class=\"ls0\">(81) </span>Intesa linea bullet<span class=\"_ _3e\"> </span>31/01/2030             <span class=\"ls0\">1.500 </span>IR Swap                   <span class=\"ls0\">(65) </span>BPM linea bullet<span class=\"_ _3e\"> </span>31/01/2030             <span class=\"ls0\">1.500 </span>IR Swap                   <span class=\"ls0\">(65) </span>Intesa linea amortising<span class=\"_ _3e\"> </span>30/07/2029                <span class=\"ls16\">981 </span>IR Swap                      <span class=\"ls16\">84 </span>Intesa linea amortising<span class=\"_ _3e\"> </span>06/08/2029             <span class=\"ls0\">1.266 </span>IR Swap                      <span class=\"ls16\">91 </span>Totale           <span class=\"ls16\">28.516 </span>                    <span class=\"ls16\">338 </span>                 <span class=\"ls0\">(665) </span>La seguente <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>abella <span class=\"_ _2\"></span>illustra la<span class=\"_ _2\"></span> sensitivit\u00e0 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>una variazione <span class=\"_ _2\"></span>possibile <span class=\"_ _2\"></span>dei tassi <span class=\"_ _2\"></span>di i<span class=\"_ _2\"></span>nteresse su<span class=\"_ _3e\"> </span>quella <span class=\"_ _17\"> </span>porzione <span class=\"_ _17\"> </span>di <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _17\"> </span>e<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>finanziamenti<span class=\"ff6 fs7\"> <span class=\"_ _17\"> </span></span>a <span class=\"_ _17\"> </span>tasso <span class=\"_ _17\"> </span>variabile, <span class=\"_ _19\"> </span>dopo <span class=\"_ _18\"> </span>gli <span class=\"_ _17\"> </span>effetti <span class=\"_ _17\"> </span>della<span class=\"_ _3e\"> </span>contabilizzazione delle c<span class=\"_ _2\"></span>operture. Con <span class=\"_ _2\"></span>tutte le al<span class=\"_ _2\"></span>tre variabili <span class=\"_ _2\"></span>mantenute costanti, e <span class=\"_ _2\"></span>quindi<span class=\"_ _3e\"> </span>sulla <span class=\"_ _15\"></span>base <span class=\"_ _9\"></span>del <span class=\"_ _15\"></span>valore <span class=\"_ _9\"></span>del <span class=\"_ _15\"></span>debito <span class=\"_ _9\"></span>finanziario <span class=\"_ _15\"></span>verso <span class=\"_ _9\"></span>banche <span class=\"_ _15\"> </span>a <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _15\"></span>periodo <span class=\"_ _9\"></span>e <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"></span>flussi <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>rimborso <span class=\"_ _2\"></span>previsti nei<span class=\"_ _2\"></span> risp<span class=\"_ _2\"></span>ett<span class=\"_ _0\"></span>ivi <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>iani <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ammortamento, tale <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>positiva <span class=\"_ _2\"></span>o n<span class=\"_ _2\"></span>egativa<span class=\"_ _3e\"> </span>nei tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse comporterebbe <span class=\"_ _2\"></span>maggiori <span class=\"_ _2\"></span>o minori <span class=\"_ _2\"></span>proventi <span class=\"_ _2\"></span>e oneri <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>al lordo<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>effetto fiscale come sotto riportato:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>-500BP-250BP+250BP+500BP<span class=\"_ _3e\"> </span>(Minori) / Maggiori proventi finanziari              <span class=\"ls0\">(5) </span>              <span class=\"ls0\">(3) </span>                <span class=\"ls16\">3 </span>                <span class=\"ls16\">5 </span>Minori / (Maggiori) oneri finanziari         <span class=\"ls0\">2.574 </span>         <span class=\"ls0\">1.664 </span>          <span class=\"ls0\">(624) </span>       <span class=\"ls0\">(1.<span class=\"ls16\">775<span class=\"ls1f\">) </span></span></span>Totale         <span class=\"ls16\">2.568<span class=\"ls0\"> </span></span>         <span class=\"ls16\">1.662<span class=\"ls0\"> </span></span>          <span class=\"ls0\">(621) </span>       <span class=\"ls0\">(1.<span class=\"ls16\">769</span>) </span>Rischio <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>rimis<span class=\"_ _0\"></span>urazione <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _12\"></span>finanziarie <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>earn <span class=\"_ _12\"></span>out, <span class=\"_ _12\"></span>put <span class=\"_ _12\"></span>&amp; <span class=\"_ _12\"></span>call <span class=\"_ _10\"></span>option<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>lon<span class=\"_ _0\"></span>g<span class=\"_ _3e\"> </span>term incentive plan<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>debiti <span class=\"_ _12\"></span>finanziari <span class=\"_ _12\"></span>comprendono <span class=\"_ _0\"></span>la <span class=\"_ _12\"></span>miglior <span class=\"_ _12\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>attuale <span class=\"_ _12\"></span>degli <span class=\"_ _10\"></span><span class=\"ff7\">earn<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>out<span class=\"ff4\"> <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>delle<span class=\"_ _3e\"> </span></span></span>put <span class=\"_ _12\"></span>&amp; <span class=\"_ _10\"></span>call<span class=\"ff4\"> <span class=\"_ _0\"></span>stipulati <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>i <span class=\"_ _0\"></span>soci <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>minoranza <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>acquisite, <span class=\"_ _12\"></span>nonch\u00e9 <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span></span>long <span class=\"_ _12\"></span>term<span class=\"_ _3e\"> </span>incentive plan<span class=\"ff4\"> <span class=\"_ _2\"></span>spettante agli amministratori <span class=\"_ _2\"></span>della Societ\u00e0. I<span class=\"_ _2\"></span> valori <span class=\"_ _2\"></span>dell<span class=\"ff5\">\u2019<span class=\"ff7\">earn out</span></span> e <span class=\"_ _2\"></span>delle <span class=\"ff7\">put<span class=\"_ _3e\"> </span></span></span>&amp; <span class=\"_ _10\"></span>call<span class=\"ff4\"> <span class=\"_ _12\"></span>sono <span class=\"_ _10\"></span>direttamente <span class=\"_ _12\"></span>connessi <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>raggiungimento <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>determinati <span class=\"_ _12\"></span>target <span class=\"_ _10\"></span>economici <span class=\"_ _12\"></span>e<span class=\"_ _3e\"> </span></span>finanziari da parte delle societ\u00e0 acquisite <span class=\"_ _0\"></span>(generalmente EBITDA e PFN contrattualmente<span class=\"_ _3e\"> </span>definite) <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>periodi <span class=\"_ _12\"></span>successivi all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>rollo. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>valore <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>riconoscimento<span class=\"_ _3e\"> </span>del <span class=\"_ _16\"> </span>piano <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>incentivazione, <span class=\"_ _16\"> </span>invece, <span class=\"_ _13\"> </span>sono <span class=\"_ _16\"> </span>legati <span class=\"_ _13\"> </span>all\u2019apprezzamento <span class=\"_ _16\"> </span>della <span class=\"_ _13\"> </span>qu<span class=\"_ _0\"></span>otazione<span class=\"_ _3e\"> </span>dell\u2019azione della <span class=\"_ _0\"></span>Societ\u00e0. <span class=\"ff4\">Tali <span class=\"_ _0\"></span>passivit\u00e0 finanziarie vengono <span class=\"_ _0\"></span>rimisurate a ogni <span class=\"_ _0\"></span>fine periodo<span class=\"_ _3e\"> </span></span>o quando si verifica l<span class=\"ff5\">\u2019</span>evento <span class=\"_ _0\"></span>che ne prevede la liquidazione e i relativi effetti sono riflessi<span class=\"_ _3e\"> </span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico tra <span class=\"_ _0\"></span>gli on<span class=\"_ _0\"></span>eri o <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>proventi f<span class=\"_ _0\"></span>inanziari, <span class=\"_ _0\"></span>unitamente <span class=\"_ _0\"></span>alla stima <span class=\"_ _0\"></span>del cost<span class=\"_ _0\"></span>o di<span class=\"_ _3e\"> </span>attualizzazione delle citate passivit\u00e0 finanziarie.<span class=\"_ _3e\"> </span>Per <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>analisi <span class=\"_ _6\"></span>di se<span class=\"_ _2\"></span>nsitivit\u00e0 <span class=\"_ _2\"></span>sul <span class=\"_ _2\"></span>rischio <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>rimisurazione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span><span class=\"ff7\">earn <span class=\"_ _2\"></span>out<span class=\"ff4\"> <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>delle <span class=\"_ _2\"></span><span class=\"ff7\">put <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span>call <span class=\"_ _2\"></span>option<span class=\"_ _3e\"> </span></span></span></span>si <span class=\"_ _30\"> </span>\u00e8 <span class=\"_ _33\"> </span>ipotizzata <span class=\"_ _30\"> </span>una <span class=\"_ _30\"> </span>variaz<span class=\"_ _0\"></span>ione <span class=\"_ _30\"> </span>aumentativa <span class=\"_ _30\"> </span>o <span class=\"_ _30\"> </span>d<span class=\"_ _0\"></span>iminutiva<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>del <span class=\"_ _30\"> </span>10% <span class=\"_ _30\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>EBITDA<span class=\"_ _3e\"> </span>contrattualmente <span class=\"_ _13\"> </span>previsto <span class=\"_ _13\"> </span>nei <span class=\"_ _13\"> </span>diversi <span class=\"_ _13\"> </span>anni <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3b\"> </span>p<span class=\"_ _0\"></span>iano <span class=\"_ _13\"> </span>interessati, <span class=\"_ _13\"> </span>nonch\u00e9 <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>tasso <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>conversione <span class=\"_ _6\"></span>dell<span class=\"ff5\">\u2019</span>EBITDA <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>PFN <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>60%. <span class=\"_ _6\"></span>I <span class=\"_ _2\"></span>relativi <span class=\"_ _7\"></span>effetti <span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>livello <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>risultato <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>prima<span class=\"_ _3e\"> </span>delle imposte sono sintetizzati nella seguente tabella:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000*<span class=\"_ _3e\"> </span>ActualEBITDA +10%<span class=\"_ _3e\"> </span>EBITDA -<span class=\"ls16\">10%<span class=\"_ _3e\"> </span></span>Earn out           <span class=\"ls0\">18.380 </span>           <span class=\"ls0\">20.566 </span>          <span class=\"ls0\">13.410 </span>Put &amp; Call           <span class=\"ls0\">54.580 </span>           <span class=\"ls0\">61.098 </span>          <span class=\"ls0\">45.424 </span>Totale            <span class=\"ls16\">72.960 </span>           <span class=\"ls16\">81.665 </span>          <span class=\"ls16\">58.834 </span>* tasso di conversione dell'EBITDA in PFN<span class=\"_ _2\"></span> stimato par<span class=\"_ _0\"></span>i al 60%<span class=\"_ _3e\"> </span>Rischio di prezzo<span class=\"_ _3e\"> </span>I <span class=\"_ _13\"> </span>listini <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>acquisto <span class=\"_ _13\"> </span>hanno <span class=\"_ _16\"> </span>normalmente <span class=\"_ _13\"> </span>durata <span class=\"_ _13\"> </span>annuale,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>mentre <span class=\"_ _13\"> </span>i <span class=\"_ _13\"> </span>listini <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>vendita<span class=\"_ _3e\"> </span>recepiscono <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>endenzialmente <span class=\"_ _12\"></span>neutralizzano <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>au<span class=\"_ _0\"></span>menti <span class=\"_ _12\"></span>sugli <span class=\"_ _12\"></span>acquisti. <span class=\"_ _12\"></span>Pur <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>presenza<span class=\"_ _3e\"> </span>di <span class=\"_ _a\"> </span>uno <span class=\"_ _a\"> </span>scenario <span class=\"_ _a\"> </span>inflattivo <span class=\"_ _a\"> </span>ne<span class=\"ff5\">l <span class=\"_ _a\"> </span>corso <span class=\"_ _a\"> </span>dell\u2019anno</span>, <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>impatto <span class=\"_ _a\"> </span>dell<span class=\"ff5\">\u2019</span>aumento <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>prezzi <span class=\"_ _a\"> </span>delle<span class=\"_ _3e\"> </span>materie <span class=\"_ _0\"></span>prime <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sta<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>limitato, <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>in <span class=\"_ _12\"></span>ragione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>capacit\u00e0 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>Gruppo <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>adeguare i listini di vendita in tal senso e mantene<span class=\"_ _2\"></span>re inalterata la marginalit\u00e0.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "Rischio di credito<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _10\"></span>connesso <span class=\"_ _10\"></span>all<span class=\"ff5\">\u2019</span>incapacit\u00e0 <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>controparte <span class=\"_ _10\"></span>a<span class=\"_ _2\"></span>d <span class=\"_ _10\"></span>adempiere <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>proprie<span class=\"_ _3e\"> </span>obbligazioni <span class=\"_ _f\"> </span>ed  \u00e8 <span class=\"_ _a\"> </span>essenzialmente  correlato <span class=\"_ _a\"> </span>alle  vendite. <span class=\"_ _f\"> </span>Dato <span class=\"_ _f\"> </span>il  settor<span class=\"_ _2\"></span>e  di <span class=\"_ _f\"> </span>attivit\u00e0,  il<span class=\"_ _3e\"> </span>portafoglio clienti delle societ\u00e0 del Grup<span class=\"_ _2\"></span>po risulta frazionato su numerosi s<span class=\"_ _2\"></span>oggetti spesso<span class=\"_ _3e\"> </span>di <span class=\"_ _9\"></span>piccola <span class=\"_ _15\"></span>dimensione, <span class=\"_ _9\"></span>e <span class=\"_ _15\"></span>pertanto <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _9\"></span>risulta <span class=\"_ _9\"></span>contenuta. <span class=\"_ _15\"> </span>Con <span class=\"_ _15\"></span>riferimento <span class=\"_ _9\"></span>alle<span class=\"_ _3e\"> </span>controllate <span class=\"_ _10\"></span>Cenacchi <span class=\"_ _12\"></span>International <span class=\"_ _10\"></span>S.r.l. <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>Turri <span class=\"_ _10\"></span>S.r.l. <span class=\"_ _12\"></span>si <span class=\"_ _10\"></span>precisa <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>le <span class=\"_ _10\"></span>stesse <span class=\"_ _10\"></span>opera<span class=\"ls5\">no<span class=\"_ _2\"></span><span class=\"ls0\"> <span class=\"_ _10\"></span>sul<span class=\"_ _3e\"> </span></span></span>mercato <span class=\"_ _10\"></span>mondiale <span class=\"_ _10\"></span>con <span class=\"_ _9\"></span>clientela <span class=\"_ _10\"></span>rinomata. <span class=\"_ _10\"></span>In <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>roposito, <span class=\"_ _10\"></span>va <span class=\"_ _10\"></span>segnalata <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>con<span class=\"_ _0\"></span>centrazione<span class=\"_ _3e\"> </span>nei <span class=\"_ _9\"></span>confronti <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>divers<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>imprese <span class=\"_ _9\"></span>riconducibili <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>ochi <span class=\"_ _9\"></span>soggetti <span class=\"_ _9\"></span>economici <span class=\"_ _9\"></span>con <span class=\"_ _15\"></span>il <span class=\"_ _9\"></span>quale <span class=\"_ _9\"></span>i<span class=\"_ _3e\"> </span>rapporti <span class=\"_ _9\"></span>della <span class=\"_ _9\"></span>direzione <span class=\"_ _10\"></span>aziendale<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>molto <span class=\"_ _10\"></span>consolidati; <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>particolare, <span class=\"_ _10\"></span>il <span class=\"_ _9\"></span>fattu<span class=\"_ _0\"></span>rato <span class=\"_ _9\"></span>in<span class=\"_ _3e\"> </span>questione ammonta a Euro <span class=\"ls6\">40</span>,7 milioni al 31 dicembre 202<span class=\"ls6\">3.<span class=\"_ _3e\"> </span></span>Il rischio di <span class=\"_ _2\"></span>credito viene <span class=\"_ _2\"></span>gestito mediante il mo<span class=\"_ _2\"></span>nitoraggio attento e puntua<span class=\"_ _2\"></span>le dei clienti e<span class=\"_ _3e\"> </span>mediante  l<span class=\"ff5\">\u2019</span>attribuzione  a  ciascuno  di  un  fido  al  superamento  del  quale <span class=\"_ _13\"> </span>pu\u00f2  essere<span class=\"_ _3e\"> </span>interrotta la <span class=\"_ _0\"></span>fornitura. Il rischio <span class=\"_ _0\"></span>\u00e8 comunque limitato; p<span class=\"_ _0\"></span>er molti clienti <span class=\"_ _0\"></span>UE e la totalit\u00e0 dei<span class=\"_ _3e\"> </span>clienti <span class=\"_ _12\"></span>Ext<span class=\"_ _0\"></span>ra <span class=\"_ _12\"></span>UE <span class=\"_ _10\"></span>le <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>Gruppo <span class=\"_ _10\"></span>richiedono <span class=\"_ _10\"></span>normalmente <span class=\"_ _12\"></span>pagamento <span class=\"_ _12\"></span>anticip<span class=\"_ _0\"></span>ato <span class=\"_ _12\"></span>o<span class=\"_ _3e\"> </span>garanzie. <span class=\"_ _16\"> </span>Ai <span class=\"_ _13\"> </span>fini <span class=\"_ _13\"> </span>della <span class=\"_ _13\"> </span>predisposizione <span class=\"_ _16\"> </span>del <span class=\"_ _13\"> </span>bilancio <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>ine <span class=\"_ _16\"> </span>periodo, <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>oggetto <span class=\"_ _16\"> </span>di<span class=\"_ _3e\"> </span>svalutazione <span class=\"_ _10\"></span>individuale<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>le <span class=\"_ _12\"></span>posizioni, <span class=\"_ _10\"></span>se <span class=\"_ _12\"></span>singolarmente <span class=\"_ _10\"></span>significative, <span class=\"_ _10\"></span>per <span class=\"_ _12\"></span>le <span class=\"_ _10\"></span>quali <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>rileva<span class=\"_ _3e\"> </span>un<span class=\"ff5 ls0\">\u2019<span class=\"ff4\">oggettiva <span class=\"_ _0\"></span>condizione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>inesigibilit\u00e0 <span class=\"_ _0\"></span>parziale <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>totale. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>crediti ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sono<span class=\"_ _3e\"> </span></span></span>oggetto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>svalutazione <span class=\"_ _6\"></span>individuale <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>applica <span class=\"_ _6\"></span>un <span class=\"_ _2\"></span>approccio <span class=\"_ _2\"></span>semplificato <span class=\"_ _2\"></span>nel <span class=\"_ _6\"></span>calcolo<span class=\"_ _3e\"> </span>delle <span class=\"_ _6\"></span>perdite <span class=\"_ _6\"></span>attese, <span class=\"_ _2\"></span>rilev<span class=\"_ _2\"></span>and<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>integralmente <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>stesse <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>ogn<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>riferimento. <span class=\"_ _7\"></span>Il <span class=\"_ _2\"></span>Gruppo<span class=\"_ _3e\"> </span>ha <span class=\"_ _29\"> </span>definito <span class=\"_ _29\"> </span>un <span class=\"_ _19\"> </span>sistema <span class=\"_ _29\"> </span>basato <span class=\"_ _29\"> </span>sulle <span class=\"_ _19\"> </span>informazioni <span class=\"_ _29\"> </span>storiche <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>statistiche, <span class=\"_ _29\"> </span>riviste <span class=\"_ _29\"> </span>per<span class=\"_ _3e\"> </span>considerare <span class=\"_ _0\"></span>elementi <span class=\"_ _12\"></span>prospettici <span class=\"_ _12\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>specifiche <span class=\"_ _12\"></span>tipologie <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>debitori <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span>loro contesto economico, quale strumento per la determinazione delle perdite attese.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>esposizione massima <span class=\"_ _0\"></span>al rischio di credito del <span class=\"_ _0\"></span>Gruppo \u00e8 p<span class=\"_ _0\"></span>ari al valore <span class=\"_ _0\"></span>contabile iscritto a<span class=\"_ _3e\"> </span>bilancio, <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>lordo <span class=\"_ _15\"></span>del <span class=\"_ _9\"></span>fondo <span class=\"_ _15\"></span>svalutazione <span class=\"_ _9\"></span>crediti, <span class=\"_ _9\"></span>pari <span class=\"_ _9\"></span>complessivamente <span class=\"_ _9\"></span>a <span class=\"_ _a\"> </span>Euro <span class=\"_ _9\"></span><span class=\"ls6\">40</span>.356<span class=\"_ _3e\"> </span>migliaia al 31 dicembre 2023 e a Euro 23.242 migliaia al 31 dicembre 2022.<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>saldi <span class=\"_ _12\"></span>commerciali <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>202<span class=\"_ _0\"></span>3, <span class=\"_ _12\"></span>pari <span class=\"_ _12\"></span>complessivamente <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _10\"></span><span class=\"ls6\">38</span>.<span class=\"ls6\">961</span> <span class=\"_ _0\"></span>migliaia,<span class=\"_ _3e\"> </span>includono <span class=\"_ _f\"> </span>crediti <span class=\"_ _a\"> </span>correnti <span class=\"_ _a\"> </span>per <span class=\"_ _f\"> </span>Euro <span class=\"_ _f\"> </span><span class=\"ls14\">28</span>.<span class=\"ls6\">612</span> <span class=\"_ _a\"> </span>migliaia <span class=\"_ _a\"> </span>e  c<span class=\"_ _2\"></span>rediti <span class=\"_ _f\"> </span>scaduti <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _f\"> </span><span class=\"ls6\">10</span>.<span class=\"ls6\">349<span class=\"_ _3e\"> </span></span>migliaia, di <span class=\"_ _0\"></span>cui Euro 7.459 <span class=\"_ _0\"></span>migliaia entro 90 giorni e <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>2.890 migliaia oltre 90 <span class=\"_ _0\"></span>giorni, al<span class=\"_ _3e\"> </span>netto del relativo fondo svalutazione.<span class=\"_ _3e\"> </span>Al 31 dicembre 2023 non vi sono crediti assicurati o garantiti.<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>saldi <span class=\"_ _12\"></span>commerciali <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2022, <span class=\"_ _12\"></span>pari <span class=\"_ _10\"></span>complessivamente <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _12\"></span>21.831 <span class=\"_ _9\"></span>migliaia,<span class=\"_ _3e\"> </span>includono  crediti  correnti  per  Euro  19.986  migliaia  e  crediti  scaduti  per  Euro  1.846<span class=\"_ _3e\"> </span>migliaia, <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cui <span class=\"_ _12\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _12\"></span>1.521 <span class=\"_ _12\"></span>migliaia <span class=\"_ _12\"></span>entro <span class=\"_ _12\"></span>90 <span class=\"_ _10\"></span>giorni <span class=\"_ _0\"></span>e <span class=\"_ _10\"></span>Euro <span class=\"_ _12\"></span>325 <span class=\"_ _12\"></span>migliaia <span class=\"_ _12\"></span>oltre <span class=\"_ _12\"></span>90 <span class=\"_ _10\"></span>giorni, <span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span>netto del relativo fondo svalutazione.<span class=\"_ _3e\"> </span>L\u2019importo dei crediti assicurati o garantiti al 31 dic<span class=\"_ _2\"></span>embre 2022 \u00e8 pari a Euro 483 migliaia.<span class=\"_ _3e\"> </span>Per maggiori dettagli si rimanda alla Nota 9.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Rischio di liquidit\u00e0<span class=\"_ _3e\"> </span>Il <span class=\"_ _19\"> </span>rischio <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>liquidit\u00e0 <span class=\"_ _19\"> </span>si <span class=\"_ _19\"> </span>pu\u00f2 <span class=\"_ _17\"> </span>ma<span class=\"_ _2\"></span>nifestare <span class=\"_ _17\"> </span>co<span class=\"_ _2\"></span>n <span class=\"_ _19\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>incapacit\u00e0 <span class=\"_ _19\"> </span>di <span class=\"_ _17\"> </span>re<span class=\"_ _2\"></span>perire, <span class=\"_ _19\"> </span>a <span class=\"_ _17\"> </span>condizioni<span class=\"_ _3e\"> </span>economiche favorevoli, <span class=\"_ _0\"></span>le risorse finanziarie n<span class=\"_ _0\"></span>ecessarie per l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operativit\u00e0 delle <span class=\"_ _0\"></span>societ\u00e0 del<span class=\"_ _3e\"> </span>Gruppo. Il<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>si c<span class=\"_ _2\"></span>ollega ai<span class=\"_ _2\"></span> f<span class=\"_ _2\"></span>lussi <span class=\"_ _2\"></span>finanziari ge<span class=\"_ _2\"></span>nerati e<span class=\"_ _2\"></span> assor<span class=\"_ _2\"></span>biti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>gestione<span class=\"_ _3e\"> </span>corrente <span class=\"_ _2b\"> </span>e <span class=\"_ _2b\"> </span>alla <span class=\"_ _2e\"> </span>conseguente <span class=\"_ _2b\"> </span>esigenza <span class=\"_ _2b\"> </span>di <span class=\"_ _2b\"> </span>accedere <span class=\"_ _2e\"> </span>a <span class=\"_ _2b\"> </span>finanziamenti <span class=\"_ _2b\"> </span>a <span class=\"_ _2b\"> </span>supporto<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>espansione dell<span class=\"ff5\">\u2019</span>attiv<span class=\"_ _2\"></span>it\u00e0 operativa<span class=\"ls13\">. </span>Il <span class=\"_ _2\"></span>rischio di <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>\u00e8 connesso <span class=\"_ _2\"></span>anche all<span class=\"ff5\">\u2019</span>esistenza<span class=\"_ _3e\"> </span>di <span class=\"_ _19\"> </span>obblighi <span class=\"_ _17\"> </span>contra<span class=\"_ _2\"></span>ttuali <span class=\"_ _17\"> </span>di<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>ris<span class=\"_ _2\"></span>petto <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>determinati <span class=\"_ _19\"> </span>indici <span class=\"_ _19\"> </span>f<span class=\"_ _0\"></span>i<span class=\"ff5\">nanziari <span class=\"_ _17\"> </span>(\u201c<span class=\"_ _2\"></span>covenant\u201d) <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>a<span class=\"_ _3e\"> </span></span>calcolarsi sui singoli bilanci di esercizio delle controllate.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>evoluzione <span class=\"_ _17\"> </span>dei <span class=\"_ _17\"> </span>flussi <span class=\"_ _17\"> </span>finanziari <span class=\"_ _17\"> </span>e <span class=\"_ _18\"> </span>l<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>linee <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>credito <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>strettamente<span class=\"_ _3e\"> </span>monitorato <span class=\"_ _6\"></span>dalla <span class=\"_ _6\"></span>Direzione <span class=\"_ _2\"></span>Finanziaria <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>dagli <span class=\"_ _6\"></span>Amministratori <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>garantire<span class=\"_ _3e\"> </span>un us<span class=\"_ _2\"></span>o efficiente <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>efficace, <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>in ter<span class=\"_ _2\"></span>mini di <span class=\"_ _6\"></span>oneri e <span class=\"_ _2\"></span>interessi, <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>risorse <span class=\"_ _2\"></span>finanziarie.<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>dispone <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>risorse <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziarie <span class=\"_ _0\"></span>assicurate <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>parte <span class=\"_ _12\"></span>rilevante <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _0\"></span>a<span class=\"_ _3e\"> </span>medio <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>mine <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>linee <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzate <span class=\"_ _0\"></span>destinate alla <span class=\"_ _12\"></span>gestione <span class=\"_ _0\"></span>corrente<span class=\"_ _3e\"> </span>concesse <span class=\"_ _10\"></span>da <span class=\"_ _12\"></span>primarie <span class=\"_ _10\"></span>istituzioni <span class=\"_ _12\"></span>ban<span class=\"_ _0\"></span>carie. <span class=\"_ _12\"></span>In <span class=\"_ _10\"></span>particolare, <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>31 <span class=\"_ _10\"></span>dicembre <span class=\"_ _12\"></span>202<span class=\"_ _12\"></span>3 <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>Gruppo<span class=\"_ _3e\"> </span>presenta  disp<span class=\"_ _0\"></span>onibilit\u00e0  liquide <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>altre  attivit\u00e0 <span class=\"_ _13\"> </span>finanziarie  assimilabili <span class=\"_ _13\"> </span>per  Euro<span class=\"_ _0\"></span>  70.078<span class=\"_ _3e\"> </span>migliaia  e <span class=\"_ _13\"> </span>dispone  di <span class=\"_ _13\"> </span>linee  di <span class=\"_ _13\"> </span>affidamento  bancarie  n<span class=\"_ _0\"></span>on  utilizzate.  Alla <span class=\"_ _13\"> </span>stessa  data,<span class=\"_ _3e\"> </span>l\u2019indebitamento <span class=\"_ _13\"> </span>finanziario  nominale<span class=\"_ _0\"></span><span class=\"ff6 fs7\"> <span class=\"_ _3b\"> </span></span><span class=\"ff4\">complessivo  verso <span class=\"_ _3b\"> </span>t<span class=\"_ _0\"></span>erzi  ammonta <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>circa  Euro<span class=\"_ _3e\"> </span></span>1<span class=\"ls6\">91</span>.025 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>Euro <span class=\"_ _12\"></span><span class=\"ls14\">84</span>.<span class=\"ls6\">274</span> <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>banche <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>106.751 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>verso<span class=\"_ _3e\"> </span>altri, d<span class=\"_ _0\"></span>i cui <span class=\"_ _0\"></span>Euro 1<span class=\"ls6\">14</span> <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>verso soci <span class=\"_ _0\"></span>per finanziamenti, <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span><span class=\"ls14\">72</span>.<span class=\"ls6\">937</span> <span class=\"_ _0\"></span>per opzioni <span class=\"_ _0\"></span><span class=\"ff7\">put <span class=\"_ _0\"></span>&amp;<span class=\"_ _3e\"> </span></span>call<span class=\"ff4\"> <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span></span>earn <span class=\"_ _0\"></span>out<span class=\"ff4\"> <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>benef<span class=\"_ _0\"></span>icio d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span></span>minorities<span class=\"ff4\"> <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>Euro <span class=\"_ _0\"></span><span class=\"ls6\">33</span>.<span class=\"ls6\">700</span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>locatori <span class=\"_ _12\"></span>(IFRS<span class=\"_ _3e\"> </span></span>16). <span class=\"_ _0\"></span>La <span class=\"_ _12\"></span>quota <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>scadenza <span class=\"_ _12\"></span>inferiore <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>12 <span class=\"_ _0\"></span>mesi <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>pari <span class=\"_ _12\"></span>a <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _12\"></span>33.653 <span class=\"_ _12\"></span>migliaia, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cui <span class=\"_ _12\"></span>Euro<span class=\"_ _3e\"> </span>2<span class=\"ls6\">0.442</span> migliaia verso le<span class=\"_ _2\"></span> banche, Euro 7.560 migliaia per opzioni <span class=\"ff7\">put &amp; call</span> ed <span class=\"ff7\">earn out</span> <span class=\"ls12\">ed<span class=\"_ _3e\"> </span></span>Euro 5.<span class=\"ls6\">671</span> migliaia per debiti su locazioni (IFRS 16<span class=\"_ _2\"></span>).<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Rischio cambio<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>cambio \u00e8 <span class=\"_ _0\"></span>il rischio <span class=\"_ _0\"></span>che il <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> o <span class=\"_ _0\"></span>i flussi <span class=\"_ _0\"></span>di cassa <span class=\"_ _0\"></span>futuri di <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _0\"></span>si<span class=\"_ _3e\"> </span>modifichino a seguito di variazioni dei tassi di ca<span class=\"_ _2\"></span>mbio.<span class=\"_ _3e\"> </span>Il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>esposto <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _6\"></span>limitato <span class=\"_ _6\"></span>ai <span class=\"_ _2\"></span>rischi <span class=\"_ _7\"></span>derivanti <span class=\"_ _2\"></span>dalle <span class=\"_ _6\"></span>fluttuazioni <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>cambio<span class=\"_ _3e\"> </span>che possono influire sul risultato economico e sul patrimonio netto in considerazione del<span class=\"_ _3e\"> </span>fatto c<span class=\"_ _2\"></span>he le <span class=\"_ _2\"></span>transazioni prevalenti <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>in euro<span class=\"ff6\"> </span>e<span class=\"_ _2\"></span> che <span class=\"_ _2\"></span>gli inves<span class=\"_ _2\"></span>timenti netti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>entit\u00e0 estere<span class=\"_ _3e\"> </span>(rischio <span class=\"_ _12\"></span>traslativo) <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>limitati. <span class=\"_ _10\"></span>Poich\u00e9 <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>incassi <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>pagamenti <span class=\"_ _10\"></span>nella <span class=\"_ _12\"></span>valuta<span class=\"_ _3e\"> </span>dollaro <span class=\"_ _10\"></span>americano <span class=\"_ _9\"></span>si <span class=\"_ _10\"></span>compensano <span class=\"_ _10\"></span>parzialmente, <span class=\"_ _10\"></span>il <span class=\"_ _9\"></span>rischio <span class=\"_ _10\"></span>valutario <span class=\"_ _10\"></span>risulta <span class=\"_ _9\"></span>contenuto, <span class=\"_ _10\"></span><span class=\"ls12\">e<span class=\"_ _3e\"> </span></span>quindi <span class=\"_ _0\"></span>non <span class=\"_ _12\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>ritenuto <span class=\"_ _0\"></span>necessario <span class=\"_ _0\"></span>operare <span class=\"_ _0\"></span>coperture <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cambio. <span class=\"_ _0\"></span>L<span class=\"ff5\">\u2019</span><span class=\"lsd\">ut<span class=\"_ _0\"></span></span>ilizzo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valute <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>fuori  di  euro,  dollaro  statunitense  e  sterlina  inglese  nelle  tra<span class=\"_ _2\"></span>nsazioni  commerciali  \u00e8<span class=\"_ _3e\"> </span>pressoch\u00e9 nullo.<span class=\"_ _3e\"> </span>La seguente <span class=\"_ _2\"></span>tabella illustra la<span class=\"_ _2\"></span> sensitivit\u00e0 <span class=\"_ _2\"></span>a una var<span class=\"_ _2\"></span>iazione possibile <span class=\"_ _2\"></span>del tasso di<span class=\"_ _2\"></span> cambio d<span class=\"_ _2\"></span>el<span class=\"_ _3e\"> </span>dollaro  USA <span class=\"_ _13\"> </span>e  della <span class=\"_ _3b\"> </span>sterlina  inglese, <span class=\"_ _13\"> </span>con  tutte  le <span class=\"_ _13\"> </span>altre  variabili  mantenute <span class=\"_ _13\"> </span>costanti.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>effetto <span class=\"_ _10\"></span>sul <span class=\"_ _9\"></span>risultato <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>prima <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _10\"></span>imposte <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _10\"></span>dovuto <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>cambi<span class=\"_ _2\"></span>amenti <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>passivit\u00e0 <span class=\"_ _f\"> </span>monetarie <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>essere<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>fine <span class=\"_ _f\"> </span>periodo, <span class=\"_ _a\"> </span>mentre <span class=\"_ _a\"> </span>quello <span class=\"_ _a\"> </span>sul<span class=\"_ _3e\"> </span></span>patrimonio <span class=\"_ _17\"> </span>netto <span class=\"_ _18\"> </span>ante <span class=\"_ _17\"> </span>imposte <span class=\"_ _17\"> </span>comprende <span class=\"_ _17\"> </span>anch<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>effetto <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>traduzione <span class=\"_ _17\"> </span>delle<span class=\"_ _3e\"> </span>attivit\u00e0/passivit\u00e0 <span class=\"_ _a\"> </span>nette <span class=\"_ _15\"></span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>consolidate <span class=\"_ _15\"> </span>est<span class=\"_ _0\"></span>ere. <span class=\"_ _15\"> </span>L<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _a\"> </span>alle<span class=\"_ _3e\"> </span>variazioni dei cambi per tutte le altre valute ester<span class=\"_ _2\"></span>e non \u00e8 materiale.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>-<span class=\"ls16\">10%</span>-<span class=\"ls16\">5%<span class=\"_ _3e\"> </span></span>+5%+10%<span class=\"_ _3e\"> </span>Utile/(perdita) su cambi derivante da un<span class=\"_ _2\"></span>a oscil<span class=\"_ _0\"></span>lazione del<span class=\"_ _3e\"> </span>tasso di cambio euro/dollaro USA         <span class=\"ls16\">394 </span>         <span class=\"ls16\">187 </span>      <span class=\"ls0\">(169) </span>      <span class=\"ls0\">(323) </span>Utile/(perdita) su cambi derivante da un<span class=\"_ _2\"></span>a oscil<span class=\"_ _0\"></span>lazione del<span class=\"_ _3e\"> </span>tasso di cambio euro/sterlina UK      <span class=\"ls0\">(199) </span>        <span class=\"ls0\">(94) </span>           <span class=\"ls16\">85 </span>         <span class=\"ls16\">163 </span>Totale         <span class=\"ls16\">196 </span>           <span class=\"ls16\">93 </span>        <span class=\"ls0\">(84) </span>      <span class=\"ls0\">(160) </span>Rischio di tasso d\u2019interesse<span class=\"_ _3e\"> </span>Il rischio di tasso di interesse pu\u00f2 essere<span class=\"_ _2\"></span> definito come il rischio che variazioni nei tassi di<span class=\"_ _3e\"> </span>interesse  di  mercato  produ<span class=\"_ _0\"></span>cano  una  riduzione  della  redditivit\u00e0  aziendale.  Il  Gruppo<span class=\"_ _3e\"> </span>utilizza riso<span class=\"_ _2\"></span>rse fi<span class=\"_ _2\"></span>nanziarie esterne <span class=\"_ _2\"></span>sotto <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>di d<span class=\"_ _2\"></span>ebito. Variazioni <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di interesse <span class=\"_ _6\"></span>di<span class=\"_ _3e\"> </span>mercato <span class=\"_ _2\"></span>influenzano <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>costo e<span class=\"_ _2\"></span> il <span class=\"_ _6\"></span>rendimento <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>varie f<span class=\"_ _2\"></span>orme di<span class=\"_ _2\"></span> finanziam<span class=\"_ _2\"></span>ento inci<span class=\"_ _2\"></span>dendo<span class=\"_ _3e\"> </span>sul <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>oneri f<span class=\"_ _0\"></span>inanziari. Il <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>gestito <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>raverso <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>uso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>strumenti<span class=\"_ _3e\"> </span>finanziari derivati, di tipo <span class=\"ff7\">Interest Rate Swap</span>.<span class=\"_ _3e\"> </span>Al <span class=\"_ _10\"></span>31 <span class=\"_ _10\"></span>dicembre <span class=\"_ _10\"></span>2023 <span class=\"_ _10\"></span>il <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>presentava <span class=\"_ _10\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _10\"></span>finanziaria <span class=\"_ _10\"></span>verso <span class=\"_ _10\"></span>banche <span class=\"_ _10\"></span>per<span class=\"_ _3e\"> </span>finanziamenti <span class=\"_ _2\"></span>in diverse <span class=\"_ _6\"></span>forme tecniche <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>un im<span class=\"_ _2\"></span>porto totale <span class=\"_ _6\"></span>pari a <span class=\"_ _2\"></span>Euro <span class=\"ls14\">84</span>.<span class=\"ls6\">274</span> <span class=\"_ _2\"></span>migliaia,<span class=\"_ _3e\"> </span>su <span class=\"_ _9\"></span>cui <span class=\"_ _9\"></span>maturano <span class=\"_ _9\"></span>tassi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>interesse <span class=\"_ _9\"></span>variabili <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>corso <span class=\"_ _9\"></span>dell\u2019esercizio <span class=\"_ _9\"></span>202<span class=\"_ _0\"></span><span class=\"ff4\">3 <span class=\"_ _9\"></span>sono <span class=\"_ _15\"></span>stati<span class=\"_ _3e\"> </span></span>compresi <span class=\"_ _a\"> </span>tra <span class=\"_ _f\"> </span>lo <span class=\"_ _f\"> </span>1,3% <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span><span class=\"ff5\">l\u20198</span>,0%, <span class=\"_ _a\"> </span>n<span class=\"_ _0\"></span>onch\u00e9 <span class=\"_ _a\"> </span>disponibilit\u00e0 <span class=\"_ _a\"> </span>liquide<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>altre <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>finanziarie<span class=\"_ _3e\"> </span>assimilabili per Euro 70.078 migliaia.<span class=\"_ _3e\"> </span>A fronte di tale esposizio<span class=\"_ _2\"></span>ne <span class=\"_ _0\"></span>sono i<span class=\"_ _2\"></span>n essere <span class=\"_ _0\"></span>contratti di<span class=\"_ _2\"></span> <span class=\"ff7\">Interest Rate Swap </span>per un importo<span class=\"_ _3e\"> </span>nozionale complessivo residuo pari a Euro <span class=\"ls6\">28</span>.<span class=\"ls14\">51</span>6 migliaia.<span class=\"_ _3e\"> </span>Tali <span class=\"_ _10\"></span>contratti <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>resentano <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>nozionale <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>scalare <span class=\"_ _10\"></span>sulla <span class=\"_ _10\"></span>base <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>piano <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>ammortamento<span class=\"_ _3e\"> </span>dei <span class=\"_ _a\"> </span>finanziamenti <span class=\"_ _a\"> </span>sottostanti<span class=\"ff7\">,</span> <span class=\"_ _a\"> </span>come <span class=\"_ _a\"> </span>evidenziato <span class=\"_ _15\"> </span>nella <span class=\"_ _a\"> </span>successiva <span class=\"_ _a\"> </span>tabella <span class=\"_ _a\"> </span>(i <span class=\"_ _a\"> </span>valori<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>sono<span class=\"_ _3e\"> </span>espressi in Euro migliaia):<span class=\"_ _3e\"> </span>Nozionale<span class=\"_ _3e\"> </span>ScadenzaImporto<span class=\"_ _3e\"> </span>Tipologia di<span class=\"_ _3e\"> </span>contratto<span class=\"_ _3e\"> </span>Mark to Market<span class=\"_ _3e\"> </span>attivi<span class=\"_ _3e\"> </span>Mark to Market<span class=\"_ _3e\"> </span>(passivi)<span class=\"_ _3e\"> </span>Unicredit linea amortising<span class=\"_ _3e\"> </span>30/09/2024                <span class=\"ls16\">865 </span>IR Swap                      <span class=\"ls16\">22 </span>Unicredit linea bullet<span class=\"_ _3e\"> </span>31/10/2025             <span class=\"ls0\">1.000 </span>IR Swap                      <span class=\"ls16\">51 </span>Intesa linea amortising<span class=\"_ _3e\"> </span>30/09/2025                <span class=\"ls16\">717 </span>IR Swap                      <span class=\"ls16\">22 </span>Unicredit linea amortising<span class=\"_ _3e\"> </span>30/06/2024                <span class=\"ls16\">360 </span>IR Swap                      <span class=\"ls16\">15 </span>Unicredit linea amortising<span class=\"_ _3e\"> </span>31/12/2026             <span class=\"ls0\">6.000 </span>IR Swap                 <span class=\"ls0\">(112) </span>Unicredit linea bullet<span class=\"_ _3e\"> </span>30/06/2029             <span class=\"ls0\">2.000 </span>IR Swap                 <span class=\"ls0\">(112) </span>Unicredit linea amortising<span class=\"_ _3e\"> </span>30/06/2029             <span class=\"ls0\">4.412 </span>IR Swap                 <span class=\"ls0\">(149) </span>Unicredit linea amortising<span class=\"_ _3e\"> </span>30/10/2025             <span class=\"ls0\">1.416 </span>IR Swap                      <span class=\"ls16\">53 </span>Intesa linea amortising<span class=\"_ _3e\"> </span>31/01/2030             <span class=\"ls0\">3.250 </span>IR Swap                   <span class=\"ls0\">(81) </span>BPM linea amortising<span class=\"_ _3e\"> </span>31/01/2030             <span class=\"ls0\">3.250 </span>IR Swap                   <span class=\"ls0\">(81) </span>Intesa linea bullet<span class=\"_ _3e\"> </span>31/01/2030             <span class=\"ls0\">1.500 </span>IR Swap                   <span class=\"ls0\">(65) </span>BPM linea bullet<span class=\"_ _3e\"> </span>31/01/2030             <span class=\"ls0\">1.500 </span>IR Swap                   <span class=\"ls0\">(65) </span>Intesa linea amortising<span class=\"_ _3e\"> </span>30/07/2029                <span class=\"ls16\">981 </span>IR Swap                      <span class=\"ls16\">84 </span>Intesa linea amortising<span class=\"_ _3e\"> </span>06/08/2029             <span class=\"ls0\">1.266 </span>IR Swap                      <span class=\"ls16\">91 </span>Totale           <span class=\"ls16\">28.516 </span>                    <span class=\"ls16\">338 </span>                 <span class=\"ls0\">(665) </span>La seguente <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>abella <span class=\"_ _2\"></span>illustra la<span class=\"_ _2\"></span> sensitivit\u00e0 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>una variazione <span class=\"_ _2\"></span>possibile <span class=\"_ _2\"></span>dei tassi <span class=\"_ _2\"></span>di i<span class=\"_ _2\"></span>nteresse su<span class=\"_ _3e\"> </span>quella <span class=\"_ _17\"> </span>porzione <span class=\"_ _17\"> </span>di <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _17\"> </span>e<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>finanziamenti<span class=\"ff6 fs7\"> <span class=\"_ _17\"> </span></span>a <span class=\"_ _17\"> </span>tasso <span class=\"_ _17\"> </span>variabile, <span class=\"_ _19\"> </span>dopo <span class=\"_ _18\"> </span>gli <span class=\"_ _17\"> </span>effetti <span class=\"_ _17\"> </span>della<span class=\"_ _3e\"> </span>contabilizzazione delle c<span class=\"_ _2\"></span>operture. Con <span class=\"_ _2\"></span>tutte le al<span class=\"_ _2\"></span>tre variabili <span class=\"_ _2\"></span>mantenute costanti, e <span class=\"_ _2\"></span>quindi<span class=\"_ _3e\"> </span>sulla <span class=\"_ _15\"></span>base <span class=\"_ _9\"></span>del <span class=\"_ _15\"></span>valore <span class=\"_ _9\"></span>del <span class=\"_ _15\"></span>debito <span class=\"_ _9\"></span>finanziario <span class=\"_ _15\"></span>verso <span class=\"_ _9\"></span>banche <span class=\"_ _15\"> </span>a <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _15\"></span>periodo <span class=\"_ _9\"></span>e <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"></span>flussi <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>rimborso <span class=\"_ _2\"></span>previsti nei<span class=\"_ _2\"></span> risp<span class=\"_ _2\"></span>ett<span class=\"_ _0\"></span>ivi <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>iani <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ammortamento, tale <span class=\"_ _2\"></span>variazione <span class=\"_ _2\"></span>positiva <span class=\"_ _2\"></span>o n<span class=\"_ _2\"></span>egativa<span class=\"_ _3e\"> </span>nei tassi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interesse comporterebbe <span class=\"_ _2\"></span>maggiori <span class=\"_ _2\"></span>o minori <span class=\"_ _2\"></span>proventi <span class=\"_ _2\"></span>e oneri <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>al lordo<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>effetto fiscale come sotto riportato:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>-500BP-250BP+250BP+500BP<span class=\"_ _3e\"> </span>(Minori) / Maggiori proventi finanziari              <span class=\"ls0\">(5) </span>              <span class=\"ls0\">(3) </span>                <span class=\"ls16\">3 </span>                <span class=\"ls16\">5 </span>Minori / (Maggiori) oneri finanziari         <span class=\"ls0\">2.574 </span>         <span class=\"ls0\">1.664 </span>          <span class=\"ls0\">(624) </span>       <span class=\"ls0\">(1.<span class=\"ls16\">775<span class=\"ls1f\">) </span></span></span>Totale         <span class=\"ls16\">2.568<span class=\"ls0\"> </span></span>         <span class=\"ls16\">1.662<span class=\"ls0\"> </span></span>          <span class=\"ls0\">(621) </span>       <span class=\"ls0\">(1.<span class=\"ls16\">769</span>) </span>Rischio <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>rimis<span class=\"_ _0\"></span>urazione <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _12\"></span>finanziarie <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>earn <span class=\"_ _12\"></span>out, <span class=\"_ _12\"></span>put <span class=\"_ _12\"></span>&amp; <span class=\"_ _12\"></span>call <span class=\"_ _10\"></span>option<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>lon<span class=\"_ _0\"></span>g<span class=\"_ _3e\"> </span>term incentive plan<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>debiti <span class=\"_ _12\"></span>finanziari <span class=\"_ _12\"></span>comprendono <span class=\"_ _0\"></span>la <span class=\"_ _12\"></span>miglior <span class=\"_ _12\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>attuale <span class=\"_ _12\"></span>degli <span class=\"_ _10\"></span><span class=\"ff7\">earn<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>out<span class=\"ff4\"> <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>delle<span class=\"_ _3e\"> </span></span></span>put <span class=\"_ _12\"></span>&amp; <span class=\"_ _10\"></span>call<span class=\"ff4\"> <span class=\"_ _0\"></span>stipulati <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>i <span class=\"_ _0\"></span>soci <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>minoranza <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>acquisite, <span class=\"_ _12\"></span>nonch\u00e9 <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span></span>long <span class=\"_ _12\"></span>term<span class=\"_ _3e\"> </span>incentive plan<span class=\"ff4\"> <span class=\"_ _2\"></span>spettante agli amministratori <span class=\"_ _2\"></span>della Societ\u00e0. I<span class=\"_ _2\"></span> valori <span class=\"_ _2\"></span>dell<span class=\"ff5\">\u2019<span class=\"ff7\">earn out</span></span> e <span class=\"_ _2\"></span>delle <span class=\"ff7\">put<span class=\"_ _3e\"> </span></span></span>&amp; <span class=\"_ _10\"></span>call<span class=\"ff4\"> <span class=\"_ _12\"></span>sono <span class=\"_ _10\"></span>direttamente <span class=\"_ _12\"></span>connessi <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>raggiungimento <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>determinati <span class=\"_ _12\"></span>target <span class=\"_ _10\"></span>economici <span class=\"_ _12\"></span>e<span class=\"_ _3e\"> </span></span>finanziari da parte delle societ\u00e0 acquisite <span class=\"_ _0\"></span>(generalmente EBITDA e PFN contrattualmente<span class=\"_ _3e\"> </span>definite) <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>periodi <span class=\"_ _12\"></span>successivi all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>rollo. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>valore <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>riconoscimento<span class=\"_ _3e\"> </span>del <span class=\"_ _16\"> </span>piano <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>incentivazione, <span class=\"_ _16\"> </span>invece, <span class=\"_ _13\"> </span>sono <span class=\"_ _16\"> </span>legati <span class=\"_ _13\"> </span>all\u2019apprezzamento <span class=\"_ _16\"> </span>della <span class=\"_ _13\"> </span>qu<span class=\"_ _0\"></span>otazione<span class=\"_ _3e\"> </span>dell\u2019azione della <span class=\"_ _0\"></span>Societ\u00e0. <span class=\"ff4\">Tali <span class=\"_ _0\"></span>passivit\u00e0 finanziarie vengono <span class=\"_ _0\"></span>rimisurate a ogni <span class=\"_ _0\"></span>fine periodo<span class=\"_ _3e\"> </span></span>o quando si verifica l<span class=\"ff5\">\u2019</span>evento <span class=\"_ _0\"></span>che ne prevede la liquidazione e i relativi effetti sono riflessi<span class=\"_ _3e\"> </span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico tra <span class=\"_ _0\"></span>gli on<span class=\"_ _0\"></span>eri o <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>proventi f<span class=\"_ _0\"></span>inanziari, <span class=\"_ _0\"></span>unitamente <span class=\"_ _0\"></span>alla stima <span class=\"_ _0\"></span>del cost<span class=\"_ _0\"></span>o di<span class=\"_ _3e\"> </span>attualizzazione delle citate passivit\u00e0 finanziarie.<span class=\"_ _3e\"> </span>Per <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>analisi <span class=\"_ _6\"></span>di se<span class=\"_ _2\"></span>nsitivit\u00e0 <span class=\"_ _2\"></span>sul <span class=\"_ _2\"></span>rischio <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>rimisurazione <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span><span class=\"ff7\">earn <span class=\"_ _2\"></span>out<span class=\"ff4\"> <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>delle <span class=\"_ _2\"></span><span class=\"ff7\">put <span class=\"_ _2\"></span>&amp; <span class=\"_ _2\"></span>call <span class=\"_ _2\"></span>option<span class=\"_ _3e\"> </span></span></span></span>si <span class=\"_ _30\"> </span>\u00e8 <span class=\"_ _33\"> </span>ipotizzata <span class=\"_ _30\"> </span>una <span class=\"_ _30\"> </span>variaz<span class=\"_ _0\"></span>ione <span class=\"_ _30\"> </span>aumentativa <span class=\"_ _30\"> </span>o <span class=\"_ _30\"> </span>d<span class=\"_ _0\"></span>iminutiva<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>del <span class=\"_ _30\"> </span>10% <span class=\"_ _30\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>EBITDA<span class=\"_ _3e\"> </span>contrattualmente <span class=\"_ _13\"> </span>previsto <span class=\"_ _13\"> </span>nei <span class=\"_ _13\"> </span>diversi <span class=\"_ _13\"> </span>anni <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _3b\"> </span>p<span class=\"_ _0\"></span>iano <span class=\"_ _13\"> </span>interessati, <span class=\"_ _13\"> </span>nonch\u00e9 <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>tasso <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>conversione <span class=\"_ _6\"></span>dell<span class=\"ff5\">\u2019</span>EBITDA <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>PFN <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>60%. <span class=\"_ _6\"></span>I <span class=\"_ _2\"></span>relativi <span class=\"_ _7\"></span>effetti <span class=\"_ _2\"></span>a <span class=\"_ _7\"></span>livello <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>risultato <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>prima<span class=\"_ _3e\"> </span>delle imposte sono sintetizzati nella seguente tabella:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000*<span class=\"_ _3e\"> </span>ActualEBITDA +10%<span class=\"_ _3e\"> </span>EBITDA -<span class=\"ls16\">10%<span class=\"_ _3e\"> </span></span>Earn out           <span class=\"ls0\">18.380 </span>           <span class=\"ls0\">20.566 </span>          <span class=\"ls0\">13.410 </span>Put &amp; Call           <span class=\"ls0\">54.580 </span>           <span class=\"ls0\">61.098 </span>          <span class=\"ls0\">45.424 </span>Totale            <span class=\"ls16\">72.960 </span>           <span class=\"ls16\">81.665 </span>          <span class=\"ls16\">58.834 </span>* tasso di conversione dell'EBITDA in PFN<span class=\"_ _2\"></span> stimato par<span class=\"_ _0\"></span>i al 60%<span class=\"_ _3e\"> </span>Rischio di prezzo<span class=\"_ _3e\"> </span>I <span class=\"_ _13\"> </span>listini <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>acquisto <span class=\"_ _13\"> </span>hanno <span class=\"_ _16\"> </span>normalmente <span class=\"_ _13\"> </span>durata <span class=\"_ _13\"> </span>annuale,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>mentre <span class=\"_ _13\"> </span>i <span class=\"_ _13\"> </span>listini <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>vendita<span class=\"_ _3e\"> </span>recepiscono <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>endenzialmente <span class=\"_ _12\"></span>neutralizzano <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>au<span class=\"_ _0\"></span>menti <span class=\"_ _12\"></span>sugli <span class=\"_ _12\"></span>acquisti. <span class=\"_ _12\"></span>Pur <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>presenza<span class=\"_ _3e\"> </span>di <span class=\"_ _a\"> </span>uno <span class=\"_ _a\"> </span>scenario <span class=\"_ _a\"> </span>inflattivo <span class=\"_ _a\"> </span>ne<span class=\"ff5\">l <span class=\"_ _a\"> </span>corso <span class=\"_ _a\"> </span>dell\u2019anno</span>, <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>impatto <span class=\"_ _a\"> </span>dell<span class=\"ff5\">\u2019</span>aumento <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>prezzi <span class=\"_ _a\"> </span>delle<span class=\"_ _3e\"> </span>materie <span class=\"_ _0\"></span>prime <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sta<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>limitato, <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>in <span class=\"_ _12\"></span>ragione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>capacit\u00e0 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>Gruppo <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>adeguare i listini di vendita in tal senso e mantene<span class=\"_ _2\"></span>re inalterata la marginalit\u00e0.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "Rischio cambio<span class=\"_ _3e\"> </span>Il <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>cambio \u00e8 <span class=\"_ _0\"></span>il rischio <span class=\"_ _0\"></span>che il <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> o <span class=\"_ _0\"></span>i flussi <span class=\"_ _0\"></span>di cassa <span class=\"_ _0\"></span>futuri di <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _0\"></span>si<span class=\"_ _3e\"> </span>modifichino a seguito di variazioni dei tassi di ca<span class=\"_ _2\"></span>mbio.<span class=\"_ _3e\"> </span>Il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>esposto <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>modo <span class=\"_ _6\"></span>limitato <span class=\"_ _6\"></span>ai <span class=\"_ _2\"></span>rischi <span class=\"_ _7\"></span>derivanti <span class=\"_ _2\"></span>dalle <span class=\"_ _6\"></span>fluttuazioni <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>cambio<span class=\"_ _3e\"> </span>che possono influire sul risultato economico e sul patrimonio netto in considerazione del<span class=\"_ _3e\"> </span>fatto c<span class=\"_ _2\"></span>he le <span class=\"_ _2\"></span>transazioni prevalenti <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>in euro<span class=\"ff6\"> </span>e<span class=\"_ _2\"></span> che <span class=\"_ _2\"></span>gli inves<span class=\"_ _2\"></span>timenti netti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>entit\u00e0 estere<span class=\"_ _3e\"> </span>(rischio <span class=\"_ _12\"></span>traslativo) <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>Gruppo <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>limitati. <span class=\"_ _10\"></span>Poich\u00e9 <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>incassi <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>pagamenti <span class=\"_ _10\"></span>nella <span class=\"_ _12\"></span>valuta<span class=\"_ _3e\"> </span>dollaro <span class=\"_ _10\"></span>americano <span class=\"_ _9\"></span>si <span class=\"_ _10\"></span>compensano <span class=\"_ _10\"></span>parzialmente, <span class=\"_ _10\"></span>il <span class=\"_ _9\"></span>rischio <span class=\"_ _10\"></span>valutario <span class=\"_ _10\"></span>risulta <span class=\"_ _9\"></span>contenuto, <span class=\"_ _10\"></span><span class=\"ls12\">e<span class=\"_ _3e\"> </span></span>quindi <span class=\"_ _0\"></span>non <span class=\"_ _12\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>ritenuto <span class=\"_ _0\"></span>necessario <span class=\"_ _0\"></span>operare <span class=\"_ _0\"></span>coperture <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cambio. <span class=\"_ _0\"></span>L<span class=\"ff5\">\u2019</span><span class=\"lsd\">ut<span class=\"_ _0\"></span></span>ilizzo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valute <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>di<span class=\"_ _3e\"> </span>fuori  di  euro,  dollaro  statunitense  e  sterlina  inglese  nelle  tra<span class=\"_ _2\"></span>nsazioni  commerciali  \u00e8<span class=\"_ _3e\"> </span>pressoch\u00e9 nullo.<span class=\"_ _3e\"> </span>La seguente <span class=\"_ _2\"></span>tabella illustra la<span class=\"_ _2\"></span> sensitivit\u00e0 <span class=\"_ _2\"></span>a una var<span class=\"_ _2\"></span>iazione possibile <span class=\"_ _2\"></span>del tasso di<span class=\"_ _2\"></span> cambio d<span class=\"_ _2\"></span>el<span class=\"_ _3e\"> </span>dollaro  USA <span class=\"_ _13\"> </span>e  della <span class=\"_ _3b\"> </span>sterlina  inglese, <span class=\"_ _13\"> </span>con  tutte  le <span class=\"_ _13\"> </span>altre  variabili  mantenute <span class=\"_ _13\"> </span>costanti.<span class=\"_ _3e\"> </span>L<span class=\"ff5\">\u2019</span>effetto <span class=\"_ _10\"></span>sul <span class=\"_ _9\"></span>risultato <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>prima <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _10\"></span>imposte <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _10\"></span>dovuto <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>cambi<span class=\"_ _2\"></span>amenti <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>passivit\u00e0 <span class=\"_ _f\"> </span>monetarie <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>essere<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>fine <span class=\"_ _f\"> </span>periodo, <span class=\"_ _a\"> </span>mentre <span class=\"_ _a\"> </span>quello <span class=\"_ _a\"> </span>sul<span class=\"_ _3e\"> </span></span>patrimonio <span class=\"_ _17\"> </span>netto <span class=\"_ _18\"> </span>ante <span class=\"_ _17\"> </span>imposte <span class=\"_ _17\"> </span>comprende <span class=\"_ _17\"> </span>anch<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>effetto <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>traduzione <span class=\"_ _17\"> </span>delle<span class=\"_ _3e\"> </span>attivit\u00e0/passivit\u00e0 <span class=\"_ _a\"> </span>nette <span class=\"_ _15\"></span>delle <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>consolidate <span class=\"_ _15\"> </span>est<span class=\"_ _0\"></span>ere. <span class=\"_ _15\"> </span>L<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _a\"> </span>alle<span class=\"_ _3e\"> </span>variazioni dei cambi per tutte le altre valute ester<span class=\"_ _2\"></span>e non \u00e8 materiale.<span class=\"_ _3e\"> </span><div class=\"c we2 h21 gs240\"><div class=\"t m0 x40 h1f y127 ffc fsa fc0 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span><span class=\"ff7\"> </span></div></div><div class=\"c we3 h21 gs241\"><div class=\"t m0 x5a h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">-<span class=\"ls16\">10%</span> </div></div><div class=\"c we4 h21 gs242\"><div class=\"t m0 x4f h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">-<span class=\"ls16\">5%<span class=\"_ _3e\"> </span></span> </div></div><div class=\"c we3 h21 gs243\"><div class=\"t m0 x4f h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">+5% </div></div><div class=\"c we5 h21 gs244\"><div class=\"t m0 x3c h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">+10%<span class=\"_ _3e\"> </span> </div></div><div class=\"c we2 h33 gs245\"><div class=\"t m0 x40 h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">Utile/(perdita) su cambi derivante da un<span class=\"_ _2\"></span>a oscil<span class=\"_ _0\"></span>lazione del<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">tasso di cambio euro/dollaro USA </div></div><div class=\"c we3 h33 gs246\"><div class=\"t m0 x66 h13 y185 ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">394 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c we4 h33 gs247\"><div class=\"t m0 x66 h13 y185 ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">187 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c we3 h33 gs248\"><div class=\"t m0 x4c h13 y185 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(169) </span><span class=\"ls0\"> </span></div></div><div class=\"c we5 h33 gs249\"><div class=\"t m0 x4c h13 y185 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(323) </span><span class=\"ls0\"> </span></div></div><div class=\"c we2 h33 gs24a\"><div class=\"t m0 x40 h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">Utile/(perdita) su cambi derivante da un<span class=\"_ _2\"></span>a oscil<span class=\"_ _0\"></span>lazione del<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">tasso di cambio euro/sterlina UK </div></div><div class=\"c we3 h33 gs24b\"><div class=\"t m0 x4c h13 y201 ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(199) </span><span class=\"ls0\"> </span></div></div><div class=\"c we4 h33 gs24c\"><div class=\"t m0 x4c h13 y201 ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(94) </span><span class=\"ls0\"> </span></div></div><div class=\"c we3 h33 gs24d\"><div class=\"t m0 x4c h13 y201 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">85 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c we5 h33 gs24e\"><div class=\"t m0 x66 h13 y201 ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">163 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c we2 h20 gs24f\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Totale </div></div><div class=\"c we3 h20 gs250\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">196 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c we4 h20 gs251\"><div class=\"t m0 x4c h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">93 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c we3 h20 gs252\"><div class=\"t m0 x4c h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(84) </span><span class=\"ls0\"> </span></div></div><div class=\"c we5 h20 gs253\"><div class=\"t m0 x4c h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(160) </span><span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "GESTIONE DEL CAPITALE<span class=\"_ _3e\"> </span>Ai <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ini <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _6\"></span>gestione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>capitale <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>Gruppo, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>definito <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>questo <span class=\"_ _2\"></span>comprende <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>capitale<span class=\"_ _3e\"> </span>sociale <span class=\"_ _0\"></span>emesso, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>riserva <span class=\"_ _0\"></span>sovraprezzo <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tutte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>riserve, <span class=\"_ _0\"></span>ivi <span class=\"_ _0\"></span>compreso <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>utili<span class=\"_ _3e\"> </span>a nuovo (patrimonio netto di Gruppo).<span class=\"_ _3e\"> </span>Gli <span class=\"_ _12\"></span>obiettivi <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _12\"></span>gestione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>capitale <span class=\"_ _12\"></span>sono <span class=\"_ _10\"></span>principalmente <span class=\"_ _12\"></span>legati <span class=\"_ _12\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ottenimento <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>un<span class=\"_ _3e\"> </span>rating <span class=\"_ _2\"></span>creditizio <span class=\"_ _6\"></span>forte, <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>sosten<span class=\"_ _0\"></span>ere<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>operative,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>e la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>crescita <span class=\"_ _6\"></span>anche <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>linee<span class=\"_ _3e\"> </span>esterne e massimizzare il valore per gli azionisti.<span class=\"_ _3e\"> </span>Il <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _a\"> </span>monitora <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>seguendo <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>andamento <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>rapporto <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>indebitamento,<span class=\"_ _3e\"> </span>derivante <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _a\"> </span>confronto <span class=\"_ _f\"> </span>tra <span class=\"_ _a\"> </span>il  valor<span class=\"_ _2\"></span>e  d<span class=\"_ _2\"></span>ella <span class=\"_ _f\"> </span>posizione <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _a\"> </span>netta <span class=\"_ _f\"> </span>(indebitamento<span class=\"_ _3e\"> </span>finanziario) <span class=\"_ _13\"> </span>e <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>patrimonio <span class=\"_ _16\"> </span>netto <span class=\"_ _16\"> </span>consolidato. <span class=\"_ _13\"> </span>Il <span class=\"_ _16\"> </span>Gruppo <span class=\"_ _16\"> </span>include <span class=\"_ _13\"> </span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019indebitamento<span class=\"_ _3e\"> </span></span>finanziario <span class=\"_ _a\"> </span>netto <span class=\"_ _a\"> </span>i <span class=\"_ _15\"></span>prestiti <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>i <span class=\"_ _a\"> </span>finanziamenti, <span class=\"_ _a\"> </span>ivi <span class=\"_ _15\"> </span>inclusi <span class=\"_ _a\"> </span>i <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _15\"> </span>per <span class=\"_ _a\"> </span>leasing <span class=\"_ _15\"> </span>finanziari <span class=\"_ _a\"> </span>e<span class=\"_ _3e\"> </span>operativi, i con<span class=\"_ _0\"></span>tratti derivati, i debiti per <span class=\"_ _0\"></span>acquisizione di aziende (<span class=\"_ _0\"></span><span class=\"ff7\">earn <span class=\"_ _0\"></span>out</span> <span class=\"ls7\">e <span class=\"_ _0\"></span></span>opzioni put),<span class=\"_ _3e\"> </span>al <span class=\"_ _15\"> </span>netto <span class=\"_ _15\"> </span>delle <span class=\"_ _a\"> </span>disponibilit\u00e0 <span class=\"_ _15\"></span>liquide <span class=\"_ _15\"></span>e <span class=\"_ _15\"></span>mezzi <span class=\"_ _15\"></span>equivalenti <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>le <span class=\"_ _15\"></span>attivit\u00e0 <span class=\"_ _15\"> </span>finanziarie <span class=\"_ _15\"> </span>correnti<span class=\"_ _3e\"> </span>assimilabili.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>31/12/202231/12/2023<span class=\"_ _3e\"> </span>Indebitamento finanziario netto           <span class=\"ls0\">84.105 </span>         <span class=\"ls0\">120.948 </span>Patrimonio netto di Gruppo           <span class=\"ls0\">58.780 </span>         <span class=\"ls16\">154.378<span class=\"ls0\"> </span></span>Rapporto PFN/Patrimonio Netto di Gruppo               <span class=\"ls0\">1,43 </span>               <span class=\"ls0\">0,78 </span>La <span class=\"_ _10\"></span>variazione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>rapporto <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>connessa <span class=\"_ _10\"></span>sia <span class=\"_ _10\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>incremento <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>indebitamento <span class=\"_ _10\"></span>finanziario<span class=\"_ _3e\"> </span>netto <span class=\"_ _0\"></span>per <span class=\"_ _12\"></span>effetto <span class=\"_ _0\"></span>delle <span class=\"_ _12\"></span>acquisizioni <span class=\"_ _0\"></span>perfezionate <span class=\"_ _0\"></span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ese<span class=\"_ _0\"></span>rcizio <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione<span class=\"_ _3e\"> </span>del  pa<span class=\"_ _2\"></span>trimonio  netto,  <span class=\"ff5\">d<span class=\"_ _2\"></span>erivante  principalmente <span class=\"_ _a\"> </span>all\u2019au<span class=\"_ _0\"></span>mento <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>capitale <span class=\"_ _f\"> </span>relativo  all<span class=\"_ _2\"></span>a<span class=\"_ _3e\"> </span></span>quotazione della Societ\u00e0.<span class=\"_ _3e\"> </span>La <span class=\"_ _10\"></span>gestione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>capitale <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>Gruppo <span class=\"_ _10\"></span>mira, <span class=\"_ _10\"></span>tra <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>altro, <span class=\"_ _10\"></span>ad <span class=\"_ _10\"></span>assicurare <span class=\"_ _12\"></span>che <span class=\"_ _10\"></span>siano <span class=\"_ _10\"></span>rispettati <span class=\"_ _10\"></span>i<span class=\"_ _3e\"> </span>covenants <span class=\"_ _f\"> </span>legati  ai<span class=\"_ _2\"></span>  fi<span class=\"_ _2\"></span>nanziamenti  fr<span class=\"_ _2\"></span>uttiferi <span class=\"_ _f\"> </span>e  ai<span class=\"_ _2\"></span>  prestiti,<span class=\"_ _2\"></span>  che <span class=\"_ _a\"> </span>definiscono  i <span class=\"_ _a\"> </span>requisiti <span class=\"_ _f\"> </span>di<span class=\"_ _3e\"> </span>struttura <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>atrimoniale. <span class=\"_ _15\"></span>Violazioni <span class=\"_ _a\"> </span>nei <span class=\"_ _15\"> </span>covenants <span class=\"_ _a\"> </span>consentirebbero <span class=\"_ _15\"> </span>alle <span class=\"_ _a\"> </span>banche <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>poter<span class=\"_ _3e\"> </span>chiedere il rimborso immediato di<span class=\"_ _2\"></span> p<span class=\"_ _0\"></span>restiti e finanziamenti. Al 31 <span class=\"_ _2\"></span>dicembre 2023 risultano<span class=\"_ _3e\"> </span>rispettati <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>\u201ccovenant\u201d <span class=\"_ _2\"></span>valevoli <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>finanziamenti <span class=\"_ _6\"></span>erogati <span class=\"_ _2\"></span>da<span class=\"_ _0\"></span><span class=\"ff4\"> <span class=\"_ _2\"></span>Unicredit <span class=\"_ _6\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>capogruppo <span class=\"_ _2\"></span>IDB,<span class=\"_ _3e\"> </span></span>alle controllate<span class=\"_ _2\"></span> Cenacchi <span class=\"_ _2\"></span>International <span class=\"_ _2\"></span>S.r.l., Saba <span class=\"_ _2\"></span>Italia S.r.l., <span class=\"_ _2\"></span>Modar S.<span class=\"_ _2\"></span>p.A., <span class=\"ls7\">e <span class=\"_ _2\"></span><span class=\"ls0\">Flexalighting<span class=\"_ _3e\"> </span></span></span>S.r.l., <span class=\"_ _9\"></span>sul <span class=\"_ _15\"> </span>finanziamento <span class=\"_ _15\"></span>erogato <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _15\"> </span><span class=\"ff7\">pool</span> <span class=\"_ _9\"></span>Intesa <span class=\"_ _15\"></span>Sanpaolo <span class=\"_ _15\"></span>/ <span class=\"_ _9\"></span>BPM <span class=\"_ _a\"> </span>alla <span class=\"_ _9\"></span>controllata <span class=\"_ _15\"></span>Cubo<span class=\"_ _3e\"> </span>Design S.r.l. e <span class=\"ls10\">su</span>l fina<span class=\"_ _2\"></span>nziamento erogato <span class=\"ls5\">da</span> Cassa <span class=\"_ _2\"></span>Depositi e Prestiti alla capogruppo I<span class=\"_ _2\"></span>DB.<span class=\"_ _3e\"> </span>Gamma <span class=\"_ _10\"></span>Arredamenti <span class=\"_ _12\"></span>International <span class=\"_ _12\"></span>S.p.A.<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>in<span class=\"_ _0\"></span>vece, <span class=\"_ _12\"></span>non <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>riuscita <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>rispettare <span class=\"_ _10\"></span>il<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>covenant<span class=\"_ _3e\"> </span>finanziario  che  in<span class=\"_ _0\"></span>siste  sul  finanziamento  in <span class=\"_ _13\"> </span>essere  con <span class=\"_ _13\"> </span>Unicredit <span class=\"_ _13\"> </span>stante  un  risu<span class=\"_ _0\"></span>ltato<span class=\"_ _3e\"> </span>operativo <span class=\"_ _a\"> </span>inferiore <span class=\"_ _15\"> </span>alle <span class=\"_ _15\"> </span>att<span class=\"_ _0\"></span>ese. <span class=\"_ _15\"> </span>La <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _15\"> </span>ha <span class=\"_ _a\"> </span>per\u00f2 <span class=\"_ _15\"> </span>ottenuto <span class=\"_ _a\"> </span>specifico <span class=\"_ _a\"> </span><span class=\"ff7\">waiver</span> <span class=\"_ _a\"> </span>da <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>arte<span class=\"_ _3e\"> </span>dell\u2019istituto  finanziario <span class=\"_ _f\"> </span>entro  la <span class=\"_ _f\"> </span>data  del  31  di<span class=\"_ _2\"></span>cembre  2023.  <span class=\"ff4\">Per  maggiori  dettagli  si<span class=\"_ _3e\"> </span></span>rimanda alla Nota <span class=\"ls14\">17</span>.<span class=\"fs7\"> <span class=\"_ _3c\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "2.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ff8\">A<span class=\"_ _0\"></span>ttivit\u00e0 immateriali<span class=\"_ _3e\"> </span></span></span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>seguito la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>e la <span class=\"_ _12\"></span>movimentazione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _3e\"> </span>dicembre 2022 e al 31 dicembre 2023:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000AvviamentoMarchiModelli<span class=\"_ _3e\"> </span>Relazioni con la<span class=\"_ _3e\"> </span>clientela e<span class=\"_ _3e\"> </span>portafoglio ordini<span class=\"_ _3e\"> </span>Altre<span class=\"_ _3e\"> </span>attivit\u00e0<span class=\"_ _3e\"> </span>immaterialiTotale<span class=\"_ _3e\"> </span>valore lordo iniziale         <span class=\"ls0\">57.119 </span>      <span class=\"ls0\">26.220 </span>      <span class=\"ls0\">12.474 </span>                    <span class=\"ls0\">33.159 </span>           <span class=\"ls0\">2.962 </span>    <span class=\"ls0\">131.935<span class=\"_ _3e\"> </span></span>fondo ammortamento iniziale      <span class=\"ls0\">(7.002) </span>                  <span class=\"ls0\">(12.275) </span>        <span class=\"ls0\">(1.885) </span>    <span class=\"ls0\">(21.161)<span class=\"_ _3e\"> </span></span>valore netto iniziale 01/01/2022         <span class=\"ls16\">57.119 </span>      <span class=\"ls16\">26.220 </span>        <span class=\"ls16\">5.472 </span>                    <span class=\"ls16\">20.883 </span>           <span class=\"ls16\">1.078 </span>    <span class=\"ls16\">110.774<span class=\"_ _3e\"> </span></span>movimenti del periodo<span class=\"_ _3e\"> </span>acquisizioni             <span class=\"ls16\">10 </span>             <span class=\"ls16\">19 </span>              <span class=\"ls16\">480 </span>           <span class=\"ls16\">510<span class=\"_ _3e\"> </span></span>aggregazioni aziendali         <span class=\"ls0\">14.868 </span>        <span class=\"ls0\">6.967 </span>        <span class=\"ls0\">4.362 </span>                      <span class=\"ls0\">1.708 </span>      <span class=\"ls0\">27.905<span class=\"_ _3e\"> </span></span>cessioni           <span class=\"ls0\">(169) </span>         <span class=\"ls0\">(169) </span>altre variazioni           <span class=\"ls0\">(308) </span>             <span class=\"ls0\">(3) </span>           <span class=\"ls0\">(27) </span>                           <span class=\"ls0\">(0) </span>           <span class=\"ls0\">(160) </span>         <span class=\"ls0\">(498) </span>ammortamento del periodo      <span class=\"ls0\">(1.130) </span>                    <span class=\"ls0\">(3.458) </span>           <span class=\"ls0\">(309) </span>      <span class=\"ls0\">(4.898)<span class=\"_ _3e\"> </span></span>aggregazioni aziendali (fondo)              <span class=\"ls0\">-<span class=\"_ _3e\"> </span></span>dismissioni fondo per cessioni              <span class=\"ls16\">169 </span>           <span class=\"ls16\">169<span class=\"_ _3e\"> </span></span>altre variazioni fondo               <span class=\"ls16\">1 </span>                <span class=\"ls16\">87 </span>             <span class=\"ls16\">89<span class=\"_ _3e\"> </span></span>totale movimenti del periodo         <span class=\"ls16\">14.560 </span>        <span class=\"ls16\">6.974 </span>        <span class=\"ls16\">3.225 </span>                    <span class=\"ls0\">(1.750) </span>                <span class=\"ls16\">99 </span>      <span class=\"ls16\">23.108<span class=\"_ _3e\"> </span></span>valore lordo finale         <span class=\"ls0\">71.679 </span>      <span class=\"ls0\">33.194 </span>      <span class=\"ls0\">16.828 </span>                    <span class=\"ls0\">34.867 </span>           <span class=\"ls0\">3.114 </span>    <span class=\"ls0\">159.682<span class=\"_ _3e\"> </span></span>fondo ammortamento finale      <span class=\"ls0\">(8.131) </span>                  <span class=\"ls0\">(15.733) </span>        <span class=\"ls0\">(1.937) </span>    <span class=\"ls0\">(25.801)<span class=\"_ _3e\"> </span></span>valore netto finale 31/12/2022         <span class=\"ls16\">71.679 </span>      <span class=\"ls16\">33.194 </span>        <span class=\"ls16\">8.697 </span>                    <span class=\"ls16\">19.133 </span>           <span class=\"ls16\">1.176 </span>    <span class=\"ls16\">133.881</span><div class=\"c w64 h35 gs319\"><div class=\"t m0 x40 h1f y127 ffc fsa fc0 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff7\"> </span></div></div><div class=\"c w73 h35 gs31a\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Avviamento </div></div><div class=\"c w47 h35 gs31b\"><div class=\"t m0 x3c h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Marchi </div></div><div class=\"c w48 h35 gs31c\"><div class=\"t m0 x48 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Modelli<span class=\"_ _3e\"> </span> </div></div><div class=\"c wff h35 gs31d\"><div class=\"t m0 x3c h13 y128 ff4 fsa fc0 sc0 ls0 ws0\">Relazioni con la<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x46 h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">clientela e<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4c h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">portafoglio ordini<span class=\"_ _3e\"> </span> </div></div><div class=\"c w36 h35 gs31e\"><div class=\"t m0 x41 h13 y128 ff4 fsa fc0 sc0 ls0 ws0\">Altre<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4f h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x42 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">immateriali </div></div><div class=\"c w47 h35 gs31f\"><div class=\"t m0 x5a h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Totale<span class=\"_ _3e\"> </span> </div></div><div class=\"c w64 h20 gs320\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">valore lordo iniziale </div></div><div class=\"c w73 h20 gs321\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">71.679 </span><span class=\"ls0\"> </span></div></div><div class=\"c w47 h20 gs322\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">33.194 </span><span class=\"ls0\"> </span></div></div><div class=\"c w48 h20 gs323\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">16.828 </span><span class=\"ls0\"> </span></div></div><div class=\"c wff h20 gs324\"><div class=\"t m0 x4e h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">34.867 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs325\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">3.114 </span><span class=\"ls0\"> </span></div></div><div class=\"c w47 h20 gs326\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls0\">159.682 </span><span class=\"ls0\"> </span></div></div><div class=\"c w64 h20 gs327\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">fondo ammortamento iniziale </div></div><div class=\"c w48 h20 gs328\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(8.131) </span><span class=\"ls0\"> </span></div></div><div class=\"c wff h20 gs329\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                  <span class=\"ls0\">(15.733) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs32a\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(1.937) </span><span class=\"ls0\"> </span></div></div><div class=\"c w47 h20 gs32b\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls0\">(25.801) </span><span class=\"ls0\"> </span></div></div><div class=\"c w64 h20 gs32c\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">valore netto iniziale 01/01/2023 </div></div><div class=\"c w73 h20 gs32d\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">71.679 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w47 h20 gs32e\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls16\">33.194 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w48 h20 gs32f\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls16\">8.697 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wff h20 gs330\"><div class=\"t m0 x4e h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls16\">19.133 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w36 h20 gs331\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">1.176 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w47 h20 gs332\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls16\">133.881 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w64 h20 gs333\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">movimenti del periodo<span class=\"_ _3e\"> </span> </div></div><div class=\"c w64 h20 gs334\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">acquisizioni </div></div><div class=\"c w47 h20 gs335\"><div class=\"t m0 x4e h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls16\">1 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w48 h20 gs336\"><div class=\"t m0 x4e h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">11 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w36 h20 gs337\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">412 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w47 h20 gs338\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">423 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w64 h20 gs339\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">aggregazioni aziendali </div></div><div class=\"c w73 h20 gs33a\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls0\">63.313 </span><span class=\"ls0\"> </span></div></div><div class=\"c w47 h20 gs33b\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">24.306 </span><span class=\"ls0\"> </span></div></div><div class=\"c wff h20 gs33c\"><div class=\"t m0 x4e h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">28.374 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs33d\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">4.853 </span><span class=\"ls0\"> </span></div></div><div class=\"c w47 h20 gs33e\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls0\">120.847 </span><span class=\"ls0\"> </span></div></div><div class=\"c w64 h20 gs33f\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">cessioni </div></div><div class=\"c w47 h20 gs340\"><div class=\"t m0 x5a h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c w64 h20 gs341\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">altre variazioni </div></div><div class=\"c w73 h20 gs342\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(74) </span><span class=\"ls0\"> </span></div></div><div class=\"c w47 h20 gs343\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(41) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs344\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">30 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w47 h20 gs345\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(84) </span><span class=\"ls0\"> </span></div></div><div class=\"c w64 h20 gs346\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">ammortamento del periodo </div></div><div class=\"c w48 h20 gs347\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(1.314) </span><span class=\"ls0\"> </span></div></div><div class=\"c wff h20 gs348\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">(5.271) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs349\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">(466) </span><span class=\"ls0\"> </span></div></div><div class=\"c w47 h20 gs34a\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(7.051) </span><span class=\"ls0\"> </span></div></div><div class=\"c w64 h21 gs34b\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></div><div class=\"c w36 h21 gs34c\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(4.392) </span><span class=\"ls0\"> </span></div></div><div class=\"c w47 h21 gs34d\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(4.392) </span><span class=\"ls0\"> </span></div></div><div class=\"c w64 h20 gs34e\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></div><div class=\"c w47 h20 gs34f\"><div class=\"t m0 x5a h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c w64 h20 gs350\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">altre variazioni fondo </div></div><div class=\"c w48 h20 gs351\"><div class=\"t m0 x4c h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(1) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs352\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">12 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w47 h20 gs353\"><div class=\"t m0 x4e h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">11 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w64 h20 gs354\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">totale movimenti del periodo </div></div><div class=\"c w73 h20 gs355\"><div class=\"t m0 x40 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">63.239 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w47 h20 gs356\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls16\">24.267 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w48 h20 gs357\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(1.304) </span><span class=\"ls0\"> </span></div></div><div class=\"c wff h20 gs358\"><div class=\"t m0 x4e h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls16\">23.103 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w36 h20 gs359\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls16\">449 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w47 h20 gs35a\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls16\">109.754 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w64 h20 gs35b\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">valore lordo finale </div></div><div class=\"c w73 h20 gs35c\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">       <span class=\"ls0\">134.919 </span><span class=\"ls0\"> </span></div></div><div class=\"c w47 h20 gs35d\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></div><div class=\"c w48 h20 gs35e\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">16.839 </span><span class=\"ls0\"> </span></div></div><div class=\"c wff h20 gs35f\"><div class=\"t m0 x4e h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs360\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">8.409 </span><span class=\"ls0\"> </span></div></div><div class=\"c w47 h20 gs361\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls0\">280.868 </span><span class=\"ls0\"> </span></div></div><div class=\"c w64 h20 gs362\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">fondo ammortamento finale </div></div><div class=\"c w48 h20 gs363\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls0\">(9.446) </span><span class=\"ls0\"> </span></div></div><div class=\"c wff h20 gs364\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                  <span class=\"ls0\">(21.004) </span><span class=\"ls0\"> </span></div></div><div class=\"c w36 h20 gs365\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(6.783) </span><span class=\"ls0\"> </span></div></div><div class=\"c w47 h20 gs366\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls0\">(37.233) </span><span class=\"ls0\"> </span></div></div><div class=\"c w64 h20 gs367\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">valore netto finale 31/12/2023 </div></div><div class=\"c w73 h20 gs368\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls16\">134.919 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w47 h20 gs369\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">      <span class=\"ls16\">57.461 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w48 h20 gs36a\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls16\">7.393 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wff h20 gs36b\"><div class=\"t m0 x4e h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls16\">42.236 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w36 h20 gs36c\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">1.626 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w47 h20 gs36d\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">    <span class=\"ls16\">243.635 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w5 h7 gs36e\"><div class=\"t m0 x9 ha y679 ff4 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x9 ha y67a ff4 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _12\"></span>immateriali <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2023 <span class=\"_ _12\"></span>sono <span class=\"_ _0\"></span>pari <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _0\"></span><span class=\"ls6\">24</span>3.635 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _12\"></span>rispetto <span class=\"_ _0\"></span>a<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y67b ff4 fs4 fc0 sc0 ls0 ws0\">Euro <span class=\"_ _10\"></span>1<span class=\"ls14\">33</span>.<span class=\"ls6\">881</span> <span class=\"_ _12\"></span>migliaia <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>precedente <span class=\"_ _12\"></span>esercizio, <span class=\"_ _10\"></span>con <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>incremento <span class=\"_ _12\"></span>pari <span class=\"_ _12\"></span>a <span class=\"_ _10\"></span>Euro <span class=\"_ _10\"></span>1<span class=\"ls14\">09<span class=\"_ _0\"></span></span>.<span class=\"ls6\">754<span class=\"_ _3e\"> </span></span> </div><div class=\"t m0 x9 ha y67c ff4 fs4 fc0 sc0 ls0 ws0\">migliaia <span class=\"_ _14\"> </span>derivante <span class=\"_ _14\"> </span>quasi <span class=\"_ _11\"> </span>esclusivamente <span class=\"_ _14\"> </span>dai <span class=\"_ _14\"> </span>valori <span class=\"_ _14\"> </span>attribuiti <span class=\"_ _14\"> </span>alle <span class=\"_ _14\"> </span>immobilizzazioni<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y67d ff4 fs4 fc0 sc0 ls0 ws0\">immateriali <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>sede <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>aggregazione <span class=\"_ _12\"></span>aziendale <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _10\"></span>Cubo <span class=\"_ _0\"></span>Design<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _12\"></span>Axo <span class=\"_ _10\"></span>Light<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y67e ff4 fs4 fc0 sc0 ls0 ws0\">S.r.l. e Turri S.r.l., descritte alla Nota 1.<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y67f ff5 fs4 fc0 sc0 ls0 ws0\">I marchi e l\u2019avviamento s<span class=\"_ _2\"></span>ono considerati beni a vita utile indefinita<span class=\"_ _2\"></span> e quindi non vengono<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y680 ff4 fs4 fc0 sc0 ls0 ws0\">ammortizzati e, pertanto, sono sottoposti a impairment test.<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y681 ff4 fs4 fc0 sc0 ls0 ws0\">In part<span class=\"_ _0\"></span>icolare, tutti i <span class=\"_ _0\"></span>marchi iscritti n<span class=\"_ _0\"></span>el Gruppo <span class=\"_ _0\"></span>IDB sono con<span class=\"_ _0\"></span>siderati a <span class=\"_ _0\"></span>vita utile indefinita<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y408 ff4 fs4 fc0 sc0 ls0 ws0\">sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _6\"></span>dal <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>contabile <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>38, <span class=\"_ _2\"></span>tenuto <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>soprattutto <span class=\"_ _6\"></span>della<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y682 ff4 fs4 fc0 sc0 ls0 ws0\">notoriet\u00e0, <span class=\"_ _33\"> </span>delle <span class=\"_ _30\"> </span>p<span class=\"_ _0\"></span>erformance <span class=\"_ _30\"> </span>economiche, <span class=\"_ _33\"> </span>delle <span class=\"_ _33\"> </span>caratteristiche <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span>mercato <span class=\"_ _33\"> </span>di<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y683 ff4 fs4 fc0 sc0 ls0 ws0\">riferimento, <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>livello <span class=\"_ _12\"></span>degli <span class=\"_ _10\"></span>investimenti <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>iniziative<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>mar<span class=\"_ _0\"></span>keting<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>supporto. <span class=\"_ _10\"></span>Il <span class=\"_ _12\"></span>piano<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y684 ff4 fs4 fc0 sc0 ls0 ws0\">industriale approvato dal Gruppo conferma tali assunzioni del management.<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha yd1 ff4 fs4 fc0 sc0 ls0 ws0\">I <span class=\"_ _10\"></span>modelli, <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>relazioni <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>clientela <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>ortafoglio <span class=\"_ _10\"></span>ordini <span class=\"_ _9\"></span>sono <span class=\"_ _12\"></span>stati <span class=\"_ _10\"></span>considerati <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>vita<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha yd5 ff4 fs4 fc0 sc0 ls0 ws0\">utile definita, con un periodo di ammortamento da 5 <span class=\"_ _0\"></span>a 14 anni.<span class=\"_ _3e\"> </span><span class=\"_ _2\"></span> </div><div class=\"t m0 x9 ha y685 ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div>In <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>7 <span class=\"_ _10\"></span>febbraio <span class=\"_ _10\"></span>2024 <span class=\"_ _10\"></span>gli <span class=\"_ _10\"></span>Amministratori <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Capogruppo <span class=\"_ _10\"></span>hanno <span class=\"_ _9\"></span>esaminato <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>test <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>impairment <span class=\"_ _10\"></span>sui <span class=\"_ _10\"></span>valori <span class=\"_ _12\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>vita <span class=\"_ _12\"></span>utile <span class=\"_ _10\"></span>indefinita <span class=\"_ _10\"></span>iscritti<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>Bilancio <span class=\"_ _10\"></span>consolidato<span class=\"_ _3e\"> </span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>IDB <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>partecipazioni <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>bilancio<span class=\"_ _3e\"> </span>separato della Capogruppo alla stessa data.<span class=\"_ _3e\"> </span>L\u2019impairment <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>confronta <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>valor<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _2\"></span><span class=\"ff4\">delle <span class=\"_ _2\"></span>diverse <span class=\"_ _2\"></span>CGU<span class=\"_ _3e\"> </span></span>con <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>risp<span class=\"_ _0\"></span>ettivi <span class=\"_ _12\"></span>valori <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>Capit<span class=\"_ _0\"></span>ale <span class=\"_ _10\"></span>Inv<span class=\"_ _2\"></span>estito <span class=\"_ _10\"></span>Netto, <span class=\"_ _12\"></span>compre<span class=\"_ _0\"></span>nsivo <span class=\"_ _12\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _12\"></span>a <span class=\"_ _10\"></span>vita <span class=\"_ _10\"></span>utile<span class=\"_ _3e\"> </span>indefinita e delle altre attivit\u00e0 nette iscritte in relazione alle aggregazioni aziendali.<span class=\"_ _3e\"> </span>Il <span class=\"_ _16\"> </span>test <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>impairment <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _16\"> </span><span class=\"ls6\">202</span>3 <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _16\"> </span>riferito <span class=\"_ _16\"> </span>alle <span class=\"_ _16\"> </span>seguenti <span class=\"_ _29\"> </span>specifiche <span class=\"_ _16\"> </span><span class=\"ff7\">Cash<span class=\"_ _3e\"> </span></span>Generating  Unit<span class=\"ff4\">  (CGU)<span class=\"_ _3e\"> </span></span>6<span class=\"_ _3e\"> </span>:  (i)  Gervasoni;  (ii)  Meridiani;  (iii)  Cenacchi  International;  (iv)<span class=\"_ _3e\"> </span>Davide G<span class=\"_ _2\"></span>roppi; (v<span class=\"_ _2\"></span>) Saba <span class=\"_ _2\"></span>Italia; <span class=\"_ _2\"></span>(vi) <span class=\"_ _2\"></span>Modar; <span class=\"_ _2\"></span>(vii) <span class=\"_ _2\"></span>Flexalighting e <span class=\"_ _2\"></span>Flexalighting <span class=\"_ _6\"></span>North America<span class=\"ls12\">;<span class=\"_ _3e\"> </span></span>(viii) <span class=\"_ _6\"></span>Gamma Arredamenti <span class=\"_ _6\"></span>International; <span class=\"_ _2\"></span>(ix) <span class=\"_ _2\"></span>Cubo <span class=\"_ _2\"></span>Design; <span class=\"_ _2\"></span>(x) <span class=\"_ _6\"></span>Axo <span class=\"_ _2\"></span>Light, <span class=\"_ _2\"></span>(xi) <span class=\"_ _6\"></span>Tu<span class=\"_ _0\"></span>rri, <span class=\"_ _2\"></span>e, <span class=\"_ _2\"></span>infine,<span class=\"_ _3e\"> </span>della <span class=\"_ _29\"> </span>stessa <span class=\"_ _19\"> </span>Italian <span class=\"_ _29\"> </span>Design <span class=\"_ _29\"> </span>Brands <span class=\"_ _29\"> </span>S.p.A.<span class=\"_ _0\"></span>, <span class=\"_ _29\"> </span>tenuto <span class=\"_ _19\"> </span>conto <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>capitale <span class=\"_ _19\"> </span>investito <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>elle<span class=\"_ _3e\"> </span>controllate <span class=\"_ _14\"> </span>e <span class=\"_ _11\"> </span>dei <span class=\"_ _14\"> </span>risultati <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>q<span class=\"_ _0\"></span>uest<span class=\"ff5\">\u2019</span>ultima, <span class=\"_ _14\"> </span>nel <span class=\"_ _11\"> </span>suo <span class=\"_ _14\"> </span>ruolo <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>gestione <span class=\"_ _14\"> </span>strategica,<span class=\"_ _3e\"> </span>coordinamento e controllo del Gruppo.<span class=\"_ _3e\"> </span>Il <span class=\"_ _2\"></span>piano <span class=\"_ _2\"></span>industriale <span class=\"_ _6\"></span><span class=\"ff5 ls8\">(\u201c<span class=\"_ _0\"></span><span class=\"ff7 ls0\">business <span class=\"_ _6\"></span>plan<span class=\"ff5\">\u201d) <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span>\u2019<span class=\"ff4\">impairment <span class=\"_ _6\"></span>test, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>sono <span class=\"_ _6\"></span>stati<span class=\"_ _3e\"> </span></span></span></span></span>ricavati <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>flussi <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>cassa <span class=\"_ _a\"> </span>oggetto <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>attualizzazione, <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>stato <span class=\"_ _a\"> </span>approvato <span class=\"_ _a\"> </span>dal <span class=\"_ _a\"> </span>Consiglio <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>Amministrazione <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>data <span class=\"_ _9\"></span>7 <span class=\"_ _10\"></span>febbraio <span class=\"_ _10\"></span>2024. <span class=\"_ _10\"></span>Il <span class=\"_ _10\"></span>set <span class=\"_ _10\"></span>documentale <span class=\"_ _9\"></span>alla <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>impairment<span class=\"_ _3e\"> </span>test \u00e8<span class=\"_ _2\"></span> costituito <span class=\"_ _2\"></span>dalla sit<span class=\"_ _2\"></span>uazione patrimoniale-finanziaria <span class=\"_ _2\"></span>consolidata <span class=\"_ _2\"></span>al 31 <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _3e\"> </span>e <span class=\"_ _10\"></span>dal <span class=\"_ _10\"></span>piano <span class=\"_ _10\"></span>economico-finanziario <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>periodo <span class=\"_ _10\"></span>2024-<span class=\"ls6\">202</span>6, <span class=\"_ _10\"></span>dai <span class=\"_ _10\"></span>quali <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>stati <span class=\"_ _10\"></span>ricavati <span class=\"_ _10\"></span>i<span class=\"_ _3e\"> </span>flussi di cassa espliciti oggetto di attualizzazione.<span class=\"_ _3e\"> </span>Il business plan e la relativa <span class=\"ff7\">strategy review</span> sono stati predisposti dal management e<span class=\"_ _3e\"> </span>i)<span class=\"ff9\"> <span class=\"_ _e\"> </span></span>le <span class=\"_ _14\"> </span>relative <span class=\"_ _14\"> </span>assunzioni <span class=\"_ _11\"> </span>risult<span class=\"_ _0\"></span>ano <span class=\"_ _11\"> </span>coerenti <span class=\"_ _14\"> </span>con <span class=\"_ _11\"> </span>i <span class=\"_ _14\"> </span>risultati <span class=\"_ _14\"> </span>effettivi <span class=\"_ _11\"> </span>passati <span class=\"_ _14\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>la<span class=\"_ _3e\"> </span>performance del Gruppo <span class=\"ls11\">al</span>l<span class=\"ff5\">\u2019</span>andamento storico del mercato di riferimento;<span class=\"_ _3e\"> </span>ii)<span class=\"ff9\"> <span class=\"_ _2b\"> </span></span>gli obiettivi del piano risultano allineati rispetto all<span class=\"ff5\">\u2019</span>attuale andamento.<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore recuperabile <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>gruppo di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>analisi <span class=\"_ _0\"></span>\u00e8 stata <span class=\"_ _0\"></span>condotta<span class=\"_ _3e\"> </span>secondo la noz<span class=\"_ _0\"></span>ione del valore d<span class=\"ff5\">\u2019</span>u<span class=\"_ _0\"></span>so. Per valore d<span class=\"ff5\">\u2019</span>uso di <span class=\"_ _0\"></span>un gruppo di attivit\u00e0 si <span class=\"_ _0\"></span>intende il<span class=\"_ _3e\"> </span>valore attuale <span class=\"_ _2\"></span>dei flussi finanziari <span class=\"_ _2\"></span>futuri, in entrata<span class=\"_ _2\"></span> e in uscita, <span class=\"_ _2\"></span>che si preve<span class=\"_ _2\"></span>de deriveranno<span class=\"_ _3e\"> </span>6  La <span class=\"_ _f\"> </span><span class=\"ff7\">cash <span class=\"_ _3b\"> </span>generating  unit</span> <span class=\"_ _3b\"> </span>(CG<span class=\"_ _2\"></span>U)  id<span class=\"_ _0\"></span>entificata  ai <span class=\"_ _3b\"> </span>fini  della  recuperabilit\u00e0 <span class=\"_ _3b\"> </span>dei  marchi  e <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>av<span class=\"_ _0\"></span>viamento<span class=\"_ _3e\"> </span>corrisponde alla s<span class=\"_ _0\"></span>ociet\u00e0 acquisita (e rispettive contro<span class=\"_ _0\"></span>llate) nel suo complesso.<span class=\"_ _3e\"> </span>dall<span class=\"ff5\">\u2019</span>uso <span class=\"_ _19\"> </span>continuativo <span class=\"_ _29\"> </span>del <span class=\"_ _19\"> </span>gruppo <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>attivit\u00e0, <span class=\"_ _29\"> </span>scontati <span class=\"_ _19\"> </span>a <span class=\"_ _29\"> </span>un <span class=\"_ _19\"> </span>tasso <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _29\"> </span>attualizzazione<span class=\"_ _3e\"> </span>appropriato che ri<span class=\"_ _2\"></span>fletta le stime <span class=\"_ _2\"></span>correnti del merc<span class=\"_ _2\"></span>ato circa il valore <span class=\"_ _2\"></span>temporale del d<span class=\"_ _2\"></span>enaro<span class=\"_ _3e\"> </span>e i rischi specifici del gruppo di attivit\u00e0 in oggetto.<span class=\"_ _3e\"> </span>Per <span class=\"_ _12\"></span>la <span class=\"_ _0\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>d<span class=\"ff5\">\u2019</span>uso <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Consiglio <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>Amministrazione <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>utilizzato <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cassa<span class=\"_ _3e\"> </span>espliciti <span class=\"_ _12\"></span>dei <span class=\"_ _0\"></span>piani <span class=\"_ _12\"></span>economico-f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>2024 <span class=\"_ _12\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _12\"></span>2026; <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>inoltre <span class=\"_ _12\"></span>considerato<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>orizzonte<span class=\"_ _3e\"> </span>temporale indefinito per la stima del valore termi<span class=\"_ _2\"></span>nale della singola CGU.<span class=\"_ _3e\"> </span>Il metodo app<span class=\"_ _0\"></span>licato<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>per la stima del valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso delle attivit\u00e0 \u00e8 il metodo del <span class=\"_ _0\"></span><span class=\"ff7\">Discounted<span class=\"_ _3e\"> </span></span>Cash <span class=\"_ _12\"></span>Flow<span class=\"ff4\"> <span class=\"_ _10\"></span><span class=\"ff5\">(\u201cDCF\u201d) <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>stima <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>capitale <span class=\"_ _12\"></span>investito <span class=\"_ _10\"></span>(\u201c<span class=\"_ _0\"></span></span></span>Enterprise <span class=\"_ _12\"></span>V<span class=\"_ _0\"></span>alue<span class=\"ff5\">\u201d) <span class=\"_ _12\"></span>come <span class=\"_ _10\"></span>il<span class=\"_ _3e\"> </span></span>valore <span class=\"_ _9\"></span>attuale <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>suoi <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cassa <span class=\"_ _9\"></span>op<span class=\"_ _0\"></span>erativi <span class=\"_ _10\"></span>fut<span class=\"_ _0\"></span>uri, <span class=\"_ _9\"></span>scontati <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>tasso <span class=\"_ _9\"></span>pari <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>costo<span class=\"_ _3e\"> </span>medio ponderato del capitale (\u201cWACC\u201d).<span class=\"_ _3e\"> </span>Le <span class=\"_ _34\"> </span>assunzioni <span class=\"_ _2c\"> </span>u<span class=\"_ _0\"></span>tilizzate <span class=\"_ _2c\"> </span>per <span class=\"_ _34\"> </span>ciascuna <span class=\"_ _34\"> </span>CGU <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>illustrate <span class=\"_ _34\"> </span>successivamente <span class=\"_ _2c\"> </span>e<span class=\"_ _3e\"> </span>metodologicamente <span class=\"_ _36\"> </span>non <span class=\"_ _2c\"> </span>si <span class=\"_ _36\"> </span>discostano <span class=\"_ _2c\"> </span>da <span class=\"_ _36\"> </span>quelle <span class=\"_ _2c\"> </span>utilizzate <span class=\"_ _36\"> </span>in <span class=\"_ _2c\"> </span>occasione <span class=\"_ _36\"> </span>della<span class=\"_ _3e\"> </span>predisposizione del bilancio annuale al 31 d<span class=\"_ _0\"></span>icemb<span class=\"_ _2\"></span>re 20<span class=\"_ _0\"></span>22, rif<span class=\"_ _0\"></span>lettendo comunque i diversi<span class=\"_ _3e\"> </span>risultati <span class=\"_ _16\"> </span>previsti <span class=\"_ _16\"> </span>dal <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>uovo <span class=\"_ _16\"> </span>piano <span class=\"_ _16\"> </span>approvato <span class=\"_ _29\"> </span>dal <span class=\"_ _16\"> </span>Consiglio <span class=\"_ _16\"> </span>di <span class=\"_ _29\"> </span>Amministrazione <span class=\"_ _16\"> </span>della<span class=\"_ _3e\"> </span>Controllante, <span class=\"_ _10\"></span>nonch\u00e9 <span class=\"_ _12\"></span>dell<span class=\"ff5\">\u2019</span>aggiorn<span class=\"_ _0\"></span>amento <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _12\"></span>variabili <span class=\"_ _10\"></span>utilizzate <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>determinazione<span class=\"_ _3e\"> </span>del WACC e del tasso di crescita <span class=\"ff7\">g</span>.<span class=\"_ _3e\"> </span>Il<span class=\"ls0\"> <span class=\"_ _a\"> </span>Consiglio <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>Ammin<span class=\"_ _0\"></span>ist<span class=\"_ _2\"></span>razione, <span class=\"_ _a\"> </span>supportato <span class=\"_ _a\"> </span>in <span class=\"_ _15\"> </span>quest<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>anche <span class=\"_ _a\"> </span>da <span class=\"_ _a\"> </span>una <span class=\"_ _15\"> </span>apposit<span class=\"_ _0\"></span>a <span class=\"_ _a\"> </span><span class=\"ff7\">fairness<span class=\"_ _3e\"> </span></span></span>opinion<span class=\"ff4\"> <span class=\"_ _0\"></span>rilasciat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>da <span class=\"_ _12\"></span>parte <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>erzo <span class=\"_ _0\"></span>esperto <span class=\"_ _12\"></span>indipendente, <span class=\"_ _12\"></span>non <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>identificato <span class=\"_ _12\"></span>perdite<span class=\"_ _3e\"> </span></span>di valore per nessuna CGU del Gruppo.<span class=\"_ _3e\"> </span>Si <span class=\"_ _15\"></span>riporta <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>seguito <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>dettaglio <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>calcolo <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>WACC <span class=\"_ _a\"> </span>utilizzato <span class=\"_ _15\"> </span>in <span class=\"_ _15\"></span>ciascuna <span class=\"_ _15\"></span>delle <span class=\"_ _15\"> </span>CGU<span class=\"_ _3e\"> </span>oggetto di analisi:<span class=\"_ _3e\"> </span><div class=\"c w13 h21 gs371\"><div class=\"t m0 x4c h13 y127 ff4 fsa fc0 sc0 ls16 ws0\">31/12/2022<span class=\"ls0\"> </span></div></div><div class=\"c w2a h21 gs372\"><div class=\"t m0 x4c h13 y127 ff4 fsa fc0 sc0 ls16 ws0\">31/12/2023<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w86 h53 gs373\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Tasso Risk Free<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h53 gs374\"><div class=\"t m0 xb4 h13 y12b ff4 fsa fc0 sc0 ls0 ws0\">4,26%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h53 gs375\"><div class=\"t m0 xb4 h13 y12b ff4 fsa fc0 sc0 ls0 ws0\">3,00%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w86 h53 gs376\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Premio per il rischio azionario di mercato<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h53 gs377\"><div class=\"t m0 xb4 h13 y1c5 ff4 fsa fc0 sc0 ls0 ws0\">5,94%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h53 gs378\"><div class=\"t m0 xb4 h13 y1c5 ff4 fsa fc0 sc0 ls0 ws0\">6,59%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w86 h20 gs379\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Beta Unlevered </div></div><div class=\"c w13 h20 gs37a\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls0\">0,95 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h20 gs37b\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls0\">0,93 </span><span class=\"ls0\"> </span></div></div><div class=\"c w86 h53 gs37c\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">D/E Target </div></div><div class=\"c w13 h53 gs37d\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h53 gs37e\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></div><div class=\"c w86 h53 gs37f\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Aliquota fiscale<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h53 gs380\"><div class=\"t m0 x8e h13 y1c5 ff4 fsa fc0 sc0 ls0 ws0\">24,00%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h53 gs381\"><div class=\"t m0 x8e h13 y1c5 ff4 fsa fc0 sc0 ls0 ws0\">24,00%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w86 h20 gs382\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Relevered Beta </div></div><div class=\"c w13 h20 gs383\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls0\">1,26 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h20 gs384\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls0\">1,23 </span><span class=\"ls0\"> </span></div></div><div class=\"c w86 h53 gs385\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Premio per il rischio addizionale<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h53 gs386\"><div class=\"t m0 xb4 h13 y12b ff4 fsa fc0 sc0 ls0 ws0\">2,00%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h53 gs387\"><div class=\"t m0 xb4 h13 y12b ff4 fsa fc0 sc0 ls0 ws0\">2,00%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w86 h53 gs388\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Costo del capitale proprio (Ke)<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h53 gs389\"><div class=\"t m0 x8e h22 y1c5 ff3 fsa fc0 sc0 ls0 ws0\">13,74%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h53 gs38a\"><div class=\"t m0 x8e h22 y1c5 ff3 fsa fc0 sc0 ls0 ws0\">13,13%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w86 h20 gs38b\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Costo del debito lordo<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h20 gs38c\"><div class=\"t m0 xb4 h13 y12b ff4 fsa fc0 sc0 ls0 ws0\">6,25%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h20 gs38d\"><div class=\"t m0 xb4 h13 y12b ff4 fsa fc0 sc0 ls0 ws0\">6,89%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w86 h53 gs38e\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Aliquota fiscale<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h53 gs38f\"><div class=\"t m0 x8e h13 y12b ff4 fsa fc0 sc0 ls0 ws0\">24,00%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h53 gs390\"><div class=\"t m0 x8e h13 y12b ff4 fsa fc0 sc0 ls0 ws0\">24,00%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w86 h53 gs391\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Costo del debito (Kd)<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h53 gs392\"><div class=\"t m0 x79 h22 y1c5 ff3 fsa fc0 sc0 ls0 ws0\">4,75%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h53 gs393\"><div class=\"t m0 x79 h22 y1c5 ff3 fsa fc0 sc0 ls0 ws0\">5,23%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w86 h20 gs394\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">E/(E+D)<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h20 gs395\"><div class=\"t m0 x8e h13 y12b ff4 fsa fc0 sc0 ls0 ws0\">70,00%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h20 gs396\"><div class=\"t m0 x8e h13 y12b ff4 fsa fc0 sc0 ls0 ws0\">70,00%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w86 h54 gs397\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">D/(E+D)<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h54 gs398\"><div class=\"t m0 x8e h13 y12b ff4 fsa fc0 sc0 ls0 ws0\">30,00%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h54 gs399\"><div class=\"t m0 x8e h13 y12b ff4 fsa fc0 sc0 ls0 ws0\">30,00%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w86 h53 gs39a\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">WACC<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h53 gs39b\"><div class=\"t m0 x8e h22 y1c5 ff3 fsa fc0 sc0 ls0 ws0\">11,04%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h53 gs39c\"><div class=\"t m0 x8e h22 y1c5 ff3 fsa fc0 sc0 ls0 ws0\">10,76%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w5 h7 gs39d\"><div class=\"t m0 x9 ha y693 ff4 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x9 ha y236 ff4 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _10\"></span>WACC <span class=\"_ _9\"></span>utilizzato <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>stima <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _10\"></span>recuperabile <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>ciascuna <span class=\"_ _9\"></span>CGU <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>31 <span class=\"_ _9\"></span>dicembre<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y694 ff4 fs4 fc0 sc0 ls6 ws0\">202<span class=\"ls0\">3  \u00e8<span class=\"_ _2\"></span>  il <span class=\"_ _f\"> </span>10,<span class=\"ls6\">76</span>%, <span class=\"_ _f\"> </span>leggermente <span class=\"_ _f\"> </span>inferiore  rispe<span class=\"_ _2\"></span>tto  al <span class=\"_ _f\"> </span>tasso  al <span class=\"_ _a\"> </span>31  dicembre  20<span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>2 <span class=\"_ _f\"> </span>(pari<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span></div><div class=\"t m0 x9 ha y1ec ff5 fs4 fc0 sc0 ls0 ws0\">all\u201911,04%)<span class=\"ff4\">, </span>coerentemente con l\u2019andamento dei parametri finanziari di<span class=\"_ _2\"></span> riferimento<span class=\"_ _0\"></span><span class=\"ff4\">.<span class=\"_ _3e\"> </span></span><span class=\"ff4\"> </span></div><div class=\"t m0 x9 ha y695 ff4 fs4 fc0 sc0 ls0 ws0\">Con <span class=\"_ _6\"></span>riferimento <span class=\"_ _2\"></span>al <span class=\"_ _7\"></span>tasso <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>crescita <span class=\"_ _6\"></span>(<span class=\"ff7\">g <span class=\"_ _6\"></span>rate<span class=\"ff4\">), <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>Consiglio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Amm<span class=\"_ _0\"></span>inistrazione, <span class=\"_ _7\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>supporto<span class=\"_ _3e\"> </span></span></span><span class=\"ff7\"><span class=\"ff4\"> </span></span></div><div class=\"t m0 x9 ha y342 ff4 fs4 fc0 sc0 ls0 ws0\">del <span class=\"_ _14\"> </span>consulente <span class=\"_ _14\"> </span>esterno, <span class=\"_ _14\"> </span>ha <span class=\"_ _14\"> </span>utilizzato <span class=\"_ _14\"> </span><span class=\"ff5\">un <span class=\"_ _14\"> </span>tasso <span class=\"_ _14\"> </span>pari <span class=\"_ _14\"> </span>all\u20191</span>,88%, <span class=\"_ _14\"> </span>coerente <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>tasso<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y47 ff5 fs4 fc0 sc0 ls0 ws0\">dell\u2019inflazione programmata<span class=\"ff4\"> europea.<span class=\"_ _3e\"> </span></span><span class=\"ff4\"> </span></div><div class=\"t m0 x9 ha y70 ff4 fs4 fc0 sc0 ls0 ws0\">Si <span class=\"_ _10\"></span>riporta <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>seguito <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>sintesi <span class=\"_ _10\"></span>delle <span class=\"_ _9\"></span><span class=\"ff5\">risultanze <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>test <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>\u2019impairment <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>singole <span class=\"_ _10\"></span>CGU<span class=\"_ _3e\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x9 ha y143 ff5 fs4 fc0 sc0 ls0 ws0\">senza <span class=\"_ _15\"></span>considerare <span class=\"_ _15\"></span>(in <span class=\"_ _15\"></span>questa <span class=\"_ _15\"></span>fase), <span class=\"_ _9\"></span>gli <span class=\"_ _15\"> </span>effetti <span class=\"_ _15\"></span>derivanti <span class=\"_ _15\"></span>dall\u2019attualizzazione <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _9\"></span>flussi <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y208 ff4 fs4 fc0 sc0 ls0 ws0\">cassa <span class=\"_ _2b\"> </span>negativi <span class=\"_ _2b\"> </span>della <span class=\"_ _2b\"> </span>Holding <span class=\"_ _2e\"> </span>Capogruppo <span class=\"_ _2b\"> </span>nel <span class=\"_ _2b\"> </span>suo <span class=\"_ _2b\"> </span>ruolo <span class=\"_ _2e\"> </span>di <span class=\"_ _2b\"> </span>gestione <span class=\"_ _2b\"> </span>strategica,<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y696 ff4 fs4 fc0 sc0 ls0 ws0\">coordinamento e controllo del Gruppo (<span class=\"ff7\">corporate asset</span>):<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y697 ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w101 h1e gs39e\"><div class=\"t m0 x40 h1f y127 ff7 fsa fc0 sc0 ls0 ws0\">CGU<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h1e gs39f\"><div class=\"t m0 x41 h13 y128 ff4 fsa fc0 sc0 ls0 ws0\">Valore<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x5a h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">contabile<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4c h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">avviamento<span class=\"_ _3e\"> </span> </div></div><div class=\"c w12 h1e gs3a0\"><div class=\"t m0 x41 h13 y128 ff4 fsa fc0 sc0 ls0 ws0\">Valore<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x5a h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">contabile<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x44 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">marchi<span class=\"_ _3e\"> </span> </div></div><div class=\"c w102 h1e gs3a1\"><div class=\"t m0 x4f h13 y128 ff4 fsa fc0 sc0 ls0 ws0\">Totale immob.<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4e h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">immateriali a vita<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4f h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">utile indefinita<span class=\"_ _3e\"> </span> </div></div><div class=\"c w103 h1e gs3a2\"><div class=\"t m0 x40 h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Valore recuperabile<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4e h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">(pre-holding cost)<span class=\"_ _3e\"> </span> </div></div><div class=\"c w101 h20 gs3a3\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Gervasoni </div></div><div class=\"c w13 h20 gs3a4\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">10.012 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs3a5\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">13.150 </span><span class=\"ls0\"> </span></div></div><div class=\"c w102 h20 gs3a6\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">23.163 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h20 gs3a7\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">57.965 </span><span class=\"ls0\"> </span></div></div><div class=\"c w101 h20 gs3a8\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Meridiani  </div></div><div class=\"c w13 h20 gs3a9\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">8.203 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs3aa\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">4.598 </span><span class=\"ls0\"> </span></div></div><div class=\"c w102 h20 gs3ab\"><div class=\"t m0 x40 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">12.801 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h20 gs3ac\"><div class=\"t m0 x40 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">37.863 </span><span class=\"ls0\"> </span></div></div><div class=\"c w101 h20 gs3ad\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Cenacchi Int. </div></div><div class=\"c w13 h20 gs3ae\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">22.312 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs3af\"><div class=\"t m0 x5a h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c w102 h20 gs3b0\"><div class=\"t m0 x40 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">22.312 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h20 gs3b1\"><div class=\"t m0 x40 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">67.337 </span><span class=\"ls0\"> </span></div></div><div class=\"c w101 h21 gs3b2\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Davide Groppi  </div></div><div class=\"c w13 h21 gs3b3\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">2.604 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h21 gs3b4\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">4.461 </span><span class=\"ls0\"> </span></div></div><div class=\"c w102 h21 gs3b5\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                         <span class=\"ls0\">7.065 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h21 gs3b6\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">34.066 </span><span class=\"ls0\"> </span></div></div><div class=\"c w101 h20 gs3b7\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Saba Italia </div></div><div class=\"c w13 h20 gs3b8\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">197 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w12 h20 gs3b9\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">3.992 </span><span class=\"ls0\"> </span></div></div><div class=\"c w102 h20 gs3ba\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                         <span class=\"ls0\">4.189 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h20 gs3bb\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">31.932 </span><span class=\"ls0\"> </span></div></div><div class=\"c w101 h20 gs3bc\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Modar </div></div><div class=\"c w13 h20 gs3bd\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">8.633 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs3be\"><div class=\"t m0 x5a h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c w102 h20 gs3bf\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                         <span class=\"ls0\">8.633 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h20 gs3c0\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">39.942 </span><span class=\"ls0\"> </span></div></div><div class=\"c w101 h20 gs3c1\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Flexalighting </div></div><div class=\"c w13 h20 gs3c2\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">10.451 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs3c3\"><div class=\"t m0 x5a h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c w102 h20 gs3c4\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">10.451 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h20 gs3c5\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">25.742 </span><span class=\"ls0\"> </span></div></div><div class=\"c w101 h20 gs3c6\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Gamma Arredamenti Int. </div></div><div class=\"c w13 h20 gs3c7\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">9.192 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs3c8\"><div class=\"t m0 x66 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">6.956 </span><span class=\"ls0\"> </span></div></div><div class=\"c w102 h20 gs3c9\"><div class=\"t m0 x40 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">16.148 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h20 gs3ca\"><div class=\"t m0 x40 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">27.837 </span><span class=\"ls0\"> </span></div></div><div class=\"c w101 h20 gs3cb\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Cubo Design </div></div><div class=\"c w13 h20 gs3cc\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">30.483 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs3cd\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">20.663 </span><span class=\"ls0\"> </span></div></div><div class=\"c w102 h20 gs3ce\"><div class=\"t m0 x40 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">51.145 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h20 gs3cf\"><div class=\"t m0 x40 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls16\">59<span class=\"ls0\">.</span>025 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w101 h20 gs3d0\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Axo Light </div></div><div class=\"c w13 h20 gs3d1\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">3.549 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs3d2\"><div class=\"t m0 x5a h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c w102 h20 gs3d3\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                         <span class=\"ls0\">3.549 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h20 gs3d4\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                         <span class=\"ls0\">4.375 </span><span class=\"ls0\"> </span></div></div><div class=\"c w101 h20 gs3d5\"><div class=\"t m0 x40 h13 y6a0 ff4 fsa fc0 sc0 ls0 ws0\">Turri </div></div><div class=\"c w13 h20 gs3d6\"><div class=\"t m0 x42 h13 y6a1 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">29.282 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs3d7\"><div class=\"t m0 x66 h13 y6a1 ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">3.641 </span><span class=\"ls0\"> </span></div></div><div class=\"c w102 h20 gs3d8\"><div class=\"t m0 x40 h13 y6a1 ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">32.923 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h20 gs3d9\"><div class=\"t m0 x40 h13 y6a1 ff4 fsa fc0 sc0 ls15 ws0\">                       <span class=\"ls0\">40.761 </span><span class=\"ls0\"> </span></div></div><div class=\"c w101 h20 gs3da\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Totale </div></div><div class=\"c w13 h20 gs3db\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">134.919 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w12 h20 gs3dc\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">57.461 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w102 h20 gs3dd\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls16\">192.380 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w103 h20 gs3de\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">                    <span class=\"ls16\">426.846 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div>Il <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>recuperabile <span class=\"_ _13\"> </span><span class=\"ff5\">dell\u2019avviamento <span class=\"_ _13\"> </span>e  dei <span class=\"_ _13\"> </span>marchi</span> <span class=\"_ _13\"> </span>(pre-holdin<span class=\"_ _0\"></span>g  costs), <span class=\"_ _13\"> </span>pari <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>Euro<span class=\"_ _3e\"> </span>426<span class=\"ls0\">.846 <span class=\"_ _a\"> </span><span class=\"ff5\">migliaia  \u00e8 <span class=\"_ _a\"> </span>stato <span class=\"_ _a\"> </span>ott<span class=\"_ _0\"></span>enuto <span class=\"_ _a\"> </span>come <span class=\"_ _f\"> </span>differenza <span class=\"_ _f\"> </span>fra <span class=\"_ _a\"> </span>l\u2019<span class=\"_ _0\"></span><span class=\"ff7\">enterprise <span class=\"_ _f\"> </span>value</span></span> <span class=\"_ _a\"> </span>e  il <span class=\"_ _a\"> </span>capitale<span class=\"_ _3e\"> </span></span>investito <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>tutte <span class=\"_ _12\"></span>le <span class=\"_ _10\"></span>CGU <span class=\"_ _12\"></span>(Euro <span class=\"_ _10\"></span><span class=\"ls14\">76<span class=\"_ _0\"></span></span>.<span class=\"ls6\">190</span> <span class=\"_ _12\"></span>migliaia), <span class=\"_ _10\"></span>determinato <span class=\"_ _12\"></span>escludendo <span class=\"_ _12\"></span>il <span class=\"_ _10\"></span>valore<span class=\"_ _3e\"> </span>contabile dell\u2019avviamento e dei marchi<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>L\u2019eccedenza del <span class=\"_ _0\"></span>valore recuperabile rispetto a <span class=\"_ _0\"></span>quello contabile ammonta a <span class=\"_ _0\"></span>Euro 234.466<span class=\"_ _3e\"> </span>migliaia. <span class=\"_ _6\"></span>Con<span class=\"_ _0\"></span>siderando <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _2\"></span>recuperabile <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span><span class=\"ff7\">corporate <span class=\"_ _6\"></span>asset<span class=\"_ _0\"></span><span class=\"ff5\">, <span class=\"_ _6\"></span>l\u2019eccedenza <span class=\"_ _2\"></span>risulterebbe<span class=\"_ _3e\"> </span></span></span>pari <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>Euro <span class=\"_ _9\"></span><span class=\"ls14\">18</span>6<span class=\"_ _0\"></span>.332 <span class=\"_ _10\"></span>migliaia <span class=\"_ _9\"></span>(Euro <span class=\"_ _10\"></span>132.168 <span class=\"_ _9\"></span>migliaia <span class=\"_ _10\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>dicembre <span class=\"_ _10\"></span>2022). <span class=\"_ _9\"></span>Si <span class=\"_ _9\"></span>riporta <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>seguito <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>riconciliazione <span class=\"_ _6\"></span>fra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>capitale <span class=\"_ _6\"></span>investito <span class=\"_ _6\"></span>netto <span class=\"_ _2\"></span>contabile <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>capitale <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>vestito <span class=\"_ _6\"></span>netto<span class=\"_ _3e\"> </span>utilizzato ai fini del test di impairment:<span class=\"_ _3e\"> </span>CGU-Holding<span class=\"_ _3e\"> </span>Capitale investito netto escluso<span class=\"_ _3e\"> </span>attivit\u00e0 immateriali a vita utile<span class=\"_ _3e\"> </span>indefinita<span class=\"_ _3e\"> </span>Totale immob.<span class=\"_ _3e\"> </span>immateriali a vita<span class=\"_ _3e\"> </span>utile indefinita<span class=\"_ _3e\"> </span>Capitale<span class=\"_ _3e\"> </span>investito<span class=\"_ _3e\"> </span>netto<span class=\"_ _3e\"> </span>Gervasoni                                           <span class=\"ls0\">6.755 </span>                       <span class=\"ls0\">23.163 </span>           <span class=\"ls0\">29.918 </span>Meridiani                                            <span class=\"ls0\">7.408 </span>                       <span class=\"ls0\">12.801 </span>           <span class=\"ls0\">20.209 </span>Cenacchi Int.                                           <span class=\"ls0\">9.510 </span>                       <span class=\"ls0\">22.312 </span>           <span class=\"ls0\">31.822 </span>Davide Groppi                                            <span class=\"ls0\">3.319 </span>                         <span class=\"ls0\">7.065 </span>           <span class=\"ls0\">10.384 </span>Saba Italia                                           <span class=\"ls0\">4.540 </span>                         <span class=\"ls0\">4.189 </span>             <span class=\"ls0\">8.729 </span>Modar                                            <span class=\"ls0\">(949) </span>                         <span class=\"ls0\">8.633 </span>             <span class=\"ls0\">7.684 </span>Flexalighting                                           <span class=\"ls0\">3.545 </span>                       <span class=\"ls0\">10.451 </span>           <span class=\"ls0\">13.996 </span>Gamma Arredamenti Int.                                           <span class=\"ls0\">9.502 </span>                       <span class=\"ls0\">16.148 </span>           <span class=\"ls0\">25.650 </span>Cubo Design                                         <span class=\"ls0\">24.900 </span>                       <span class=\"ls0\">51.145 </span>           <span class=\"ls0\">76.045 </span>Axo Light                                           <span class=\"ls0\">1.332 </span>                         <span class=\"ls0\">3.549 </span>             <span class=\"ls0\">4.881 </span>Turri                                           <span class=\"ls0\">6.329 </span>                       <span class=\"ls0\">32.923 </span>           <span class=\"ls0\">39.252 </span>Subtotale CGU                                         <span class=\"ls16\">76.190 </span>                     <span class=\"ls16\">192.380 </span>         <span class=\"ls16\">268.570 </span>Holding IDB                                           <span class=\"ls0\">6.756 </span>                              <span class=\"ls0\">-</span>              <span class=\"ls0\">6.756 </span>Totale                                         <span class=\"ls16\">82.946 </span>                     <span class=\"ls16\">192.380 </span>         <span class=\"ls16\">275.326 </span>La <span class=\"_ _10\"></span>determinazione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>v<span class=\"_ _2\"></span>alore <span class=\"_ _10\"></span>d\u2019uso <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>particolarmente <span class=\"_ _10\"></span>sensibile <span class=\"_ _12\"></span>alle <span class=\"_ _10\"></span>seguenti <span class=\"_ _10\"></span>ipotesi: <span class=\"_ _10\"></span>(i)<span class=\"_ _3e\"> </span>andamento <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>ricavi, <span class=\"_ _12\"></span>(ii) <span class=\"_ _12\"></span>marginalit\u00e0, <span class=\"_ _12\"></span>(iii) <span class=\"_ _12\"></span>tasso <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>sconto, <span class=\"_ _12\"></span>(iv) <span class=\"_ _12\"></span>tasso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>crescita <span class=\"_ _12\"></span>utilizzato<span class=\"_ _3e\"> </span>per estrapolare i flussi di cassa oltre il periodo di previsione.<span class=\"_ _3e\"> </span>Le <span class=\"_ _12\"></span>analisi <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>sensitivit\u00e0 <span class=\"_ _12\"></span>svolte <span class=\"_ _12\"></span>dalla <span class=\"_ _10\"></span>societ\u00e0 <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _12\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _12\"></span>confermano <span class=\"_ _10\"></span>che, <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>che<span class=\"_ _3e\"> </span>qualora <span class=\"_ _a\"> </span>i <span class=\"_ _15\"> </span>parametri <span class=\"_ _a\"> </span>del <span class=\"_ _15\"></span>WACC <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>crescita <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>riferimento <span class=\"_ _15\"> </span>dovessero <span class=\"_ _a\"> </span>subire<span class=\"_ _3e\"> </span>variazioni del<span class=\"ff5\">l\u20191%, risulterebbe un\u2019eccedenza positiva del valore rec<span class=\"_ _2\"></span>uperabile<span class=\"_ _0\"></span><span class=\"ff4\">.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "2.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ff8\">A<span class=\"_ _0\"></span>ttivit\u00e0 immateriali<span class=\"_ _3e\"> </span></span></span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>seguito la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>e la <span class=\"_ _12\"></span>movimentazione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _3e\"> </span>dicembre 2022 e al 31 dicembre 2023:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000AvviamentoMarchiModelli<span class=\"_ _3e\"> </span>Relazioni con la<span class=\"_ _3e\"> </span>clientela e<span class=\"_ _3e\"> </span>portafoglio ordini<span class=\"_ _3e\"> </span>Altre<span class=\"_ _3e\"> </span>attivit\u00e0<span class=\"_ _3e\"> </span>immaterialiTotale<span class=\"_ _3e\"> </span>valore lordo iniziale         <span class=\"ls0\">57.119 </span>      <span class=\"ls0\">26.220 </span>      <span class=\"ls0\">12.474 </span>                    <span class=\"ls0\">33.159 </span>           <span class=\"ls0\">2.962 </span>    <span class=\"ls0\">131.935<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>fondo ammortamento iniziale      <span class=\"ls0\">(7.002) </span>                  <span class=\"ls0\">(12.275) </span>        <span class=\"ls0\">(1.885) </span>    <span class=\"ls0\">(21.161)<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>valore netto iniziale 01/01/2022         <span class=\"ls16\">57.119 </span>      <span class=\"ls16\">26.220 </span>        <span class=\"ls16\">5.472 </span>                    <span class=\"ls16\">20.883 </span>           <span class=\"ls16\">1.078 </span>    <span class=\"ls16\">110.774<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> </span>movimenti del periodo<span class=\"_ _3e\"> </span>acquisizioni             <span class=\"ls16\">10 </span>             <span class=\"ls16\">19 </span>              <span class=\"ls16\">480 </span>           <span class=\"ls16\">510<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> </span>aggregazioni aziendali         <span class=\"ls0\">14.868 </span>        <span class=\"ls0\">6.967 </span>        <span class=\"ls0\">4.362 </span>                      <span class=\"ls0\">1.708 </span>      <span class=\"ls0\">27.905<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>cessioni           <span class=\"ls0\">(169) </span>         <span class=\"ls0\">(169) </span>altre variazioni           <span class=\"ls0\">(308) </span>             <span class=\"ls0\">(3) </span>           <span class=\"ls0\">(27) </span>                           <span class=\"ls0\">(0) </span>           <span class=\"ls0\">(160) </span>         <span class=\"ls0\">(498) </span>ammortamento del periodo      <span class=\"ls0\">(1.130) </span>                    <span class=\"ls0\">(3.458) </span>           <span class=\"ls0\">(309) </span>      <span class=\"ls0\">(4.898)<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>aggregazioni aziendali (fondo)              <span class=\"ls0\">-<span class=\"_ _3e\"> </span></span>dismissioni fondo per cessioni              <span class=\"ls16\">169 </span>           <span class=\"ls16\">169<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> </span>altre variazioni fondo               <span class=\"ls16\">1 </span>                <span class=\"ls16\">87 </span>             <span class=\"ls16\">89<span class=\"_ _3e\"> </span></span>totale movimenti del periodo         <span class=\"ls16\">14.560 </span>        <span class=\"ls16\">6.974 </span>        <span class=\"ls16\">3.225 </span>                    <span class=\"ls0\">(1.750) </span>                <span class=\"ls16\">99 </span>      <span class=\"ls16\">23.108<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> </span>valore lordo finale         <span class=\"ls0\">71.679 </span>      <span class=\"ls0\">33.194 </span>      <span class=\"ls0\">16.828 </span>                    <span class=\"ls0\">34.867 </span>           <span class=\"ls0\">3.114 </span>    <span class=\"ls0\">159.682<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>fondo ammortamento finale      <span class=\"ls0\">(8.131) </span>                  <span class=\"ls0\">(15.733) </span>        <span class=\"ls0\">(1.937) </span>    <span class=\"ls0\">(25.801)<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>valore netto finale 31/12/2022         <span class=\"ls16\">71.679 </span>      <span class=\"ls16\">33.194 </span>        <span class=\"ls16\">8.697 </span>                    <span class=\"ls16\">19.133 </span>           <span class=\"ls16\">1.176 </span>    <span class=\"ls16\">133.881</span><span class=\"ls16\"> </span>i valori sono espressi in \u20ac/1000AvviamentoMarchiModelli<span class=\"_ _3e\"> </span>Relazioni con la<span class=\"_ _3e\"> </span>clientela e<span class=\"_ _3e\"> </span>portafoglio ordini<span class=\"_ _3e\"> </span>Altre<span class=\"_ _3e\"> </span>attivit\u00e0<span class=\"_ _3e\"> </span>immaterialiTotale<span class=\"_ _3e\"> </span>valore lordo iniziale         <span class=\"ls0\">71.679 </span>      <span class=\"ls0\">33.194 </span>      <span class=\"ls0\">16.828 </span>                    <span class=\"ls0\">34.867 </span>           <span class=\"ls0\">3.114 </span>    <span class=\"ls0\">159.682 </span>fondo ammortamento iniziale      <span class=\"ls0\">(8.131) </span>                  <span class=\"ls0\">(15.733) </span>        <span class=\"ls0\">(1.937) </span>    <span class=\"ls0\">(25.801) </span>valore netto iniziale 01/01/2023         <span class=\"ls16\">71.679 </span>      <span class=\"ls16\">33.194 </span>        <span class=\"ls16\">8.697 </span>                    <span class=\"ls16\">19.133 </span>           <span class=\"ls16\">1.176 </span>    <span class=\"ls16\">133.881 </span>movimenti del periodo<span class=\"_ _3e\"> </span>acquisizioni               <span class=\"ls16\">1 </span>             <span class=\"ls16\">11 </span>              <span class=\"ls16\">412 </span>           <span class=\"ls16\">423 </span>aggregazioni aziendali         <span class=\"ls0\">63.313 </span>      <span class=\"ls0\">24.306 </span>                    <span class=\"ls0\">28.374 </span>           <span class=\"ls0\">4.853 </span>    <span class=\"ls0\">120.847 </span>cessioni              <span class=\"ls0\">-</span> altre variazioni             <span class=\"ls0\">(74) </span>           <span class=\"ls0\">(41) </span>                <span class=\"ls16\">30 </span>           <span class=\"ls0\">(84) </span>ammortamento del periodo      <span class=\"ls0\">(1.314) </span>                    <span class=\"ls0\">(5.271) </span>           <span class=\"ls0\">(466) </span>      <span class=\"ls0\">(7.051) </span>aggregazioni aziendali (fondo)        <span class=\"ls0\">(4.392) </span>      <span class=\"ls0\">(4.392) </span>dismissioni fondo per cessioni              <span class=\"ls0\">-</span> altre variazioni fondo             <span class=\"ls0\">(1) </span>                <span class=\"ls16\">12 </span>             <span class=\"ls16\">11 </span>totale movimenti del periodo         <span class=\"ls16\">63.239 </span>      <span class=\"ls16\">24.267 </span>      <span class=\"ls0\">(1.304) </span>                    <span class=\"ls16\">23.103 </span>              <span class=\"ls16\">449 </span>    <span class=\"ls16\">109.754 </span>valore lordo finale       <span class=\"ls0\">134.919 </span>      <span class=\"ls0\">57.461 </span>      <span class=\"ls0\">16.839 </span>                    <span class=\"ls0\">63.241 </span>           <span class=\"ls0\">8.409 </span>    <span class=\"ls0\">280.868 </span>fondo ammortamento finale      <span class=\"ls0\">(9.446) </span>                  <span class=\"ls0\">(21.004) </span>        <span class=\"ls0\">(6.783) </span>    <span class=\"ls0\">(37.233) </span>valore netto finale 31/12/2023      <span class=\"ls16\">134.919 </span>      <span class=\"ls16\">57.461 </span>        <span class=\"ls16\">7.393 </span>                    <span class=\"ls16\">42.236 </span>           <span class=\"ls16\">1.626 </span>    <span class=\"ls16\">243.635 </span>Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _12\"></span>immateriali <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2023 <span class=\"_ _12\"></span>sono <span class=\"_ _0\"></span>pari <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _0\"></span><span class=\"ls6\">24</span>3.635 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _12\"></span>rispetto <span class=\"_ _0\"></span>a<span class=\"_ _3e\"> </span>Euro <span class=\"_ _10\"></span>1<span class=\"ls14\">33</span>.<span class=\"ls6\">881</span> <span class=\"_ _12\"></span>migliaia <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>precedente <span class=\"_ _12\"></span>esercizio, <span class=\"_ _10\"></span>con <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>incremento <span class=\"_ _12\"></span>pari <span class=\"_ _12\"></span>a <span class=\"_ _10\"></span>Euro <span class=\"_ _10\"></span>1<span class=\"ls14\">09<span class=\"_ _0\"></span></span>.<span class=\"ls6\">754<span class=\"_ _3e\"> </span></span>migliaia <span class=\"_ _14\"> </span>derivante <span class=\"_ _14\"> </span>quasi <span class=\"_ _11\"> </span>esclusivamente <span class=\"_ _14\"> </span>dai <span class=\"_ _14\"> </span>valori <span class=\"_ _14\"> </span>attribuiti <span class=\"_ _14\"> </span>alle <span class=\"_ _14\"> </span>immobilizzazioni<span class=\"_ _3e\"> </span>immateriali <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>sede <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>aggregazione <span class=\"_ _12\"></span>aziendale <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _10\"></span>Cubo <span class=\"_ _0\"></span>Design<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _12\"></span>Axo <span class=\"_ _10\"></span>Light<span class=\"_ _3e\"> </span>S.r.l. e Turri S.r.l., descritte alla Nota 1.<span class=\"_ _3e\"> </span>I marchi e l\u2019avviamento s<span class=\"_ _2\"></span>ono considerati beni a vita utile indefinita<span class=\"_ _2\"></span> e quindi non vengono<span class=\"_ _3e\"> </span>ammortizzati e, pertanto, sono sottoposti a impairment test.<span class=\"_ _3e\"> </span>In part<span class=\"_ _0\"></span>icolare, tutti i <span class=\"_ _0\"></span>marchi iscritti n<span class=\"_ _0\"></span>el Gruppo <span class=\"_ _0\"></span>IDB sono con<span class=\"_ _0\"></span>siderati a <span class=\"_ _0\"></span>vita utile indefinita<span class=\"_ _3e\"> </span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _6\"></span>dal <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>contabile <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>38, <span class=\"_ _2\"></span>tenuto <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>soprattutto <span class=\"_ _6\"></span>della<span class=\"_ _3e\"> </span>notoriet\u00e0, <span class=\"_ _33\"> </span>delle <span class=\"_ _30\"> </span>p<span class=\"_ _0\"></span>erformance <span class=\"_ _30\"> </span>economiche, <span class=\"_ _33\"> </span>delle <span class=\"_ _33\"> </span>caratteristiche <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span>mercato <span class=\"_ _33\"> </span>di<span class=\"_ _3e\"> </span>riferimento, <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>livello <span class=\"_ _12\"></span>degli <span class=\"_ _10\"></span>investimenti <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>iniziative<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>mar<span class=\"_ _0\"></span>keting<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>supporto. <span class=\"_ _10\"></span>Il <span class=\"_ _12\"></span>piano<span class=\"_ _3e\"> </span>industriale approvato dal Gruppo conferma tali assunzioni del management.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>modelli, <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>relazioni <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>clientela <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>ortafoglio <span class=\"_ _10\"></span>ordini <span class=\"_ _9\"></span>sono <span class=\"_ _12\"></span>stati <span class=\"_ _10\"></span>considerati <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>vita<span class=\"_ _3e\"> </span>utile definita, con un periodo di ammortamento da 5 <span class=\"_ _0\"></span>a 14 anni.<span class=\"_ _3e\"> </span>In <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>7 <span class=\"_ _10\"></span>febbraio <span class=\"_ _10\"></span>2024 <span class=\"_ _10\"></span>gli <span class=\"_ _10\"></span>Amministratori <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Capogruppo <span class=\"_ _10\"></span>hanno <span class=\"_ _9\"></span>esaminato <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>test <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>impairment <span class=\"_ _10\"></span>sui <span class=\"_ _10\"></span>valori <span class=\"_ _12\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>vita <span class=\"_ _12\"></span>utile <span class=\"_ _10\"></span>indefinita <span class=\"_ _10\"></span>iscritti<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>Bilancio <span class=\"_ _10\"></span>consolidato<span class=\"_ _3e\"> </span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>IDB <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>partecipazioni <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>bilancio<span class=\"_ _3e\"> </span>separato della Capogruppo alla stessa data.<span class=\"_ _3e\"> </span>L\u2019impairment <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>confronta <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>valor<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _2\"></span><span class=\"ff4\">delle <span class=\"_ _2\"></span>diverse <span class=\"_ _2\"></span>CGU<span class=\"_ _3e\"> </span></span>con <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>risp<span class=\"_ _0\"></span>ettivi <span class=\"_ _12\"></span>valori <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>Capit<span class=\"_ _0\"></span>ale <span class=\"_ _10\"></span>Inv<span class=\"_ _2\"></span>estito <span class=\"_ _10\"></span>Netto, <span class=\"_ _12\"></span>compre<span class=\"_ _0\"></span>nsivo <span class=\"_ _12\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _12\"></span>a <span class=\"_ _10\"></span>vita <span class=\"_ _10\"></span>utile<span class=\"_ _3e\"> </span>indefinita e delle altre attivit\u00e0 nette iscritte in relazione alle aggregazioni aziendali.<span class=\"_ _3e\"> </span>Il <span class=\"_ _16\"> </span>test <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>impairment <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _16\"> </span><span class=\"ls6\">202</span>3 <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _16\"> </span>riferito <span class=\"_ _16\"> </span>alle <span class=\"_ _16\"> </span>seguenti <span class=\"_ _29\"> </span>specifiche <span class=\"_ _16\"> </span><span class=\"ff7\">Cash<span class=\"_ _3e\"> </span></span>Generating  Unit<span class=\"ff4\">  (CGU)<span class=\"_ _3e\"> </span></span>6<span class=\"_ _3e\"> </span>:  (i)  Gervasoni;  (ii)  Meridiani;  (iii)  Cenacchi  International;  (iv)<span class=\"_ _3e\"> </span>Davide G<span class=\"_ _2\"></span>roppi; (v<span class=\"_ _2\"></span>) Saba <span class=\"_ _2\"></span>Italia; <span class=\"_ _2\"></span>(vi) <span class=\"_ _2\"></span>Modar; <span class=\"_ _2\"></span>(vii) <span class=\"_ _2\"></span>Flexalighting e <span class=\"_ _2\"></span>Flexalighting <span class=\"_ _6\"></span>North America<span class=\"ls12\">;<span class=\"_ _3e\"> </span></span>(viii) <span class=\"_ _6\"></span>Gamma Arredamenti <span class=\"_ _6\"></span>International; <span class=\"_ _2\"></span>(ix) <span class=\"_ _2\"></span>Cubo <span class=\"_ _2\"></span>Design; <span class=\"_ _2\"></span>(x) <span class=\"_ _6\"></span>Axo <span class=\"_ _2\"></span>Light, <span class=\"_ _2\"></span>(xi) <span class=\"_ _6\"></span>Tu<span class=\"_ _0\"></span>rri, <span class=\"_ _2\"></span>e, <span class=\"_ _2\"></span>infine,<span class=\"_ _3e\"> </span>della <span class=\"_ _29\"> </span>stessa <span class=\"_ _19\"> </span>Italian <span class=\"_ _29\"> </span>Design <span class=\"_ _29\"> </span>Brands <span class=\"_ _29\"> </span>S.p.A.<span class=\"_ _0\"></span>, <span class=\"_ _29\"> </span>tenuto <span class=\"_ _19\"> </span>conto <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>capitale <span class=\"_ _19\"> </span>investito <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>elle<span class=\"_ _3e\"> </span>controllate <span class=\"_ _14\"> </span>e <span class=\"_ _11\"> </span>dei <span class=\"_ _14\"> </span>risultati <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>q<span class=\"_ _0\"></span>uest<span class=\"ff5\">\u2019</span>ultima, <span class=\"_ _14\"> </span>nel <span class=\"_ _11\"> </span>suo <span class=\"_ _14\"> </span>ruolo <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>gestione <span class=\"_ _14\"> </span>strategica,<span class=\"_ _3e\"> </span>coordinamento e controllo del Gruppo.<span class=\"_ _3e\"> </span>Il <span class=\"_ _2\"></span>piano <span class=\"_ _2\"></span>industriale <span class=\"_ _6\"></span><span class=\"ff5 ls8\">(\u201c<span class=\"_ _0\"></span><span class=\"ff7 ls0\">business <span class=\"_ _6\"></span>plan<span class=\"ff5\">\u201d) <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span>\u2019<span class=\"ff4\">impairment <span class=\"_ _6\"></span>test, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>sono <span class=\"_ _6\"></span>stati<span class=\"_ _3e\"> </span></span></span></span></span>ricavati <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>flussi <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>cassa <span class=\"_ _a\"> </span>oggetto <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>attualizzazione, <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>stato <span class=\"_ _a\"> </span>approvato <span class=\"_ _a\"> </span>dal <span class=\"_ _a\"> </span>Consiglio <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>Amministrazione <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>data <span class=\"_ _9\"></span>7 <span class=\"_ _10\"></span>febbraio <span class=\"_ _10\"></span>2024. <span class=\"_ _10\"></span>Il <span class=\"_ _10\"></span>set <span class=\"_ _10\"></span>documentale <span class=\"_ _9\"></span>alla <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>impairment<span class=\"_ _3e\"> </span>test \u00e8<span class=\"_ _2\"></span> costituito <span class=\"_ _2\"></span>dalla sit<span class=\"_ _2\"></span>uazione patrimoniale-finanziaria <span class=\"_ _2\"></span>consolidata <span class=\"_ _2\"></span>al 31 <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _3e\"> </span>e <span class=\"_ _10\"></span>dal <span class=\"_ _10\"></span>piano <span class=\"_ _10\"></span>economico-finanziario <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>periodo <span class=\"_ _10\"></span>2024-<span class=\"ls6\">202</span>6, <span class=\"_ _10\"></span>dai <span class=\"_ _10\"></span>quali <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>stati <span class=\"_ _10\"></span>ricavati <span class=\"_ _10\"></span>i<span class=\"_ _3e\"> </span>flussi di cassa espliciti oggetto di attualizzazione.<span class=\"_ _3e\"> </span>Il business plan e la relativa <span class=\"ff7\">strategy review</span> sono stati predisposti dal management e<span class=\"_ _3e\"> </span>i)<span class=\"ff9\"> <span class=\"_ _e\"> </span></span>le <span class=\"_ _14\"> </span>relative <span class=\"_ _14\"> </span>assunzioni <span class=\"_ _11\"> </span>risult<span class=\"_ _0\"></span>ano <span class=\"_ _11\"> </span>coerenti <span class=\"_ _14\"> </span>con <span class=\"_ _11\"> </span>i <span class=\"_ _14\"> </span>risultati <span class=\"_ _14\"> </span>effettivi <span class=\"_ _11\"> </span>passati <span class=\"_ _14\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>la<span class=\"_ _3e\"> </span>performance del Gruppo <span class=\"ls11\">al</span>l<span class=\"ff5\">\u2019</span>andamento storico del mercato di riferimento;<span class=\"_ _3e\"> </span>ii)<span class=\"ff9\"> <span class=\"_ _2b\"> </span></span>gli obiettivi del piano risultano allineati rispetto all<span class=\"ff5\">\u2019</span>attuale andamento.<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore recuperabile <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>gruppo di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>analisi <span class=\"_ _0\"></span>\u00e8 stata <span class=\"_ _0\"></span>condotta<span class=\"_ _3e\"> </span>secondo la noz<span class=\"_ _0\"></span>ione del valore d<span class=\"ff5\">\u2019</span>u<span class=\"_ _0\"></span>so. Per valore d<span class=\"ff5\">\u2019</span>uso di <span class=\"_ _0\"></span>un gruppo di attivit\u00e0 si <span class=\"_ _0\"></span>intende il<span class=\"_ _3e\"> </span>valore attuale <span class=\"_ _2\"></span>dei flussi finanziari <span class=\"_ _2\"></span>futuri, in entrata<span class=\"_ _2\"></span> e in uscita, <span class=\"_ _2\"></span>che si preve<span class=\"_ _2\"></span>de deriveranno<span class=\"_ _3e\"> </span>6  La <span class=\"_ _f\"> </span><span class=\"ff7\">cash <span class=\"_ _3b\"> </span>generating  unit</span> <span class=\"_ _3b\"> </span>(CG<span class=\"_ _2\"></span>U)  id<span class=\"_ _0\"></span>entificata  ai <span class=\"_ _3b\"> </span>fini  della  recuperabilit\u00e0 <span class=\"_ _3b\"> </span>dei  marchi  e <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>av<span class=\"_ _0\"></span>viamento<span class=\"_ _3e\"> </span>corrisponde alla s<span class=\"_ _0\"></span>ociet\u00e0 acquisita (e rispettive contro<span class=\"_ _0\"></span>llate) nel suo complesso.<span class=\"_ _3e\"> </span>dall<span class=\"ff5\">\u2019</span>uso <span class=\"_ _19\"> </span>continuativo <span class=\"_ _29\"> </span>del <span class=\"_ _19\"> </span>gruppo <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>attivit\u00e0, <span class=\"_ _29\"> </span>scontati <span class=\"_ _19\"> </span>a <span class=\"_ _29\"> </span>un <span class=\"_ _19\"> </span>tasso <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _29\"> </span>attualizzazione<span class=\"_ _3e\"> </span>appropriato che ri<span class=\"_ _2\"></span>fletta le stime <span class=\"_ _2\"></span>correnti del merc<span class=\"_ _2\"></span>ato circa il valore <span class=\"_ _2\"></span>temporale del d<span class=\"_ _2\"></span>enaro<span class=\"_ _3e\"> </span>e i rischi specifici del gruppo di attivit\u00e0 in oggetto.<span class=\"_ _3e\"> </span>Per <span class=\"_ _12\"></span>la <span class=\"_ _0\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>d<span class=\"ff5\">\u2019</span>uso <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Consiglio <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>Amministrazione <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>utilizzato <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cassa<span class=\"_ _3e\"> </span>espliciti <span class=\"_ _12\"></span>dei <span class=\"_ _0\"></span>piani <span class=\"_ _12\"></span>economico-f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>2024 <span class=\"_ _12\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _12\"></span>2026; <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>inoltre <span class=\"_ _12\"></span>considerato<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>orizzonte<span class=\"_ _3e\"> </span>temporale indefinito per la stima del valore termi<span class=\"_ _2\"></span>nale della singola CGU.<span class=\"_ _3e\"> </span>Il metodo app<span class=\"_ _0\"></span>licato<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>per la stima del valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso delle attivit\u00e0 \u00e8 il metodo del <span class=\"_ _0\"></span><span class=\"ff7\">Discounted<span class=\"_ _3e\"> </span></span>Cash <span class=\"_ _12\"></span>Flow<span class=\"ff4\"> <span class=\"_ _10\"></span><span class=\"ff5\">(\u201cDCF\u201d) <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>stima <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>capitale <span class=\"_ _12\"></span>investito <span class=\"_ _10\"></span>(\u201c<span class=\"_ _0\"></span></span></span>Enterprise <span class=\"_ _12\"></span>V<span class=\"_ _0\"></span>alue<span class=\"ff5\">\u201d) <span class=\"_ _12\"></span>come <span class=\"_ _10\"></span>il<span class=\"_ _3e\"> </span></span>valore <span class=\"_ _9\"></span>attuale <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>suoi <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cassa <span class=\"_ _9\"></span>op<span class=\"_ _0\"></span>erativi <span class=\"_ _10\"></span>fut<span class=\"_ _0\"></span>uri, <span class=\"_ _9\"></span>scontati <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>tasso <span class=\"_ _9\"></span>pari <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>costo<span class=\"_ _3e\"> </span>medio ponderato del capitale (\u201cWACC\u201d).<span class=\"_ _3e\"> </span>Le <span class=\"_ _34\"> </span>assunzioni <span class=\"_ _2c\"> </span>u<span class=\"_ _0\"></span>tilizzate <span class=\"_ _2c\"> </span>per <span class=\"_ _34\"> </span>ciascuna <span class=\"_ _34\"> </span>CGU <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>illustrate <span class=\"_ _34\"> </span>successivamente <span class=\"_ _2c\"> </span>e<span class=\"_ _3e\"> </span>metodologicamente <span class=\"_ _36\"> </span>non <span class=\"_ _2c\"> </span>si <span class=\"_ _36\"> </span>discostano <span class=\"_ _2c\"> </span>da <span class=\"_ _36\"> </span>quelle <span class=\"_ _2c\"> </span>utilizzate <span class=\"_ _36\"> </span>in <span class=\"_ _2c\"> </span>occasione <span class=\"_ _36\"> </span>della<span class=\"_ _3e\"> </span>predisposizione del bilancio annuale al 31 d<span class=\"_ _0\"></span>icemb<span class=\"_ _2\"></span>re 20<span class=\"_ _0\"></span>22, rif<span class=\"_ _0\"></span>lettendo comunque i diversi<span class=\"_ _3e\"> </span>risultati <span class=\"_ _16\"> </span>previsti <span class=\"_ _16\"> </span>dal <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>uovo <span class=\"_ _16\"> </span>piano <span class=\"_ _16\"> </span>approvato <span class=\"_ _29\"> </span>dal <span class=\"_ _16\"> </span>Consiglio <span class=\"_ _16\"> </span>di <span class=\"_ _29\"> </span>Amministrazione <span class=\"_ _16\"> </span>della<span class=\"_ _3e\"> </span>Controllante, <span class=\"_ _10\"></span>nonch\u00e9 <span class=\"_ _12\"></span>dell<span class=\"ff5\">\u2019</span>aggiorn<span class=\"_ _0\"></span>amento <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _12\"></span>variabili <span class=\"_ _10\"></span>utilizzate <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>determinazione<span class=\"_ _3e\"> </span>del WACC e del tasso di crescita <span class=\"ff7\">g</span>.<span class=\"_ _3e\"> </span>Il<span class=\"ls0\"> <span class=\"_ _a\"> </span>Consiglio <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>Ammin<span class=\"_ _0\"></span>ist<span class=\"_ _2\"></span>razione, <span class=\"_ _a\"> </span>supportato <span class=\"_ _a\"> </span>in <span class=\"_ _15\"> </span>quest<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>anche <span class=\"_ _a\"> </span>da <span class=\"_ _a\"> </span>una <span class=\"_ _15\"> </span>apposit<span class=\"_ _0\"></span>a <span class=\"_ _a\"> </span><span class=\"ff7\">fairness<span class=\"_ _3e\"> </span></span></span>opinion<span class=\"ff4\"> <span class=\"_ _0\"></span>rilasciat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>da <span class=\"_ _12\"></span>parte <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>erzo <span class=\"_ _0\"></span>esperto <span class=\"_ _12\"></span>indipendente, <span class=\"_ _12\"></span>non <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>identificato <span class=\"_ _12\"></span>perdite<span class=\"_ _3e\"> </span></span>di valore per nessuna CGU del Gruppo.<span class=\"_ _3e\"> </span>Si <span class=\"_ _15\"></span>riporta <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>seguito <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>dettaglio <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>calcolo <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>WACC <span class=\"_ _a\"> </span>utilizzato <span class=\"_ _15\"> </span>in <span class=\"_ _15\"></span>ciascuna <span class=\"_ _15\"></span>delle <span class=\"_ _15\"> </span>CGU<span class=\"_ _3e\"> </span>oggetto di analisi:<span class=\"_ _3e\"> </span>31/12/202231/12/2023<span class=\"_ _3e\"> </span>Tasso Risk Free<span class=\"_ _3e\"> </span>4,26%<span class=\"_ _3e\"> </span>3,00%<span class=\"_ _3e\"> </span>Premio per il rischio azionario di mercato<span class=\"_ _3e\"> </span>5,94%<span class=\"_ _3e\"> </span>6,59%<span class=\"_ _3e\"> </span>Beta Unlevered               <span class=\"ls0\">0,95 </span>               <span class=\"ls0\">0,93 </span>D/E Target               <span class=\"ls0\">0,43 </span>               <span class=\"ls0\">0,43 </span>Aliquota fiscale<span class=\"_ _3e\"> </span>24,00%<span class=\"_ _3e\"> </span>24,00%<span class=\"_ _3e\"> </span>Relevered Beta               <span class=\"ls0\">1,26 </span>               <span class=\"ls0\">1,23 </span>Premio per il rischio addizionale<span class=\"_ _3e\"> </span>2,00%<span class=\"_ _3e\"> </span>2,00%<span class=\"_ _3e\"> </span>Costo del capitale proprio (Ke)<span class=\"_ _3e\"> </span>13,74%<span class=\"_ _3e\"> </span>13,13%<span class=\"_ _3e\"> </span>Costo del debito lordo<span class=\"_ _3e\"> </span>6,25%<span class=\"_ _3e\"> </span>6,89%<span class=\"_ _3e\"> </span>Aliquota fiscale<span class=\"_ _3e\"> </span>24,00%<span class=\"_ _3e\"> </span>24,00%<span class=\"_ _3e\"> </span>Costo del debito (Kd)<span class=\"_ _3e\"> </span>4,75%<span class=\"_ _3e\"> </span>5,23%<span class=\"_ _3e\"> </span>E/(E+D)<span class=\"_ _3e\"> </span>70,00%<span class=\"_ _3e\"> </span>70,00%<span class=\"_ _3e\"> </span>D/(E+D)<span class=\"_ _3e\"> </span>30,00%<span class=\"_ _3e\"> </span>30,00%<span class=\"_ _3e\"> </span>WACC<span class=\"_ _3e\"> </span>11,04%<span class=\"_ _3e\"> </span>10,76%<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>WACC <span class=\"_ _9\"></span>utilizzato <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>stima <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _10\"></span>recuperabile <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>ciascuna <span class=\"_ _9\"></span>CGU <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>31 <span class=\"_ _9\"></span>dicembre<span class=\"_ _3e\"> </span>202<span class=\"ls0\">3  \u00e8<span class=\"_ _2\"></span>  il <span class=\"_ _f\"> </span>10,<span class=\"ls6\">76</span>%, <span class=\"_ _f\"> </span>leggermente <span class=\"_ _f\"> </span>inferiore  rispe<span class=\"_ _2\"></span>tto  al <span class=\"_ _f\"> </span>tasso  al <span class=\"_ _a\"> </span>31  dicembre  20<span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>2 <span class=\"_ _f\"> </span>(pari<span class=\"_ _3e\"> </span></span>all\u201911,04%)<span class=\"ff4\">, </span>coerentemente con l\u2019andamento dei parametri finanziari di<span class=\"_ _2\"></span> riferimento<span class=\"_ _0\"></span><span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Con <span class=\"_ _6\"></span>riferimento <span class=\"_ _2\"></span>al <span class=\"_ _7\"></span>tasso <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>crescita <span class=\"_ _6\"></span>(<span class=\"ff7\">g <span class=\"_ _6\"></span>rate<span class=\"ff4\">), <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>Consiglio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Amm<span class=\"_ _0\"></span>inistrazione, <span class=\"_ _7\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>supporto<span class=\"_ _3e\"> </span></span></span>del <span class=\"_ _14\"> </span>consulente <span class=\"_ _14\"> </span>esterno, <span class=\"_ _14\"> </span>ha <span class=\"_ _14\"> </span>utilizzato <span class=\"_ _14\"> </span><span class=\"ff5\">un <span class=\"_ _14\"> </span>tasso <span class=\"_ _14\"> </span>pari <span class=\"_ _14\"> </span>all\u20191</span>,88%, <span class=\"_ _14\"> </span>coerente <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>tasso<span class=\"_ _3e\"> </span>dell\u2019inflazione programmata<span class=\"ff4\"> europea.<span class=\"_ _3e\"> </span></span>Si <span class=\"_ _10\"></span>riporta <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>seguito <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>sintesi <span class=\"_ _10\"></span>delle <span class=\"_ _9\"></span><span class=\"ff5\">risultanze <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>test <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>\u2019impairment <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>singole <span class=\"_ _10\"></span>CGU<span class=\"_ _3e\"> </span></span>senza <span class=\"_ _15\"></span>considerare <span class=\"_ _15\"></span>(in <span class=\"_ _15\"></span>questa <span class=\"_ _15\"></span>fase), <span class=\"_ _9\"></span>gli <span class=\"_ _15\"> </span>effetti <span class=\"_ _15\"></span>derivanti <span class=\"_ _15\"></span>dall\u2019attualizzazione <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _9\"></span>flussi <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span>cassa <span class=\"_ _2b\"> </span>negativi <span class=\"_ _2b\"> </span>della <span class=\"_ _2b\"> </span>Holding <span class=\"_ _2e\"> </span>Capogruppo <span class=\"_ _2b\"> </span>nel <span class=\"_ _2b\"> </span>suo <span class=\"_ _2b\"> </span>ruolo <span class=\"_ _2e\"> </span>di <span class=\"_ _2b\"> </span>gestione <span class=\"_ _2b\"> </span>strategica,<span class=\"_ _3e\"> </span>coordinamento e controllo del Gruppo (<span class=\"ff7\">corporate asset</span>):<span class=\"_ _3e\"> </span>CGU<span class=\"_ _3e\"> </span>Valore<span class=\"_ _3e\"> </span>contabile<span class=\"_ _3e\"> </span>avviamento<span class=\"_ _3e\"> </span>Valore<span class=\"_ _3e\"> </span>contabile<span class=\"_ _3e\"> </span>marchi<span class=\"_ _3e\"> </span>Totale immob.<span class=\"_ _3e\"> </span>immateriali a vita<span class=\"_ _3e\"> </span>utile indefinita<span class=\"_ _3e\"> </span>Valore recuperabile<span class=\"_ _3e\"> </span>(pre-holding cost)<span class=\"_ _3e\"> </span>Gervasoni           <span class=\"ls0\">10.012 </span>           <span class=\"ls0\">13.150 </span>                       <span class=\"ls0\">23.163 </span>                       <span class=\"ls0\">57.965 </span>Meridiani              <span class=\"ls0\">8.203 </span>             <span class=\"ls0\">4.598 </span>                       <span class=\"ls0\">12.801 </span>                       <span class=\"ls0\">37.863 </span>Cenacchi Int.           <span class=\"ls0\">22.312 </span>                   <span class=\"ls0\">-</span>                        <span class=\"ls0\">22.312 </span>                       <span class=\"ls0\">67.337 </span>Davide Groppi              <span class=\"ls0\">2.604 </span>             <span class=\"ls0\">4.461 </span>                         <span class=\"ls0\">7.065 </span>                       <span class=\"ls0\">34.066 </span>Saba Italia                <span class=\"ls16\">197 </span>             <span class=\"ls0\">3.992 </span>                         <span class=\"ls0\">4.189 </span>                       <span class=\"ls0\">31.932 </span>Modar             <span class=\"ls0\">8.633 </span>                   <span class=\"ls0\">-</span>                          <span class=\"ls0\">8.633 </span>                       <span class=\"ls0\">39.942 </span>Flexalighting           <span class=\"ls0\">10.451 </span>                   <span class=\"ls0\">-</span>                        <span class=\"ls0\">10.451 </span>                       <span class=\"ls0\">25.742 </span>Gamma Arredamenti Int.             <span class=\"ls0\">9.192 </span>             <span class=\"ls0\">6.956 </span>                       <span class=\"ls0\">16.148 </span>                       <span class=\"ls0\">27.837 </span>Cubo Design           <span class=\"ls0\">30.483 </span>           <span class=\"ls0\">20.663 </span>                       <span class=\"ls0\">51.145 </span>                       <span class=\"ls16\">59<span class=\"ls0\">.</span>025 </span>Axo Light             <span class=\"ls0\">3.549 </span>                   <span class=\"ls0\">-</span>                          <span class=\"ls0\">3.549 </span>                         <span class=\"ls0\">4.375 </span>Turri           <span class=\"ls0\">29.282 </span>             <span class=\"ls0\">3.641 </span>                       <span class=\"ls0\">32.923 </span>                       <span class=\"ls0\">40.761 </span>Totale         <span class=\"ls16\">134.919 </span>           <span class=\"ls16\">57.461 </span>                    <span class=\"ls16\">192.380 </span>                    <span class=\"ls16\">426.846 </span>Il <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>recuperabile <span class=\"_ _13\"> </span><span class=\"ff5\">dell\u2019avviamento <span class=\"_ _13\"> </span>e  dei <span class=\"_ _13\"> </span>marchi</span> <span class=\"_ _13\"> </span>(pre-holdin<span class=\"_ _0\"></span>g  costs), <span class=\"_ _13\"> </span>pari <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>Euro<span class=\"_ _3e\"> </span>426<span class=\"ls0\">.846 <span class=\"_ _a\"> </span><span class=\"ff5\">migliaia  \u00e8 <span class=\"_ _a\"> </span>stato <span class=\"_ _a\"> </span>ott<span class=\"_ _0\"></span>enuto <span class=\"_ _a\"> </span>come <span class=\"_ _f\"> </span>differenza <span class=\"_ _f\"> </span>fra <span class=\"_ _a\"> </span>l\u2019<span class=\"_ _0\"></span><span class=\"ff7\">enterprise <span class=\"_ _f\"> </span>value</span></span> <span class=\"_ _a\"> </span>e  il <span class=\"_ _a\"> </span>capitale<span class=\"_ _3e\"> </span></span>investito <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>tutte <span class=\"_ _12\"></span>le <span class=\"_ _10\"></span>CGU <span class=\"_ _12\"></span>(Euro <span class=\"_ _10\"></span><span class=\"ls14\">76<span class=\"_ _0\"></span></span>.<span class=\"ls6\">190</span> <span class=\"_ _12\"></span>migliaia), <span class=\"_ _10\"></span>determinato <span class=\"_ _12\"></span>escludendo <span class=\"_ _12\"></span>il <span class=\"_ _10\"></span>valore<span class=\"_ _3e\"> </span>contabile dell\u2019avviamento e dei marchi<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>L\u2019eccedenza del <span class=\"_ _0\"></span>valore recuperabile rispetto a <span class=\"_ _0\"></span>quello contabile ammonta a <span class=\"_ _0\"></span>Euro 234.466<span class=\"_ _3e\"> </span>migliaia. <span class=\"_ _6\"></span>Con<span class=\"_ _0\"></span>siderando <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _2\"></span>recuperabile <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span><span class=\"ff7\">corporate <span class=\"_ _6\"></span>asset<span class=\"_ _0\"></span><span class=\"ff5\">, <span class=\"_ _6\"></span>l\u2019eccedenza <span class=\"_ _2\"></span>risulterebbe<span class=\"_ _3e\"> </span></span></span>pari <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>Euro <span class=\"_ _9\"></span><span class=\"ls14\">18</span>6<span class=\"_ _0\"></span>.332 <span class=\"_ _10\"></span>migliaia <span class=\"_ _9\"></span>(Euro <span class=\"_ _10\"></span>132.168 <span class=\"_ _9\"></span>migliaia <span class=\"_ _10\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>dicembre <span class=\"_ _10\"></span>2022). <span class=\"_ _9\"></span>Si <span class=\"_ _9\"></span>riporta <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>seguito <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>riconciliazione <span class=\"_ _6\"></span>fra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>capitale <span class=\"_ _6\"></span>investito <span class=\"_ _6\"></span>netto <span class=\"_ _2\"></span>contabile <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>capitale <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>vestito <span class=\"_ _6\"></span>netto<span class=\"_ _3e\"> </span>utilizzato ai fini del test di impairment:<span class=\"_ _3e\"> </span>CGU-Holding<span class=\"_ _3e\"> </span>Capitale investito netto escluso<span class=\"_ _3e\"> </span>attivit\u00e0 immateriali a vita utile<span class=\"_ _3e\"> </span>indefinita<span class=\"_ _3e\"> </span>Totale immob.<span class=\"_ _3e\"> </span>immateriali a vita<span class=\"_ _3e\"> </span>utile indefinita<span class=\"_ _3e\"> </span>Capitale<span class=\"_ _3e\"> </span>investito<span class=\"_ _3e\"> </span>netto<span class=\"_ _3e\"> </span>Gervasoni                                           <span class=\"ls0\">6.755 </span>                       <span class=\"ls0\">23.163 </span>           <span class=\"ls0\">29.918 </span>Meridiani                                            <span class=\"ls0\">7.408 </span>                       <span class=\"ls0\">12.801 </span>           <span class=\"ls0\">20.209 </span>Cenacchi Int.                                           <span class=\"ls0\">9.510 </span>                       <span class=\"ls0\">22.312 </span>           <span class=\"ls0\">31.822 </span>Davide Groppi                                            <span class=\"ls0\">3.319 </span>                         <span class=\"ls0\">7.065 </span>           <span class=\"ls0\">10.384 </span>Saba Italia                                           <span class=\"ls0\">4.540 </span>                         <span class=\"ls0\">4.189 </span>             <span class=\"ls0\">8.729 </span>Modar                                            <span class=\"ls0\">(949) </span>                         <span class=\"ls0\">8.633 </span>             <span class=\"ls0\">7.684 </span>Flexalighting                                           <span class=\"ls0\">3.545 </span>                       <span class=\"ls0\">10.451 </span>           <span class=\"ls0\">13.996 </span>Gamma Arredamenti Int.                                           <span class=\"ls0\">9.502 </span>                       <span class=\"ls0\">16.148 </span>           <span class=\"ls0\">25.650 </span>Cubo Design                                         <span class=\"ls0\">24.900 </span>                       <span class=\"ls0\">51.145 </span>           <span class=\"ls0\">76.045 </span>Axo Light                                           <span class=\"ls0\">1.332 </span>                         <span class=\"ls0\">3.549 </span>             <span class=\"ls0\">4.881 </span>Turri                                           <span class=\"ls0\">6.329 </span>                       <span class=\"ls0\">32.923 </span>           <span class=\"ls0\">39.252 </span>Subtotale CGU                                         <span class=\"ls16\">76.190 </span>                     <span class=\"ls16\">192.380 </span>         <span class=\"ls16\">268.570 </span>Holding IDB                                           <span class=\"ls0\">6.756 </span>                              <span class=\"ls0\">-</span>              <span class=\"ls0\">6.756 </span>Totale                                         <span class=\"ls16\">82.946 </span>                     <span class=\"ls16\">192.380 </span>         <span class=\"ls16\">275.326 </span>La <span class=\"_ _10\"></span>determinazione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>v<span class=\"_ _2\"></span>alore <span class=\"_ _10\"></span>d\u2019uso <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>particolarmente <span class=\"_ _10\"></span>sensibile <span class=\"_ _12\"></span>alle <span class=\"_ _10\"></span>seguenti <span class=\"_ _10\"></span>ipotesi: <span class=\"_ _10\"></span>(i)<span class=\"_ _3e\"> </span>andamento <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>ricavi, <span class=\"_ _12\"></span>(ii) <span class=\"_ _12\"></span>marginalit\u00e0, <span class=\"_ _12\"></span>(iii) <span class=\"_ _12\"></span>tasso <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>sconto, <span class=\"_ _12\"></span>(iv) <span class=\"_ _12\"></span>tasso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>crescita <span class=\"_ _12\"></span>utilizzato<span class=\"_ _3e\"> </span>per estrapolare i flussi di cassa oltre il periodo di previsione.<span class=\"_ _3e\"> </span>Le <span class=\"_ _12\"></span>analisi <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>sensitivit\u00e0 <span class=\"_ _12\"></span>svolte <span class=\"_ _12\"></span>dalla <span class=\"_ _10\"></span>societ\u00e0 <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _12\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _12\"></span>confermano <span class=\"_ _10\"></span>che, <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>che<span class=\"_ _3e\"> </span>qualora <span class=\"_ _a\"> </span>i <span class=\"_ _15\"> </span>parametri <span class=\"_ _a\"> </span>del <span class=\"_ _15\"></span>WACC <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>crescita <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>riferimento <span class=\"_ _15\"> </span>dovessero <span class=\"_ _a\"> </span>subire<span class=\"_ _3e\"> </span>variazioni del<span class=\"ff5\">l\u20191%, risulterebbe un\u2019eccedenza positiva del valore rec<span class=\"_ _2\"></span>uperabile<span class=\"_ _0\"></span><span class=\"ff4\">.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "2.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ff8\">A<span class=\"_ _0\"></span>ttivit\u00e0 immateriali<span class=\"_ _3e\"> </span></span></span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>seguito la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>e la <span class=\"_ _12\"></span>movimentazione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _3e\"> </span>dicembre 2022 e al 31 dicembre 2023:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000AvviamentoMarchiModelli<span class=\"_ _3e\"> </span>Relazioni con la<span class=\"_ _3e\"> </span>clientela e<span class=\"_ _3e\"> </span>portafoglio ordini<span class=\"_ _3e\"> </span>Altre<span class=\"_ _3e\"> </span>attivit\u00e0<span class=\"_ _3e\"> </span>immaterialiTotale<span class=\"_ _3e\"> </span>valore lordo iniziale         <span class=\"ls0\">57.119 </span>      <span class=\"ls0\">26.220 </span>      <span class=\"ls0\">12.474 </span>                    <span class=\"ls0\">33.159 </span>           <span class=\"ls0\">2.962 </span>    <span class=\"ls0\">131.935<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>fondo ammortamento iniziale      <span class=\"ls0\">(7.002) </span>                  <span class=\"ls0\">(12.275) </span>        <span class=\"ls0\">(1.885) </span>    <span class=\"ls0\">(21.161)<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>valore netto iniziale 01/01/2022         <span class=\"ls16\">57.119 </span>      <span class=\"ls16\">26.220 </span>        <span class=\"ls16\">5.472 </span>                    <span class=\"ls16\">20.883 </span>           <span class=\"ls16\">1.078 </span>    <span class=\"ls16\">110.774<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> </span>movimenti del periodo<span class=\"_ _3e\"> </span>acquisizioni             <span class=\"ls16\">10 </span>             <span class=\"ls16\">19 </span>              <span class=\"ls16\">480 </span>           <span class=\"ls16\">510<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> </span>aggregazioni aziendali         <span class=\"ls0\">14.868 </span>        <span class=\"ls0\">6.967 </span>        <span class=\"ls0\">4.362 </span>                      <span class=\"ls0\">1.708 </span>      <span class=\"ls0\">27.905<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>cessioni           <span class=\"ls0\">(169) </span>         <span class=\"ls0\">(169) </span>altre variazioni           <span class=\"ls0\">(308) </span>             <span class=\"ls0\">(3) </span>           <span class=\"ls0\">(27) </span>                           <span class=\"ls0\">(0) </span>           <span class=\"ls0\">(160) </span>         <span class=\"ls0\">(498) </span>ammortamento del periodo      <span class=\"ls0\">(1.130) </span>                    <span class=\"ls0\">(3.458) </span>           <span class=\"ls0\">(309) </span>      <span class=\"ls0\">(4.898)<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>aggregazioni aziendali (fondo)              <span class=\"ls0\">-<span class=\"_ _3e\"> </span></span> dismissioni fondo per cessioni              <span class=\"ls16\">169 </span>           <span class=\"ls16\">169<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> </span>altre variazioni fondo               <span class=\"ls16\">1 </span>                <span class=\"ls16\">87 </span>             <span class=\"ls16\">89<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> </span>totale movimenti del periodo         <span class=\"ls16\">14.560 </span>        <span class=\"ls16\">6.974 </span>        <span class=\"ls16\">3.225 </span>                    <span class=\"ls0\">(1.750) </span>                <span class=\"ls16\">99 </span>      <span class=\"ls16\">23.108<span class=\"_ _3e\"> </span></span><span class=\"ls16\"> </span>valore lordo finale         <span class=\"ls0\">71.679 </span>      <span class=\"ls0\">33.194 </span>      <span class=\"ls0\">16.828 </span>                    <span class=\"ls0\">34.867 </span>           <span class=\"ls0\">3.114 </span>    <span class=\"ls0\">159.682<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>fondo ammortamento finale      <span class=\"ls0\">(8.131) </span>                  <span class=\"ls0\">(15.733) </span>        <span class=\"ls0\">(1.937) </span>    <span class=\"ls0\">(25.801)<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>valore netto finale 31/12/2022         <span class=\"ls16\">71.679 </span>      <span class=\"ls16\">33.194 </span>        <span class=\"ls16\">8.697 </span>                    <span class=\"ls16\">19.133 </span>           <span class=\"ls16\">1.176 </span>    <span class=\"ls16\">133.881</span><span class=\"ls16\"> </span>i valori sono espressi in \u20ac/1000AvviamentoMarchiModelli<span class=\"_ _3e\"> </span>Relazioni con la<span class=\"_ _3e\"> </span>clientela e<span class=\"_ _3e\"> </span>portafoglio ordini<span class=\"_ _3e\"> </span>Altre<span class=\"_ _3e\"> </span>attivit\u00e0<span class=\"_ _3e\"> </span>immaterialiTotale<span class=\"_ _3e\"> </span>valore lordo iniziale         <span class=\"ls0\">71.679 </span>      <span class=\"ls0\">33.194 </span>      <span class=\"ls0\">16.828 </span>                    <span class=\"ls0\">34.867 </span>           <span class=\"ls0\">3.114 </span>    <span class=\"ls0\">159.682 </span>fondo ammortamento iniziale      <span class=\"ls0\">(8.131) </span>                  <span class=\"ls0\">(15.733) </span>        <span class=\"ls0\">(1.937) </span>    <span class=\"ls0\">(25.801) </span>valore netto iniziale 01/01/2023         <span class=\"ls16\">71.679 </span>      <span class=\"ls16\">33.194 </span>        <span class=\"ls16\">8.697 </span>                    <span class=\"ls16\">19.133 </span>           <span class=\"ls16\">1.176 </span>    <span class=\"ls16\">133.881 </span>movimenti del periodo<span class=\"_ _3e\"> </span>acquisizioni               <span class=\"ls16\">1 </span>             <span class=\"ls16\">11 </span>              <span class=\"ls16\">412 </span>           <span class=\"ls16\">423 </span>aggregazioni aziendali         <span class=\"ls0\">63.313 </span>      <span class=\"ls0\">24.306 </span>                    <span class=\"ls0\">28.374 </span>           <span class=\"ls0\">4.853 </span>    <span class=\"ls0\">120.847 </span>cessioni              <span class=\"ls0\">-</span> altre variazioni             <span class=\"ls0\">(74) </span>           <span class=\"ls0\">(41) </span>                <span class=\"ls16\">30 </span>           <span class=\"ls0\">(84) </span>ammortamento del periodo      <span class=\"ls0\">(1.314) </span>                    <span class=\"ls0\">(5.271) </span>           <span class=\"ls0\">(466) </span>      <span class=\"ls0\">(7.051) </span>aggregazioni aziendali (fondo)        <span class=\"ls0\">(4.392) </span>      <span class=\"ls0\">(4.392) </span>dismissioni fondo per cessioni              <span class=\"ls0\">-</span> altre variazioni fondo             <span class=\"ls0\">(1) </span>                <span class=\"ls16\">12 </span>             <span class=\"ls16\">11 </span>totale movimenti del periodo         <span class=\"ls16\">63.239 </span>      <span class=\"ls16\">24.267 </span>      <span class=\"ls0\">(1.304) </span>                    <span class=\"ls16\">23.103 </span>              <span class=\"ls16\">449 </span>    <span class=\"ls16\">109.754 </span>valore lordo finale       <span class=\"ls0\">134.919 </span>      <span class=\"ls0\">57.461 </span>      <span class=\"ls0\">16.839 </span>                    <span class=\"ls0\">63.241 </span>           <span class=\"ls0\">8.409 </span>    <span class=\"ls0\">280.868 </span>fondo ammortamento finale      <span class=\"ls0\">(9.446) </span>                  <span class=\"ls0\">(21.004) </span>        <span class=\"ls0\">(6.783) </span>    <span class=\"ls0\">(37.233) </span>valore netto finale 31/12/2023      <span class=\"ls16\">134.919 </span>      <span class=\"ls16\">57.461 </span>        <span class=\"ls16\">7.393 </span>                    <span class=\"ls16\">42.236 </span>           <span class=\"ls16\">1.626 </span>    <span class=\"ls16\">243.635 </span>Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _12\"></span>immateriali <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2023 <span class=\"_ _12\"></span>sono <span class=\"_ _0\"></span>pari <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _0\"></span><span class=\"ls6\">24</span>3.635 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _12\"></span>rispetto <span class=\"_ _0\"></span>a<span class=\"_ _3e\"> </span>Euro <span class=\"_ _10\"></span>1<span class=\"ls14\">33</span>.<span class=\"ls6\">881</span> <span class=\"_ _12\"></span>migliaia <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>precedente <span class=\"_ _12\"></span>esercizio, <span class=\"_ _10\"></span>con <span class=\"_ _12\"></span>un <span class=\"_ _10\"></span>incremento <span class=\"_ _12\"></span>pari <span class=\"_ _12\"></span>a <span class=\"_ _10\"></span>Euro <span class=\"_ _10\"></span>1<span class=\"ls14\">09<span class=\"_ _0\"></span></span>.<span class=\"ls6\">754<span class=\"_ _3e\"> </span></span>migliaia <span class=\"_ _14\"> </span>derivante <span class=\"_ _14\"> </span>quasi <span class=\"_ _11\"> </span>esclusivamente <span class=\"_ _14\"> </span>dai <span class=\"_ _14\"> </span>valori <span class=\"_ _14\"> </span>attribuiti <span class=\"_ _14\"> </span>alle <span class=\"_ _14\"> </span>immobilizzazioni<span class=\"_ _3e\"> </span>immateriali <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>sede <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>aggregazione <span class=\"_ _12\"></span>aziendale <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _10\"></span>Cubo <span class=\"_ _0\"></span>Design<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _12\"></span>Axo <span class=\"_ _10\"></span>Light<span class=\"_ _3e\"> </span>S.r.l. e Turri S.r.l., descritte alla Nota 1.<span class=\"_ _3e\"> </span>I marchi e l\u2019avviamento s<span class=\"_ _2\"></span>ono considerati beni a vita utile indefinita<span class=\"_ _2\"></span> e quindi non vengono<span class=\"_ _3e\"> </span>ammortizzati e, pertanto, sono sottoposti a impairment test.<span class=\"_ _3e\"> </span>In part<span class=\"_ _0\"></span>icolare, tutti i <span class=\"_ _0\"></span>marchi iscritti n<span class=\"_ _0\"></span>el Gruppo <span class=\"_ _0\"></span>IDB sono con<span class=\"_ _0\"></span>siderati a <span class=\"_ _0\"></span>vita utile indefinita<span class=\"_ _3e\"> </span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _6\"></span>dal <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>contabile <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>38, <span class=\"_ _2\"></span>tenuto <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>soprattutto <span class=\"_ _6\"></span>della<span class=\"_ _3e\"> </span>notoriet\u00e0, <span class=\"_ _33\"> </span>delle <span class=\"_ _30\"> </span>p<span class=\"_ _0\"></span>erformance <span class=\"_ _30\"> </span>economiche, <span class=\"_ _33\"> </span>delle <span class=\"_ _33\"> </span>caratteristiche <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span>mercato <span class=\"_ _33\"> </span>di<span class=\"_ _3e\"> </span>riferimento, <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>livello <span class=\"_ _12\"></span>degli <span class=\"_ _10\"></span>investimenti <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>iniziative<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>mar<span class=\"_ _0\"></span>keting<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>a <span class=\"_ _12\"></span>supporto. <span class=\"_ _10\"></span>Il <span class=\"_ _12\"></span>piano<span class=\"_ _3e\"> </span>industriale approvato dal Gruppo conferma tali assunzioni del management.<span class=\"_ _3e\"> </span>I <span class=\"_ _10\"></span>modelli, <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>relazioni <span class=\"_ _12\"></span>con <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>clientela <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>ortafoglio <span class=\"_ _10\"></span>ordini <span class=\"_ _9\"></span>sono <span class=\"_ _12\"></span>stati <span class=\"_ _10\"></span>considerati <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>vita<span class=\"_ _3e\"> </span>utile definita, con un periodo di ammortamento da 5 <span class=\"_ _0\"></span>a 14 anni.<span class=\"_ _3e\"> </span>In <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>7 <span class=\"_ _10\"></span>febbraio <span class=\"_ _10\"></span>2024 <span class=\"_ _10\"></span>gli <span class=\"_ _10\"></span>Amministratori <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Capogruppo <span class=\"_ _10\"></span>hanno <span class=\"_ _9\"></span>esaminato <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>test <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>impairment <span class=\"_ _10\"></span>sui <span class=\"_ _10\"></span>valori <span class=\"_ _12\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>vita <span class=\"_ _12\"></span>utile <span class=\"_ _10\"></span>indefinita <span class=\"_ _10\"></span>iscritti<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>Bilancio <span class=\"_ _10\"></span>consolidato<span class=\"_ _3e\"> </span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>IDB <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>partecipazioni <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>bilancio<span class=\"_ _3e\"> </span>separato della Capogruppo alla stessa data.<span class=\"_ _3e\"> </span>L\u2019impairment <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>confronta <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>valor<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _2\"></span><span class=\"ff4\">delle <span class=\"_ _2\"></span>diverse <span class=\"_ _2\"></span>CGU<span class=\"_ _3e\"> </span></span>con <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>risp<span class=\"_ _0\"></span>ettivi <span class=\"_ _12\"></span>valori <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>Capit<span class=\"_ _0\"></span>ale <span class=\"_ _10\"></span>Inv<span class=\"_ _2\"></span>estito <span class=\"_ _10\"></span>Netto, <span class=\"_ _12\"></span>compre<span class=\"_ _0\"></span>nsivo <span class=\"_ _12\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _12\"></span>a <span class=\"_ _10\"></span>vita <span class=\"_ _10\"></span>utile<span class=\"_ _3e\"> </span>indefinita e delle altre attivit\u00e0 nette iscritte in relazione alle aggregazioni aziendali.<span class=\"_ _3e\"> </span>Il <span class=\"_ _16\"> </span>test <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>impairment <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _16\"> </span><span class=\"ls6\">202</span>3 <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _16\"> </span>riferito <span class=\"_ _16\"> </span>alle <span class=\"_ _16\"> </span>seguenti <span class=\"_ _29\"> </span>specifiche <span class=\"_ _16\"> </span><span class=\"ff7\">Cash<span class=\"_ _3e\"> </span></span>Generating  Unit<span class=\"ff4\">  (CGU)<span class=\"_ _3e\"> </span></span>6<span class=\"_ _3e\"> </span>:  (i)  Gervasoni;  (ii)  Meridiani;  (iii)  Cenacchi  International;  (iv)<span class=\"_ _3e\"> </span>Davide G<span class=\"_ _2\"></span>roppi; (v<span class=\"_ _2\"></span>) Saba <span class=\"_ _2\"></span>Italia; <span class=\"_ _2\"></span>(vi) <span class=\"_ _2\"></span>Modar; <span class=\"_ _2\"></span>(vii) <span class=\"_ _2\"></span>Flexalighting e <span class=\"_ _2\"></span>Flexalighting <span class=\"_ _6\"></span>North America<span class=\"ls12\">;<span class=\"_ _3e\"> </span></span>(viii) <span class=\"_ _6\"></span>Gamma Arredamenti <span class=\"_ _6\"></span>International; <span class=\"_ _2\"></span>(ix) <span class=\"_ _2\"></span>Cubo <span class=\"_ _2\"></span>Design; <span class=\"_ _2\"></span>(x) <span class=\"_ _6\"></span>Axo <span class=\"_ _2\"></span>Light, <span class=\"_ _2\"></span>(xi) <span class=\"_ _6\"></span>Tu<span class=\"_ _0\"></span>rri, <span class=\"_ _2\"></span>e, <span class=\"_ _2\"></span>infine,<span class=\"_ _3e\"> </span>della <span class=\"_ _29\"> </span>stessa <span class=\"_ _19\"> </span>Italian <span class=\"_ _29\"> </span>Design <span class=\"_ _29\"> </span>Brands <span class=\"_ _29\"> </span>S.p.A.<span class=\"_ _0\"></span>, <span class=\"_ _29\"> </span>tenuto <span class=\"_ _19\"> </span>conto <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>capitale <span class=\"_ _19\"> </span>investito <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>elle<span class=\"_ _3e\"> </span>controllate <span class=\"_ _14\"> </span>e <span class=\"_ _11\"> </span>dei <span class=\"_ _14\"> </span>risultati <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>q<span class=\"_ _0\"></span>uest<span class=\"ff5\">\u2019</span>ultima, <span class=\"_ _14\"> </span>nel <span class=\"_ _11\"> </span>suo <span class=\"_ _14\"> </span>ruolo <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>gestione <span class=\"_ _14\"> </span>strategica,<span class=\"_ _3e\"> </span>coordinamento e controllo del Gruppo.<span class=\"_ _3e\"> </span>Il <span class=\"_ _2\"></span>piano <span class=\"_ _2\"></span>industriale <span class=\"_ _6\"></span><span class=\"ff5 ls8\">(\u201c<span class=\"_ _0\"></span><span class=\"ff7 ls0\">business <span class=\"_ _6\"></span>plan<span class=\"ff5\">\u201d) <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span>\u2019<span class=\"ff4\">impairment <span class=\"_ _6\"></span>test, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>sono <span class=\"_ _6\"></span>stati<span class=\"_ _3e\"> </span></span></span></span></span>ricavati <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>flussi <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>cassa <span class=\"_ _a\"> </span>oggetto <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>attualizzazione, <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>stato <span class=\"_ _a\"> </span>approvato <span class=\"_ _a\"> </span>dal <span class=\"_ _a\"> </span>Consiglio <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>Amministrazione <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>data <span class=\"_ _9\"></span>7 <span class=\"_ _10\"></span>febbraio <span class=\"_ _10\"></span>2024. <span class=\"_ _10\"></span>Il <span class=\"_ _10\"></span>set <span class=\"_ _10\"></span>documentale <span class=\"_ _9\"></span>alla <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>impairment<span class=\"_ _3e\"> </span>test \u00e8<span class=\"_ _2\"></span> costituito <span class=\"_ _2\"></span>dalla sit<span class=\"_ _2\"></span>uazione patrimoniale-finanziaria <span class=\"_ _2\"></span>consolidata <span class=\"_ _2\"></span>al 31 <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _3e\"> </span>e <span class=\"_ _10\"></span>dal <span class=\"_ _10\"></span>piano <span class=\"_ _10\"></span>economico-finanziario <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>periodo <span class=\"_ _10\"></span>2024-<span class=\"ls6\">202</span>6, <span class=\"_ _10\"></span>dai <span class=\"_ _10\"></span>quali <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>stati <span class=\"_ _10\"></span>ricavati <span class=\"_ _10\"></span>i<span class=\"_ _3e\"> </span>flussi di cassa espliciti oggetto di attualizzazione.<span class=\"_ _3e\"> </span>Il business plan e la relativa <span class=\"ff7\">strategy review</span> sono stati predisposti dal management e<span class=\"_ _3e\"> </span>i)<span class=\"ff9\"> <span class=\"_ _e\"> </span></span>le <span class=\"_ _14\"> </span>relative <span class=\"_ _14\"> </span>assunzioni <span class=\"_ _11\"> </span>risult<span class=\"_ _0\"></span>ano <span class=\"_ _11\"> </span>coerenti <span class=\"_ _14\"> </span>con <span class=\"_ _11\"> </span>i <span class=\"_ _14\"> </span>risultati <span class=\"_ _14\"> </span>effettivi <span class=\"_ _11\"> </span>passati <span class=\"_ _14\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>la<span class=\"_ _3e\"> </span>performance del Gruppo <span class=\"ls11\">al</span>l<span class=\"ff5\">\u2019</span>andamento storico del mercato di riferimento;<span class=\"_ _3e\"> </span>ii)<span class=\"ff9\"> <span class=\"_ _2b\"> </span></span>gli obiettivi del piano risultano allineati rispetto all<span class=\"ff5\">\u2019</span>attuale andamento.<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore recuperabile <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>gruppo di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>analisi <span class=\"_ _0\"></span>\u00e8 stata <span class=\"_ _0\"></span>condotta<span class=\"_ _3e\"> </span>secondo la noz<span class=\"_ _0\"></span>ione del valore d<span class=\"ff5\">\u2019</span>u<span class=\"_ _0\"></span>so. Per valore d<span class=\"ff5\">\u2019</span>uso di <span class=\"_ _0\"></span>un gruppo di attivit\u00e0 si <span class=\"_ _0\"></span>intende il<span class=\"_ _3e\"> </span>valore attuale <span class=\"_ _2\"></span>dei flussi finanziari <span class=\"_ _2\"></span>futuri, in entrata<span class=\"_ _2\"></span> e in uscita, <span class=\"_ _2\"></span>che si preve<span class=\"_ _2\"></span>de deriveranno<span class=\"_ _3e\"> </span>6  La <span class=\"_ _f\"> </span><span class=\"ff7\">cash <span class=\"_ _3b\"> </span>generating  unit</span> <span class=\"_ _3b\"> </span>(CG<span class=\"_ _2\"></span>U)  id<span class=\"_ _0\"></span>entificata  ai <span class=\"_ _3b\"> </span>fini  della  recuperabilit\u00e0 <span class=\"_ _3b\"> </span>dei  marchi  e <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>av<span class=\"_ _0\"></span>viamento<span class=\"_ _3e\"> </span>corrisponde alla s<span class=\"_ _0\"></span>ociet\u00e0 acquisita (e rispettive contro<span class=\"_ _0\"></span>llate) nel suo complesso.<span class=\"_ _3e\"> </span>dall<span class=\"ff5\">\u2019</span>uso <span class=\"_ _19\"> </span>continuativo <span class=\"_ _29\"> </span>del <span class=\"_ _19\"> </span>gruppo <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>attivit\u00e0, <span class=\"_ _29\"> </span>scontati <span class=\"_ _19\"> </span>a <span class=\"_ _29\"> </span>un <span class=\"_ _19\"> </span>tasso <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _29\"> </span>attualizzazione<span class=\"_ _3e\"> </span>appropriato che ri<span class=\"_ _2\"></span>fletta le stime <span class=\"_ _2\"></span>correnti del merc<span class=\"_ _2\"></span>ato circa il valore <span class=\"_ _2\"></span>temporale del d<span class=\"_ _2\"></span>enaro<span class=\"_ _3e\"> </span>e i rischi specifici del gruppo di attivit\u00e0 in oggetto.<span class=\"_ _3e\"> </span>Per <span class=\"_ _12\"></span>la <span class=\"_ _0\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>d<span class=\"ff5\">\u2019</span>uso <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Consiglio <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>Amministrazione <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>utilizzato <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cassa<span class=\"_ _3e\"> </span>espliciti <span class=\"_ _12\"></span>dei <span class=\"_ _0\"></span>piani <span class=\"_ _12\"></span>economico-f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>2024 <span class=\"_ _12\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _12\"></span>2026; <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>inoltre <span class=\"_ _12\"></span>considerato<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>orizzonte<span class=\"_ _3e\"> </span>temporale indefinito per la stima del valore termi<span class=\"_ _2\"></span>nale della singola CGU.<span class=\"_ _3e\"> </span>Il metodo app<span class=\"_ _0\"></span>licato<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>per la stima del valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso delle attivit\u00e0 \u00e8 il metodo del <span class=\"_ _0\"></span><span class=\"ff7\">Discounted<span class=\"_ _3e\"> </span></span>Cash <span class=\"_ _12\"></span>Flow<span class=\"ff4\"> <span class=\"_ _10\"></span><span class=\"ff5\">(\u201cDCF\u201d) <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>stima <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>capitale <span class=\"_ _12\"></span>investito <span class=\"_ _10\"></span>(\u201c<span class=\"_ _0\"></span></span></span>Enterprise <span class=\"_ _12\"></span>V<span class=\"_ _0\"></span>alue<span class=\"ff5\">\u201d) <span class=\"_ _12\"></span>come <span class=\"_ _10\"></span>il<span class=\"_ _3e\"> </span></span>valore <span class=\"_ _9\"></span>attuale <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>suoi <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cassa <span class=\"_ _9\"></span>op<span class=\"_ _0\"></span>erativi <span class=\"_ _10\"></span>fut<span class=\"_ _0\"></span>uri, <span class=\"_ _9\"></span>scontati <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>tasso <span class=\"_ _9\"></span>pari <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>costo<span class=\"_ _3e\"> </span>medio ponderato del capitale (\u201cWACC\u201d).<span class=\"_ _3e\"> </span>Le <span class=\"_ _34\"> </span>assunzioni <span class=\"_ _2c\"> </span>u<span class=\"_ _0\"></span>tilizzate <span class=\"_ _2c\"> </span>per <span class=\"_ _34\"> </span>ciascuna <span class=\"_ _34\"> </span>CGU <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>illustrate <span class=\"_ _34\"> </span>successivamente <span class=\"_ _2c\"> </span>e<span class=\"_ _3e\"> </span>metodologicamente <span class=\"_ _36\"> </span>non <span class=\"_ _2c\"> </span>si <span class=\"_ _36\"> </span>discostano <span class=\"_ _2c\"> </span>da <span class=\"_ _36\"> </span>quelle <span class=\"_ _2c\"> </span>utilizzate <span class=\"_ _36\"> </span>in <span class=\"_ _2c\"> </span>occasione <span class=\"_ _36\"> </span>della<span class=\"_ _3e\"> </span>predisposizione del bilancio annuale al 31 d<span class=\"_ _0\"></span>icemb<span class=\"_ _2\"></span>re 20<span class=\"_ _0\"></span>22, rif<span class=\"_ _0\"></span>lettendo comunque i diversi<span class=\"_ _3e\"> </span>risultati <span class=\"_ _16\"> </span>previsti <span class=\"_ _16\"> </span>dal <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>uovo <span class=\"_ _16\"> </span>piano <span class=\"_ _16\"> </span>approvato <span class=\"_ _29\"> </span>dal <span class=\"_ _16\"> </span>Consiglio <span class=\"_ _16\"> </span>di <span class=\"_ _29\"> </span>Amministrazione <span class=\"_ _16\"> </span>della<span class=\"_ _3e\"> </span>Controllante, <span class=\"_ _10\"></span>nonch\u00e9 <span class=\"_ _12\"></span>dell<span class=\"ff5\">\u2019</span>aggiorn<span class=\"_ _0\"></span>amento <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _12\"></span>variabili <span class=\"_ _10\"></span>utilizzate <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>determinazione<span class=\"_ _3e\"> </span>del WACC e del tasso di crescita <span class=\"ff7\">g</span>.<span class=\"_ _3e\"> </span>Il<span class=\"ls0\"> <span class=\"_ _a\"> </span>Consiglio <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>Ammin<span class=\"_ _0\"></span>ist<span class=\"_ _2\"></span>razione, <span class=\"_ _a\"> </span>supportato <span class=\"_ _a\"> </span>in <span class=\"_ _15\"> </span>quest<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>anche <span class=\"_ _a\"> </span>da <span class=\"_ _a\"> </span>una <span class=\"_ _15\"> </span>apposit<span class=\"_ _0\"></span>a <span class=\"_ _a\"> </span><span class=\"ff7\">fairness<span class=\"_ _3e\"> </span></span></span>opinion<span class=\"ff4\"> <span class=\"_ _0\"></span>rilasciat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>da <span class=\"_ _12\"></span>parte <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>erzo <span class=\"_ _0\"></span>esperto <span class=\"_ _12\"></span>indipendente, <span class=\"_ _12\"></span>non <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>identificato <span class=\"_ _12\"></span>perdite<span class=\"_ _3e\"> </span></span>di valore per nessuna CGU del Gruppo.<span class=\"_ _3e\"> </span>Si <span class=\"_ _15\"></span>riporta <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>seguito <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>dettaglio <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>calcolo <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>WACC <span class=\"_ _a\"> </span>utilizzato <span class=\"_ _15\"> </span>in <span class=\"_ _15\"></span>ciascuna <span class=\"_ _15\"></span>delle <span class=\"_ _15\"> </span>CGU<span class=\"_ _3e\"> </span>oggetto di analisi:<span class=\"_ _3e\"> </span>31/12/202231/12/2023<span class=\"_ _3e\"> </span>Tasso Risk Free<span class=\"_ _3e\"> </span>4,26%<span class=\"_ _3e\"> </span>3,00%<span class=\"_ _3e\"> </span>Premio per il rischio azionario di mercato<span class=\"_ _3e\"> </span>5,94%<span class=\"_ _3e\"> </span>6,59%<span class=\"_ _3e\"> </span>Beta Unlevered               <span class=\"ls0\">0,95 </span>               <span class=\"ls0\">0,93 </span>D/E Target               <span class=\"ls0\">0,43 </span>               <span class=\"ls0\">0,43 </span>Aliquota fiscale<span class=\"_ _3e\"> </span>24,00%<span class=\"_ _3e\"> </span>24,00%<span class=\"_ _3e\"> </span>Relevered Beta               <span class=\"ls0\">1,26 </span>               <span class=\"ls0\">1,23 </span>Premio per il rischio addizionale<span class=\"_ _3e\"> </span>2,00%<span class=\"_ _3e\"> </span>2,00%<span class=\"_ _3e\"> </span>Costo del capitale proprio (Ke)<span class=\"_ _3e\"> </span>13,74%<span class=\"_ _3e\"> </span>13,13%<span class=\"_ _3e\"> </span>Costo del debito lordo<span class=\"_ _3e\"> </span>6,25%<span class=\"_ _3e\"> </span>6,89%<span class=\"_ _3e\"> </span>Aliquota fiscale<span class=\"_ _3e\"> </span>24,00%<span class=\"_ _3e\"> </span>24,00%<span class=\"_ _3e\"> </span>Costo del debito (Kd)<span class=\"_ _3e\"> </span>4,75%<span class=\"_ _3e\"> </span>5,23%<span class=\"_ _3e\"> </span>E/(E+D)<span class=\"_ _3e\"> </span>70,00%<span class=\"_ _3e\"> </span>70,00%<span class=\"_ _3e\"> </span>D/(E+D)<span class=\"_ _3e\"> </span>30,00%<span class=\"_ _3e\"> </span>30,00%<span class=\"_ _3e\"> </span>WACC<span class=\"_ _3e\"> </span>11,04%<span class=\"_ _3e\"> </span>10,76%<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>WACC <span class=\"_ _9\"></span>utilizzato <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>stima <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _10\"></span>recuperabile <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>ciascuna <span class=\"_ _9\"></span>CGU <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>31 <span class=\"_ _9\"></span>dicembre<span class=\"_ _3e\"> </span>202<span class=\"ls0\">3  \u00e8<span class=\"_ _2\"></span>  il <span class=\"_ _f\"> </span>10,<span class=\"ls6\">76</span>%, <span class=\"_ _f\"> </span>leggermente <span class=\"_ _f\"> </span>inferiore  rispe<span class=\"_ _2\"></span>tto  al <span class=\"_ _f\"> </span>tasso  al <span class=\"_ _a\"> </span>31  dicembre  20<span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>2 <span class=\"_ _f\"> </span>(pari<span class=\"_ _3e\"> </span></span>all\u201911,04%)<span class=\"ff4\">, </span>coerentemente con l\u2019andamento dei parametri finanziari di<span class=\"_ _2\"></span> riferimento<span class=\"_ _0\"></span><span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Con <span class=\"_ _6\"></span>riferimento <span class=\"_ _2\"></span>al <span class=\"_ _7\"></span>tasso <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>crescita <span class=\"_ _6\"></span>(<span class=\"ff7\">g <span class=\"_ _6\"></span>rate<span class=\"ff4\">), <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>Consiglio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Amm<span class=\"_ _0\"></span>inistrazione, <span class=\"_ _7\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>supporto<span class=\"_ _3e\"> </span></span></span>del <span class=\"_ _14\"> </span>consulente <span class=\"_ _14\"> </span>esterno, <span class=\"_ _14\"> </span>ha <span class=\"_ _14\"> </span>utilizzato <span class=\"_ _14\"> </span><span class=\"ff5\">un <span class=\"_ _14\"> </span>tasso <span class=\"_ _14\"> </span>pari <span class=\"_ _14\"> </span>all\u20191</span>,88%, <span class=\"_ _14\"> </span>coerente <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>tasso<span class=\"_ _3e\"> </span>dell\u2019inflazione programmata<span class=\"ff4\"> europea.<span class=\"_ _3e\"> </span></span>Si <span class=\"_ _10\"></span>riporta <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>seguito <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>sintesi <span class=\"_ _10\"></span>delle <span class=\"_ _9\"></span><span class=\"ff5\">risultanze <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>test <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>\u2019impairment <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>singole <span class=\"_ _10\"></span>CGU<span class=\"_ _3e\"> </span></span>senza <span class=\"_ _15\"></span>considerare <span class=\"_ _15\"></span>(in <span class=\"_ _15\"></span>questa <span class=\"_ _15\"></span>fase), <span class=\"_ _9\"></span>gli <span class=\"_ _15\"> </span>effetti <span class=\"_ _15\"></span>derivanti <span class=\"_ _15\"></span>dall\u2019attualizzazione <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _9\"></span>flussi <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span>cassa <span class=\"_ _2b\"> </span>negativi <span class=\"_ _2b\"> </span>della <span class=\"_ _2b\"> </span>Holding <span class=\"_ _2e\"> </span>Capogruppo <span class=\"_ _2b\"> </span>nel <span class=\"_ _2b\"> </span>suo <span class=\"_ _2b\"> </span>ruolo <span class=\"_ _2e\"> </span>di <span class=\"_ _2b\"> </span>gestione <span class=\"_ _2b\"> </span>strategica,<span class=\"_ _3e\"> </span>coordinamento e controllo del Gruppo (<span class=\"ff7\">corporate asset</span>):<span class=\"_ _3e\"> </span>CGU<span class=\"_ _3e\"> </span>Valore<span class=\"_ _3e\"> </span>contabile<span class=\"_ _3e\"> </span>avviamento<span class=\"_ _3e\"> </span>Valore<span class=\"_ _3e\"> </span>contabile<span class=\"_ _3e\"> </span>marchi<span class=\"_ _3e\"> </span>Totale immob.<span class=\"_ _3e\"> </span>immateriali a vita<span class=\"_ _3e\"> </span>utile indefinita<span class=\"_ _3e\"> </span>Valore recuperabile<span class=\"_ _3e\"> </span>(pre-holding cost)<span class=\"_ _3e\"> </span>Gervasoni           <span class=\"ls0\">10.012 </span>           <span class=\"ls0\">13.150 </span>                       <span class=\"ls0\">23.163 </span>                       <span class=\"ls0\">57.965 </span>Meridiani              <span class=\"ls0\">8.203 </span>             <span class=\"ls0\">4.598 </span>                       <span class=\"ls0\">12.801 </span>                       <span class=\"ls0\">37.863 </span>Cenacchi Int.           <span class=\"ls0\">22.312 </span>                   <span class=\"ls0\">-</span>                        <span class=\"ls0\">22.312 </span>                       <span class=\"ls0\">67.337 </span>Davide Groppi              <span class=\"ls0\">2.604 </span>             <span class=\"ls0\">4.461 </span>                         <span class=\"ls0\">7.065 </span>                       <span class=\"ls0\">34.066 </span>Saba Italia                <span class=\"ls16\">197 </span>             <span class=\"ls0\">3.992 </span>                         <span class=\"ls0\">4.189 </span>                       <span class=\"ls0\">31.932 </span>Modar             <span class=\"ls0\">8.633 </span>                   <span class=\"ls0\">-</span>                          <span class=\"ls0\">8.633 </span>                       <span class=\"ls0\">39.942 </span>Flexalighting           <span class=\"ls0\">10.451 </span>                   <span class=\"ls0\">-</span>                        <span class=\"ls0\">10.451 </span>                       <span class=\"ls0\">25.742 </span>Gamma Arredamenti Int.             <span class=\"ls0\">9.192 </span>             <span class=\"ls0\">6.956 </span>                       <span class=\"ls0\">16.148 </span>                       <span class=\"ls0\">27.837 </span>Cubo Design           <span class=\"ls0\">30.483 </span>           <span class=\"ls0\">20.663 </span>                       <span class=\"ls0\">51.145 </span>                       <span class=\"ls16\">59<span class=\"ls0\">.</span>025 </span>Axo Light             <span class=\"ls0\">3.549 </span>                   <span class=\"ls0\">-</span>                          <span class=\"ls0\">3.549 </span>                         <span class=\"ls0\">4.375 </span>Turri           <span class=\"ls0\">29.282 </span>             <span class=\"ls0\">3.641 </span>                       <span class=\"ls0\">32.923 </span>                       <span class=\"ls0\">40.761 </span>Totale         <span class=\"ls16\">134.919 </span>           <span class=\"ls16\">57.461 </span>                    <span class=\"ls16\">192.380 </span>                    <span class=\"ls16\">426.846 </span>Il <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>recuperabile <span class=\"_ _13\"> </span><span class=\"ff5\">dell\u2019avviamento <span class=\"_ _13\"> </span>e  dei <span class=\"_ _13\"> </span>marchi</span> <span class=\"_ _13\"> </span>(pre-holdin<span class=\"_ _0\"></span>g  costs), <span class=\"_ _13\"> </span>pari <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>Euro<span class=\"_ _3e\"> </span>426<span class=\"ls0\">.846 <span class=\"_ _a\"> </span><span class=\"ff5\">migliaia  \u00e8 <span class=\"_ _a\"> </span>stato <span class=\"_ _a\"> </span>ott<span class=\"_ _0\"></span>enuto <span class=\"_ _a\"> </span>come <span class=\"_ _f\"> </span>differenza <span class=\"_ _f\"> </span>fra <span class=\"_ _a\"> </span>l\u2019<span class=\"_ _0\"></span><span class=\"ff7\">enterprise <span class=\"_ _f\"> </span>value</span></span> <span class=\"_ _a\"> </span>e  il <span class=\"_ _a\"> </span>capitale<span class=\"_ _3e\"> </span></span>investito <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>tutte <span class=\"_ _12\"></span>le <span class=\"_ _10\"></span>CGU <span class=\"_ _12\"></span>(Euro <span class=\"_ _10\"></span><span class=\"ls14\">76<span class=\"_ _0\"></span></span>.<span class=\"ls6\">190</span> <span class=\"_ _12\"></span>migliaia), <span class=\"_ _10\"></span>determinato <span class=\"_ _12\"></span>escludendo <span class=\"_ _12\"></span>il <span class=\"_ _10\"></span>valore<span class=\"_ _3e\"> </span>contabile dell\u2019avviamento e dei marchi<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>L\u2019eccedenza del <span class=\"_ _0\"></span>valore recuperabile rispetto a <span class=\"_ _0\"></span>quello contabile ammonta a <span class=\"_ _0\"></span>Euro 234.466<span class=\"_ _3e\"> </span>migliaia. <span class=\"_ _6\"></span>Con<span class=\"_ _0\"></span>siderando <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _2\"></span>recuperabile <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span><span class=\"ff7\">corporate <span class=\"_ _6\"></span>asset<span class=\"_ _0\"></span><span class=\"ff5\">, <span class=\"_ _6\"></span>l\u2019eccedenza <span class=\"_ _2\"></span>risulterebbe<span class=\"_ _3e\"> </span></span></span>pari <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>Euro <span class=\"_ _9\"></span><span class=\"ls14\">18</span>6<span class=\"_ _0\"></span>.332 <span class=\"_ _10\"></span>migliaia <span class=\"_ _9\"></span>(Euro <span class=\"_ _10\"></span>132.168 <span class=\"_ _9\"></span>migliaia <span class=\"_ _10\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>dicembre <span class=\"_ _10\"></span>2022). <span class=\"_ _9\"></span>Si <span class=\"_ _9\"></span>riporta <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>seguito <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>riconciliazione <span class=\"_ _6\"></span>fra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>capitale <span class=\"_ _6\"></span>investito <span class=\"_ _6\"></span>netto <span class=\"_ _2\"></span>contabile <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>capitale <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>vestito <span class=\"_ _6\"></span>netto<span class=\"_ _3e\"> </span>utilizzato ai fini del test di impairment:<span class=\"_ _3e\"> </span>CGU-Holding<span class=\"_ _3e\"> </span>Capitale investito netto escluso<span class=\"_ _3e\"> </span>attivit\u00e0 immateriali a vita utile<span class=\"_ _3e\"> </span>indefinita<span class=\"_ _3e\"> </span>Totale immob.<span class=\"_ _3e\"> </span>immateriali a vita<span class=\"_ _3e\"> </span>utile indefinita<span class=\"_ _3e\"> </span>Capitale<span class=\"_ _3e\"> </span>investito<span class=\"_ _3e\"> </span>netto<span class=\"_ _3e\"> </span>Gervasoni                                           <span class=\"ls0\">6.755 </span>                       <span class=\"ls0\">23.163 </span>           <span class=\"ls0\">29.918 </span>Meridiani                                            <span class=\"ls0\">7.408 </span>                       <span class=\"ls0\">12.801 </span>           <span class=\"ls0\">20.209 </span>Cenacchi Int.                                           <span class=\"ls0\">9.510 </span>                       <span class=\"ls0\">22.312 </span>           <span class=\"ls0\">31.822 </span>Davide Groppi                                            <span class=\"ls0\">3.319 </span>                         <span class=\"ls0\">7.065 </span>           <span class=\"ls0\">10.384 </span>Saba Italia                                           <span class=\"ls0\">4.540 </span>                         <span class=\"ls0\">4.189 </span>             <span class=\"ls0\">8.729 </span>Modar                                            <span class=\"ls0\">(949) </span>                         <span class=\"ls0\">8.633 </span>             <span class=\"ls0\">7.684 </span>Flexalighting                                           <span class=\"ls0\">3.545 </span>                       <span class=\"ls0\">10.451 </span>           <span class=\"ls0\">13.996 </span>Gamma Arredamenti Int.                                           <span class=\"ls0\">9.502 </span>                       <span class=\"ls0\">16.148 </span>           <span class=\"ls0\">25.650 </span>Cubo Design                                         <span class=\"ls0\">24.900 </span>                       <span class=\"ls0\">51.145 </span>           <span class=\"ls0\">76.045 </span>Axo Light                                           <span class=\"ls0\">1.332 </span>                         <span class=\"ls0\">3.549 </span>             <span class=\"ls0\">4.881 </span>Turri                                           <span class=\"ls0\">6.329 </span>                       <span class=\"ls0\">32.923 </span>           <span class=\"ls0\">39.252 </span>Subtotale CGU                                         <span class=\"ls16\">76.190 </span>                     <span class=\"ls16\">192.380 </span>         <span class=\"ls16\">268.570 </span>Holding IDB                                           <span class=\"ls0\">6.756 </span>                              <span class=\"ls0\">-</span>              <span class=\"ls0\">6.756 </span>Totale                                         <span class=\"ls16\">82.946 </span>                     <span class=\"ls16\">192.380 </span>         <span class=\"ls16\">275.326 </span>La <span class=\"_ _10\"></span>determinazione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>v<span class=\"_ _2\"></span>alore <span class=\"_ _10\"></span>d\u2019uso <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>particolarmente <span class=\"_ _10\"></span>sensibile <span class=\"_ _12\"></span>alle <span class=\"_ _10\"></span>seguenti <span class=\"_ _10\"></span>ipotesi: <span class=\"_ _10\"></span>(i)<span class=\"_ _3e\"> </span>andamento <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>ricavi, <span class=\"_ _12\"></span>(ii) <span class=\"_ _12\"></span>marginalit\u00e0, <span class=\"_ _12\"></span>(iii) <span class=\"_ _12\"></span>tasso <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>sconto, <span class=\"_ _12\"></span>(iv) <span class=\"_ _12\"></span>tasso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>crescita <span class=\"_ _12\"></span>utilizzato<span class=\"_ _3e\"> </span>per estrapolare i flussi di cassa oltre il periodo di previsione.<span class=\"_ _3e\"> </span>Le <span class=\"_ _12\"></span>analisi <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>sensitivit\u00e0 <span class=\"_ _12\"></span>svolte <span class=\"_ _12\"></span>dalla <span class=\"_ _10\"></span>societ\u00e0 <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _12\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _12\"></span>confermano <span class=\"_ _10\"></span>che, <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>che<span class=\"_ _3e\"> </span>qualora <span class=\"_ _a\"> </span>i <span class=\"_ _15\"> </span>parametri <span class=\"_ _a\"> </span>del <span class=\"_ _15\"></span>WACC <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>crescita <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>riferimento <span class=\"_ _15\"> </span>dovessero <span class=\"_ _a\"> </span>subire<span class=\"_ _3e\"> </span>variazioni del<span class=\"ff5\">l\u20191%, risulterebbe un\u2019eccedenza positiva del valore rec<span class=\"_ _2\"></span>uperabile<span class=\"_ _0\"></span><span class=\"ff4\">.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "In <span class=\"_ _10\"></span>data <span class=\"_ _10\"></span>7 <span class=\"_ _10\"></span>febbraio <span class=\"_ _10\"></span>2024 <span class=\"_ _10\"></span>gli <span class=\"_ _10\"></span>Amministratori <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Capogruppo <span class=\"_ _10\"></span>hanno <span class=\"_ _9\"></span>esaminato <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>test <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>impairment <span class=\"_ _10\"></span>sui <span class=\"_ _10\"></span>valori <span class=\"_ _12\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>vita <span class=\"_ _12\"></span>utile <span class=\"_ _10\"></span>indefinita <span class=\"_ _10\"></span>iscritti<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>Bilancio <span class=\"_ _10\"></span>consolidato<span class=\"_ _3e\"> </span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>IDB <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>partecipazioni <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>bilancio<span class=\"_ _3e\"> </span>separato della Capogruppo alla stessa data.<span class=\"_ _3e\"> </span>L\u2019impairment <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>confronta <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>valor<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _2\"></span><span class=\"ff4\">delle <span class=\"_ _2\"></span>diverse <span class=\"_ _2\"></span>CGU<span class=\"_ _3e\"> </span></span>con <span class=\"_ _10\"></span>i <span class=\"_ _12\"></span>risp<span class=\"_ _0\"></span>ettivi <span class=\"_ _12\"></span>valori <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>Capit<span class=\"_ _0\"></span>ale <span class=\"_ _10\"></span>Inv<span class=\"_ _2\"></span>estito <span class=\"_ _10\"></span>Netto, <span class=\"_ _12\"></span>compre<span class=\"_ _0\"></span>nsivo <span class=\"_ _12\"></span>delle <span class=\"_ _10\"></span>attivit\u00e0 <span class=\"_ _12\"></span>a <span class=\"_ _10\"></span>vita <span class=\"_ _10\"></span>utile<span class=\"_ _3e\"> </span>indefinita e delle altre attivit\u00e0 nette iscritte in relazione alle aggregazioni aziendali.<span class=\"_ _3e\"> </span>Il <span class=\"_ _16\"> </span>test <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>impairment <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _16\"> </span><span class=\"ls6\">202</span>3 <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _16\"> </span>riferito <span class=\"_ _16\"> </span>alle <span class=\"_ _16\"> </span>seguenti <span class=\"_ _29\"> </span>specifiche <span class=\"_ _16\"> </span><span class=\"ff7\">Cash<span class=\"_ _3e\"> </span></span>Generating  Unit<span class=\"ff4\">  (CGU)<span class=\"_ _3e\"> </span></span>6<span class=\"_ _3e\"> </span>:  (i)  Gervasoni;  (ii)  Meridiani;  (iii)  Cenacchi  International;  (iv)<span class=\"_ _3e\"> </span>Davide G<span class=\"_ _2\"></span>roppi; (v<span class=\"_ _2\"></span>) Saba <span class=\"_ _2\"></span>Italia; <span class=\"_ _2\"></span>(vi) <span class=\"_ _2\"></span>Modar; <span class=\"_ _2\"></span>(vii) <span class=\"_ _2\"></span>Flexalighting e <span class=\"_ _2\"></span>Flexalighting <span class=\"_ _6\"></span>North America<span class=\"ls12\">;<span class=\"_ _3e\"> </span></span>(viii) <span class=\"_ _6\"></span>Gamma Arredamenti <span class=\"_ _6\"></span>International; <span class=\"_ _2\"></span>(ix) <span class=\"_ _2\"></span>Cubo <span class=\"_ _2\"></span>Design; <span class=\"_ _2\"></span>(x) <span class=\"_ _6\"></span>Axo <span class=\"_ _2\"></span>Light, <span class=\"_ _2\"></span>(xi) <span class=\"_ _6\"></span>Tu<span class=\"_ _0\"></span>rri, <span class=\"_ _2\"></span>e, <span class=\"_ _2\"></span>infine,<span class=\"_ _3e\"> </span>della <span class=\"_ _29\"> </span>stessa <span class=\"_ _19\"> </span>Italian <span class=\"_ _29\"> </span>Design <span class=\"_ _29\"> </span>Brands <span class=\"_ _29\"> </span>S.p.A.<span class=\"_ _0\"></span>, <span class=\"_ _29\"> </span>tenuto <span class=\"_ _19\"> </span>conto <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>capitale <span class=\"_ _19\"> </span>investito <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>elle<span class=\"_ _3e\"> </span>controllate <span class=\"_ _14\"> </span>e <span class=\"_ _11\"> </span>dei <span class=\"_ _14\"> </span>risultati <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>q<span class=\"_ _0\"></span>uest<span class=\"ff5\">\u2019</span>ultima, <span class=\"_ _14\"> </span>nel <span class=\"_ _11\"> </span>suo <span class=\"_ _14\"> </span>ruolo <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>gestione <span class=\"_ _14\"> </span>strategica,<span class=\"_ _3e\"> </span>coordinamento e controllo del Gruppo.<span class=\"_ _3e\"> </span>Il <span class=\"_ _2\"></span>piano <span class=\"_ _2\"></span>industriale <span class=\"_ _6\"></span><span class=\"ff5 ls8\">(\u201c<span class=\"_ _0\"></span><span class=\"ff7 ls0\">business <span class=\"_ _6\"></span>plan<span class=\"ff5\">\u201d) <span class=\"_ _2\"></span>utilizzato <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span>\u2019<span class=\"ff4\">impairment <span class=\"_ _6\"></span>test, <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>sono <span class=\"_ _6\"></span>stati<span class=\"_ _3e\"> </span></span></span></span></span>ricavati <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>flussi <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>cassa <span class=\"_ _a\"> </span>oggetto <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>attualizzazione, <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>stato <span class=\"_ _a\"> </span>approvato <span class=\"_ _a\"> </span>dal <span class=\"_ _a\"> </span>Consiglio <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>Amministrazione <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>data <span class=\"_ _9\"></span>7 <span class=\"_ _10\"></span>febbraio <span class=\"_ _10\"></span>2024. <span class=\"_ _10\"></span>Il <span class=\"_ _10\"></span>set <span class=\"_ _10\"></span>documentale <span class=\"_ _9\"></span>alla <span class=\"_ _10\"></span>base <span class=\"_ _10\"></span>dell<span class=\"ff5\">\u2019</span>impairment<span class=\"_ _3e\"> </span>test \u00e8<span class=\"_ _2\"></span> costituito <span class=\"_ _2\"></span>dalla sit<span class=\"_ _2\"></span>uazione patrimoniale-finanziaria <span class=\"_ _2\"></span>consolidata <span class=\"_ _2\"></span>al 31 <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _3e\"> </span>e <span class=\"_ _10\"></span>dal <span class=\"_ _10\"></span>piano <span class=\"_ _10\"></span>economico-finanziario <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>periodo <span class=\"_ _10\"></span>2024-<span class=\"ls6\">202</span>6, <span class=\"_ _10\"></span>dai <span class=\"_ _10\"></span>quali <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>stati <span class=\"_ _10\"></span>ricavati <span class=\"_ _10\"></span>i<span class=\"_ _3e\"> </span>flussi di cassa espliciti oggetto di attualizzazione.<span class=\"_ _3e\"> </span>Il business plan e la relativa <span class=\"ff7\">strategy review</span> sono stati predisposti dal management e<span class=\"_ _3e\"> </span>i)<span class=\"ff9\"> <span class=\"_ _e\"> </span></span>le <span class=\"_ _14\"> </span>relative <span class=\"_ _14\"> </span>assunzioni <span class=\"_ _11\"> </span>risult<span class=\"_ _0\"></span>ano <span class=\"_ _11\"> </span>coerenti <span class=\"_ _14\"> </span>con <span class=\"_ _11\"> </span>i <span class=\"_ _14\"> </span>risultati <span class=\"_ _14\"> </span>effettivi <span class=\"_ _11\"> </span>passati <span class=\"_ _14\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>la<span class=\"_ _3e\"> </span>performance del Gruppo <span class=\"ls11\">al</span>l<span class=\"ff5\">\u2019</span>andamento storico del mercato di riferimento;<span class=\"_ _3e\"> </span>ii)<span class=\"ff9\"> <span class=\"_ _2b\"> </span></span>gli obiettivi del piano risultano allineati rispetto all<span class=\"ff5\">\u2019</span>attuale andamento.<span class=\"_ _3e\"> </span>La <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore recuperabile <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>gruppo di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>analisi <span class=\"_ _0\"></span>\u00e8 stata <span class=\"_ _0\"></span>condotta<span class=\"_ _3e\"> </span>secondo la noz<span class=\"_ _0\"></span>ione del valore d<span class=\"ff5\">\u2019</span>u<span class=\"_ _0\"></span>so. Per valore d<span class=\"ff5\">\u2019</span>uso di <span class=\"_ _0\"></span>un gruppo di attivit\u00e0 si <span class=\"_ _0\"></span>intende il<span class=\"_ _3e\"> </span>valore attuale <span class=\"_ _2\"></span>dei flussi finanziari <span class=\"_ _2\"></span>futuri, in entrata<span class=\"_ _2\"></span> e in uscita, <span class=\"_ _2\"></span>che si preve<span class=\"_ _2\"></span>de deriveranno<span class=\"_ _3e\"> </span>6  La <span class=\"_ _f\"> </span><span class=\"ff7\">cash <span class=\"_ _3b\"> </span>generating  unit</span> <span class=\"_ _3b\"> </span>(CG<span class=\"_ _2\"></span>U)  id<span class=\"_ _0\"></span>entificata  ai <span class=\"_ _3b\"> </span>fini  della  recuperabilit\u00e0 <span class=\"_ _3b\"> </span>dei  marchi  e <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>av<span class=\"_ _0\"></span>viamento<span class=\"_ _3e\"> </span>corrisponde alla s<span class=\"_ _0\"></span>ociet\u00e0 acquisita (e rispettive contro<span class=\"_ _0\"></span>llate) nel suo complesso.<span class=\"_ _3e\"> </span>dall<span class=\"ff5\">\u2019</span>uso <span class=\"_ _19\"> </span>continuativo <span class=\"_ _29\"> </span>del <span class=\"_ _19\"> </span>gruppo <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>attivit\u00e0, <span class=\"_ _29\"> </span>scontati <span class=\"_ _19\"> </span>a <span class=\"_ _29\"> </span>un <span class=\"_ _19\"> </span>tasso <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _29\"> </span>attualizzazione<span class=\"_ _3e\"> </span>appropriato che ri<span class=\"_ _2\"></span>fletta le stime <span class=\"_ _2\"></span>correnti del merc<span class=\"_ _2\"></span>ato circa il valore <span class=\"_ _2\"></span>temporale del d<span class=\"_ _2\"></span>enaro<span class=\"_ _3e\"> </span>e i rischi specifici del gruppo di attivit\u00e0 in oggetto.<span class=\"_ _3e\"> </span>Per <span class=\"_ _12\"></span>la <span class=\"_ _0\"></span>stima <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _0\"></span>d<span class=\"ff5\">\u2019</span>uso <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Consiglio <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>Amministrazione <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>utilizzato <span class=\"_ _12\"></span>i <span class=\"_ _0\"></span>flussi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cassa<span class=\"_ _3e\"> </span>espliciti <span class=\"_ _12\"></span>dei <span class=\"_ _0\"></span>piani <span class=\"_ _12\"></span>economico-f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>2024 <span class=\"_ _12\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _12\"></span>2026; <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>inoltre <span class=\"_ _12\"></span>considerato<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>orizzonte<span class=\"_ _3e\"> </span>temporale indefinito per la stima del valore termi<span class=\"_ _2\"></span>nale della singola CGU.<span class=\"_ _3e\"> </span>Il metodo app<span class=\"_ _0\"></span>licato<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>per la stima del valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso delle attivit\u00e0 \u00e8 il metodo del <span class=\"_ _0\"></span><span class=\"ff7\">Discounted<span class=\"_ _3e\"> </span></span>Cash <span class=\"_ _12\"></span>Flow<span class=\"ff4\"> <span class=\"_ _10\"></span><span class=\"ff5\">(\u201cDCF\u201d) <span class=\"_ _10\"></span>che <span class=\"_ _10\"></span>stima <span class=\"_ _10\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>capitale <span class=\"_ _12\"></span>investito <span class=\"_ _10\"></span>(\u201c<span class=\"_ _0\"></span></span></span>Enterprise <span class=\"_ _12\"></span>V<span class=\"_ _0\"></span>alue<span class=\"ff5\">\u201d) <span class=\"_ _12\"></span>come <span class=\"_ _10\"></span>il<span class=\"_ _3e\"> </span></span>valore <span class=\"_ _9\"></span>attuale <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>suoi <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cassa <span class=\"_ _9\"></span>op<span class=\"_ _0\"></span>erativi <span class=\"_ _10\"></span>fut<span class=\"_ _0\"></span>uri, <span class=\"_ _9\"></span>scontati <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>tasso <span class=\"_ _9\"></span>pari <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>costo<span class=\"_ _3e\"> </span>medio ponderato del capitale (\u201cWACC\u201d).<span class=\"_ _3e\"> </span>Le <span class=\"_ _34\"> </span>assunzioni <span class=\"_ _2c\"> </span>u<span class=\"_ _0\"></span>tilizzate <span class=\"_ _2c\"> </span>per <span class=\"_ _34\"> </span>ciascuna <span class=\"_ _34\"> </span>CGU <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>illustrate <span class=\"_ _34\"> </span>successivamente <span class=\"_ _2c\"> </span>e<span class=\"_ _3e\"> </span>metodologicamente <span class=\"_ _36\"> </span>non <span class=\"_ _2c\"> </span>si <span class=\"_ _36\"> </span>discostano <span class=\"_ _2c\"> </span>da <span class=\"_ _36\"> </span>quelle <span class=\"_ _2c\"> </span>utilizzate <span class=\"_ _36\"> </span>in <span class=\"_ _2c\"> </span>occasione <span class=\"_ _36\"> </span>della<span class=\"_ _3e\"> </span>predisposizione del bilancio annuale al 31 d<span class=\"_ _0\"></span>icemb<span class=\"_ _2\"></span>re 20<span class=\"_ _0\"></span>22, rif<span class=\"_ _0\"></span>lettendo comunque i diversi<span class=\"_ _3e\"> </span>risultati <span class=\"_ _16\"> </span>previsti <span class=\"_ _16\"> </span>dal <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>uovo <span class=\"_ _16\"> </span>piano <span class=\"_ _16\"> </span>approvato <span class=\"_ _29\"> </span>dal <span class=\"_ _16\"> </span>Consiglio <span class=\"_ _16\"> </span>di <span class=\"_ _29\"> </span>Amministrazione <span class=\"_ _16\"> </span>della<span class=\"_ _3e\"> </span>Controllante, <span class=\"_ _10\"></span>nonch\u00e9 <span class=\"_ _12\"></span>dell<span class=\"ff5\">\u2019</span>aggiorn<span class=\"_ _0\"></span>amento <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _12\"></span>variabili <span class=\"_ _10\"></span>utilizzate <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>la <span class=\"_ _12\"></span>determinazione<span class=\"_ _3e\"> </span>del WACC e del tasso di crescita <span class=\"ff7\">g</span>.<span class=\"_ _3e\"> </span>Il<span class=\"ls0\"> <span class=\"_ _a\"> </span>Consiglio <span class=\"_ _a\"> </span>di <span class=\"_ _15\"> </span>Ammin<span class=\"_ _0\"></span>ist<span class=\"_ _2\"></span>razione, <span class=\"_ _a\"> </span>supportato <span class=\"_ _a\"> </span>in <span class=\"_ _15\"> </span>quest<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>anche <span class=\"_ _a\"> </span>da <span class=\"_ _a\"> </span>una <span class=\"_ _15\"> </span>apposit<span class=\"_ _0\"></span>a <span class=\"_ _a\"> </span><span class=\"ff7\">fairness<span class=\"_ _3e\"> </span></span></span>opinion<span class=\"ff4\"> <span class=\"_ _0\"></span>rilasciat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>da <span class=\"_ _12\"></span>parte <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>erzo <span class=\"_ _0\"></span>esperto <span class=\"_ _12\"></span>indipendente, <span class=\"_ _12\"></span>non <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>identificato <span class=\"_ _12\"></span>perdite<span class=\"_ _3e\"> </span></span>di valore per nessuna CGU del Gruppo.<span class=\"_ _3e\"> </span>Si <span class=\"_ _15\"></span>riporta <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>seguito <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>dettaglio <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>calcolo <span class=\"_ _15\"></span>del <span class=\"_ _15\"></span>WACC <span class=\"_ _a\"> </span>utilizzato <span class=\"_ _15\"> </span>in <span class=\"_ _15\"></span>ciascuna <span class=\"_ _15\"></span>delle <span class=\"_ _15\"> </span>CGU<span class=\"_ _3e\"> </span>oggetto di analisi:<span class=\"_ _3e\"> </span>31/12/202231/12/2023<span class=\"_ _3e\"> </span>Tasso Risk Free<span class=\"_ _3e\"> </span>4,26%<span class=\"_ _3e\"> </span>3,00%<span class=\"_ _3e\"> </span>Premio per il rischio azionario di mercato<span class=\"_ _3e\"> </span>5,94%<span class=\"_ _3e\"> </span>6,59%<span class=\"_ _3e\"> </span>Beta Unlevered               <span class=\"ls0\">0,95 </span>               <span class=\"ls0\">0,93 </span>D/E Target               <span class=\"ls0\">0,43 </span>               <span class=\"ls0\">0,43 </span>Aliquota fiscale<span class=\"_ _3e\"> </span>24,00%<span class=\"_ _3e\"> </span>24,00%<span class=\"_ _3e\"> </span>Relevered Beta               <span class=\"ls0\">1,26 </span>               <span class=\"ls0\">1,23 </span>Premio per il rischio addizionale<span class=\"_ _3e\"> </span>2,00%<span class=\"_ _3e\"> </span>2,00%<span class=\"_ _3e\"> </span>Costo del capitale proprio (Ke)<span class=\"_ _3e\"> </span>13,74%<span class=\"_ _3e\"> </span>13,13%<span class=\"_ _3e\"> </span>Costo del debito lordo<span class=\"_ _3e\"> </span>6,25%<span class=\"_ _3e\"> </span>6,89%<span class=\"_ _3e\"> </span>Aliquota fiscale<span class=\"_ _3e\"> </span>24,00%<span class=\"_ _3e\"> </span>24,00%<span class=\"_ _3e\"> </span>Costo del debito (Kd)<span class=\"_ _3e\"> </span>4,75%<span class=\"_ _3e\"> </span>5,23%<span class=\"_ _3e\"> </span>E/(E+D)<span class=\"_ _3e\"> </span>70,00%<span class=\"_ _3e\"> </span>70,00%<span class=\"_ _3e\"> </span>D/(E+D)<span class=\"_ _3e\"> </span>30,00%<span class=\"_ _3e\"> </span>30,00%<span class=\"_ _3e\"> </span>WACC<span class=\"_ _3e\"> </span>11,04%<span class=\"_ _3e\"> </span>10,76%<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>WACC <span class=\"_ _9\"></span>utilizzato <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>stima <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _10\"></span>recuperabile <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>ciascuna <span class=\"_ _9\"></span>CGU <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>31 <span class=\"_ _9\"></span>dicembre<span class=\"_ _3e\"> </span>202<span class=\"ls0\">3  \u00e8<span class=\"_ _2\"></span>  il <span class=\"_ _f\"> </span>10,<span class=\"ls6\">76</span>%, <span class=\"_ _f\"> </span>leggermente <span class=\"_ _f\"> </span>inferiore  rispe<span class=\"_ _2\"></span>tto  al <span class=\"_ _f\"> </span>tasso  al <span class=\"_ _a\"> </span>31  dicembre  20<span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>2 <span class=\"_ _f\"> </span>(pari<span class=\"_ _3e\"> </span></span>all\u201911,04%)<span class=\"ff4\">, </span>coerentemente con l\u2019andamento dei parametri finanziari di<span class=\"_ _2\"></span> riferimento<span class=\"_ _0\"></span><span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Con <span class=\"_ _6\"></span>riferimento <span class=\"_ _2\"></span>al <span class=\"_ _7\"></span>tasso <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>crescita <span class=\"_ _6\"></span>(<span class=\"ff7\">g <span class=\"_ _6\"></span>rate<span class=\"ff4\">), <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>Consiglio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Amm<span class=\"_ _0\"></span>inistrazione, <span class=\"_ _7\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>supporto<span class=\"_ _3e\"> </span></span></span>del <span class=\"_ _14\"> </span>consulente <span class=\"_ _14\"> </span>esterno, <span class=\"_ _14\"> </span>ha <span class=\"_ _14\"> </span>utilizzato <span class=\"_ _14\"> </span><span class=\"ff5\">un <span class=\"_ _14\"> </span>tasso <span class=\"_ _14\"> </span>pari <span class=\"_ _14\"> </span>all\u20191</span>,88%, <span class=\"_ _14\"> </span>coerente <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>tasso<span class=\"_ _3e\"> </span>dell\u2019inflazione programmata<span class=\"ff4\"> europea.<span class=\"_ _3e\"> </span></span>Si <span class=\"_ _10\"></span>riporta <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>seguito <span class=\"_ _10\"></span>la <span class=\"_ _10\"></span>sintesi <span class=\"_ _10\"></span>delle <span class=\"_ _9\"></span><span class=\"ff5\">risultanze <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>test <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>\u2019impairment <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>singole <span class=\"_ _10\"></span>CGU<span class=\"_ _3e\"> </span></span>senza <span class=\"_ _15\"></span>considerare <span class=\"_ _15\"></span>(in <span class=\"_ _15\"></span>questa <span class=\"_ _15\"></span>fase), <span class=\"_ _9\"></span>gli <span class=\"_ _15\"> </span>effetti <span class=\"_ _15\"></span>derivanti <span class=\"_ _15\"></span>dall\u2019attualizzazione <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _9\"></span>flussi <span class=\"_ _15\"></span>di<span class=\"_ _3e\"> </span>cassa <span class=\"_ _2b\"> </span>negativi <span class=\"_ _2b\"> </span>della <span class=\"_ _2b\"> </span>Holding <span class=\"_ _2e\"> </span>Capogruppo <span class=\"_ _2b\"> </span>nel <span class=\"_ _2b\"> </span>suo <span class=\"_ _2b\"> </span>ruolo <span class=\"_ _2e\"> </span>di <span class=\"_ _2b\"> </span>gestione <span class=\"_ _2b\"> </span>strategica,<span class=\"_ _3e\"> </span>coordinamento e controllo del Gruppo (<span class=\"ff7\">corporate asset</span>):<span class=\"_ _3e\"> </span>CGU<span class=\"_ _3e\"> </span>Valore<span class=\"_ _3e\"> </span>contabile<span class=\"_ _3e\"> </span>avviamento<span class=\"_ _3e\"> </span>Valore<span class=\"_ _3e\"> </span>contabile<span class=\"_ _3e\"> </span>marchi<span class=\"_ _3e\"> </span>Totale immob.<span class=\"_ _3e\"> </span>immateriali a vita<span class=\"_ _3e\"> </span>utile indefinita<span class=\"_ _3e\"> </span>Valore recuperabile<span class=\"_ _3e\"> </span>(pre-holding cost)<span class=\"_ _3e\"> </span>Gervasoni           <span class=\"ls0\">10.012 </span>           <span class=\"ls0\">13.150 </span>                       <span class=\"ls0\">23.163 </span>                       <span class=\"ls0\">57.965 </span>Meridiani              <span class=\"ls0\">8.203 </span>             <span class=\"ls0\">4.598 </span>                       <span class=\"ls0\">12.801 </span>                       <span class=\"ls0\">37.863 </span>Cenacchi Int.           <span class=\"ls0\">22.312 </span>                   <span class=\"ls0\">-</span>                        <span class=\"ls0\">22.312 </span>                       <span class=\"ls0\">67.337 </span>Davide Groppi              <span class=\"ls0\">2.604 </span>             <span class=\"ls0\">4.461 </span>                         <span class=\"ls0\">7.065 </span>                       <span class=\"ls0\">34.066 </span>Saba Italia                <span class=\"ls16\">197 </span>             <span class=\"ls0\">3.992 </span>                         <span class=\"ls0\">4.189 </span>                       <span class=\"ls0\">31.932 </span>Modar             <span class=\"ls0\">8.633 </span>                   <span class=\"ls0\">-</span>                          <span class=\"ls0\">8.633 </span>                       <span class=\"ls0\">39.942 </span>Flexalighting           <span class=\"ls0\">10.451 </span>                   <span class=\"ls0\">-</span>                        <span class=\"ls0\">10.451 </span>                       <span class=\"ls0\">25.742 </span>Gamma Arredamenti Int.             <span class=\"ls0\">9.192 </span>             <span class=\"ls0\">6.956 </span>                       <span class=\"ls0\">16.148 </span>                       <span class=\"ls0\">27.837 </span>Cubo Design           <span class=\"ls0\">30.483 </span>           <span class=\"ls0\">20.663 </span>                       <span class=\"ls0\">51.145 </span>                       <span class=\"ls16\">59<span class=\"ls0\">.</span>025 </span>Axo Light             <span class=\"ls0\">3.549 </span>                   <span class=\"ls0\">-</span>                          <span class=\"ls0\">3.549 </span>                         <span class=\"ls0\">4.375 </span>Turri           <span class=\"ls0\">29.282 </span>             <span class=\"ls0\">3.641 </span>                       <span class=\"ls0\">32.923 </span>                       <span class=\"ls0\">40.761 </span>Totale         <span class=\"ls16\">134.919 </span>           <span class=\"ls16\">57.461 </span>                    <span class=\"ls16\">192.380 </span>                    <span class=\"ls16\">426.846 </span>Il <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>recuperabile <span class=\"_ _13\"> </span><span class=\"ff5\">dell\u2019avviamento <span class=\"_ _13\"> </span>e  dei <span class=\"_ _13\"> </span>marchi</span> <span class=\"_ _13\"> </span>(pre-holdin<span class=\"_ _0\"></span>g  costs), <span class=\"_ _13\"> </span>pari <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>Euro<span class=\"_ _3e\"> </span>426<span class=\"ls0\">.846 <span class=\"_ _a\"> </span><span class=\"ff5\">migliaia  \u00e8 <span class=\"_ _a\"> </span>stato <span class=\"_ _a\"> </span>ott<span class=\"_ _0\"></span>enuto <span class=\"_ _a\"> </span>come <span class=\"_ _f\"> </span>differenza <span class=\"_ _f\"> </span>fra <span class=\"_ _a\"> </span>l\u2019<span class=\"_ _0\"></span><span class=\"ff7\">enterprise <span class=\"_ _f\"> </span>value</span></span> <span class=\"_ _a\"> </span>e  il <span class=\"_ _a\"> </span>capitale<span class=\"_ _3e\"> </span></span>investito <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>tutte <span class=\"_ _12\"></span>le <span class=\"_ _10\"></span>CGU <span class=\"_ _12\"></span>(Euro <span class=\"_ _10\"></span><span class=\"ls14\">76<span class=\"_ _0\"></span></span>.<span class=\"ls6\">190</span> <span class=\"_ _12\"></span>migliaia), <span class=\"_ _10\"></span>determinato <span class=\"_ _12\"></span>escludendo <span class=\"_ _12\"></span>il <span class=\"_ _10\"></span>valore<span class=\"_ _3e\"> </span>contabile dell\u2019avviamento e dei marchi<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>L\u2019eccedenza del <span class=\"_ _0\"></span>valore recuperabile rispetto a <span class=\"_ _0\"></span>quello contabile ammonta a <span class=\"_ _0\"></span>Euro 234.466<span class=\"_ _3e\"> </span>migliaia. <span class=\"_ _6\"></span>Con<span class=\"_ _0\"></span>siderando <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _2\"></span>recuperabile <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span><span class=\"ff7\">corporate <span class=\"_ _6\"></span>asset<span class=\"_ _0\"></span><span class=\"ff5\">, <span class=\"_ _6\"></span>l\u2019eccedenza <span class=\"_ _2\"></span>risulterebbe<span class=\"_ _3e\"> </span></span></span>pari <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>Euro <span class=\"_ _9\"></span><span class=\"ls14\">18</span>6<span class=\"_ _0\"></span>.332 <span class=\"_ _10\"></span>migliaia <span class=\"_ _9\"></span>(Euro <span class=\"_ _10\"></span>132.168 <span class=\"_ _9\"></span>migliaia <span class=\"_ _10\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>dicembre <span class=\"_ _10\"></span>2022). <span class=\"_ _9\"></span>Si <span class=\"_ _9\"></span>riporta <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>seguito <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>riconciliazione <span class=\"_ _6\"></span>fra <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>capitale <span class=\"_ _6\"></span>investito <span class=\"_ _6\"></span>netto <span class=\"_ _2\"></span>contabile <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>capitale <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>vestito <span class=\"_ _6\"></span>netto<span class=\"_ _3e\"> </span>utilizzato ai fini del test di impairment:<span class=\"_ _3e\"> </span>CGU-Holding<span class=\"_ _3e\"> </span>Capitale investito netto escluso<span class=\"_ _3e\"> </span>attivit\u00e0 immateriali a vita utile<span class=\"_ _3e\"> </span>indefinita<span class=\"_ _3e\"> </span>Totale immob.<span class=\"_ _3e\"> </span>immateriali a vita<span class=\"_ _3e\"> </span>utile indefinita<span class=\"_ _3e\"> </span>Capitale<span class=\"_ _3e\"> </span>investito<span class=\"_ _3e\"> </span>netto<span class=\"_ _3e\"> </span>Gervasoni                                           <span class=\"ls0\">6.755 </span>                       <span class=\"ls0\">23.163 </span>           <span class=\"ls0\">29.918 </span>Meridiani                                            <span class=\"ls0\">7.408 </span>                       <span class=\"ls0\">12.801 </span>           <span class=\"ls0\">20.209 </span>Cenacchi Int.                                           <span class=\"ls0\">9.510 </span>                       <span class=\"ls0\">22.312 </span>           <span class=\"ls0\">31.822 </span>Davide Groppi                                            <span class=\"ls0\">3.319 </span>                         <span class=\"ls0\">7.065 </span>           <span class=\"ls0\">10.384 </span>Saba Italia                                           <span class=\"ls0\">4.540 </span>                         <span class=\"ls0\">4.189 </span>             <span class=\"ls0\">8.729 </span>Modar                                            <span class=\"ls0\">(949) </span>                         <span class=\"ls0\">8.633 </span>             <span class=\"ls0\">7.684 </span>Flexalighting                                           <span class=\"ls0\">3.545 </span>                       <span class=\"ls0\">10.451 </span>           <span class=\"ls0\">13.996 </span>Gamma Arredamenti Int.                                           <span class=\"ls0\">9.502 </span>                       <span class=\"ls0\">16.148 </span>           <span class=\"ls0\">25.650 </span>Cubo Design                                         <span class=\"ls0\">24.900 </span>                       <span class=\"ls0\">51.145 </span>           <span class=\"ls0\">76.045 </span>Axo Light                                           <span class=\"ls0\">1.332 </span>                         <span class=\"ls0\">3.549 </span>             <span class=\"ls0\">4.881 </span>Turri                                           <span class=\"ls0\">6.329 </span>                       <span class=\"ls0\">32.923 </span>           <span class=\"ls0\">39.252 </span>Subtotale CGU                                         <span class=\"ls16\">76.190 </span>                     <span class=\"ls16\">192.380 </span>         <span class=\"ls16\">268.570 </span>Holding IDB                                           <span class=\"ls0\">6.756 </span>                              <span class=\"ls0\">-</span>              <span class=\"ls0\">6.756 </span>Totale                                         <span class=\"ls16\">82.946 </span>                     <span class=\"ls16\">192.380 </span>         <span class=\"ls16\">275.326 </span>La <span class=\"_ _10\"></span>determinazione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>v<span class=\"_ _2\"></span>alore <span class=\"_ _10\"></span>d\u2019uso <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>particolarmente <span class=\"_ _10\"></span>sensibile <span class=\"_ _12\"></span>alle <span class=\"_ _10\"></span>seguenti <span class=\"_ _10\"></span>ipotesi: <span class=\"_ _10\"></span>(i)<span class=\"_ _3e\"> </span>andamento <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>ricavi, <span class=\"_ _12\"></span>(ii) <span class=\"_ _12\"></span>marginalit\u00e0, <span class=\"_ _12\"></span>(iii) <span class=\"_ _12\"></span>tasso <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>sconto, <span class=\"_ _12\"></span>(iv) <span class=\"_ _12\"></span>tasso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>crescita <span class=\"_ _12\"></span>utilizzato<span class=\"_ _3e\"> </span>per estrapolare i flussi di cassa oltre il periodo di previsione.<span class=\"_ _3e\"> </span>Le <span class=\"_ _12\"></span>analisi <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>sensitivit\u00e0 <span class=\"_ _12\"></span>svolte <span class=\"_ _12\"></span>dalla <span class=\"_ _10\"></span>societ\u00e0 <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _12\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _12\"></span>confermano <span class=\"_ _10\"></span>che, <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>che<span class=\"_ _3e\"> </span>qualora <span class=\"_ _a\"> </span>i <span class=\"_ _15\"> </span>parametri <span class=\"_ _a\"> </span>del <span class=\"_ _15\"></span>WACC <span class=\"_ _a\"> </span>e <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>crescita <span class=\"_ _15\"> </span>di <span class=\"_ _a\"> </span>riferimento <span class=\"_ _15\"> </span>dovessero <span class=\"_ _a\"> </span>subire<span class=\"_ _3e\"> </span>variazioni del<span class=\"ff5\">l\u20191%, risulterebbe un\u2019eccedenza positiva del valore rec<span class=\"_ _2\"></span>uperabile<span class=\"_ _0\"></span><span class=\"ff4\">.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "3.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ffb\">Di<span class=\"_ _0\"></span>ritto d\u2019uso<span class=\"_ _3e\"> </span></span></span>Si riporta di seguito la composizione e la mo<span class=\"_ _0\"></span>vimentazione de<span class=\"_ _0\"></span><span class=\"ff5\">i diritti d\u2019uso al 31 dicembre<span class=\"_ _3e\"> </span></span>2022 e al 31 dicembre 2023:<span class=\"_ _3e\"> </span>i valori <span class=\"ffc\">sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span></span>Diritti d'uso<span class=\"_ _3e\"> </span>terreni e<span class=\"_ _3e\"> </span>fabbricati<span class=\"_ _3e\"> </span>Diritti d'uso<span class=\"_ _3e\"> </span>impianti e<span class=\"_ _3e\"> </span>macchinari<span class=\"_ _3e\"> </span>Diritti d'uso<span class=\"_ _3e\"> </span>altri beni<span class=\"_ _3e\"> </span>Totale<span class=\"_ _3e\"> </span>valore lordo iniziale           <span class=\"ls0\">22.484 </span>           <span class=\"ls0\">22.484 </span>fondo ammortamento iniziale          <span class=\"ls0\">(6.318) </span>          <span class=\"ls0\">(6.318) </span>valore netto iniziale 01/01/2022           <span class=\"ls16\">16.167 </span>                   <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span>             <span class=\"ls16\">16.167 </span>movimenti del periodo<span class=\"_ _3e\"> </span>aggregazioni aziendali             <span class=\"ls0\">1.011 </span>                <span class=\"ls16\">338 </span>                  <span class=\"ls16\">37 </span>             <span class=\"ls0\">1.386 </span>iscrizione diritti d'uso             <span class=\"ls0\">9.843 </span>                <span class=\"ls16\">322 </span>           <span class=\"ls0\">10.164 </span>cessioni             <span class=\"ls0\">(529) </span>               <span class=\"ls0\">(37) </span>             <span class=\"ls0\">(566) </span>altre variazioni             <span class=\"ls0\">(135) </span>                 <span class=\"ls0\">(2) </span>             <span class=\"ls0\">(138) </span>ammortamento del periodo          <span class=\"ls0\">(2.741) </span>               <span class=\"ls0\">(40) </span>               <span class=\"ls0\">(21) </span>          <span class=\"ls0\">(2.802) </span>aggregazioni aziendali (fondo)             <span class=\"ls0\">(237) </span>               <span class=\"ls0\">(81) </span>               <span class=\"ls0\">(32) </span>             <span class=\"ls0\">(351) </span>dismissioni fondo per cessioni                <span class=\"ls16\">527 </span>                  <span class=\"ls16\">34 </span>                <span class=\"ls16\">561 </span>altre variazioni fondo               <span class=\"ls0\">(53) </span>                 <span class=\"ls0\">(0) </span>                    <span class=\"ls16\">0 </span>               <span class=\"ls0\">(53) </span>totale movimenti del periodo             <span class=\"ls16\">7.684 </span>                <span class=\"ls16\">217 </span>                <span class=\"ls16\">300 </span>             <span class=\"ls16\">8.201 </span>valore lordo finale           <span class=\"ls0\">32.673 </span>                <span class=\"ls16\">338 </span>                <span class=\"ls16\">319 </span>           <span class=\"ls0\">33.330 </span>fondo ammortamento finale          <span class=\"ls0\">(8.823) </span>             <span class=\"ls0\">(121) </span>               <span class=\"ls0\">(19) </span>          <span class=\"ls0\">(8.963) </span>valore netto finale 31/12/2022           <span class=\"ls16\">23.851 </span>                <span class=\"ls16\">217 </span>                <span class=\"ls16\">300 </span>           <span class=\"ls16\">24.368 </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Diritti d'uso<span class=\"_ _3e\"> </span>terreni e<span class=\"_ _3e\"> </span>fabbricati<span class=\"_ _3e\"> </span>Diritti d'uso<span class=\"_ _3e\"> </span>impianti e<span class=\"_ _3e\"> </span>macchinari<span class=\"_ _3e\"> </span>Diritti d'uso<span class=\"_ _3e\"> </span>altri beni<span class=\"_ _3e\"> </span>Totale<span class=\"_ _3e\"> </span>valore lordo iniziale           <span class=\"ls0\">32.673 </span>                <span class=\"ls16\">338 </span>                <span class=\"ls16\">319 </span>           <span class=\"ls0\">33.330 </span>fondo ammortamento iniziale          <span class=\"ls0\">(8.823) </span>             <span class=\"ls0\">(121) </span>               <span class=\"ls0\">(19) </span>          <span class=\"ls0\">(8.963) </span>valore netto iniziale 01/01/2023           <span class=\"ls16\">23.851 </span>                <span class=\"ls16\">217 </span>                <span class=\"ls16\">300 </span>           <span class=\"ls16\">24.368 </span>movimenti del periodo<span class=\"_ _3e\"> </span>aggregazioni aziendali             <span class=\"ls0\">9.419 </span>                <span class=\"ls16\">871 </span>                  <span class=\"ls16\">41 </span>           <span class=\"ls0\">10.330 </span>iscrizione diritti d'uso             <span class=\"ls0\">3.088 </span>                  <span class=\"ls16\">78 </span>             <span class=\"ls0\">3.166 </span>cessioni             <span class=\"ls0\">(389) </span>             <span class=\"ls0\">(389) </span>altre variazioni                <span class=\"ls16\">196 </span>                 <span class=\"ls0\">(1) </span>                 <span class=\"ls0\">(3) </span>                <span class=\"ls16\">192 </span>ammortamento del periodo          <span class=\"ls0\">(4.550) </span>             <span class=\"ls0\">(321) </span>             <span class=\"ls0\">(100) </span>          <span class=\"ls0\">(4.971) </span>aggregazioni aziendali (fondo)<span class=\"_ _3e\"> </span>dismissioni fondo per cessioni                <span class=\"ls16\">278 </span>                <span class=\"ls16\">278 </span>altre variazioni fondo               <span class=\"ls0\">(65) </span>                    <span class=\"ls16\">1 </span>               <span class=\"ls0\">(65) </span>totale movimenti del periodo             <span class=\"ls16\">7.978 </span>                <span class=\"ls16\">549 </span>                  <span class=\"ls16\">15 </span>             <span class=\"ls16\">8.542 </span>valore lordo finale           <span class=\"ls0\">44.988 </span>             <span class=\"ls0\">1.208 </span>                <span class=\"ls16\">434 </span>           <span class=\"ls0\">46.630 </span>fondo ammortamento finale        <span class=\"ls0\">(13.160) </span>             <span class=\"ls0\">(442) </span>             <span class=\"ls0\">(118) </span>        <span class=\"ls0\">(13.720) </span>valore netto finale 31/12/2023           <span class=\"ls16\">31.829 </span>                <span class=\"ls16\">766 </span>                <span class=\"ls16\">316 </span>           <span class=\"ls16\">32.910 </span>I <span class=\"_ _12\"></span>ben<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>locazione <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>iscrit<span class=\"_ _0\"></span>ti <span class=\"_ _12\"></span>sulla <span class=\"_ _12\"></span>base <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>diritto <span class=\"_ _0\"></span>d\u2019u<span class=\"_ _0\"></span>so <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>applicazione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _3e\"> </span>principio <span class=\"_ _2\"></span>IFRS <span class=\"_ _7\"></span>16<span class=\"_ _0\"></span>. <span class=\"_ _6\"></span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>stato <span class=\"_ _6\"></span>determinato <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>stima <span class=\"_ _2\"></span>della <span class=\"_ _6\"></span>durata<span class=\"_ _3e\"> </span>di <span class=\"_ _10\"></span>ciascun <span class=\"_ _9\"></span>contratto, <span class=\"_ _10\"></span>effettuata <span class=\"_ _10\"></span>tenendo <span class=\"_ _10\"></span>conto <span class=\"_ _10\"></span>delle <span class=\"_ _9\"></span>clausole <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>rinnovo <span class=\"_ _10\"></span>esercitabili <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span>Gruppo <span class=\"_ _18\"> </span>senza <span class=\"_ _18\"> </span>necessit\u00e0 <span class=\"_ _11\"> </span>di <span class=\"_ _18\"> </span>ottenere <span class=\"_ _18\"> </span>il <span class=\"_ _11\"> </span>consenso <span class=\"_ _18\"> </span>della <span class=\"_ _18\"> </span>controparte<span class=\"_ _0\"></span><span class=\"ls24\">. <span class=\"_ _11\"> </span></span>Tali <span class=\"_ _11\"> </span>contratti<span class=\"_ _3e\"> </span>riguardano essen<span class=\"_ _2\"></span>zialmente beni <span class=\"_ _2\"></span>immobili a <span class=\"_ _2\"></span>uso ufficio, <span class=\"_ _2\"></span>capannoni industriali <span class=\"_ _2\"></span>e showroom<span class=\"_ _3e\"> </span>a <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>so <span class=\"_ _6\"></span>commerciale. <span class=\"_ _6\"></span><span class=\"ff5\">La <span class=\"_ _2\"></span>variazione<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>intervenuta <span class=\"_ _6\"></span>nell\u2019anno <span class=\"_ _6\"></span>circa <span class=\"_ _2\"></span>i <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>iritti <span class=\"_ _6\"></span>d\u2019uso <span class=\"_ _6\"></span>iscritti <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>bilancio<span class=\"_ _3e\"> </span></span>fa <span class=\"_ _10\"></span>riferimento <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>nuovi <span class=\"_ _10\"></span>contratti <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>locazione <span class=\"_ _10\"></span>immobiliare <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>ai <span class=\"_ _10\"></span>valori <span class=\"_ _10\"></span>attribuiti <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>sede <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span>aggregazioni aziendali delle societ\u00e0 Cubo Design, Axo Light e Turri, descritte alla Nota 1.<span class=\"_ _3e\"> </span>Alla data di riferimento non sono in essere contratti che presentino garanzie per il valore<span class=\"_ _3e\"> </span>residuo <span class=\"_ _9\"></span>n\u00e9 <span class=\"_ _9\"></span>impegni <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>contratti <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _9\"></span>ancora <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span>iziati. <span class=\"_ _9\"></span>Nel <span class=\"_ _9\"></span>corso <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>esercizio <span class=\"_ _9\"></span>non <span class=\"_ _9\"></span>sono<span class=\"_ _3e\"> </span>state effettuate operazioni di vendita e retrolocazione.<span class=\"_ _3e\"> </span>Si <span class=\"_ _6\"></span>rip<span class=\"_ _0\"></span>ortano <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>seguito <span class=\"_ _6\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _6\"></span>iscritt<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>pro<span class=\"_ _0\"></span>spetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>conto<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>economico <span class=\"_ _2\"></span>dei <span class=\"_ _6\"></span>du<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>periodi:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Ammortamenti sulle attivit\u00e0 per i diritti<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>d'uso             <span class=\"ls0\">2.802 </span>             <span class=\"ls0\">4.971 </span>Interessi passivi per leasing                <span class=\"ls16\">481 </span>             <span class=\"ls0\">1.204 </span>Costi di locazione - leasing a breve termine<span class=\"ff6 fs4\"> </span>e/o<span class=\"_ _3e\"> </span>modico valore unitario                <span class=\"ls16\">747 </span>             <span class=\"ls0\">1.342 </span>Totale costi iscritti nel conto economico             <span class=\"ls16\">4.030 </span>             <span class=\"ls16\">7.517 </span>La <span class=\"_ _9\"></span>variaz<span class=\"_ _0\"></span>ione <span class=\"_ _9\"></span>intercorsa <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _15\"> </span>riconducibile <span class=\"_ _15\"></span>ai <span class=\"_ _9\"></span>nuovi <span class=\"_ _15\"></span>contratti <span class=\"_ _9\"></span>di <span class=\"_ _15\"></span>leasing <span class=\"_ _15\"></span>stipulati <span class=\"_ _9\"></span>nel <span class=\"_ _15\"></span>corso<span class=\"_ _3e\"> </span>dell<span class=\"ff5\">\u2019</span>anno, descritti in precedenza.<span class=\"_ _3e\"> </span>Si <span class=\"_ _16\"> </span>riporta <span class=\"_ _13\"> </span>il <span class=\"_ _16\"> </span>dettaglio <span class=\"_ _16\"> </span>dei <span class=\"_ _13\"> </span>debiti <span class=\"_ _16\"> </span>finanziari <span class=\"_ _16\"> </span>verso <span class=\"_ _13\"> </span>locatori <span class=\"_ _16\"> </span>riferito <span class=\"_ _13\"> </span>all\u2019applicazione <span class=\"_ _16\"> </span>del<span class=\"_ _3e\"> </span>principio contabile IFRS 16.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>entro 1<span class=\"_ _3e\"> </span>anno<span class=\"_ _3e\"> </span>da 1 a 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>oltre 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>entro 1<span class=\"_ _3e\"> </span>anno<span class=\"_ _3e\"> </span>da 1 a 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>oltre 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>Debiti per locazioni IFRS 16           <span class=\"ls0\">24.537 </span>       <span class=\"ls0\">3.152 </span>     <span class=\"ls0\">13.051 </span>       <span class=\"ls0\">8.335 </span>           <span class=\"ls0\">33.700 </span>       <span class=\"ls0\">5.671 </span>     <span class=\"ls0\">17.969 </span>     <span class=\"ls0\">10.061 </span>totale           <span class=\"ls16\">24.537 </span>       <span class=\"ls16\">3.152 </span>     <span class=\"ls16\">13.051 </span>       <span class=\"ls16\">8.335 </span>           <span class=\"ls16\">33.700 </span>       <span class=\"ls16\">5.671 </span>     <span class=\"ls16\">17.969 </span>     <span class=\"ls16\">10.061 </span>L\u2019importo \u00e8 <span class=\"_ _0\"></span>stato determinato <span class=\"_ _0\"></span>attualizzando i canon<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span><span class=\"ff4\">previsti dai <span class=\"_ _0\"></span>contratti di locaz<span class=\"_ _0\"></span>ione in<span class=\"_ _3e\"> </span></span>essere, in particolare quelli immobiliari.<span class=\"_ _3e\"> </span>L\u2019incremento <span class=\"_ _9\"></span>dell\u2019anno <span class=\"_ _9\"></span>fa <span class=\"_ _9\"></span>riferimento <span class=\"_ _9\"></span>alle <span class=\"_ _9\"></span>aggregazioni <span class=\"_ _9\"></span>aziendali <span class=\"_ _15\"></span><span class=\"ff4\">e <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>uovi <span class=\"_ _9\"></span>contratti <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span></span>locazione immobiliare a uso ufficio e a uso industriale.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "4.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ff8\">A<span class=\"_ _0\"></span>ttivit\u00e0 materiali<span class=\"_ _3e\"> </span></span></span>I <span class=\"_ _10\"></span>segu<span class=\"_ _0\"></span>enti <span class=\"_ _10\"></span>prospetti <span class=\"_ _9\"></span>riepiloga<span class=\"ls5\">no</span> <span class=\"_ _10\"></span>i <span class=\"_ _9\"></span>movimenti <span class=\"_ _10\"></span>intervenuti <span class=\"_ _10\"></span>nel <span class=\"_ _9\"></span>corso <span class=\"_ _10\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _9\"></span>esercizi <span class=\"_ _10\"></span>2022 <span class=\"_ _10\"></span>e<span class=\"_ _3e\"> </span>2023<span class=\"ls0\"> nelle attivit\u00e0 mater<span class=\"_ _2\"></span>iali:<span class=\"_ _3e\"> </span></span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Terreni e<span class=\"_ _3e\"> </span>Fabbricati<span class=\"_ _3e\"> </span>Impianti e<span class=\"_ _3e\"> </span>macchinariAttrezzatureAltre<span class=\"_ _3e\"> </span>Totale<span class=\"_ _3e\"> </span>valore lordo iniziale             <span class=\"ls0\">1.462 </span>             <span class=\"ls0\">7.475 </span>             <span class=\"ls0\">2.111 </span>             <span class=\"ls0\">7.685 </span>           <span class=\"ls0\">18.733 </span>fondo ammortamento iniziale             <span class=\"ls0\">(246) </span>          <span class=\"ls0\">(5.642) </span>          <span class=\"ls0\">(1.757) </span>          <span class=\"ls0\">(5.467) </span>        <span class=\"ls0\">(13.112) </span>valore netto iniziale 01/01/2022             <span class=\"ls16\">1.216 </span>             <span class=\"ls16\">1.833 </span>                <span class=\"ls16\">354 </span>             <span class=\"ls16\">2.218 </span>             <span class=\"ls16\">5.621 </span>movimenti del periodo<span class=\"_ _3e\"> </span>acquisizioni                <span class=\"ls16\">363 </span>                <span class=\"ls16\">224 </span>                <span class=\"ls16\">248 </span>             <span class=\"ls0\">1.172 </span>             <span class=\"ls0\">2.007 </span>aggregazioni aziendali             <span class=\"ls0\">9.276 </span>             <span class=\"ls0\">1.554 </span>                <span class=\"ls16\">699 </span>             <span class=\"ls0\">1.174 </span>           <span class=\"ls0\">12.703 </span>cessioni costo storico                 <span class=\"ls0\">(4) </span>               <span class=\"ls0\">(32) </span>               <span class=\"ls0\">(21) </span>             <span class=\"ls0\">(866) </span>             <span class=\"ls0\">(923) </span>altre variazioni               <span class=\"ls0\">(15) </span>                 <span class=\"ls0\">(2) </span>                 <span class=\"ls0\">(1) </span>                <span class=\"ls16\">141 </span>                <span class=\"ls16\">123 </span>ammortamento del periodo             <span class=\"ls0\">(255) </span>             <span class=\"ls0\">(437) </span>             <span class=\"ls0\">(177) </span>             <span class=\"ls0\">(732) </span>          <span class=\"ls0\">(1.602) </span>aggregazioni aziendali (fondo)          <span class=\"ls0\">(2.009) </span>             <span class=\"ls0\">(987) </span>             <span class=\"ls0\">(617) </span>             <span class=\"ls0\">(878) </span>          <span class=\"ls0\">(4.492) </span>dismissioni fondo per cessioni                    <span class=\"ls16\">1 </span>                  <span class=\"ls16\">32 </span>                  <span class=\"ls16\">16 </span>                <span class=\"ls16\">845 </span>                <span class=\"ls16\">895 </span>altre variazioni fondo                    <span class=\"ls16\">7 </span>                    <span class=\"ls16\">0 </span>                 <span class=\"ls0\">(0) </span>               <span class=\"ls0\">(61) </span>               <span class=\"ls0\">(54) </span>totale movimenti del periodo             <span class=\"ls16\">7.363 </span>                <span class=\"ls16\">352 </span>                <span class=\"ls16\">146 </span>                <span class=\"ls16\">795 </span>             <span class=\"ls16\">8.656 </span>valore lordo finale           <span class=\"ls0\">11.082 </span>             <span class=\"ls0\">9.220 </span>             <span class=\"ls0\">3.035 </span>             <span class=\"ls0\">9.306 </span>           <span class=\"ls0\">32.643 </span>fondo ammortamento finale          <span class=\"ls0\">(2.502) </span>          <span class=\"ls0\">(7.034) </span>          <span class=\"ls0\">(2.536) </span>          <span class=\"ls0\">(6.294) </span>        <span class=\"ls0\">(18.366) </span>valore netto finale 31/12/2022             <span class=\"ls16\">8.579 </span>             <span class=\"ls16\">2.186 </span>                <span class=\"ls16\">499 </span>             <span class=\"ls16\">3.013 </span>           <span class=\"ls16\">14.277 </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Terreni e<span class=\"_ _3e\"> </span>Fabbricati<span class=\"_ _3e\"> </span>Impianti e<span class=\"_ _3e\"> </span>macchinariAttrezzatureAltre<span class=\"_ _3e\"> </span>Totale<span class=\"_ _3e\"> </span>valore lordo iniziale           <span class=\"ls0\">11.082 </span>             <span class=\"ls0\">9.220 </span>             <span class=\"ls0\">3.035 </span>             <span class=\"ls0\">9.306 </span>           <span class=\"ls0\">32.643 </span>fondo ammortamento iniziale          <span class=\"ls0\">(2.502) </span>          <span class=\"ls0\">(7.034) </span>          <span class=\"ls0\">(2.536) </span>          <span class=\"ls0\">(6.294) </span>        <span class=\"ls0\">(18.366) </span>valore netto iniziale 01/01/2023             <span class=\"ls16\">8.579 </span>             <span class=\"ls16\">2.186 </span>                <span class=\"ls16\">499 </span>             <span class=\"ls16\">3.013 </span>           <span class=\"ls16\">14.277 </span>movimenti del periodo<span class=\"_ _3e\"> </span>acquisizioni                <span class=\"ls16\">647 </span>             <span class=\"ls0\">2.173 </span>                <span class=\"ls16\">289 </span>             <span class=\"ls0\">3.775 </span>             <span class=\"ls0\">6.884 </span>aggregazioni aziendali             <span class=\"ls0\">1.008 </span>           <span class=\"ls0\">25.889 </span>             <span class=\"ls0\">1.877 </span>             <span class=\"ls0\">7.040 </span>           <span class=\"ls0\">35.815 </span>cessioni costo storico             <span class=\"ls0\">(361) </span>                 <span class=\"ls0\">(3) </span>             <span class=\"ls0\">(793) </span>          <span class=\"ls0\">(1.157) </span>altre variazioni                    <span class=\"ls16\">5 </span>                  <span class=\"ls16\">80 </span>                 <span class=\"ls0\">(1) </span>             <span class=\"ls0\">(146) </span>               <span class=\"ls0\">(62) </span>ammortamento del periodo             <span class=\"ls0\">(368) </span>          <span class=\"ls0\">(3.238) </span>             <span class=\"ls0\">(267) </span>          <span class=\"ls0\">(1.102) </span>          <span class=\"ls0\">(4.975) </span>aggregazioni aziendali (fondo)             <span class=\"ls0\">(195) </span>        <span class=\"ls0\">(15.915) </span>          <span class=\"ls0\">(1.262) </span>          <span class=\"ls0\">(5.882) </span>        <span class=\"ls0\">(23.254) </span>dismissioni fondo per cessioni                <span class=\"ls16\">321 </span>                    <span class=\"ls16\">3 </span>                <span class=\"ls16\">756 </span>             <span class=\"ls0\">1.080 </span>altre variazioni fondo                 <span class=\"ls0\">(0) </span>                 <span class=\"ls0\">(2) </span>                 <span class=\"ls0\">(0) </span>                  <span class=\"ls16\">26 </span>                  <span class=\"ls16\">23 </span>totale movimenti del periodo             <span class=\"ls16\">1.098 </span>             <span class=\"ls16\">8.948 </span>                <span class=\"ls16\">636 </span>             <span class=\"ls16\">3.673 </span>           <span class=\"ls16\">14.354 </span>valore lordo finale           <span class=\"ls0\">12.742 </span>           <span class=\"ls0\">37.001 </span>             <span class=\"ls0\">5.198 </span>           <span class=\"ls0\">19.181 </span>           <span class=\"ls0\">74.123 </span>fondo ammortamento finale          <span class=\"ls0\">(3.065) </span>        <span class=\"ls0\">(25.867) </span>          <span class=\"ls0\">(4.063) </span>        <span class=\"ls0\">(12.496) </span>        <span class=\"ls0\">(45.491) </span>valore netto finale 31/12/2023             <span class=\"ls16\">9.677 </span>           <span class=\"ls16\">11.134 </span>             <span class=\"ls16\">1.135 </span>             <span class=\"ls16\">6.685 </span>           <span class=\"ls16\">28.631 </span>Le <span class=\"_ _6\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _6\"></span>rilevanti <span class=\"_ _6\"></span>dell\u2019e<span class=\"_ _0\"></span>sercizio <span class=\"_ _7\"></span>20<span class=\"_ _0\"></span>2<span class=\"ff4\">3 <span class=\"_ _2\"></span><span class=\"ff5\">si <span class=\"_ _6\"></span>riferiscono <span class=\"_ _6\"></span>alle <span class=\"_ _2\"></span>voci <span class=\"_ _7\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff4\">Impianti <span class=\"_ _7\"></span>e <span class=\"_ _2\"></span>macchinari<span class=\"ff5 ls7\">\u201d<span class=\"_ _3e\"> </span></span></span></span></span>e <span class=\"_ _9\"></span>\u201cAltre\u201d, <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>particolare <span class=\"_ _9\"></span><span class=\"ff4\">ad <span class=\"_ _9\"></span>acquisizioni <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>nuovi <span class=\"_ _9\"></span>macchinari, <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>migliorie <span class=\"_ _10\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>beni <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>terzi<span class=\"_ _3e\"> </span></span>apportate nel <span class=\"_ _2\"></span>corso dell\u2019anno, e<span class=\"_ _2\"></span> ai valori<span class=\"_ _2\"></span> attribuiti in<span class=\"_ _2\"></span> sede di <span class=\"_ _2\"></span>aggregazione aziendale d<span class=\"_ _2\"></span>elle<span class=\"_ _3e\"> </span>societ\u00e0 Cubo Design, Axo Light e Turri, come descritto alla Nota 1.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "5.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ff8\">Partecip<span class=\"_ _0\"></span>azioni<span class=\"_ _3e\"> </span></span></span>Le <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artecipazioni <span class=\"_ _0\"></span>ammontano <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _10\"></span>6 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>registrano <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span>decremento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Euro <span class=\"_ _10\"></span>877<span class=\"_ _3e\"> </span>migliaia <span class=\"_ _17\"> </span>rispetto <span class=\"_ _17\"> </span>all\u2019esercizio <span class=\"_ _19\"> </span>precedente <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>effetto <span class=\"_ _17\"> </span>dell\u2019acquisto<span class=\"ff4\"> <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>controllo, <span class=\"_ _17\"> </span><span class=\"ls12\">e<span class=\"_ _3e\"> </span></span></span>successivo consolidamento integrale, della societ\u00e0 Axo Light S.r.l., descritto alla Nota 1.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>partecipazioni<span class=\"_ _3e\"> </span>vs collegate<span class=\"_ _3e\"> </span>partecipazioni<span class=\"_ _3e\"> </span>vs altri<span class=\"_ _3e\"> </span>Totale<span class=\"_ _3e\"> </span>valore iniziale 01/01/2023                     <span class=\"ls16\">877 </span>                         <span class=\"ls16\">6 </span>                <span class=\"ls16\">883 </span>movimenti del periodo<span class=\"_ _3e\"> </span>acquisizioni                   <span class=\"ls0\">-</span> cessioni                   <span class=\"ls0\">-</span> altre variazioni                      <span class=\"ls0\">(0) </span>                 <span class=\"ls0\">(0) </span>aggregazioni aziendali                  <span class=\"ls0\">(877) </span>             <span class=\"ls0\">(877) </span>valutazioni metodo del patrimonio netto                   <span class=\"ls0\">-</span> totale movimenti                  <span class=\"ls0\">(877) </span>                      <span class=\"ls0\">(0) </span>             <span class=\"ls0\">(877) </span>valore finale 31/12/2023                       <span class=\"ls0\">-</span>                           <span class=\"ls16\">6 </span>                    <span class=\"ls16\">6 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "5.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ff8\">Partecip<span class=\"_ _0\"></span>azioni<span class=\"_ _3e\"> </span></span></span>Le <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artecipazioni <span class=\"_ _0\"></span>ammontano <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _10\"></span>6 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>registrano <span class=\"_ _0\"></span>un <span class=\"_ _12\"></span>decremento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Euro <span class=\"_ _10\"></span>877<span class=\"_ _3e\"> </span>migliaia <span class=\"_ _17\"> </span>rispetto <span class=\"_ _17\"> </span>all\u2019esercizio <span class=\"_ _19\"> </span>precedente <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>effetto <span class=\"_ _17\"> </span>dell\u2019acquisto<span class=\"ff4\"> <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>controllo, <span class=\"_ _17\"> </span><span class=\"ls12\">e<span class=\"_ _3e\"> </span></span></span>successivo consolidamento integrale, della societ\u00e0 Axo Light S.r.l., descritto alla Nota 1.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>partecipazioni<span class=\"_ _3e\"> </span>vs collegate<span class=\"_ _3e\"> </span>partecipazioni<span class=\"_ _3e\"> </span>vs altri<span class=\"_ _3e\"> </span>Totale<span class=\"_ _3e\"> </span>valore iniziale 01/01/2023                     <span class=\"ls16\">877 </span>                         <span class=\"ls16\">6 </span>                <span class=\"ls16\">883 </span>movimenti del periodo<span class=\"_ _3e\"> </span>acquisizioni                   <span class=\"ls0\">-</span> cessioni                   <span class=\"ls0\">-</span> altre variazioni                      <span class=\"ls0\">(0) </span>                 <span class=\"ls0\">(0) </span>aggregazioni aziendali                  <span class=\"ls0\">(877) </span>             <span class=\"ls0\">(877) </span>valutazioni metodo del patrimonio netto                   <span class=\"ls0\">-</span> totale movimenti                  <span class=\"ls0\">(877) </span>                      <span class=\"ls0\">(0) </span>             <span class=\"ls0\">(877) </span>valore finale 31/12/2023                       <span class=\"ls0\">-</span>                           <span class=\"ls16\">6 </span>                    <span class=\"ls16\">6 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "6.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ff8\">A<span class=\"_ _0\"></span>ltre attivit\u00e0 non correnti<span class=\"_ _3e\"> </span></span></span>La  voce  contabile <span class=\"_ _f\"> </span>di  Euro  4.888  migliaia<span class=\"_ _2\"></span>  accoglie  il  credito  verso<span class=\"_ _2\"></span>  assicurazioni  per  i<span class=\"_ _3e\"> </span>versamenti del <span class=\"_ _2\"></span>fondo per <span class=\"_ _2\"></span>trattamento di <span class=\"_ _2\"></span>fine man<span class=\"_ _2\"></span>dato degli ammi<span class=\"_ _2\"></span>nistratori di <span class=\"_ _2\"></span>Euro<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>1.820<span class=\"_ _3e\"> </span>migliaia, bilanciato per <span class=\"_ _2\"></span>pari importo nei fondi in <span class=\"_ _2\"></span>quanto di spettanza degli <span class=\"_ _2\"></span>amministratori<span class=\"_ _3e\"> </span>stessi, <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>depositi <span class=\"_ _9\"></span>cauzionali <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>Euro <span class=\"_ _9\"></span>1.378 <span class=\"_ _9\"></span>migliaia, <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>finanziarie <span class=\"_ _10\"></span>valut<span class=\"_ _0\"></span>ate <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span><span class=\"ff7\">fair<span class=\"_ _3e\"> </span></span>value<span class=\"ff4\"> <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>derivati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>338 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziari non <span class=\"_ _12\"></span>correnti <span class=\"_ _0\"></span>per<span class=\"_ _3e\"> </span></span>Euro 1.034 migliaia e altri crediti per Euro 1<span class=\"ls14\">68</span> <span class=\"_ _0\"></span>migliaia.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendali<span class=\"_ _3e\"> </span>Variazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Depositi cauzionali             <span class=\"ls0\">1.023 </span>                  <span class=\"ls16\">252 </span>                <span class=\"ls16\">103 </span>             <span class=\"ls0\">1.378 </span>Credito vs compagnie assicurative             <span class=\"ls0\">1.820 </span>                   <span class=\"ls0\">-</span>              <span class=\"ls0\">1.820 </span>Contratti derivati                <span class=\"ls16\">254 </span>                  <span class=\"ls16\">382 </span>             <span class=\"ls0\">(298) </span>                <span class=\"ls16\">338 </span>Disponibilit\u00e0 liquide vincolate                <span class=\"ls16\">170 </span>               <span class=\"ls0\">(20) </span>                <span class=\"ls16\">150 </span>Crediti finanziari non correnti                  <span class=\"ls16\">83 </span>                  <span class=\"ls16\">983 </span>               <span class=\"ls0\">(32) </span>             <span class=\"ls0\">1.034 </span>Altri crediti                  <span class=\"ls16\">95 </span>                  <span class=\"ls16\">192 </span>             <span class=\"ls0\">(119) </span>                <span class=\"ls16\">168 </span>totale             <span class=\"ls16\">3.445 </span>               <span class=\"ls16\">1.809 </span>             <span class=\"ls0\">(366) </span>             <span class=\"ls16\">4.888 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "7.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ff8\">Rimanenz<span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span></span></span>Le rimanenze al 31 dicembre 2023 ammontano a:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendali<span class=\"_ _3e\"> </span>Variazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Materie prime           <span class=\"ls0\">10.401 </span>               <span class=\"ls0\">4.428 </span>                <span class=\"ls16\">208 </span>           <span class=\"ls0\">15.037 </span>Semilavorati             <span class=\"ls0\">3.818 </span>               <span class=\"ls0\">1.808 </span>                <span class=\"ls16\">367 </span>             <span class=\"ls0\">5.993 </span>Prodotti finiti             <span class=\"ls0\">6.933 </span>               <span class=\"ls0\">3.719 </span>             <span class=\"ls0\">2.625 </span>           <span class=\"ls0\">13.276 </span>Acconti             <span class=\"ls0\">1.410 </span>               <span class=\"ls0\">1.611 </span>             <span class=\"ls0\">(460) </span>             <span class=\"ls0\">2.561 </span>totale           <span class=\"ls16\">22.561 </span>             <span class=\"ls16\">11.565 </span>             <span class=\"ls16\">2.741 </span>           <span class=\"ls16\">36.867 </span>Come <span class=\"_ _19\"> </span>si <span class=\"_ _29\"> </span>evin<span class=\"_ _0\"></span>ce <span class=\"_ _29\"> </span>d<span class=\"_ _0\"></span>alla <span class=\"_ _29\"> </span>tabella <span class=\"_ _19\"> </span>sopra <span class=\"_ _19\"> </span>riportata, <span class=\"_ _29\"> </span>l\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>complessivo <span class=\"_ _19\"> </span>si <span class=\"_ _19\"> </span>riferisce<span class=\"_ _3e\"> </span>prevalentemente <span class=\"_ _29\"> </span>alla <span class=\"_ _29\"> </span>voce <span class=\"_ _16\"> </span>aggregaz<span class=\"_ _0\"></span>ioni <span class=\"_ _16\"> </span>e <span class=\"_ _29\"> </span>all\u2019effetto <span class=\"_ _29\"> </span>combinato <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>volumi <span class=\"_ _29\"> </span>e <span class=\"_ _16\"> </span>p<span class=\"_ _0\"></span>rezzi<span class=\"_ _3e\"> </span>conseguente all\u2019aumento del volume di affari del Gruppo rispetto all\u2019anno precedente.<span class=\"_ _3e\"> </span>L\u2019importo delle <span class=\"_ _2\"></span>rimanenze \u00e8 <span class=\"_ _2\"></span>rettificato <span class=\"_ _2\"></span>da un <span class=\"_ _2\"></span>fondo svalutazione <span class=\"_ _2\"></span>magazzino <span class=\"_ _2\"></span>di Euro <span class=\"ff4\">5.173<span class=\"_ _3e\"> </span></span>migliaia <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>prodotti <span class=\"_ _15\"></span>finiti <span class=\"_ _9\"></span>e <span class=\"_ _a\"> </span>per <span class=\"_ _9\"></span>le <span class=\"_ _15\"> </span>materie <span class=\"_ _15\"> </span>prime <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>presentano <span class=\"_ _15\"> </span>bassa <span class=\"_ _15\"></span>rotazione <span class=\"_ _15\"> </span>o<span class=\"_ _3e\"> </span>obsolescenza.<span class=\"_ _3e\"> </span>Si riporta di seguito la movimentazione del fondo svalutazione magazzino:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendaliIncrementoUtilizzi<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Materie prime                <span class=\"ls16\">799 </span>               <span class=\"ls0\">1.086 </span>             <span class=\"ls0\">(100) </span>             <span class=\"ls0\">1.784 </span>Semilavorati                  <span class=\"ls16\">16 </span>               <span class=\"ls0\">1.320 </span>                <span class=\"ls16\">191 </span>             <span class=\"ls0\">1.527 </span>Prodotti finiti                <span class=\"ls16\">997 </span>                  <span class=\"ls16\">717 </span>                <span class=\"ls16\">147 </span>             <span class=\"ls0\">1.862 </span>fondo svalutazione magazzino             <span class=\"ls16\">1.812 </span>               <span class=\"ls16\">3.123 </span>                <span class=\"ls16\">338 </span>             <span class=\"ls0\">(100) </span>             <span class=\"ls16\">5.173 </span>I <span class=\"_ _9\"></span>movimenti <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>ondo <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>strettamente <span class=\"_ _9\"></span>legati <span class=\"_ _9\"></span>all<span class=\"ff5\">\u2019</span>evoluzione <span class=\"_ _15\"></span>degli <span class=\"_ _9\"></span>indici <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>rotazione<span class=\"_ _3e\"> </span>delle scorte<span class=\"ff6\"> </span>obsolete o a lenta rotazione.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "L\u2019importo delle <span class=\"_ _2\"></span>rimanenze \u00e8 <span class=\"_ _2\"></span>rettificato <span class=\"_ _2\"></span>da un <span class=\"_ _2\"></span>fondo svalutazione <span class=\"_ _2\"></span>magazzino <span class=\"_ _2\"></span>di Euro <span class=\"ff4\">5.173<span class=\"_ _3e\"> </span></span>migliaia <span class=\"_ _15\"></span>per <span class=\"_ _15\"></span>i <span class=\"_ _15\"></span>prodotti <span class=\"_ _15\"></span>finiti <span class=\"_ _9\"></span>e <span class=\"_ _a\"> </span>per <span class=\"_ _9\"></span>le <span class=\"_ _15\"> </span>materie <span class=\"_ _15\"> </span>prime <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>presentano <span class=\"_ _15\"> </span>bassa <span class=\"_ _15\"></span>rotazione <span class=\"_ _15\"> </span>o<span class=\"_ _3e\"> </span>obsolescenza.<span class=\"_ _3e\"> </span>Si riporta di seguito la movimentazione del fondo svalutazione magazzino:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendaliIncrementoUtilizzi<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Materie prime                <span class=\"ls16\">799 </span>               <span class=\"ls0\">1.086 </span>             <span class=\"ls0\">(100) </span>             <span class=\"ls0\">1.784 </span>Semilavorati                  <span class=\"ls16\">16 </span>               <span class=\"ls0\">1.320 </span>                <span class=\"ls16\">191 </span>             <span class=\"ls0\">1.527 </span>Prodotti finiti                <span class=\"ls16\">997 </span>                  <span class=\"ls16\">717 </span>                <span class=\"ls16\">147 </span>             <span class=\"ls0\">1.862 </span>fondo svalutazione magazzino             <span class=\"ls16\">1.812 </span>               <span class=\"ls16\">3.123 </span>                <span class=\"ls16\">338 </span>             <span class=\"ls0\">(100) </span>             <span class=\"ls16\">5.173 </span>I <span class=\"_ _9\"></span>movimenti <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>ondo <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>strettamente <span class=\"_ _9\"></span>legati <span class=\"_ _9\"></span>all<span class=\"ff5\">\u2019</span>evoluzione <span class=\"_ _15\"></span>degli <span class=\"_ _9\"></span>indici <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>rotazione<span class=\"_ _3e\"> </span>delle scorte<span class=\"ff6\"> </span>obsolete o a lenta rotazione.<span class=\"_ _3e\"> </span>16.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Fondi per rischi e oneri <span class=\"_ _0\"></span>futuri<span class=\"_ _3e\"> </span></span></span>I fondi <span class=\"_ _0\"></span>per rischi <span class=\"_ _0\"></span>e oneri futuri <span class=\"_ _0\"></span>sono dettagliati nel <span class=\"_ _0\"></span>prospetto di <span class=\"_ _0\"></span>seguito, che n<span class=\"_ _0\"></span>e evidenzia<span class=\"_ _3e\"> </span>anche la movimentazione avvenuta nel 2023:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendaliVariazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Fondo trattamento fine mandato             <span class=\"ls0\">1.820 </span>                  <span class=\"ls16\">256 </span>               <span class=\"ls0\">(53) </span>             <span class=\"ls0\">2.023 </span>Fondo indennit\u00e0 suppletiva di clientela             <span class=\"ls0\">1.359 </span>                  <span class=\"ls16\">344 </span>                <span class=\"ls16\">106 </span>             <span class=\"ls0\">1.808 </span>Fondo rischi contenziosi                <span class=\"ls16\">231 </span>                  <span class=\"ls16\">158 </span>             <span class=\"ls0\">(143) </span>                <span class=\"ls16\">247 </span>Altro                   <span class=\"ls16\">90 </span>                  <span class=\"ls16\">355 </span>                <span class=\"ls16\">395 </span>                <span class=\"ls16\">839 </span>totale             <span class=\"ls16\">3.500 </span>               <span class=\"ls16\">1.113 </span>                <span class=\"ls16\">304 </span>             <span class=\"ls16\">4.917 </span>Il <span class=\"_ _13\"> </span>fondo <span class=\"_ _3b\"> </span>per <span class=\"_ _13\"> </span>trattamento <span class=\"_ _13\"> </span>di  f<span class=\"_ _0\"></span>ine  mandato <span class=\"_ _13\"> </span>degli  amminist<span class=\"_ _0\"></span>ratori  riflette <span class=\"_ _13\"> </span>i <span class=\"_ _13\"> </span>versamenti<span class=\"_ _3e\"> </span>rivalutati <span class=\"_ _2\"></span>alla data <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre 2023 <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il Gru<span class=\"_ _2\"></span>ppo andr\u00e0 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>erogare; <span class=\"_ _2\"></span>la posta <span class=\"_ _2\"></span>contabile<span class=\"_ _3e\"> </span>\u00e8 <span class=\"_ _0\"></span>bilanciata <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>iscritta n<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019attivo <span class=\"_ _0\"></span>\u201cAltre at<span class=\"_ _0\"></span>tivit\u00e0 n<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>correnti\u201d che <span class=\"_ _0\"></span>rappresenta <span class=\"_ _0\"></span>il<span class=\"_ _3e\"> </span></span>credito verso la Compagnia Assicurativa.<span class=\"_ _3e\"> </span>Il <span class=\"_ _10\"></span>Fondo <span class=\"_ _9\"></span>Indennit\u00e0 <span class=\"_ _10\"></span>Suppletiva <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>Clientela <span class=\"_ _10\"></span>riflette <span class=\"_ _10\"></span>l<span class=\"ff5\">\u2019</span>ap<span class=\"_ _0\"></span>prezzamento <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>rischio <span class=\"_ _10\"></span>con<span class=\"_ _0\"></span>nesso<span class=\"_ _3e\"> </span>all<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _12\"></span>interruzione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>mandato <span class=\"_ _12\"></span>conferito <span class=\"_ _0\"></span>agli <span class=\"_ _12\"></span>agen<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _12\"></span>casi <span class=\"_ _12\"></span>previsti <span class=\"_ _12\"></span>dalla <span class=\"_ _12\"></span>legge,<span class=\"_ _3e\"> </span>ed <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>stato <span class=\"_ _9\"></span>accantonato <span class=\"_ _9\"></span>sulla <span class=\"_ _9\"></span>base <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>previsioni <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Accordo <span class=\"_ _9\"></span>Economic<span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>Collett<span class=\"_ _0\"></span>ivo <span class=\"_ _9\"></span>e<span class=\"_ _3e\"> </span>della normativa civilistica.<span class=\"_ _3e\"> </span>29.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Accantonamenti e svalutazioni<span class=\"_ _3e\"> </span></span></span>La <span class=\"_ _a\"> </span>voce, <span class=\"_ _a\"> </span>pari <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>Euro <span class=\"_ _f\"> </span><span class=\"ls14\">388</span> <span class=\"_ _a\"> </span><span class=\"ff5\">migliaia, <span class=\"_ _f\"> </span>si <span class=\"_ _a\"> </span>riferisce <span class=\"_ _a\"> </span>prevalentemente <span class=\"_ _a\"> </span>all\u2019accantonamento <span class=\"_ _a\"> </span>al<span class=\"_ _3e\"> </span></span>fondo svalutazione crediti (pari a Euro 1<span class=\"ls14\">55</span> <span class=\"_ _0\"></span>migliaia al 31 dicembre 2023) nella Nota 9.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "8.  Attivit\u00e0 derivanti da contratti i valori sono espressi in \u20ac/1000 Saldo 31/12/2022 Aggregazioni aziendali Variazioni Saldo 31/12/2023 Attivit\u00e0 derivanti da contratti             2.005                1.324              1.450              4.779 totale             2.005                1.324              1.450              4.779 Come  si  evince  dalla  tabella  sopra  riportata,  l\u2019incremento  complessivo  si  riferisce prevalentemente all\u2019avanzamento delle commesse legato all\u2019andamento del business e al timing di consegna delle stesse. Le attivit\u00e0 derivanti da contratti valutate sulla base dello stato di avanzamento dei lavori sono complessivamente pari a Euro 3.883 migliaia, mentre quelle per i quali i ricavi sono riconosciuti  al  momento  della  consegna  finale  del  bene  o  al  completamento dell\u2019erogazione  delle  prestazioni  di  servizi  (at  a  point  of  time)  ammontano complessivamente a Euro 896 migliaia. Di seguito si riporta il dettaglio del valore dei lavori in corso su ordinazione lordi e degli acconti ricevuti a riduzione degli stessi: i valori sono espressi in \u20ac/1000 Saldo 31/12/2022 Aggregazioni aziendali Variazioni Saldo 31/12/2023 Lavori in corso su ordinazione             2.588                2.726              2.756              8.070 Acconti per lavori in corso             (582)              (1.402)           (1.306)           (3.291) Attivit\u00e0 derivanti da contratti             2.005                1.324              1.450              4.779 ",
   "dimensions": {
    "concept": "idb:DisclosureOfContractAssetExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "9.<span class=\"ff12 ls0\"> <span class=\"_ _11\"> </span><span class=\"ff8\">Credi<span class=\"_ _0\"></span>ti commerciali<span class=\"_ _3e\"> </span></span></span>Si riporta si seguito la composizione e movimentazione dei crediti commerciali:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendaliVariazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Crediti commerciali vs terzi           <span class=\"ls0\">21.831 </span>             <span class=\"ls0\">10.230 </span>             <span class=\"ls0\">6.899 </span>           <span class=\"ls0\">38.961 </span>Totale crediti commerciali           <span class=\"ls16\">21.831 </span>             <span class=\"ls16\">10.230 </span>             <span class=\"ls16\">6.899 </span>           <span class=\"ls16\">38.961 </span>I <span class=\"_ _29\"> </span>crediti <span class=\"_ _29\"> </span>commer<span class=\"_ _0\"></span>ciali <span class=\"_ _16\"> </span>pari <span class=\"_ _19\"> </span>a <span class=\"_ _29\"> </span>Euro <span class=\"_ _19\"> </span><span class=\"ls6\">38</span>.961 <span class=\"_ _29\"> </span>migliaia <span class=\"_ _29\"> </span>si <span class=\"_ _29\"> </span>riferiscono <span class=\"_ _19\"> </span>ai <span class=\"_ _29\"> </span>crediti <span class=\"_ _29\"> </span>derivanti<span class=\"_ _3e\"> </span>dall\u2019attivit\u00e0 <span class=\"_ _17\"> </span>caratteristic<span class=\"_ _2\"></span>a <span class=\"_ _17\"> </span>dell\u2019impresa <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>sono <span class=\"_ _19\"> </span>iscritti <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>netto <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>u<span class=\"_ _2\"></span>na <span class=\"_ _17\"> </span>svalutazione<span class=\"_ _3e\"> </span>complessiva di Euro 1.396 migliaia.<span class=\"_ _3e\"> </span>Si riporta di seguito la movimentazione del fondo svalutazione crediti:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendali<span class=\"_ _3e\"> </span>IncrementiUtilizzi<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>fondo svalutazione crediti             <span class=\"ls0\">1.411 </span>                  <span class=\"ls16\">809 </span>                <span class=\"ls16\">155 </span>             <span class=\"ls0\">(979) </span>             <span class=\"ls0\">1.396 </span>Si <span class=\"_ _10\"></span>allega <span class=\"_ _12\"></span>inoltre <span class=\"_ _12\"></span>l<span class=\"ff5\">\u2019</span>ageing <span class=\"_ _10\"></span>dei <span class=\"_ _12\"></span>crediti <span class=\"_ _12\"></span>commer<span class=\"_ _0\"></span>ciali, <span class=\"_ _0\"></span>al <span class=\"_ _10\"></span>netto <span class=\"_ _10\"></span>delle<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>svalutazioni <span class=\"_ _12\"></span>op<span class=\"_ _0\"></span>erate, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er<span class=\"_ _3e\"> </span>evidenziare, in particolare per le posizioni scadute, il perio<span class=\"_ _2\"></span>do di ritardo.<span class=\"_ _3e\"> </span>ageing clienti<span class=\"_ _3e\"> </span>scaduto<span class=\"_ _3e\"> </span>totale<span class=\"_ _3e\"> </span>a scaderetot. scaduto1-30 gg31<span class=\"ls0\">-60 gg</span>61<span class=\"ls0\">-90 gg</span>91<span class=\"ls0\">-120 gg</span>121<span class=\"ls0\">-150 gg</span>oltre<span class=\"_ _3e\"> </span>2022      <span class=\"ls0\">19.986 </span>           <span class=\"ls0\">1.846 </span>       <span class=\"ls0\">1.087 </span>          <span class=\"ls16\">320 </span>          <span class=\"ls16\">114 </span>            <span class=\"ls16\">84 </span>              <span class=\"ls16\">17 </span>          <span class=\"ls16\">225 </span>    <span class=\"ls0\">21.831 </span>2023      <span class=\"ls0\">28.612 </span>         <span class=\"ls0\">10.349 </span>       <span class=\"ls0\">4.768 </span>       <span class=\"ls0\">1.707 </span>          <span class=\"ls16\">983 </span>          <span class=\"ls16\">693 </span>              <span class=\"ls16\">91 </span>       <span class=\"ls0\">2.106 </span>    <span class=\"ls0\">38.961 </span>Lo  scaduto  oltre  i  1<span class=\"_ _2\"></span>50  giorni  al  31  dicembre  2<span class=\"_ _2\"></span>023  si  riferisce <span class=\"_ _3b\"> </span>a  posizioni  specifiche<span class=\"_ _3e\"> </span>monitorate dal management<span class=\"ls19\">, <span class=\"_ _0\"></span></span>il cui rischio specifico al momento \u00e8 ritenuto contenuto.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "10.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Crediti per imposte sul reddito<span class=\"_ _3e\"> </span></span></span>Si riporta di seguito la composizione e la movimentazione della voce<span class=\"_ _2\"></span>:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendaliVariazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Crediti per imposte sul reddito                <span class=\"ls16\">621 </span>               <span class=\"ls0\">1.185 </span>             <span class=\"ls0\">2.330 </span>             <span class=\"ls0\">4.135 </span>La <span class=\"_ _0\"></span>voce <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>aumenta <span class=\"_ _12\"></span><span class=\"ff5\">per <span class=\"_ _0\"></span>effetto <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>maggiori <span class=\"_ _0\"></span>acconti <span class=\"_ _12\"></span>d\u2019imposta <span class=\"_ _0\"></span>versati <span class=\"_ _12\"></span>nel <span class=\"_ _0\"></span>corso<span class=\"_ _3e\"> </span></span>dell\u2019anno <span class=\"_ _a\"> </span>rispetto <span class=\"_ _f\"> </span>al <span class=\"_ _a\"> </span>saldo <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>debito <span class=\"_ _a\"> </span>calcolato <span class=\"_ _a\"> </span>alla <span class=\"_ _f\"> </span>fine <span class=\"_ _a\"> </span>dell\u2019esercizio. <span class=\"_ _a\"> </span>In <span class=\"_ _a\"> </span>particolare, <span class=\"_ _a\"> </span>si<span class=\"_ _3e\"> </span>segnala <span class=\"_ _2\"></span>che <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>4 <span class=\"_ _6\"></span>ottobre <span class=\"_ _2\"></span>2018 <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>stipulato <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>accordo <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>consolidato <span class=\"_ _6\"></span>fiscale<span class=\"_ _3e\"> </span>nazionale <span class=\"ff5\">ex <span class=\"_ _2\"></span>artt. <span class=\"_ _2\"></span>117 e <span class=\"_ _2\"></span>seguenti <span class=\"_ _2\"></span>D.P.R. 917,<span class=\"_ _2\"></span> 22 <span class=\"_ _2\"></span>dicembre 198<span class=\"_ _2\"></span>6 (\u201cTUIR\u201d) <span class=\"_ _2\"></span>con le <span class=\"_ _2\"></span>controllate<span class=\"_ _3e\"> </span></span>Gervasoni, <span class=\"_ _15\"></span>Meridiani <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>Cenacchi <span class=\"_ _15\"> </span>International; <span class=\"_ _15\"></span>dal <span class=\"_ _15\"></span>2020 <span class=\"_ _15\"></span>ne <span class=\"_ _9\"></span>f<span class=\"_ _0\"></span>anno <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _9\"></span>anche <span class=\"_ _15\"></span>Davide<span class=\"_ _3e\"> </span>Groppi, <span class=\"_ _f\"> </span>Saba <span class=\"_ _f\"> </span>Italia <span class=\"_ _f\"> </span>e <span class=\"_ _a\"> </span>Mod<span class=\"_ _0\"></span>ar, <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _f\"> </span>2021 <span class=\"_ _a\"> </span>Flexalighting <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>dal <span class=\"_ _f\"> </span>2023 <span class=\"_ _f\"> </span>Gamma <span class=\"_ _f\"> </span>Arredamenti<span class=\"_ _3e\"> </span>International S.p.A.<span class=\"_ _3e\"> </span>21.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Debiti per imposte<span class=\"_ _3e\"> </span></span></span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendaliVariazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>debiti per imposte sul reddito             <span class=\"ls0\">2.107 </span>                  <span class=\"ls16\">444 </span>          <span class=\"ls0\">(1.289) </span>             <span class=\"ls0\">1.262 </span>totale             <span class=\"ls16\">2.107 </span>                  <span class=\"ls16\">444 </span>          <span class=\"ls0\">(1.289) </span>             <span class=\"ls16\">1.262 </span>La <span class=\"_ _15\"></span>voce <span class=\"_ _15\"> </span>comprende <span class=\"_ _a\"> </span>prevalentemente <span class=\"_ _15\"></span>il <span class=\"_ _15\"></span>debito <span class=\"_ _15\"></span>IRES <span class=\"_ _15\"></span>delle <span class=\"_ _15\"> </span>societ\u00e0 <span class=\"_ _15\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _9\"></span>che <span class=\"_ _a\"> </span>non<span class=\"_ _3e\"> </span>rientrano nel regime di consolidato fiscale nazionale.<div class=\"c w5 h7 gs42a\"><div class=\"t m0 x9 ha y87f ff4 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x33 h19 y880 ff8 fs4 fc0 sc0 ls6 ws0\">32.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Imposte<span class=\"_ _3e\"> </span></span></span><span class=\"ff12 ls0\"><span class=\"ff8\"> </span></span></div><div class=\"t m0 x9 ha y87 ff4 fs4 fc0 sc0 ls0 ws0\">Riportiamo di seguito la composizione della voce:<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y881 ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w64 h20 gs42b\"><div class=\"t m0 x40 h1f y127 ffc fsa fc0 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span><span class=\"ff7\"> </span></div></div><div class=\"c w2c h20 gs42c\"><div class=\"t m0 x7d h13 y127 ff4 fsa fc0 sc0 ls16 ws0\">2022<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w2d h20 gs42d\"><div class=\"t m0 x7d h13 y127 ff4 fsa fc0 sc0 ls16 ws0\">2023<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w64 h20 gs42e\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Imposte correnti </div></div><div class=\"c w2c h20 gs42f\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">8.104 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2d h20 gs430\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">10.171 </span><span class=\"ls0\"> </span></div></div><div class=\"c w64 h20 gs431\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Imposte anticipate </div></div><div class=\"c w2c h20 gs432\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                  <span class=\"ls16\">64 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w2d h20 gs433\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">286 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w64 h20 gs434\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Imposte differite </div></div><div class=\"c w2c h20 gs435\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(1.104) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2d h20 gs436\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(1.239) </span><span class=\"ls0\"> </span></div></div><div class=\"c w64 h20 gs437\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Totale </div></div><div class=\"c w2c h20 gs438\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">7.064 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w2d h20 gs439\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">9.218 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w5 h7 gs42a\"><div class=\"t m0 x9 ha y885 ff4 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x9 ha y886 ff5 fs4 fc0 sc0 ls0 ws0\">Per <span class=\"_ _15\"> </span>la <span class=\"_ _15\"></span>movimentazione <span class=\"_ _9\"></span>delle <span class=\"_ _15\"> </span>imposte <span class=\"_ _15\"> </span>differite <span class=\"_ _15\"></span>attive <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>assive <span class=\"_ _9\"></span>si <span class=\"_ _15\"> </span>rinvia <span class=\"_ _15\"></span>all\u2019informativa<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y887 ff4 fs4 fc0 sc0 ls0 ws0\">inclusa <span class=\"_ _a\"> </span>nella <span class=\"_ _f\"> </span>Nota <span class=\"_ _a\"> </span><span class=\"ls6\">19</span> <span class=\"_ _a\"> </span>delle <span class=\"_ _f\"> </span>corrispondenti <span class=\"_ _a\"> </span>poste <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>atrimoniali, <span class=\"_ _a\"> </span>nonch\u00e9 <span class=\"_ _a\"> </span>alle <span class=\"_ _a\"> </span>indicazioni<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y419 ff4 fs4 fc0 sc0 ls0 ws0\">fornite nella Nota <span class=\"ls6\">14</span> <span class=\"ff5\">\u201cPatrimonio Netto\u201d.<span class=\"_ _3e\"> </span></span> </div><div class=\"t m0 x9 ha y888 ff5 fs4 fc0 sc0 ls0 ws0\">Si <span class=\"_ _9\"></span>riporta <span class=\"_ _15\"></span>di <span class=\"_ _9\"></span>seguito <span class=\"_ _9\"></span>la <span class=\"_ _15\"></span>tabella <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>riconciliazione <span class=\"_ _9\"></span>dell\u2019onere <span class=\"_ _9\"></span>fiscale <span class=\"_ _15\"></span>corrente <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>l\u2019onere<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y889 ff4 fs4 fc0 sc0 ls0 ws0\">fiscale teorico:<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y725 ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w151 h20 gs43a\"><div class=\"t m0 x40 h1f y127 ffc fsa fc0 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span><span class=\"ff7\"> </span></div></div><div class=\"c w2c h20 gs43b\"><div class=\"t m0 x46 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">IRES<span class=\"_ _3e\"> </span> </div></div><div class=\"c we9 h20 gs43c\"><div class=\"t m0 x9a h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h20 gs43d\"><div class=\"t m0 x46 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">IRAP<span class=\"_ _3e\"> </span> </div></div><div class=\"c w77 h20 gs43e\"><div class=\"t m0 x9a h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w151 h20 gs43f\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Reddito ante imposte </div></div><div class=\"c w2c h20 gs440\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">37.348 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h20 gs441\"><div class=\"t m0 x42 h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">35.114 </span><span class=\"ls0\"> </span></div></div><div class=\"c w151 h20 gs442\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Imposta teorica </div></div><div class=\"c w2c h20 gs443\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">8.964 </span><span class=\"ls0\"> </span></div></div><div class=\"c we9 h20 gs444\"><div class=\"t m0 x4f h1f y12b ff7 fsa fc0 sc0 ls0 ws0\">24,0% </div></div><div class=\"c w2a h20 gs445\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">1.369 </span><span class=\"ls0\"> </span></div></div><div class=\"c w77 h20 gs446\"><div class=\"t m0 x44 h1f y12b ff7 fsa fc0 sc0 ls0 ws0\">3,9%<span class=\"_ _3e\"> </span> </div></div><div class=\"c w151 h20 gs447\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Tot. imponibile differenze temporanee </div></div><div class=\"c w2c h20 gs448\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">5.882 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h20 gs449\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">5.600 </span><span class=\"ls0\"> </span></div></div><div class=\"c w151 h20 gs44a\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Tot. imponibile differenze permanenti </div></div><div class=\"c w2c h20 gs44b\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(10.441) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h20 gs44c\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">18.305 </span><span class=\"ls0\"> </span></div></div><div class=\"c w151 h20 gs44d\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Imponibile fiscale consolidato </div></div><div class=\"c w2c h20 gs44e\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">32.790 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h20 gs44f\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">59.018 </span><span class=\"ls0\"> </span></div></div><div class=\"c w151 h20 gs450\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">Imposta effettiva </div></div><div class=\"c w2c h20 gs451\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">7.870 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c we9 h20 gs452\"><div class=\"t m0 x4f hc6 y12b ff8 fsa fc0 sc0 ls0 ws0\">21,1% </div></div><div class=\"c w2a h20 gs453\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">2.302 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w77 h20 gs454\"><div class=\"t m0 x44 hc6 y12b ff8 fsa fc0 sc0 ls0 ws0\">6,6% </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "11.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Altre attivit\u00e0 correnti<span class=\"_ _3e\"> </span></span></span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendaliVariazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Altre attivit\u00e0 correnti             <span class=\"ls0\">4.895 </span>               <span class=\"ls0\">1.314 </span>                <span class=\"ls16\">715 </span>             <span class=\"ls0\">6.924 </span>La voce <span class=\"_ _2\"></span>ammonta a <span class=\"_ _6\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _2\"></span>6.<span class=\"ls6\">924</span> <span class=\"ff5\">migliaia <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>\u00e8 costit<span class=\"_ _2\"></span>uita da cr<span class=\"_ _2\"></span>editi verso <span class=\"_ _2\"></span>l\u2019erario p<span class=\"_ _2\"></span>er IVA <span class=\"_ _2\"></span>per<span class=\"_ _3e\"> </span></span>Euro <span class=\"_ _10\"></span>4.<span class=\"ls6\">136</span> <span class=\"_ _12\"></span><span class=\"ff5\">migliaia, <span class=\"_ _10\"></span>da <span class=\"_ _12\"></span>crediti <span class=\"_ _10\"></span>diversi <span class=\"_ _12\"></span>derivanti <span class=\"_ _10\"></span>da <span class=\"_ _12\"></span>pagament<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>effettuati <span class=\"_ _10\"></span>nell\u2019anno <span class=\"_ _12\"></span>ma <span class=\"_ _10\"></span>di<span class=\"_ _3e\"> </span></span>competenza <span class=\"_ _2\"></span>successiva <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>1.<span class=\"ls6\">248</span> migliaia<span class=\"_ _2\"></span> e<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span>nticipi <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>fornitori <span class=\"_ _2\"></span>di s<span class=\"_ _2\"></span>ervizi <span class=\"_ _2\"></span>per E<span class=\"_ _2\"></span>uro <span class=\"ls6\">969<span class=\"_ _3e\"> </span></span>migliaia.<span class=\"_ _3e\"> </span>12.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Altre attivit\u00e0 finanziarie correnti<span class=\"_ _3e\"> </span></span></span>Le <span class=\"_ _9\"></span>altre <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>finanziarie <span class=\"_ _9\"></span>correnti <span class=\"_ _9\"></span>ammontano <span class=\"_ _10\"></span>a <span class=\"_ _15\"></span>Euro <span class=\"_ _15\"></span>28.<span class=\"ls6\">621</span> <span class=\"_ _9\"></span>migliaia <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>riferiscono<span class=\"_ _3e\"> </span>principalmente <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>capogruppo. <span class=\"_ _17\"> </span>Al<span class=\"_ _2\"></span> <span class=\"_ _19\"> </span>f<span class=\"_ _0\"></span>ine <span class=\"_ _29\"> </span>di <span class=\"_ _19\"> </span>investire <span class=\"_ _19\"> </span>temporaneamente <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>liquidit\u00e0<span class=\"_ _3e\"> </span>eccedente, <span class=\"_ _2\"></span>derivata <span class=\"_ _6\"></span>principalmente <span class=\"_ _2\"></span>dall<span class=\"ff5\">\u2019</span>aumento <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>relativo <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>quot<span class=\"_ _0\"></span>azione <span class=\"_ _6\"></span>della<span class=\"_ _3e\"> </span>Societ\u00e0, IDB <span class=\"_ _0\"></span>ha sottoscritto dei depositi a t<span class=\"_ _0\"></span>ermine (<span class=\"ff5\">\u201c<span class=\"_ _0\"></span><span class=\"ff7\">time deposit</span>\u201d) con <span class=\"_ _0\"></span>scadenze da 3 <span class=\"_ _0\"></span>a 6<span class=\"_ _3e\"> </span></span>mesi. <span class=\"_ _10\"></span>I <span class=\"_ _9\"></span>depositi <span class=\"_ _10\"></span>possono <span class=\"_ _9\"></span>essere <span class=\"_ _10\"></span>chiusi <span class=\"_ _10\"></span>anticipat<span class=\"_ _0\"></span>amente, <span class=\"_ _9\"></span>con <span class=\"_ _10\"></span>minimo <span class=\"_ _10\"></span>preavviso, <span class=\"_ _9\"></span>ma <span class=\"_ _10\"></span>con<span class=\"_ _3e\"> </span>penalizzazione sui rendimenti riconosciuti alla societ\u00e0.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "12.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Altre attivit\u00e0 finanziarie correnti<span class=\"_ _3e\"> </span></span></span>Le <span class=\"_ _9\"></span>altre <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>finanziarie <span class=\"_ _9\"></span>correnti <span class=\"_ _9\"></span>ammontano <span class=\"_ _10\"></span>a <span class=\"_ _15\"></span>Euro <span class=\"_ _15\"></span>28.<span class=\"ls6\">621</span> <span class=\"_ _9\"></span>migliaia <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>riferiscono<span class=\"_ _3e\"> </span>principalmente <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>capogruppo. <span class=\"_ _17\"> </span>Al<span class=\"_ _2\"></span> <span class=\"_ _19\"> </span>f<span class=\"_ _0\"></span>ine <span class=\"_ _29\"> </span>di <span class=\"_ _19\"> </span>investire <span class=\"_ _19\"> </span>temporaneamente <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>liquidit\u00e0<span class=\"_ _3e\"> </span>eccedente, <span class=\"_ _2\"></span>derivata <span class=\"_ _6\"></span>principalmente <span class=\"_ _2\"></span>dall<span class=\"ff5\">\u2019</span>aumento <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>relativo <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>quot<span class=\"_ _0\"></span>azione <span class=\"_ _6\"></span>della<span class=\"_ _3e\"> </span>Societ\u00e0, IDB <span class=\"_ _0\"></span>ha sottoscritto dei depositi a t<span class=\"_ _0\"></span>ermine (<span class=\"ff5\">\u201c<span class=\"_ _0\"></span><span class=\"ff7\">time deposit</span>\u201d) con <span class=\"_ _0\"></span>scadenze da 3 <span class=\"_ _0\"></span>a 6<span class=\"_ _3e\"> </span></span>mesi. <span class=\"_ _10\"></span>I <span class=\"_ _9\"></span>depositi <span class=\"_ _10\"></span>possono <span class=\"_ _9\"></span>essere <span class=\"_ _10\"></span>chiusi <span class=\"_ _10\"></span>anticipat<span class=\"_ _0\"></span>amente, <span class=\"_ _9\"></span>con <span class=\"_ _10\"></span>minimo <span class=\"_ _10\"></span>preavviso, <span class=\"_ _9\"></span>ma <span class=\"_ _10\"></span>con<span class=\"_ _3e\"> </span>penalizzazione sui rendimenti riconosciuti alla societ\u00e0.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "12.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Altre attivit\u00e0 finanziarie correnti<span class=\"_ _3e\"> </span></span></span>Le <span class=\"_ _9\"></span>altre <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>finanziarie <span class=\"_ _9\"></span>correnti <span class=\"_ _9\"></span>ammontano <span class=\"_ _10\"></span>a <span class=\"_ _15\"></span>Euro <span class=\"_ _15\"></span>28.<span class=\"ls6\">621</span> <span class=\"_ _9\"></span>migliaia <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>riferiscono<span class=\"_ _3e\"> </span>principalmente <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>capogruppo. <span class=\"_ _17\"> </span>Al<span class=\"_ _2\"></span> <span class=\"_ _19\"> </span>f<span class=\"_ _0\"></span>ine <span class=\"_ _29\"> </span>di <span class=\"_ _19\"> </span>investire <span class=\"_ _19\"> </span>temporaneamente <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>liquidit\u00e0<span class=\"_ _3e\"> </span>eccedente, <span class=\"_ _2\"></span>derivata <span class=\"_ _6\"></span>principalmente <span class=\"_ _2\"></span>dall<span class=\"ff5\">\u2019</span>aumento <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>relativo <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>quot<span class=\"_ _0\"></span>azione <span class=\"_ _6\"></span>della<span class=\"_ _3e\"> </span>Societ\u00e0, IDB <span class=\"_ _0\"></span>ha sottoscritto dei depositi a t<span class=\"_ _0\"></span>ermine (<span class=\"ff5\">\u201c<span class=\"_ _0\"></span><span class=\"ff7\">time deposit</span>\u201d) con <span class=\"_ _0\"></span>scadenze da 3 <span class=\"_ _0\"></span>a 6<span class=\"_ _3e\"> </span></span>mesi. <span class=\"_ _10\"></span>I <span class=\"_ _9\"></span>depositi <span class=\"_ _10\"></span>possono <span class=\"_ _9\"></span>essere <span class=\"_ _10\"></span>chiusi <span class=\"_ _10\"></span>anticipat<span class=\"_ _0\"></span>amente, <span class=\"_ _9\"></span>con <span class=\"_ _10\"></span>minimo <span class=\"_ _10\"></span>preavviso, <span class=\"_ _9\"></span>ma <span class=\"_ _10\"></span>con<span class=\"_ _3e\"> </span>penalizzazione sui rendimenti riconosciuti alla societ\u00e0.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "13.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Disponibilit\u00e0 liquide e mezzi equivalenti<span class=\"_ _3e\"> </span></span></span>Le <span class=\"_ _10\"></span>disponibilit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>liquide <span class=\"_ _12\"></span>ammontano <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>Euro <span class=\"_ _12\"></span>41.<span class=\"ls14\">457<span class=\"_ _0\"></span></span> <span class=\"_ _10\"></span><span class=\"ls11\">mi</span>gliaia <span class=\"_ _0\"></span>e <span class=\"_ _10\"></span>sono <span class=\"_ _10\"></span>costituite<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>da <span class=\"_ _12\"></span>depositi<span class=\"_ _3e\"> </span>bancari e <span class=\"_ _2\"></span>cassa, non <span class=\"_ _2\"></span>sottoposti ad <span class=\"_ _2\"></span>alcun vincol<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>. <span class=\"_ _2\"></span>La dinamica <span class=\"_ _2\"></span>finanziaria della <span class=\"_ _2\"></span>liquidit\u00e0 del<span class=\"_ _3e\"> </span>Gruppo <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>esposta <span class=\"_ _10\"></span>in <span class=\"_ _10\"></span>modo <span class=\"_ _12\"></span>analitico <span class=\"_ _10\"></span>nel <span class=\"_ _12\"></span>prospetto <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>rendiconto<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>finanziario<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>al <span class=\"_ _10\"></span>quale <span class=\"_ _12\"></span>si<span class=\"_ _3e\"> </span>rinvia.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendaliVariazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti           <span class=\"ls0\">42.978 </span>             <span class=\"ls0\">19.018 </span>        <span class=\"ls0\">(20.540) </span>           <span class=\"ls0\">41.457 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "14.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Patrimonio netto<span class=\"_ _3e\"> </span></span></span>La movime<span class=\"_ _2\"></span>ntazione del <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>netto al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre 2<span class=\"_ _2\"></span>023 \u00e8 <span class=\"_ _2\"></span>illustrata <span class=\"_ _2\"></span>nel Prospetto<span class=\"_ _2\"></span> di<span class=\"_ _3e\"> </span>Movimentazione del Patrimonio Netto, a cui si ri<span class=\"_ _2\"></span>nvia.<span class=\"_ _3e\"> </span>Il capitale sociale \u00e8 interamente versa<span class=\"_ _2\"></span>to e <span class=\"ff5\">sottoscritto e nel corso dell\u2019esercizio \u00e8 passato<span class=\"_ _3e\"> </span></span>da Euro 20.217 migliaia <span class=\"_ _0\"></span>al 31 dicembre 2022 a Euro <span class=\"_ _0\"></span>26.926 migliaia al 31 dicembre 2023,<span class=\"_ _3e\"> </span>diviso <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>. <span class=\"_ _13\"> </span>26.926.298 <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>azioni <span class=\"_ _13\"> </span>ordinarie <span class=\"_ _13\"> </span>prive <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>nominale. <span class=\"_ _16\"> </span>La <span class=\"_ _13\"> </span>sopracit<span class=\"_ _0\"></span>ata<span class=\"_ _3e\"> </span>operazione <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>quotazione <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>Societ\u00e0 <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avvio <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>negoziazioni <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _6\"></span>18 <span class=\"_ _6\"></span>maggio <span class=\"_ _2\"></span>2023,<span class=\"_ _3e\"> </span>ha <span class=\"_ _16\"> </span>comportato <span class=\"_ _29\"> </span>l<span class=\"ff5\">\u2019</span>emissione <span class=\"_ _16\"> </span>di <span class=\"_ _29\"> </span>n. <span class=\"_ _16\"> </span>6.433.823 <span class=\"_ _29\"> </span>Azioni <span class=\"_ _16\"> </span>ordinarie <span class=\"_ _16\"> </span>della <span class=\"_ _29\"> </span>Societ\u00e0 <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>nuova<span class=\"_ _3e\"> </span>emissione, <span class=\"_ _17\"> </span>a<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>un <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>rezz<span class=\"_ _2\"></span>o <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>O<span class=\"_ _2\"></span>fferta <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ari <span class=\"_ _19\"> </span>a <span class=\"_ _17\"> </span>Euro <span class=\"_ _19\"> </span>10,88 <span class=\"_ _17\"> </span>per <span class=\"_ _19\"> </span>Azione <span class=\"_ _17\"> </span>comprensivo <span class=\"_ _19\"> </span>di<span class=\"_ _3e\"> </span>sovrapprezzo, <span class=\"_ _10\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>un <span class=\"_ _9\"></span>controvalore <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>Euro <span class=\"_ _10\"></span>70 <span class=\"_ _9\"></span>milioni <span class=\"_ _10\"></span>circa. <span class=\"_ _9\"></span>Si <span class=\"_ _10\"></span>segnala, <span class=\"_ _9\"></span>inoltre, <span class=\"_ _10\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>offerta<span class=\"_ _3e\"> </span>contestuale <span class=\"_ _10\"></span>riservata <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>Euro <span class=\"_ _10\"></span>3 <span class=\"_ _10\"></span>milioni <span class=\"_ _9\"></span>circa<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>n. <span class=\"_ _10\"></span>275.735 <span class=\"_ _10\"></span>Azioni <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Societ\u00e0 <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>nuova<span class=\"_ _3e\"> </span>emissione  al<span class=\"_ _2\"></span>lo  stesso <span class=\"_ _a\"> </span>prezzo.  <span class=\"ff5\">L\u2019operazione  s<span class=\"_ _2\"></span>traordinaria  ha <span class=\"_ _a\"> </span>comportato  <span class=\"ff4\">nel</span>l\u2019anno<span class=\"ff4\">  u<span class=\"_ _2\"></span>n<span class=\"_ _3e\"> </span></span></span>incremento <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>capitale <span class=\"_ _12\"></span>sociale <span class=\"_ _12\"></span>pari <span class=\"_ _10\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _12\"></span>6.709 <span class=\"_ _10\"></span>migliaia. <span class=\"_ _0\"></span>La <span class=\"_ _12\"></span>variazione <span class=\"_ _12\"></span>della<span class=\"_ _3e\"> </span>riserva <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>sovrapprezzo <span class=\"_ _12\"></span>azioni <span class=\"_ _10\"></span>pari <span class=\"_ _12\"></span>a <span class=\"_ _10\"></span>Euro <span class=\"_ _12\"></span>63.407 <span class=\"_ _12\"></span>migliaia <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _12\"></span>stata <span class=\"_ _12\"></span>quindi <span class=\"_ _12\"></span>iscritt<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>netto<span class=\"_ _3e\"> </span>delle <span class=\"_ _2\"></span>commissioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>collocamento, <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _6\"></span>correlati <span class=\"_ _2\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Aumento <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>Capitale <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>relativi<span class=\"_ _3e\"> </span>effetti fiscali per Euro 2.883 migliaia.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _2\"></span><span class=\"ff5\">corso <span class=\"_ _6\"></span>dei <span class=\"_ _2\"></span>primi <span class=\"_ _2\"></span>mesi <span class=\"_ _6\"></span>dell\u2019anno<span class=\"ff4\"> 20<span class=\"_ _2\"></span>23, <span class=\"_ _2\"></span>prima <span class=\"_ _6\"></span>dell<span class=\"ff5\">\u2019</span>avvio d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>processo <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>quot<span class=\"_ _0\"></span>azione, <span class=\"_ _6\"></span>sono<span class=\"_ _3e\"> </span></span></span>stati <span class=\"_ _10\"></span>distribuiti <span class=\"_ _10\"></span>dividendi <span class=\"_ _10\"></span>agli <span class=\"_ _10\"></span>azionisti <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Capogruppo <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>ammontare <span class=\"_ _10\"></span>pari <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>Eu<span class=\"_ _0\"></span>ro<span class=\"_ _3e\"> </span>700 migliaia.<span class=\"_ _3e\"> </span>Nelle al<span class=\"_ _2\"></span>tre componenti<span class=\"_ _2\"></span> di <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>netto la<span class=\"_ _2\"></span> riserva <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>traduzione, mostra<span class=\"_ _3e\"> </span>una <span class=\"_ _0\"></span>variazione nel <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>complessivamente p<span class=\"_ _0\"></span>ari a <span class=\"_ _0\"></span>Euro <span class=\"_ _12\"></span>186 <span class=\"_ _0\"></span>migliaia, mentre <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>riserva<span class=\"_ _3e\"> </span>da <span class=\"ff7\">Cash <span class=\"_ _0\"></span>flow hedge</span> <span class=\"_ _0\"></span>negativa per Eu<span class=\"_ _0\"></span>ro 520 migliaia, <span class=\"_ _0\"></span>che viene iscritta <span class=\"_ _0\"></span>come contropartita<span class=\"_ _3e\"> </span>alla <span class=\"_ _a\"> </span>rilevazione <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span><span class=\"ff7\">mark <span class=\"_ _a\"> </span>to <span class=\"_ _a\"> </span>market</span>, <span class=\"_ _a\"> </span>al <span class=\"_ _a\"> </span>netto <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>relativo <span class=\"_ _a\"> </span>effetto <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>iscale, <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>contratti<span class=\"_ _3e\"> </span>stipulati <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>copertura <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>rischio <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>variazione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>tasso <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>interesse <span class=\"_ _10\"></span>sui <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _10\"></span>in<span class=\"_ _3e\"> </span>essere. Inoltre,  in  relazi<span class=\"_ _2\"></span>one  alle  indicazioni  for<span class=\"_ _2\"></span>nite  dallo  IAS  19,<span class=\"_ _2\"></span>  vengono  iscritte  n<span class=\"_ _2\"></span>elle  altre<span class=\"_ _3e\"> </span>componenti del <span class=\"_ _2\"></span>patrimonio netto <span class=\"_ _2\"></span>anche le <span class=\"_ _2\"></span>(perdite)/utili at<span class=\"_ _2\"></span>tuariali sul <span class=\"_ _2\"></span>trattamento di <span class=\"_ _2\"></span>fine<span class=\"_ _3e\"> </span>rapporto. L\u2019importo, al netto del relativo effetto fisc<span class=\"_ _2\"></span>ale, \u00e8 posit<span class=\"_ _0\"></span>ivo per<span class=\"ff4\"> Euro 183 migliaia.<span class=\"_ _3e\"> </span></span>Si <span class=\"_ _29\"> </span>segnala <span class=\"_ _29\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _16\"> </span>all\u2019interno <span class=\"_ _19\"> </span>della <span class=\"_ _29\"> </span>voce <span class=\"_ _29\"> </span>\u201cUtili <span class=\"_ _19\"> </span>a <span class=\"_ _16\"> </span>nu<span class=\"_ _0\"></span>ovo\u201d, <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>fronte <span class=\"_ _29\"> </span>delle <span class=\"_ _29\"> </span>op<span class=\"_ _0\"></span>erazioni <span class=\"_ _16\"> </span>di<span class=\"_ _3e\"> </span>riallineamento <span class=\"_ _15\"></span>fiscale <span class=\"_ _9\"></span>effettuate <span class=\"_ _15\"></span>nell\u2019esercizio <span class=\"_ _9\"></span>chiuso <span class=\"_ _15\"> </span>al <span class=\"_ _9\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>dicembre <span class=\"_ _15\"></span>2020 <span class=\"_ _9\"></span>ai <span class=\"_ _15\"> </span>sensi <span class=\"_ _15\"></span>del<span class=\"_ _3e\"> </span>Decreto <span class=\"_ _17\"> </span>Legge <span class=\"_ _17\"> </span>n. <span class=\"_ _17\"> </span>1<span class=\"_ _2\"></span>04 <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>2020 <span class=\"_ _17\"> </span>(c.d. <span class=\"_ _19\"> </span>decreto <span class=\"_ _17\"> </span>Agosto) <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>successive <span class=\"_ _19\"> </span>modifiche <span class=\"_ _17\"> </span>ed<span class=\"_ _3e\"> </span>integrazioni, <span class=\"_ _12\"></span>sono <span class=\"_ _10\"></span>iscritte <span class=\"_ _0\"></span>riser<span class=\"_ _0\"></span>ve <span class=\"_ _12\"></span>soggette <span class=\"_ _12\"></span>a <span class=\"_ _10\"></span>vinc<span class=\"_ _2\"></span>olo <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>sospensione <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>imposta <span class=\"_ _0\"></span>per <span class=\"_ _10\"></span>euro<span class=\"_ _3e\"> </span>19.549 <span class=\"_ _9\"></span>migliaia. <span class=\"_ _9\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>particolare <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>societ\u00e0 <span class=\"_ _9\"></span>del <span class=\"_ _15\"></span>Gruppo, <span class=\"_ _9\"></span>Gervasoni <span class=\"_ _9\"></span>S.p.A., <span class=\"_ _9\"></span>Meridiani <span class=\"_ _15\"></span>S.r.l.,<span class=\"_ _3e\"> </span>Cenacchi <span class=\"_ _12\"></span>International <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _12\"></span>D<span class=\"_ _0\"></span>avide <span class=\"_ _0\"></span>Groppi <span class=\"_ _12\"></span>S.r.l., <span class=\"_ _12\"></span>Saba <span class=\"_ _12\"></span>Italia <span class=\"_ _12\"></span>S.r.l. <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>Mod<span class=\"_ _0\"></span>ar <span class=\"_ _10\"></span>S.p.A., <span class=\"_ _0\"></span>hanno<span class=\"_ _3e\"> </span>provveduto <span class=\"_ _0\"></span>a riallineare i <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>fiscali dei <span class=\"_ _0\"></span>marchi e <span class=\"_ _0\"></span>dei modelli, <span class=\"_ _0\"></span>semprech\u00e9 gi\u00e0 <span class=\"_ _0\"></span>iscritti nel<span class=\"_ _3e\"> </span>bilancio <span class=\"_ _0\"></span>2019, a <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>civilistici, p<span class=\"_ _0\"></span>revio <span class=\"_ _0\"></span>assolvime<span class=\"_ _2\"></span>nto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>imposta <span class=\"_ _0\"></span>sostitutiva <span class=\"_ _0\"></span>del 3%. <span class=\"_ _0\"></span>Il<span class=\"_ _3e\"> </span>riallineamento fiscale <span class=\"_ _0\"></span>\u00e8 avvenuto per l\u2019importo di <span class=\"_ _0\"></span>E<span class=\"ff4\">u<span class=\"_ _0\"></span>ro 20.154 migliaia, <span class=\"_ _0\"></span>contestualmente<span class=\"_ _3e\"> </span></span>\u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>liberato <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>imposte differite <span class=\"_ _0\"></span>relativo, <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>5.622 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>ed \u00e8 <span class=\"_ _12\"></span>stata<span class=\"_ _3e\"> </span>stanziata <span class=\"_ _12\"></span>una <span class=\"_ _10\"></span>imposta <span class=\"_ _12\"></span>sostitutiva <span class=\"_ _12\"></span>pari <span class=\"_ _10\"></span>ad <span class=\"_ _12\"></span>Euro <span class=\"_ _12\"></span>605 <span class=\"_ _10\"></span>migliaia. <span class=\"_ _12\"></span>La <span class=\"_ _12\"></span>riserva <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>sospensione <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span>imposta ex <span class=\"_ _0\"></span>art. 110 D<span class=\"_ _0\"></span>.L. 104/2020 d<span class=\"_ _0\"></span>i Eu<span class=\"_ _0\"></span>ro 19.549 migliaia <span class=\"_ _0\"></span>deriva dai <span class=\"_ _0\"></span>valori<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>fiscali oggetto<span class=\"_ _3e\"> </span>di riallineamento, al netto dell\u2019imposta sostitutiva dovuta.<span class=\"_ _3e\"> </span>Al <span class=\"_ _a\"> </span>31 <span class=\"_ _15\"> </span>dicembre <span class=\"_ _a\"> </span>2023 <span class=\"_ _a\"> </span>le <span class=\"_ _15\"> </span>azioni <span class=\"_ _a\"> </span>proprie <span class=\"_ _15\"> </span>detenute <span class=\"_ _a\"> </span>sono <span class=\"_ _a\"> </span>n. <span class=\"_ _15\"> </span>4.<span class=\"_ _0\"></span>977, <span class=\"_ _a\"> </span>pari <span class=\"_ _a\"> </span>allo <span class=\"_ _15\"> </span>0,0185% <span class=\"_ _a\"> </span>del<span class=\"_ _3e\"> </span>capitale sociale, per un ammontare complessivo di Euro <span class=\"ls6\">47</span> migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "Il capitale sociale \u00e8 interamente versa<span class=\"_ _2\"></span>to e <span class=\"ff5\">sottoscritto e nel corso dell\u2019esercizio \u00e8 passato<span class=\"_ _3e\"> </span></span><span class=\"ff5\"> </span>da Euro 20.217 migliaia <span class=\"_ _0\"></span>al 31 dicembre 2022 a Euro <span class=\"_ _0\"></span>26.926 migliaia al 31 dicembre 2023,<span class=\"_ _3e\"> </span> diviso <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>. <span class=\"_ _13\"> </span>26.926.298 <span class=\"_ _13\"> </span>di <span class=\"_ _16\"> </span>azioni <span class=\"_ _13\"> </span>ordinarie <span class=\"_ _13\"> </span>prive <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>nominale. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "Nelle al<span class=\"_ _2\"></span>tre componenti<span class=\"_ _2\"></span> di <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>netto la<span class=\"_ _2\"></span> riserva <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>traduzione, mostra<span class=\"_ _3e\"> </span>una <span class=\"_ _0\"></span>variazione nel <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>complessivamente p<span class=\"_ _0\"></span>ari a <span class=\"_ _0\"></span>Euro <span class=\"_ _12\"></span>186 <span class=\"_ _0\"></span>migliaia, mentre <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>riserva<span class=\"_ _3e\"> </span>da <span class=\"ff7\">Cash <span class=\"_ _0\"></span>flow hedge</span> <span class=\"_ _0\"></span>negativa per Eu<span class=\"_ _0\"></span>ro 520 migliaia, <span class=\"_ _0\"></span>che viene iscritta <span class=\"_ _0\"></span>come contropartita<span class=\"_ _3e\"> </span>alla <span class=\"_ _a\"> </span>rilevazione <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span><span class=\"ff7\">mark <span class=\"_ _a\"> </span>to <span class=\"_ _a\"> </span>market</span>, <span class=\"_ _a\"> </span>al <span class=\"_ _a\"> </span>netto <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>relativo <span class=\"_ _a\"> </span>effetto <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>iscale, <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>contratti<span class=\"_ _3e\"> </span>stipulati <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>copertura <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>rischio <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>variazione <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>tasso <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>interesse <span class=\"_ _10\"></span>sui <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _10\"></span>in<span class=\"_ _3e\"> </span>essere. Inoltre,  in  relazi<span class=\"_ _2\"></span>one  alle  indicazioni  for<span class=\"_ _2\"></span>nite  dallo  IAS  19,<span class=\"_ _2\"></span>  vengono  iscritte  n<span class=\"_ _2\"></span>elle  altre<span class=\"_ _3e\"> </span>componenti del <span class=\"_ _2\"></span>patrimonio netto <span class=\"_ _2\"></span>anche le <span class=\"_ _2\"></span>(perdite)/utili at<span class=\"_ _2\"></span>tuariali sul <span class=\"_ _2\"></span>trattamento di <span class=\"_ _2\"></span>fine<span class=\"_ _3e\"> </span>rapporto. L\u2019importo, al netto del relativo effetto fisc<span class=\"_ _2\"></span>ale, \u00e8 posit<span class=\"_ _0\"></span>ivo per<span class=\"ff4\"> Euro 183 migliaia.<span class=\"_ _3e\"> </span></span>Si <span class=\"_ _29\"> </span>segnala <span class=\"_ _29\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _16\"> </span>all\u2019interno <span class=\"_ _19\"> </span>della <span class=\"_ _29\"> </span>voce <span class=\"_ _29\"> </span>\u201cUtili <span class=\"_ _19\"> </span>a <span class=\"_ _16\"> </span>nu<span class=\"_ _0\"></span>ovo\u201d, <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>fronte <span class=\"_ _29\"> </span>delle <span class=\"_ _29\"> </span>op<span class=\"_ _0\"></span>erazioni <span class=\"_ _16\"> </span>di<span class=\"_ _3e\"> </span>riallineamento <span class=\"_ _15\"></span>fiscale <span class=\"_ _9\"></span>effettuate <span class=\"_ _15\"></span>nell\u2019esercizio <span class=\"_ _9\"></span>chiuso <span class=\"_ _15\"> </span>al <span class=\"_ _9\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>dicembre <span class=\"_ _15\"></span>2020 <span class=\"_ _9\"></span>ai <span class=\"_ _15\"> </span>sensi <span class=\"_ _15\"></span>del<span class=\"_ _3e\"> </span>Decreto <span class=\"_ _17\"> </span>Legge <span class=\"_ _17\"> </span>n. <span class=\"_ _17\"> </span>1<span class=\"_ _2\"></span>04 <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>2020 <span class=\"_ _17\"> </span>(c.d. <span class=\"_ _19\"> </span>decreto <span class=\"_ _17\"> </span>Agosto) <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>successive <span class=\"_ _19\"> </span>modifiche <span class=\"_ _17\"> </span>ed<span class=\"_ _3e\"> </span>integrazioni, <span class=\"_ _12\"></span>sono <span class=\"_ _10\"></span>iscritte <span class=\"_ _0\"></span>riser<span class=\"_ _0\"></span>ve <span class=\"_ _12\"></span>soggette <span class=\"_ _12\"></span>a <span class=\"_ _10\"></span>vinc<span class=\"_ _2\"></span>olo <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>sospensione <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>imposta <span class=\"_ _0\"></span>per <span class=\"_ _10\"></span>euro<span class=\"_ _3e\"> </span>19.549 <span class=\"_ _9\"></span>migliaia. <span class=\"_ _9\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>particolare <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>societ\u00e0 <span class=\"_ _9\"></span>del <span class=\"_ _15\"></span>Gruppo, <span class=\"_ _9\"></span>Gervasoni <span class=\"_ _9\"></span>S.p.A., <span class=\"_ _9\"></span>Meridiani <span class=\"_ _15\"></span>S.r.l.,<span class=\"_ _3e\"> </span>Cenacchi <span class=\"_ _12\"></span>International <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _12\"></span>D<span class=\"_ _0\"></span>avide <span class=\"_ _0\"></span>Groppi <span class=\"_ _12\"></span>S.r.l., <span class=\"_ _12\"></span>Saba <span class=\"_ _12\"></span>Italia <span class=\"_ _12\"></span>S.r.l. <span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>Mod<span class=\"_ _0\"></span>ar <span class=\"_ _10\"></span>S.p.A., <span class=\"_ _0\"></span>hanno<span class=\"_ _3e\"> </span>provveduto <span class=\"_ _0\"></span>a riallineare i <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>fiscali dei <span class=\"_ _0\"></span>marchi e <span class=\"_ _0\"></span>dei modelli, <span class=\"_ _0\"></span>semprech\u00e9 gi\u00e0 <span class=\"_ _0\"></span>iscritti nel<span class=\"_ _3e\"> </span>bilancio <span class=\"_ _0\"></span>2019, a <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>civilistici, p<span class=\"_ _0\"></span>revio <span class=\"_ _0\"></span>assolvime<span class=\"_ _2\"></span>nto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>imposta <span class=\"_ _0\"></span>sostitutiva <span class=\"_ _0\"></span>del 3%. <span class=\"_ _0\"></span>Il<span class=\"_ _3e\"> </span>riallineamento fiscale <span class=\"_ _0\"></span>\u00e8 avvenuto per l\u2019importo di <span class=\"_ _0\"></span>E<span class=\"ff4\">u<span class=\"_ _0\"></span>ro 20.154 migliaia, <span class=\"_ _0\"></span>contestualmente<span class=\"_ _3e\"> </span></span>\u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>liberato <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>imposte differite <span class=\"_ _0\"></span>relativo, <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>5.622 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>ed \u00e8 <span class=\"_ _12\"></span>stata<span class=\"_ _3e\"> </span>stanziata <span class=\"_ _12\"></span>una <span class=\"_ _10\"></span>imposta <span class=\"_ _12\"></span>sostitutiva <span class=\"_ _12\"></span>pari <span class=\"_ _10\"></span>ad <span class=\"_ _12\"></span>Euro <span class=\"_ _12\"></span>605 <span class=\"_ _10\"></span>migliaia. <span class=\"_ _12\"></span>La <span class=\"_ _12\"></span>riserva <span class=\"_ _10\"></span>in <span class=\"_ _12\"></span>sospensione <span class=\"_ _12\"></span>di<span class=\"_ _3e\"> </span>imposta ex <span class=\"_ _0\"></span>art. 110 D<span class=\"_ _0\"></span>.L. 104/2020 d<span class=\"_ _0\"></span>i Eu<span class=\"_ _0\"></span>ro 19.549 migliaia <span class=\"_ _0\"></span>deriva dai <span class=\"_ _0\"></span>valori<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>fiscali oggetto<span class=\"_ _3e\"> </span>di riallineamento, al netto dell\u2019imposta sostitutiva dovuta.<span class=\"_ _3e\"> </span>Al <span class=\"_ _a\"> </span>31 <span class=\"_ _15\"> </span>dicembre <span class=\"_ _a\"> </span>2023 <span class=\"_ _a\"> </span>le <span class=\"_ _15\"> </span>azioni <span class=\"_ _a\"> </span>proprie <span class=\"_ _15\"> </span>detenute <span class=\"_ _a\"> </span>sono <span class=\"_ _a\"> </span>n. <span class=\"_ _15\"> </span>4.<span class=\"_ _0\"></span>977, <span class=\"_ _a\"> </span>pari <span class=\"_ _a\"> </span>allo <span class=\"_ _15\"> </span>0,0185% <span class=\"_ _a\"> </span>del<span class=\"_ _3e\"> </span>capitale sociale, per un ammontare complessivo di Euro <span class=\"ls6\">47</span> migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "15.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Benefici successivi alla cessazione del rapporto del lavoro<span class=\"_ _3e\"> </span></span></span>Tale voce, pari a <span class=\"_ _0\"></span>Euro 7<span class=\"_ _0\"></span>.027 migliaia al 31 d<span class=\"_ _0\"></span>icembre 2023, accoglie la quota n<span class=\"_ _0\"></span>on corrente<span class=\"_ _3e\"> </span>del Trattamento di fine rapporto dovuto ai dipendenti.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _2\"></span>complesso, il <span class=\"_ _6\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>attuale <span class=\"_ _2\"></span>dell<span class=\"ff5\">\u2019</span>obbligazione, <span class=\"_ _2\"></span>determinata secon<span class=\"_ _2\"></span>do la <span class=\"_ _2\"></span>metodologia <span class=\"_ _2\"></span>di<span class=\"_ _3e\"> </span>valutazione <span class=\"_ _12\"></span>prescritta <span class=\"_ _12\"></span>dallo <span class=\"_ _12\"></span>IAS <span class=\"_ _12\"></span>19 <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>piani <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>benefici <span class=\"_ _12\"></span>definiti, <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>movimentata <span class=\"_ _12\"></span>come<span class=\"_ _3e\"> </span>segue:<span class=\"_ _3e\"> </span>i <span class=\"ffc ls0\">valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span></span>benefici successivi<span class=\"_ _3e\"> </span>alla cessazione del<span class=\"_ _3e\"> </span>rapporto di lavoro<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>benefici successivi<span class=\"_ _3e\"> </span>alla cessazione del<span class=\"_ _3e\"> </span>rapporto di lavoro<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Fondo iniziale                           <span class=\"ls0\">5.575 </span>                           <span class=\"ls0\">5.124 </span>Accantonamento periodo                              <span class=\"ls16\">696 </span>                              <span class=\"ls16\">748 </span>Interessi                                  <span class=\"ls16\">2 </span>                              <span class=\"ls16\">215 </span>(Utili)/perdite attuariali                           <span class=\"ls0\">(863) </span>                              <span class=\"ls16\">323 </span>Altre variazioni                                <span class=\"ls16\">61 </span>                              <span class=\"ls16\">158 </span>Aggregazioni aziendali                              <span class=\"ls16\">208 </span>                           <span class=\"ls0\">1.206 </span>Erogato                           <span class=\"ls0\">(554) </span>                           <span class=\"ls0\">(748) </span>totale                           <span class=\"ls16\">5.124 </span>                           <span class=\"ls16\">7.027 </span>Come <span class=\"_ _29\"> </span>gi\u00e0 <span class=\"_ _29\"> </span>evidenziato <span class=\"_ _29\"> </span>nella <span class=\"_ _29\"> </span>sezione <span class=\"_ _29\"> </span>dei <span class=\"_ _29\"> </span>principi <span class=\"_ _29\"> </span>contabili <span class=\"_ _29\"> </span>applicati, <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>seguito <span class=\"_ _29\"> </span>delle<span class=\"_ _3e\"> </span>disposizioni in materia di TFR apportate dalla Legge Finanziaria 2007 e dai relativi decret<span class=\"_ _0\"></span>i<span class=\"_ _3e\"> </span>attuativi, <span class=\"_ _17\"> </span>il <span class=\"_ _18\"> </span>Gruppo, <span class=\"_ _18\"> </span>nel <span class=\"_ _17\"> </span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _17\"> </span>delle <span class=\"_ _18\"> </span>scelte <span class=\"_ _17\"> </span>fatte <span class=\"_ _17\"> </span>dai <span class=\"_ _18\"> </span>dipendenti <span class=\"_ _17\"> </span>in <span class=\"_ _18\"> </span>merito <span class=\"_ _17\"> </span>alla<span class=\"_ _3e\"> </span>destinazione <span class=\"_ _a\"> </span>del <span class=\"_ _15\"> </span>proprio <span class=\"_ _a\"> </span>TFR <span class=\"_ _a\"> </span>maturato <span class=\"_ _15\"> </span>dal <span class=\"_ _a\"> </span>1\u00b0 <span class=\"_ _a\"> </span>gennaio <span class=\"_ _15\"> </span>2007<span class=\"_ _0\"></span>, <span class=\"_ _a\"> </span>provvede <span class=\"_ _15\"> </span>al <span class=\"_ _a\"> </span>versamento<span class=\"_ _3e\"> </span>periodico dello st<span class=\"_ _2\"></span>esso ai <span class=\"_ _2\"></span>fondi indicati, rimanendo<span class=\"_ _2\"></span> obbligata verso i<span class=\"_ _2\"></span> dipendenti per <span class=\"_ _2\"></span>la sola<span class=\"_ _3e\"> </span>quota <span class=\"_ _f\"> </span>di  in<span class=\"_ _2\"></span>dennit\u00e0  gi\u00e0 <span class=\"_ _a\"> </span>maturata  al <span class=\"_ _a\"> </span>31  dicembre <span class=\"_ _a\"> </span>2006.  L<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _f\"> </span>relativa  al <span class=\"_ _a\"> </span>TFR<span class=\"_ _3e\"> </span>maturato <span class=\"_ _10\"></span>successivamente <span class=\"_ _10\"></span>rimane, <span class=\"_ _10\"></span>infatti, <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>capo <span class=\"_ _10\"></span>ai <span class=\"_ _10\"></span>fondi <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>revidenza <span class=\"_ _12\"></span>a <span class=\"_ _10\"></span>cui <span class=\"_ _10\"></span>le <span class=\"_ _10\"></span>quote<span class=\"_ _3e\"> </span>maturate sono versate durante l<span class=\"ff5\">\u2019</span>anno.<span class=\"_ _3e\"> </span>La  valutazione  a<span class=\"_ _2\"></span>ttuariale  del  TFR <span class=\"_ _f\"> </span>\u00e8  realizzata <span class=\"_ _f\"> </span>in  base  alla <span class=\"_ _f\"> </span>metodologia <span class=\"_ _f\"> </span>dei  \u201cbenefici<span class=\"_ _3e\"> </span>maturati\u201d me<span class=\"_ _2\"></span>diante il <span class=\"_ _2\"></span>criterio <span class=\"_ _2\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Projected <span class=\"_ _2\"></span>Unit Cr<span class=\"_ _2\"></span>edit<span class=\"ff5\">\u201d (PUC) <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>previsto <span class=\"_ _2\"></span>ai paragrafi <span class=\"_ _2\"></span>67<span class=\"ff4\">-<span class=\"_ _3e\"> </span></span></span></span>69 <span class=\"_ _12\"></span>dello <span class=\"_ _12\"></span>IAS <span class=\"_ _12\"></span>19. <span class=\"_ _12\"></span>Il <span class=\"_ _12\"></span>modello <span class=\"_ _12\"></span>attuariale <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>riferimento <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>valutazione <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>TFR <span class=\"_ _12\"></span>poggia <span class=\"_ _12\"></span>su<span class=\"_ _3e\"> </span>diverse ip<span class=\"_ _0\"></span>otesi sia d<span class=\"_ _0\"></span>i tipo <span class=\"_ _0\"></span>demografico che <span class=\"_ _0\"></span>economico. Per <span class=\"_ _0\"></span>alcune delle <span class=\"_ _0\"></span>ipotesi utilizzate,<span class=\"_ _3e\"> </span>ove possibile, si \u00e8 tenuto conto della best practice di riferimento.<span class=\"_ _3e\"> </span>Si riportano di seguito le basi tecniche economich<span class=\"_ _2\"></span>e utilizzate.<span class=\"_ _3e\"> </span>Ipotesi<span class=\"_ _3e\"> </span>31/12/202231/12/2023<span class=\"_ _3e\"> </span>Tasso annuo di attualizzazione<span class=\"_ _3e\"> </span>3,77%<span class=\"_ _3e\"> </span>3,17%<span class=\"_ _3e\"> </span>Tasso annuo di inflazione<span class=\"_ _3e\"> </span>2,30%<span class=\"_ _3e\"> </span>2,00%<span class=\"_ _3e\"> </span>Tasso annuo di incremento TFR<span class=\"_ _3e\"> </span>3,23%<span class=\"_ _3e\"> </span>3,00%<span class=\"_ _3e\"> </span>Tasso annuo di incremento salariale<span class=\"_ _3e\"> </span>1,00%<span class=\"_ _3e\"> </span>1,00%<span class=\"_ _3e\"> </span>Le <span class=\"_ _2\"></span>frequenze <span class=\"_ _6\"></span>annue <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>anticipazione <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>turnover <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _6\"></span>sin<span class=\"_ _0\"></span>gole <span class=\"_ _6\"></span>societ\u00e0 italiane <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>Gruppo<span class=\"_ _3e\"> </span>sono desunte dall<span class=\"ff5\">\u2019</span>esperienza storica.<span class=\"_ _3e\"> </span>26.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Costo del personale<span class=\"_ _3e\"> </span></span></span>La <span class=\"_ _9\"></span>voce <span class=\"_ _9\"></span>ammonta <span class=\"_ _9\"></span>complessivamente <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Euro <span class=\"_ _9\"></span><span class=\"ls6\">44</span>.<span class=\"ls6\">122</span> <span class=\"_ _10\"></span>migliaia <span class=\"_ _9\"></span>ed <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>costituita <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>salari <span class=\"_ _10\"></span>e<span class=\"_ _3e\"> </span>stipendi, <span class=\"_ _9\"></span>contributi <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>revidenziali, <span class=\"_ _10\"></span>t<span class=\"_ _0\"></span>rattamento <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>fine <span class=\"_ _15\"></span>rapporto <span class=\"_ _9\"></span>(compresa <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>quota <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>oi<span class=\"_ _3e\"> </span>versata ai fondi previdenziali) e altri costi.<span class=\"_ _3e\"> </span>i valori sono espressi in <span class=\"ffc ls16\">\u20ac/1000<span class=\"_ _3e\"> </span></span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Salari e stipendi           <span class=\"ls0\">22.202 </span>           <span class=\"ls0\">32.997 </span>Oneri sociali             <span class=\"ls0\">6.109 </span>             <span class=\"ls0\">8.657 </span>Trattamento fine rapporto             <span class=\"ls0\">1.489 </span>             <span class=\"ls0\">1.689 </span>Altri                 <span class=\"ls16\">567 </span>                <span class=\"ls16\">778 </span>Totale           <span class=\"ls16\">30.367 </span>           <span class=\"ls16\">44.122 </span>Il <span class=\"_ _10\"></span>numero <span class=\"_ _12\"></span>dei <span class=\"_ _10\"></span>dipendenti <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>forza <span class=\"_ _12\"></span>durante <span class=\"_ _10\"></span>l\u2019esercizio <span class=\"_ _12\"></span>202<span class=\"_ _0\"></span><span class=\"ff4\">3 <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>stato <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>n. <span class=\"_ _12\"></span>807 <span class=\"_ _10\"></span>unit\u00e0.<span class=\"ff6\"> <span class=\"_ _10\"> </span></span>Cubo<span class=\"_ _3e\"> </span></span>Design, Axo Light <span class=\"ls12\">e <span class=\"_ _0\"></span></span>Turri hanno aggiunto complessivamente n. <span class=\"ls6\">213</span> unit\u00e0.<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Dirigenti                  <span class=\"ls16\">11 </span>                  <span class=\"ls16\">13 </span>Quadri e impiegati                <span class=\"ls16\">296 </span>                <span class=\"ls16\">41<span class=\"ls0\">6 </span></span>Operai                <span class=\"ls16\">242 </span>                <span class=\"ls16\">37<span class=\"ls0\">0 </span></span>Altri dipendenti                    <span class=\"ls16\">6 </span>                  <span class=\"ls0\">8 </span>Totale                <span class=\"ls16\">555 </span>                <span class=\"ls0\">80<span class=\"ls16\">7 </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "17.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Finanziamenti verso banche<span class=\"_ _3e\"> </span></span></span>Si riporta <span class=\"_ _0\"></span>di seguito la <span class=\"_ _0\"></span>composizione e la <span class=\"_ _0\"></span>movimentazione dei debiti verso istituti bancari<span class=\"_ _3e\"> </span>con la suddivisione della quota a breve e della quota a lungo:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendali<span class=\"_ _3e\"> </span>Accensioni al<span class=\"_ _3e\"> </span>valore nominale<span class=\"_ _3e\"> </span>Rimborsi/<span class=\"_ _3e\"> </span>Pagamenti<span class=\"_ _3e\"> </span>Altre<span class=\"_ _3e\"> </span>variazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Unicredit 10,375 ML             <span class=\"ls0\">2.565 </span>          <span class=\"ls0\">(1.434) </span>                <span class=\"ls16\">135 </span>             <span class=\"ls0\">1.266 </span>Simest 0,48 ML                <span class=\"ls16\">477 </span>                 <span class=\"ls0\">(3) </span>                    <span class=\"ls16\">4 </span>                <span class=\"ls16\">478 </span>Unicredit 2,6 ML                <span class=\"ls16\">648 </span>             <span class=\"ls0\">(175) </span>                  <span class=\"ls16\">37 </span>                <span class=\"ls16\">511 </span>Unicredit 1,3 ML             <span class=\"ls0\">1.316 </span>               <span class=\"ls0\">(78) </span>                  <span class=\"ls16\">96 </span>             <span class=\"ls0\">1.335 </span>BPER DL 0,5 ML                <span class=\"ls16\">458 </span>             <span class=\"ls0\">(127) </span>                    <span class=\"ls16\">4 </span>                <span class=\"ls16\">335 </span>Frie n. 22280 0,8 ML                  <span class=\"ls16\">58 </span>               <span class=\"ls0\">(58) </span>                    <span class=\"ls16\">0 </span>                   <span class=\"ls0\">-</span> Intesa DL 1,75 ML             <span class=\"ls0\">1.569 </span>             <span class=\"ls0\">(492) </span>                  <span class=\"ls16\">62 </span>             <span class=\"ls0\">1.139 </span>Intesa DL 1,25 ML             <span class=\"ls0\">1.121 </span>             <span class=\"ls0\">(351) </span>                  <span class=\"ls16\">42 </span>                <span class=\"ls16\">811 </span>Simest 0,48 ML                <span class=\"ls16\">477 </span>                 <span class=\"ls0\">(3) </span>                    <span class=\"ls16\">3 </span>                <span class=\"ls16\">477 </span>Unicredit 0,5 ML                <span class=\"ls16\">502 </span>             <span class=\"ls0\">(507) </span>                    <span class=\"ls16\">5 </span>                   <span class=\"ls0\">-</span> Unicredit 3,6 ML             <span class=\"ls0\">2.218 </span>             <span class=\"ls0\">(801) </span>                  <span class=\"ls16\">92 </span>             <span class=\"ls0\">1.509 </span>Intesa B 2 ML             <span class=\"ls0\">2.007 </span>          <span class=\"ls0\">(2.063) </span>                  <span class=\"ls16\">56 </span>                   <span class=\"ls0\">-</span> Intesa DL 1,9 ML             <span class=\"ls0\">1.665 </span>             <span class=\"ls0\">(533) </span>                  <span class=\"ls16\">65 </span>             <span class=\"ls0\">1.196 </span>Intesa DL 1,1 ML                <span class=\"ls16\">964 </span>             <span class=\"ls0\">(309) </span>                  <span class=\"ls16\">37 </span>                <span class=\"ls16\">693 </span>Banco Desio DL 0,75 ML                <span class=\"ls16\">718 </span>             <span class=\"ls0\">(192) </span>                    <span class=\"ls16\">7 </span>                <span class=\"ls16\">534 </span>Simest 0,48 ML                <span class=\"ls16\">477 </span>                 <span class=\"ls0\">(3) </span>                    <span class=\"ls16\">4 </span>                <span class=\"ls16\">478 </span>Mediocredito 2 ML                <span class=\"ls16\">972 </span>             <span class=\"ls0\">(237) </span>                  <span class=\"ls16\">37 </span>                <span class=\"ls16\">772 </span>Unicredit A 5 ML             <span class=\"ls0\">2.959 </span>          <span class=\"ls0\">(2.217) </span>                  <span class=\"ls16\">90 </span>                <span class=\"ls16\">831 </span>Intesa DL 1 ML                <span class=\"ls16\">224 </span>             <span class=\"ls0\">(224) </span>                    <span class=\"ls16\">1 </span>                   <span class=\"ls0\">-</span> Credem DL 1 ML                <span class=\"ls16\">614 </span>             <span class=\"ls0\">(225) </span>                    <span class=\"ls16\">3 </span>                <span class=\"ls16\">392 </span>Simest 0,48 ML                <span class=\"ls16\">477 </span>                 <span class=\"ls0\">(3) </span>                    <span class=\"ls16\">4 </span>                <span class=\"ls16\">478 </span>Unicredit B 2 ML             <span class=\"ls0\">2.030 </span>             <span class=\"ls0\">(118) </span>                <span class=\"ls16\">128 </span>             <span class=\"ls0\">2.040 </span>Simest 0,48 ML                <span class=\"ls16\">477 </span>                 <span class=\"ls0\">(3) </span>                    <span class=\"ls16\">4 </span>                <span class=\"ls16\">478 </span>Mediocredito 1 ML                <span class=\"ls16\">292 </span>             <span class=\"ls0\">(148) </span>                    <span class=\"ls16\">3 </span>                <span class=\"ls16\">147 </span>Simest 0,4 ML                <span class=\"ls16\">239 </span>               <span class=\"ls0\">(82) </span>                    <span class=\"ls16\">2 </span>                <span class=\"ls16\">159 </span>Intesa 0,6 ML                <span class=\"ls16\">605 </span>               <span class=\"ls0\">(26) </span>                  <span class=\"ls16\">26 </span>                <span class=\"ls16\">605 </span>Unicredit A 11,03 ML             <span class=\"ls0\">8.709 </span>             <span class=\"ls0\">2.206 </span>          <span class=\"ls0\">(1.577) </span>                <span class=\"ls16\">676 </span>           <span class=\"ls0\">10.014 </span>Unicredit B 4 ML             <span class=\"ls0\">3.954 </span>             <span class=\"ls0\">(281) </span>                <span class=\"ls16\">291 </span>             <span class=\"ls0\">3.964 </span>Unicredit BTC             <span class=\"ls0\">2.000 </span>          <span class=\"ls0\">(2.006) </span>                    <span class=\"ls16\">6 </span>                   <span class=\"ls0\">-</span> Unicredit 12 ML                   <span class=\"ls0\">-</span>            <span class=\"ls0\">12.000 </span>             <span class=\"ls0\">(795) </span>                <span class=\"ls16\">818 </span>           <span class=\"ls0\">12.023 </span>Mediocredito 0,45 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">133 </span>               <span class=\"ls0\">(72) </span>                    <span class=\"ls16\">5 </span>                  <span class=\"ls16\">67 </span>Mediocredito 1,95 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">288 </span>             <span class=\"ls0\">(289) </span>                    <span class=\"ls16\">1 </span>                   <span class=\"ls0\">-</span> Unicredit 2 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">600 </span>             <span class=\"ls0\">(615) </span>                  <span class=\"ls16\">15 </span>                   <span class=\"ls0\">-</span> Unicredit 2,8 ML                   <span class=\"ls0\">-</span>              <span class=\"ls0\">1.939 </span>             <span class=\"ls0\">(586) </span>                  <span class=\"ls16\">63 </span>             <span class=\"ls0\">1.416 </span>Credem 1,5 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">956 </span>             <span class=\"ls0\">(548) </span>                    <span class=\"ls16\">3 </span>                <span class=\"ls16\">411 </span>Simest 0,48 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">513 </span>                 <span class=\"ls0\">(3) </span>               <span class=\"ls0\">(33) </span>                <span class=\"ls16\">478 </span>Simest 0,056 ML                   <span class=\"ls0\">-</span>                   <span class=\"ls16\">57 </span>               <span class=\"ls0\">(24) </span>                    <span class=\"ls16\">6 </span>                  <span class=\"ls16\">39 </span>Simest 0,09 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">105 </span>                 <span class=\"ls0\">(0) </span>               <span class=\"ls0\">(19) </span>                  <span class=\"ls16\">86 </span>Intesa A 13 ML                   <span class=\"ls0\">-</span>            <span class=\"ls0\">13.000 </span>             <span class=\"ls0\">(805) </span>                <span class=\"ls16\">535 </span>           <span class=\"ls0\">12.730 </span>Intesa B 6 ML                   <span class=\"ls0\">-</span>              <span class=\"ls0\">6.000 </span>             <span class=\"ls0\">(424) </span>                <span class=\"ls16\">284 </span>             <span class=\"ls0\">5.859 </span>Intesa BTC                   <span class=\"ls0\">-</span>              <span class=\"ls0\">6.800 </span>          <span class=\"ls0\">(6.800) </span>                   <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span> Simest 0,48 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">480 </span>                 <span class=\"ls0\">(1) </span>                    <span class=\"ls16\">1 </span>                <span class=\"ls16\">480 </span>Intesa 1,15 ML                   <span class=\"ls0\">-</span>              <span class=\"ls0\">1.041 </span>               <span class=\"ls0\">(93) </span>                  <span class=\"ls16\">33 </span>                <span class=\"ls16\">981 </span>Intesa 1,55 ML                   <span class=\"ls0\">-</span>              <span class=\"ls0\">1.373 </span>             <span class=\"ls0\">(145) </span>                  <span class=\"ls16\">38 </span>             <span class=\"ls0\">1.266 </span>BPM 2 ML                   <span class=\"ls0\">-</span>              <span class=\"ls0\">1.115 </span>             <span class=\"ls0\">(103) </span>                    <span class=\"ls16\">4 </span>             <span class=\"ls0\">1.016 </span>Simest 0,045 ML                   <span class=\"ls0\">-</span>                   <span class=\"ls16\">23 </span>                    <span class=\"ls16\">0 </span>                  <span class=\"ls16\">23 </span>Simest 0,36 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">380 </span>                 <span class=\"ls0\">(1) </span>               <span class=\"ls0\">(10) </span>                <span class=\"ls16\">369 </span>Banca Pop. di Sondrio 0,8 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">720 </span>                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">720 </span>Intesa 0,9 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">900 </span>               <span class=\"ls0\">(11) </span>                  <span class=\"ls16\">11 </span>                <span class=\"ls16\">900 </span>Cassa Depositi e Prestiti 10,8 ML                   <span class=\"ls0\">-</span>            <span class=\"ls0\">10.800 </span>               <span class=\"ls0\">(64) </span>                <span class=\"ls16\">120 </span>           <span class=\"ls0\">10.856 </span>Contratti derivati passivi                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">665 </span>                <span class=\"ls16\">665 </span>Anticipi a breve                <span class=\"ls16\">800 </span>             <span class=\"ls0\">3.502 </span>             <span class=\"ls0\">1.413 </span>          <span class=\"ls0\">(2.460) </span>                 <span class=\"ls0\">(6) </span>             <span class=\"ls0\">3.249 </span>totale           <span class=\"ls16\">41.590 </span>           <span class=\"ls16\">14.127 </span>           <span class=\"ls16\">52.219 </span>        <span class=\"ls0\">(29.546) </span>             <span class=\"ls16\">5.885 </span>           <span class=\"ls16\">84.274 </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>entro 1<span class=\"_ _3e\"> </span>anno<span class=\"_ _3e\"> </span>da 1 a 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>oltre 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>entro 1<span class=\"_ _3e\"> </span>anno<span class=\"_ _3e\"> </span>da 1 a 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>oltre 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>Unicredit 10,375 ML             <span class=\"ls0\">2.565 </span>           <span class=\"ls16\">836 </span>        <span class=\"ls0\">1.729 </span>             <span class=\"ls0\">1.266 </span>           <span class=\"ls16\">630 </span>           <span class=\"ls16\">636 </span>Simest 0,48 ML                <span class=\"ls16\">477 </span>           <span class=\"ls16\">477 </span>                <span class=\"ls16\">478 </span>           <span class=\"ls16\">108 </span>           <span class=\"ls16\">370 </span>Unicredit 2,6 ML                <span class=\"ls16\">648 </span>           <span class=\"ls16\">140 </span>           <span class=\"ls16\">508 </span>                <span class=\"ls16\">511 </span>           <span class=\"ls16\">146 </span>           <span class=\"ls16\">365 </span>Unicredit 1,3 ML             <span class=\"ls0\">1.316 </span>        <span class=\"ls0\">1.316 </span>             <span class=\"ls0\">1.335 </span>        <span class=\"ls0\">1.335 </span>BPER DL 0,5 ML                <span class=\"ls16\">458 </span>           <span class=\"ls16\">123 </span>           <span class=\"ls16\">335 </span>                <span class=\"ls16\">335 </span>           <span class=\"ls16\">124 </span>           <span class=\"ls16\">210 </span>Frie n. 22280 0,8 ML                  <span class=\"ls16\">58 </span>             <span class=\"ls16\">58 </span>                   <span class=\"ls0\">-</span> Intesa DL 1,75 ML             <span class=\"ls0\">1.569 </span>           <span class=\"ls16\">433 </span>        <span class=\"ls0\">1.136 </span>             <span class=\"ls0\">1.139 </span>           <span class=\"ls16\">437 </span>           <span class=\"ls16\">702 </span>Intesa DL 1,25 ML             <span class=\"ls0\">1.121 </span>           <span class=\"ls16\">309 </span>           <span class=\"ls16\">811 </span>                <span class=\"ls16\">811 </span>           <span class=\"ls16\">312 </span>           <span class=\"ls16\">499 </span>Simest 0,48 ML                <span class=\"ls16\">477 </span>           <span class=\"ls16\">477 </span>                <span class=\"ls16\">477 </span>           <span class=\"ls16\">122 </span>           <span class=\"ls16\">355 </span>Unicredit 0,5 ML                <span class=\"ls16\">502 </span>           <span class=\"ls16\">502 </span>                   <span class=\"ls0\">-</span> Unicredit 3,6 ML             <span class=\"ls0\">2.218 </span>           <span class=\"ls16\">716 </span>        <span class=\"ls0\">1.502 </span>             <span class=\"ls0\">1.509 </span>           <span class=\"ls16\">761 </span>           <span class=\"ls16\">748 </span>Intesa B 2 ML             <span class=\"ls0\">2.007 </span>        <span class=\"ls0\">2.007 </span>                   <span class=\"ls0\">-</span> Intesa DL 1,9 ML             <span class=\"ls0\">1.665 </span>           <span class=\"ls16\">470 </span>        <span class=\"ls0\">1.195 </span>             <span class=\"ls0\">1.196 </span>           <span class=\"ls16\">476 </span>           <span class=\"ls16\">720 </span>Intesa DL 1,1 ML                <span class=\"ls16\">964 </span>           <span class=\"ls16\">272 </span>           <span class=\"ls16\">692 </span>                <span class=\"ls16\">693 </span>           <span class=\"ls16\">275 </span>           <span class=\"ls16\">417 </span>Banco Desio DL 0,75 ML                <span class=\"ls16\">718 </span>           <span class=\"ls16\">184 </span>           <span class=\"ls16\">534 </span>                <span class=\"ls16\">534 </span>           <span class=\"ls16\">186 </span>           <span class=\"ls16\">347 </span>Simest 0,48 ML                <span class=\"ls16\">477 </span>           <span class=\"ls16\">477 </span>                <span class=\"ls16\">478 </span>           <span class=\"ls16\">105 </span>           <span class=\"ls16\">374 </span>Mediocredito 2 ML                <span class=\"ls16\">972 </span>           <span class=\"ls16\">202 </span>           <span class=\"ls16\">770 </span>                <span class=\"ls16\">772 </span>           <span class=\"ls16\">203 </span>           <span class=\"ls16\">570 </span>Unicredit A 5 ML             <span class=\"ls0\">2.959 </span>           <span class=\"ls16\">851 </span>        <span class=\"ls0\">2.108 </span>                <span class=\"ls16\">831 </span>           <span class=\"ls16\">337 </span>           <span class=\"ls16\">494 </span>Intesa DL 1 ML                <span class=\"ls16\">224 </span>           <span class=\"ls16\">224 </span>                   <span class=\"ls0\">-</span> Credem DL 1 ML                <span class=\"ls16\">614 </span>           <span class=\"ls16\">222 </span>           <span class=\"ls16\">392 </span>                <span class=\"ls16\">392 </span>           <span class=\"ls16\">223 </span>           <span class=\"ls16\">169 </span>Simest 0,48 ML                <span class=\"ls16\">477 </span>           <span class=\"ls16\">477 </span>                <span class=\"ls16\">478 </span>           <span class=\"ls16\">110 </span>           <span class=\"ls16\">368 </span>Unicredit B 2 ML             <span class=\"ls0\">2.030 </span>        <span class=\"ls0\">2.030 </span>             <span class=\"ls0\">2.040 </span>        <span class=\"ls0\">2.040 </span>Simest 0,48 ML                <span class=\"ls16\">477 </span>           <span class=\"ls16\">477 </span>                <span class=\"ls16\">478 </span>           <span class=\"ls16\">108 </span>           <span class=\"ls16\">370 </span>Mediocredito 1 ML                <span class=\"ls16\">292 </span>           <span class=\"ls16\">145 </span>           <span class=\"ls16\">147 </span>                <span class=\"ls16\">147 </span>           <span class=\"ls16\">147 </span>Simest 0,4 ML                <span class=\"ls16\">239 </span>             <span class=\"ls16\">80 </span>           <span class=\"ls16\">160 </span>                <span class=\"ls16\">159 </span>             <span class=\"ls16\">80 </span>             <span class=\"ls16\">79 </span>Intesa 0,6 ML                <span class=\"ls16\">605 </span>           <span class=\"ls16\">394 </span>           <span class=\"ls16\">212 </span>                <span class=\"ls16\">605 </span>             <span class=\"ls16\">92 </span>           <span class=\"ls16\">403 </span>           <span class=\"ls16\">110 </span>Unicredit A 11,03 ML             <span class=\"ls0\">8.709 </span>           <span class=\"ls16\">706 </span>        <span class=\"ls0\">5.805 </span>        <span class=\"ls0\">2.198 </span>           <span class=\"ls0\">10.014 </span>        <span class=\"ls0\">1.808 </span>        <span class=\"ls0\">7.288 </span>           <span class=\"ls16\">918 </span>Unicredit B 4 ML             <span class=\"ls0\">3.954 </span>        <span class=\"ls0\">3.954 </span>             <span class=\"ls0\">3.964 </span>        <span class=\"ls0\">3.964 </span>Unicredit BTC             <span class=\"ls0\">2.000 </span>        <span class=\"ls0\">2.000 </span>                   <span class=\"ls0\">-</span> Unicredit 12 ML                   <span class=\"ls0\">-</span>            <span class=\"ls0\">12.023 </span>        <span class=\"ls0\">4.011 </span>        <span class=\"ls0\">8.013 </span>Mediocredito 0,45 ML                   <span class=\"ls0\">-</span>                   <span class=\"ls16\">67 </span>             <span class=\"ls16\">67 </span>Unicredit 2,8 ML                   <span class=\"ls0\">-</span>              <span class=\"ls0\">1.416 </span>           <span class=\"ls16\">704 </span>           <span class=\"ls16\">712 </span>Credem 1,5 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">411 </span>           <span class=\"ls16\">411 </span>Simest 0,48 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">478 </span>           <span class=\"ls16\">119 </span>           <span class=\"ls16\">359 </span>Simest 0,056 ML                   <span class=\"ls0\">-</span>                   <span class=\"ls16\">39 </span>             <span class=\"ls16\">23 </span>             <span class=\"ls16\">16 </span>Simest 0,09 ML                   <span class=\"ls0\">-</span>                   <span class=\"ls16\">86 </span>             <span class=\"ls16\">10 </span>             <span class=\"ls16\">76 </span>Intesa A 13 ML                   <span class=\"ls0\">-</span>            <span class=\"ls0\">12.730 </span>        <span class=\"ls0\">2.095 </span>        <span class=\"ls0\">8.480 </span>        <span class=\"ls0\">2.155 </span>Intesa B 6 ML                   <span class=\"ls0\">-</span>              <span class=\"ls0\">5.859 </span>        <span class=\"ls0\">5.859 </span>Simest 0,48 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">480 </span>           <span class=\"ls16\">120 </span>           <span class=\"ls16\">360 </span>Intesa 1,15 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">981 </span>           <span class=\"ls16\">122 </span>           <span class=\"ls16\">510 </span>           <span class=\"ls16\">349 </span>Intesa 1,55 ML                   <span class=\"ls0\">-</span>              <span class=\"ls0\">1.266 </span>           <span class=\"ls16\">216 </span>           <span class=\"ls16\">895 </span>           <span class=\"ls16\">155 </span>BPM 2 ML                   <span class=\"ls0\">-</span>              <span class=\"ls0\">1.016 </span>           <span class=\"ls16\">402 </span>           <span class=\"ls16\">613 </span>Simest 0,045 ML                   <span class=\"ls0\">-</span>                   <span class=\"ls16\">23 </span>             <span class=\"ls16\">15 </span>               <span class=\"ls16\">8 </span>Simest 0,36 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">369 </span>             <span class=\"ls16\">96 </span>           <span class=\"ls16\">273 </span>Banca Pop. di Sondrio 0,8 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">720 </span>           <span class=\"ls16\">160 </span>           <span class=\"ls16\">560 </span>Intesa 0,9 ML                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">900 </span>           <span class=\"ls16\">900 </span>Cassa Depositi e Prestiti 10,8 ML                   <span class=\"ls0\">-</span>            <span class=\"ls0\">10.856 </span>           <span class=\"ls16\">913 </span>        <span class=\"ls0\">7.947 </span>        <span class=\"ls0\">1.996 </span>Contratti derivati passivi                   <span class=\"ls0\">-</span>                 <span class=\"ls16\">665 </span>           <span class=\"ls16\">665 </span>Anticipi a breve                <span class=\"ls16\">800 </span>           <span class=\"ls16\">800 </span>             <span class=\"ls0\">3.249 </span>        <span class=\"ls0\">3.249 </span>totale           <span class=\"ls16\">41.590 </span>      <span class=\"ls16\">10.778 </span>      <span class=\"ls16\">24.449 </span>        <span class=\"ls16\">6.363 </span>           <span class=\"ls16\">84.274 </span>      <span class=\"ls16\">20.422 </span>      <span class=\"ls16\">48.346 </span>      <span class=\"ls16\">15.506 </span>L\u2019incremento <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>debito <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>Euro <span class=\"_ _10\"></span>42.684 <span class=\"_ _10\"></span>migliaia <span class=\"_ _10\"></span>deriva <span class=\"_ _10\"></span>principalmente <span class=\"_ _10\"></span>dall\u2019acquisizione<span class=\"_ _3e\"> </span>delle societ\u00e0 Cubo Design e Turri, per <span class=\"_ _0\"></span>la quale il Gruppo ha acceso specifici finanziamenti<span class=\"_ _3e\"> </span>a lungo termine per nominali Euro <span class=\"ls6\">48</span>.600 migliaia.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _10\"></span>corso <span class=\"_ _12\"></span>dell\u2019esercizio <span class=\"_ _10\"></span>sono <span class=\"_ _12\"></span>stati <span class=\"_ _10\"></span>contratti <span class=\"_ _10\"></span><span class=\"ff4\">ulteriori <span class=\"_ _12\"></span>nuovi <span class=\"_ _10\"></span>finanziamenti <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>Euro <span class=\"_ _10\"></span>2.206<span class=\"_ _3e\"> </span></span>migliaia e rimborsati debiti in linea capitale per E<span class=\"_ _2\"></span>uro <span class=\"_ _0\"></span><span class=\"ls6\">23<span class=\"ls13\">.2</span>61</span> migliaia.<span class=\"_ _3e\"> </span>Si riportano nella tabella sottostante i finanziamenti suddivisi per categoria:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendaliAccensioni<span class=\"_ _3e\"> </span>Rimborsi/<span class=\"_ _3e\"> </span>Pagamenti<span class=\"_ _3e\"> </span>Altre<span class=\"_ _3e\"> </span>variazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Finanziamenti bancari:<span class=\"_ _3e\"> </span>Finanziamenti per acquisizioni           <span class=\"ls0\">26.690 </span>                   <span class=\"ls0\">-</span>            <span class=\"ls0\">50.806 </span>        <span class=\"ls0\">(20.777) </span>             <span class=\"ls0\">4.711 </span>           <span class=\"ls0\">61.429 </span>Finanziamenti c.d. Decreto Liquidit\u00e0             <span class=\"ls0\">7.332 </span>                   <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span>           <span class=\"ls0\">(2.454) </span>                <span class=\"ls16\">221 </span>             <span class=\"ls0\">5.100 </span>Altri finanziamenti             <span class=\"ls0\">7.568 </span>           <span class=\"ls0\">14.127 </span>             <span class=\"ls0\">1.413 </span>          <span class=\"ls0\">(6.315) </span>                <span class=\"ls16\">953 </span>           <span class=\"ls0\">17.745 </span>Totale           <span class=\"ls16\">41.590 </span>           <span class=\"ls16\">14.127 </span>           <span class=\"ls16\">52.219 </span>        <span class=\"ls0\">(29.546) </span>             <span class=\"ls16\">5.885 </span>           <span class=\"ls16\">84.274 </span>I finanziamenti per acquisizione includono clausole contrattuali che preve<span class=\"_ _2\"></span>dono il rispetto<span class=\"_ _3e\"> </span>di <span class=\"_ _12\"></span>determinati <span class=\"_ _12\"></span>parametri <span class=\"_ _12\"></span>economico/finanziari <span class=\"_ _12\"></span>(covenant) <span class=\"_ _12\"></span>sulla <span class=\"_ _12\"></span>base <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>risultanze <span class=\"_ _12\"></span>del<span class=\"_ _3e\"> </span>bilancio riferito alla controllata beneficiaria al 31 dicembre di ogni anno.<span class=\"_ _3e\"> </span>Finanziamento<span class=\"_ _3e\"> </span>Parametro<span class=\"_ _3e\"> </span>Limite<span class=\"_ _3e\"> </span>Unicredit 10,375 ML 30.09.25PFN /EBITDA &lt; 2,0 Unicredit 10,375 ML 30.09.25PFN / PN &lt; 1,0 Unicredit 2,0 ML 31.10.25<span class=\"_ _3e\"> </span>PFN /EBITDA &lt; 2,0 Unicredit 2,0 ML 31.10.25<span class=\"_ _3e\"> </span>PFN / PN &lt; 1,0 Unicredit 5,0 ML 30.06.26<span class=\"_ _3e\"> </span>PFN /EBITDA &lt; 2,0 Unicredit 5,0 ML 30.06.26<span class=\"_ _3e\"> </span>PFN / PN &lt; 1,2 Unicredit 3,6 ML 30.06.25<span class=\"_ _3e\"> </span>PFN /EBITDA &lt; 3,0 Unicredit 3,6 ML 30.06.25<span class=\"_ _3e\"> </span>PFN / PN &lt; 1,5 Unicredit 3,9 ML 28.02.27<span class=\"_ _3e\"> </span>PFN /EBITDA &lt; 2,5 Unicredit 3,9 ML 28.02.27<span class=\"_ _3e\"> </span>PFN / PN &lt; 1,3 Unicredit 15,03 ML 30.06.29<span class=\"_ _3e\"> </span>PFN /EBITDA &lt; 3,5 Unicredit 15,03 ML 30.06.29<span class=\"_ _3e\"> </span>PFN / PN &lt; 1,8 Unicredit 12 ML 31.12.26<span class=\"_ _3e\"> </span>PFN /EBITDA &lt; 3,0 Unicredit 12 ML 31.12.26<span class=\"_ _3e\"> </span>PFN / PN &lt; 1,5 Intesa/BPM 19 ML 31.01.30<span class=\"_ _3e\"> </span>PFN /EBITDA &lt; 3,7 Intesa/BPM 19 ML 31.01.30<span class=\"_ _3e\"> </span>PFN / PN &lt; 1,5 CDP 10,8 ML 28.09.29<span class=\"_ _3e\"> </span>PFN /EBITDA &lt; 3,0 CDP 10,8 ML 28.09.29<span class=\"_ _3e\"> </span>PFN / PN &lt; 1,5 Le <span class=\"_ _0\"></span>grandezze <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>definite <span class=\"_ _12\"></span>contrattualmente. <span class=\"_ _12\"></span>In <span class=\"_ _12\"></span>caso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mancato <span class=\"_ _12\"></span>rispetto<span class=\"_ _3e\"> </span>dei <span class=\"_ _12\"></span>medesimi, <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>Istituti <span class=\"_ _12\"></span>Bancari <span class=\"_ _12\"></span>potrebbero <span class=\"_ _12\"></span>esercitare <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>diritto <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>richiesta <span class=\"_ _12\"></span>di <span class=\"_ _9\"></span>rimborso<span class=\"_ _3e\"> </span>anticipato, per la quota residua, dei finanziamenti<span class=\"_ _2\"></span> erogati.<span class=\"_ _3e\"> </span>Con <span class=\"_ _13\"> </span>rifer<span class=\"_ _0\"></span>imento <span class=\"_ _13\"> </span>ai <span class=\"_ _13\"> </span>bilanci <span class=\"_ _13\"> </span>chiusi <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span>31 <span class=\"_ _13\"> </span>dicembre <span class=\"_ _13\"> </span>2023, <span class=\"_ _16\"> </span>tutti <span class=\"_ _13\"> </span>i <span class=\"_ _13\"> </span>coven<span class=\"_ _0\"></span>ant <span class=\"_ _13\"> </span>previsti <span class=\"_ _13\"> </span>sui<span class=\"_ _3e\"> </span>finanziamenti <span class=\"_ _2e\"> </span>in <span class=\"_ _2e\"> </span>essere <span class=\"_ _2e\"> </span>risu<span class=\"_ _0\"></span>ltano <span class=\"_ _2e\"> </span>rispettati <span class=\"_ _2e\"> </span>a <span class=\"_ _2e\"> </span>eccezione <span class=\"_ _2e\"> </span>di <span class=\"_ _2e\"> </span>q<span class=\"_ _0\"></span>uelli <span class=\"_ _2e\"> </span>richiamati <span class=\"_ _2e\"> </span>sul<span class=\"_ _3e\"> </span>finanziamento <span class=\"_ _10\"></span>Unicredit <span class=\"_ _12\"></span>acceso <span class=\"_ _10\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _10\"></span>l\u2019acquisizione<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span><span class=\"ff4\">Gamma <span class=\"_ _10\"></span>Arredamenti <span class=\"_ _12\"></span>In<span class=\"_ _0\"></span>ternational<span class=\"_ _3e\"> </span></span>S.p.A. Nel <span class=\"_ _0\"></span>mese di dicembre, <span class=\"_ _0\"></span>stante un risultato operativo inferiore alle attese, <span class=\"_ _0\"></span>la societ\u00e0<span class=\"_ _3e\"> </span>ha <span class=\"_ _2\"></span>ottenuto <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>banca <span class=\"_ _6\"></span>finanziatrice u<span class=\"_ _2\"></span>no s<span class=\"_ _2\"></span>pecifico <span class=\"_ _2\"></span><span class=\"ff7\">waiver<span class=\"ff4\"> <span class=\"_ _2\"></span>consentendo <span class=\"_ _2\"></span>cos\u00ec <span class=\"_ _6\"></span>di ma<span class=\"_ _2\"></span>ntenere<span class=\"_ _3e\"> </span></span></span>la classificazione d<span class=\"_ _0\"></span>el debito tra <span class=\"_ _0\"></span>breve e lungo <span class=\"_ _0\"></span>termine di nominali <span class=\"_ _0\"></span>Euro 15.030 <span class=\"_ _0\"></span>migliaia in<span class=\"_ _3e\"> </span>continuit\u00e0 con l\u2019originale piano di ammortamento.<span class=\"_ _3e\"> </span>La tabella riportata di seguito illustra le principali <span class=\"_ _2\"></span>caratter<span class=\"_ _0\"></span>istiche dei fi<span class=\"_ _2\"></span>nanziamenti<span class=\"_ _0\"></span>:<span class=\"_ _3e\"> </span>num.i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>ammontare<span class=\"_ _3e\"> </span>iniziale<span class=\"_ _3e\"> </span>ammontare<span class=\"_ _3e\"> </span>residuo<span class=\"_ _3e\"> </span>data<span class=\"_ _3e\"> </span>iniziodata fine<span class=\"_ _3e\"> </span>finanziamenti ML periodo<span class=\"_ _3e\"> </span>1Unicredit 10,375 ML         <span class=\"ls0\">10.375 </span>           <span class=\"ls0\">1.266 </span>14/09/1730/09/25<span class=\"_ _3e\"> </span>2Simest 0,48 ML              <span class=\"ls16\">480 </span>              <span class=\"ls16\">478 </span>11/06/2131/12/27<span class=\"_ _3e\"> </span>3Unicredit 2,6 ML           <span class=\"ls0\">2.600 </span>              <span class=\"ls16\">511 </span>13/02/2028/02/27<span class=\"_ _3e\"> </span>4Unicredit 1,3 ML           <span class=\"ls0\">1.300 </span>           <span class=\"ls0\">1.335 </span>13/02/2028/02/27<span class=\"_ _3e\"> </span>5BPER DL 0,5 ML              <span class=\"ls16\">500 </span>              <span class=\"ls16\">335 </span>13/08/2013/08/26<span class=\"_ _3e\"> </span>6Frie n. 22280 0,8 ML              <span class=\"ls16\">838 </span>                 <span class=\"ls0\">-</span>   13/04/1201/01/23<span class=\"_ _3e\"> </span>7Intesa DL 1,75 ML           <span class=\"ls0\">1.750 </span>           <span class=\"ls0\">1.139 </span>03/07/2003/07/26<span class=\"_ _3e\"> </span>8Intesa DL 1,25 ML           <span class=\"ls0\">1.250 </span>              <span class=\"ls16\">811 </span>14/07/2014/07/26<span class=\"_ _3e\"> </span>9Simest 0,48 ML              <span class=\"ls16\">480 </span>              <span class=\"ls16\">477 </span>19/05/2131/12/27<span class=\"_ _3e\"> </span>10Unicredit 0,5 ML              <span class=\"ls16\">500 </span>                 <span class=\"ls0\">-</span>   15/05/1831/05/25<span class=\"_ _3e\"> </span>11Unicredit 3,6 ML           <span class=\"ls0\">3.600 </span>           <span class=\"ls0\">1.509 </span>13/06/1930/06/25<span class=\"_ _3e\"> </span>12Intesa B 2 ML           <span class=\"ls0\">2.000 </span>                 <span class=\"ls0\">-</span>   30/05/1631/08/23<span class=\"_ _3e\"> </span>13Intesa DL 1,9 ML           <span class=\"ls0\">1.900 </span>           <span class=\"ls0\">1.196 </span>30/06/2030/06/26<span class=\"_ _3e\"> </span>14Intesa DL 1,1 ML           <span class=\"ls0\">1.100 </span>              <span class=\"ls16\">693 </span>29/06/2030/06/26<span class=\"_ _3e\"> </span>15Banco Desio DL 0,75 ML              <span class=\"ls16\">750 </span>              <span class=\"ls16\">534 </span>12/10/2010/10/26<span class=\"_ _3e\"> </span>16Simest 0,48 ML              <span class=\"ls16\">480 </span>              <span class=\"ls16\">478 </span>11/06/2131/12/27<span class=\"_ _3e\"> </span>17Mediocredito 2 ML           <span class=\"ls0\">2.000 </span>              <span class=\"ls16\">772 </span>03/08/1731/10/27<span class=\"_ _3e\"> </span>18Unicredit A 5 ML           <span class=\"ls0\">5.000 </span>              <span class=\"ls16\">831 </span>05/06/1930/06/26<span class=\"_ _3e\"> </span>19Intesa DL 1 ML           <span class=\"ls0\">1.000 </span>                 <span class=\"ls0\">-</span>   11/06/2011/06/23<span class=\"_ _3e\"> </span>20Credem DL 1 ML           <span class=\"ls0\">1.000 </span>              <span class=\"ls16\">392 </span>31/07/2031/07/25<span class=\"_ _3e\"> </span>21Simest 0,48 ML              <span class=\"ls16\">480 </span>              <span class=\"ls16\">478 </span>16/04/2131/12/27<span class=\"_ _3e\"> </span>22Unicredit B 2 ML           <span class=\"ls0\">2.000 </span>           <span class=\"ls0\">2.040 </span>24/10/1831/10/25<span class=\"_ _3e\"> </span>23Simest 0,48 ML              <span class=\"ls16\">480 </span>              <span class=\"ls16\">478 </span>19/05/2131/12/27<span class=\"_ _3e\"> </span>24Mediocredito 1 ML           <span class=\"ls0\">1.000 </span>              <span class=\"ls16\">147 </span>15/01/1831/12/24<span class=\"_ _3e\"> </span>25Simest 0,4 ML              <span class=\"ls16\">400 </span>              <span class=\"ls16\">159 </span>24/05/1831/12/25<span class=\"_ _3e\"> </span>26Intesa 0,6 ML              <span class=\"ls16\">600 </span>              <span class=\"ls16\">605 </span>31/01/2231/01/30<span class=\"_ _3e\"> </span>27Unicredit A 11,03 ML         <span class=\"ls0\">11.030 </span>         <span class=\"ls0\">10.014 </span>01/06/2230/06/29<span class=\"_ _3e\"> </span>28Unicredit B 4 ML           <span class=\"ls0\">4.000 </span>           <span class=\"ls0\">3.964 </span>01/06/2230/06/29<span class=\"_ _3e\"> </span>29Unicredit BTC           <span class=\"ls0\">2.000 </span>                 <span class=\"ls0\">-</span>   01/06/2201/03/23<span class=\"_ _3e\"> </span>30Unicredit 12 ML         <span class=\"ls0\">12.000 </span>         <span class=\"ls0\">12.023 </span>30/01/2331/12/26<span class=\"_ _3e\"> </span>31Mediocredito 0,45 ML              <span class=\"ls16\">450 </span>                <span class=\"ls16\">67 </span>31/03/1731/12/24<span class=\"_ _3e\"> </span>32Unicredit 2,8 ML           <span class=\"ls0\">2.800 </span>           <span class=\"ls0\">1.416 </span>30/10/2030/10/25<span class=\"_ _3e\"> </span>33Credem 1,5 ML           <span class=\"ls0\">1.500 </span>              <span class=\"ls16\">411 </span>28/09/2128/09/24<span class=\"_ _3e\"> </span>34Simest 0,48 ML              <span class=\"ls16\">480 </span>              <span class=\"ls16\">478 </span>02/07/2131/12/27<span class=\"_ _3e\"> </span>35Simest 0,056 ML                <span class=\"ls16\">56 </span>                <span class=\"ls16\">39 </span>28/01/2223/11/25<span class=\"_ _3e\"> </span>36Simest 0,09 ML                <span class=\"ls16\">90 </span>                <span class=\"ls16\">86 </span>22/09/2224/05/28<span class=\"_ _3e\"> </span>37Intesa A 13 ML         <span class=\"ls0\">13.000 </span>         <span class=\"ls0\">12.730 </span>31/01/2331/01/30<span class=\"_ _3e\"> </span>38Intesa B 6 ML           <span class=\"ls0\">6.000 </span>           <span class=\"ls0\">5.859 </span>31/01/2331/01/30<span class=\"_ _3e\"> </span>39Simest 0,48 ML              <span class=\"ls16\">480 </span>              <span class=\"ls16\">480 </span>31/03/2131/12/24<span class=\"_ _3e\"> </span>40Intesa 1,15 ML           <span class=\"ls0\">1.150 </span>              <span class=\"ls16\">981 </span>31/07/2131/07/31<span class=\"_ _3e\"> </span>41Intesa 1,55 ML           <span class=\"ls0\">1.550 </span>           <span class=\"ls0\">1.266 </span>05/08/2105/08/29<span class=\"_ _3e\"> </span>42BPM 2 ML           <span class=\"ls0\">2.000 </span>           <span class=\"ls0\">1.016 </span>19/06/2019/06/26<span class=\"_ _3e\"> </span>43Simest 0,045 ML                <span class=\"ls16\">45 </span>                <span class=\"ls16\">23 </span>24/02/2112/02/25<span class=\"_ _3e\"> </span>44Simest 0,36 ML              <span class=\"ls16\">360 </span>              <span class=\"ls16\">369 </span>07/04/2131/12/27<span class=\"_ _3e\"> </span>45Banca Pop. di Sondrio 0,8 ML              <span class=\"ls16\">800 </span>              <span class=\"ls16\">720 </span>01/02/2231/03/28<span class=\"_ _3e\"> </span>46Intesa 0,9 ML              <span class=\"ls16\">900 </span>              <span class=\"ls16\">900 </span>18/07/2331/12/24<span class=\"_ _3e\"> </span>47Cassa Depositi e Prestiti 10,8 ML         <span class=\"ls0\">10.800 </span>         <span class=\"ls0\">10.856 </span>03/11/2328/09/29<span class=\"_ _3e\"> </span>48Contratti derivati passivi              <span class=\"ls16\">665 </span>49Anticipi a breve           <span class=\"ls0\">3.249 </span>totale       <span class=\"ls16\">126.104 </span>         <span class=\"ls16\">84.274 </span>Si <span class=\"_ _12\"></span>ricorda <span class=\"_ _10\"></span>che, <span class=\"_ _12\"></span>come <span class=\"_ _10\"></span>gi\u00e0 <span class=\"_ _12\"></span>indicato <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>paragrafo <span class=\"_ _12\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff4\">Gestione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _12\"></span>rischi <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>inanziari</span>\u201d, <span class=\"_ _12\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>stati<span class=\"_ _3e\"> </span>stipulati <span class=\"_ _10\"></span>dei <span class=\"_ _10\"></span>contratti <span class=\"_ _10\"></span>de<span class=\"_ _2\"></span>rivati <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>copertura <span class=\"_ _10\"></span>del <span class=\"_ _12\"></span>rischio <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>tasso, <span class=\"_ _10\"></span>per <span class=\"_ _10\"></span>un <span class=\"_ _10\"></span>nozionale <span class=\"_ _10\"></span>di <span class=\"_ _10\"></span>circa<span class=\"_ _3e\"> </span>Euro <span class=\"_ _f\"> </span><span class=\"ls6\">28</span>,5 <span class=\"_ _f\"> </span>milioni, <span class=\"_ _f\"> </span>decrescente <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>misura <span class=\"_ _f\"> </span>proporzionale <span class=\"_ _f\"> </span>ai <span class=\"_ _f\"> </span>rimborsi <span class=\"_ _f\"> </span>dei <span class=\"_ _f\"> </span>finanziamenti<span class=\"_ _3e\"> </span>inerenti.<span class=\"_ _3e\"> </span>Di <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>fornisce <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>livello <span class=\"_ _2\"></span>di Gr<span class=\"_ _2\"></span>uppo, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>ciascuna <span class=\"_ _6\"></span>classe <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>rumenti <span class=\"_ _6\"></span>finanziari <span class=\"_ _2\"></span>valutati<span class=\"_ _3e\"> </span>al <span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff4\">, la <span class=\"_ _2\"></span>classificazione secondo le <span class=\"_ _2\"></span>seguenti categ<span class=\"_ _2\"></span>orie, rappresentative d<span class=\"_ _2\"></span>el grado <span class=\"_ _2\"></span>di<span class=\"_ _3e\"> </span></span></span>oggettivit\u00e0 dei criteri utilizzati <span class=\"_ _2\"></span>nella determinazione del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span>:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Livello <span class=\"_ _13\"> </span>1 <span class=\"_ _13\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _16\"> </span>strumenti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span><span class=\"ff7\">fair <span class=\"_ _13\"> </span>value</span> <span class=\"_ _13\"> </span>determinato <span class=\"_ _13\"> </span>sulla <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>valori <span class=\"_ _13\"> </span>e<span class=\"_ _3e\"> </span></span></span>quotazioni osservabili direttamente da mercati attivi regolamentati;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Livello <span class=\"_ _a\"> </span>2 <span class=\"_ _f\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _f\"> </span>strumenti <span class=\"_ _a\"> </span>finanziari <span class=\"_ _a\"> </span>al <span class=\"_ _f\"> </span><span class=\"ff7\">fair <span class=\"_ _a\"> </span>value</span> <span class=\"_ _f\"> </span>determinato <span class=\"_ _a\"> </span>sulla <span class=\"_ _a\"> </span>base <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>formule <span class=\"_ _a\"> </span>e<span class=\"_ _3e\"> </span></span></span>metodologie <span class=\"_ _16\"> </span>che <span class=\"_ _16\"> </span>utilizzano <span class=\"_ _29\"> </span>valori <span class=\"_ _16\"> </span>prevalentemente <span class=\"_ _16\"> </span>desumibili <span class=\"_ _16\"> </span>da <span class=\"_ _16\"> </span>mercati <span class=\"_ _29\"> </span>attivi<span class=\"_ _3e\"> </span>regolamentati;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Livello <span class=\"_ _6\"></span>3 <span class=\"_ _2\"></span><span class=\"ff5\">\u2013<span class=\"ff4\"> <span class=\"_ _2\"></span>strumenti <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff4\"> <span class=\"_ _6\"></span>determinato <span class=\"_ _2\"></span>sulla <span class=\"_ _6\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>metodi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>calcolo<span class=\"_ _3e\"> </span></span></span></span></span></span></span>basati su dati non osservabili in mercati regolame<span class=\"_ _2\"></span>ntati.<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>contratti <span class=\"_ _12\"></span>derivati <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _12\"></span><span class=\"ff7\">interest <span class=\"_ _10\"></span>rat<span class=\"_ _2\"></span>e <span class=\"_ _10\"></span>swap<span class=\"ff4\"> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>la <span class=\"_ _10\"></span>copertura <span class=\"_ _12\"></span>tassi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>interesse <span class=\"_ _12\"></span>iscritti <span class=\"_ _12\"></span>al<span class=\"_ _3e\"> </span></span></span>fair value<span class=\"ff4\"> sono inquad<span class=\"_ _0\"></span>ra<span class=\"_ _2\"></span>bili n<span class=\"_ _0\"></span>el livello gerarchico numero 2 di valutazione del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> <span class=\"ls7\">e<span class=\"_ _3e\"> </span></span></span>sono <span class=\"_ _0\"></span>complessivamente pari a -<span class=\"_ _0\"></span> Euro 327 <span class=\"_ _0\"></span>migliaia (di cui Eu<span class=\"_ _0\"></span>ro 338 migliaia p<span class=\"_ _0\"></span>ositivi iscritti<span class=\"_ _3e\"> </span>nelle <span class=\"_ _9\"></span>\u201cAltre <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>correnti\u201d <span class=\"_ _9\"></span>ed <span class=\"_ _9\"></span>Euro <span class=\"_ _15\"></span><span class=\"ff4\">665 <span class=\"_ _10\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _9\"></span></span>negativi <span class=\"_ _9\"></span>iscritti <span class=\"_ _10\"></span>tra <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>\u201cPassivit\u00e0<span class=\"_ _3e\"> </span>finanziarie non correnti\u201d)<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Rientrano infine nel livell<span class=\"_ _2\"></span>o 3 le passivit\u00e0 fi<span class=\"_ _2\"></span>nanziarie per <span class=\"ff7\">earn out</span> pari al 31 dicembre <span class=\"ls6\">202<span class=\"_ _2\"></span><span class=\"ls0\">3<span class=\"_ _3e\"> </span></span></span>a Euro <span class=\"ls14\">18</span>.<span class=\"ls6\">380</span> migliaia.<span class=\"_ _3e\"> </span>Nel corso <span class=\"_ _0\"></span>del periodo non vi <span class=\"_ _0\"></span>sono stati trasferimenti dal Livello <span class=\"_ _0\"></span>1 al Livello 2 <span class=\"_ _0\"></span>o al <span class=\"_ _0\"></span>Livello 3<span class=\"_ _3e\"> </span>e viceversa.<span class=\"_ _3e\"> </span>18.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Altre passivit\u00e0 finanziarie correnti e non correnti<span class=\"_ _3e\"> </span></span></span>Si <span class=\"_ _6\"></span>rip<span class=\"_ _0\"></span>orta <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>seguito <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>composizione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>movimentazione <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _6\"></span>altri <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanzi<span class=\"_ _2\"></span>ament<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>medio<span class=\"_ _3e\"> </span>lungo termine.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendaliIncrementiDecrementiPagamenti<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Altri finanziamenti                <span class=\"ls16\">125 </span>               <span class=\"ls0\">(11) </span>                <span class=\"ls16\">114 </span>Debiti finanziari verso locatori           <span class=\"ls0\">24.537 </span>           <span class=\"ls0\">10.161 </span>             <span class=\"ls0\">4.935 </span>             <span class=\"ls0\">(214) </span>          <span class=\"ls0\">(5.719) </span>           <span class=\"ls0\">33.700 </span>Altre passivit\u00e0 finanziarie           <span class=\"ls0\">60.830 </span>           <span class=\"ls0\">60.518 </span>          <span class=\"ls0\">(7.930) </span>        <span class=\"ls0\">(40.481) </span>           <span class=\"ls0\">72.937 </span>totale           <span class=\"ls16\">85.493 </span>           <span class=\"ls16\">70.679 </span>             <span class=\"ls16\">4.935 </span>          <span class=\"ls0\">(8.156) </span>        <span class=\"ls0\">(46.200) </span>         <span class=\"ls16\">106.751 </span>Si riporta il dettaglio delle altre passivit\u00e0 finanziarie:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>entro 1<span class=\"_ _3e\"> </span>anno<span class=\"_ _3e\"> </span>da 1 a 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>oltre 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>entro 1<span class=\"_ _3e\"> </span>anno<span class=\"_ _3e\"> </span>da 1 a 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>oltre 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>Debiti per earn out             <span class=\"ls0\">7.023 </span>       <span class=\"ls0\">6.662<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span>          <span class=\"ls16\">361 </span>           <span class=\"ls0\">18.380 </span>       <span class=\"ls0\">7.560 </span>     <span class=\"ls0\">10.821 </span>Debiti per opzioni put e<span class=\"_ _3e\"> </span>phantom stock option           <span class=\"ls0\">53.807 </span>     <span class=\"ls0\">33.066 </span>     <span class=\"ls0\">20.741 </span>           <span class=\"ls0\">54.556 </span>              <span class=\"ls0\">-</span>       <span class=\"ls0\">54.556 </span>totale           <span class=\"ls16\">60.830 </span>     <span class=\"ls16\">39.728 </span>     <span class=\"ls16\">21.102 </span>              <span class=\"ls0\">-</span>             <span class=\"ls16\">72.937 </span>       <span class=\"ls16\">7.560 </span>     <span class=\"ls16\">65.377 </span>              <span class=\"ls0\">-</span>  Il debito <span class=\"_ _2\"></span>per <span class=\"ff7\">ear<span class=\"_ _2\"></span>n out<span class=\"ff4\"> <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>a complessivi <span class=\"_ _2\"></span>Euro 18.3<span class=\"_ _2\"></span>80 migliaia, <span class=\"_ _2\"></span>iscritto al <span class=\"_ _6\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _3e\"> </span></span></span>si <span class=\"_ _a\"> </span>riferisce <span class=\"_ _a\"> </span>agli <span class=\"_ _a\"> </span>adeguamenti <span class=\"_ _a\"> </span>prezzo <span class=\"_ _a\"> </span>contrattualizzati <span class=\"_ _a\"> </span>verso <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>venditori <span class=\"_ _a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>SUR <span class=\"_ _a\"> </span>(fu<span class=\"_ _0\"></span>sa <span class=\"_ _a\"> </span>in<span class=\"_ _3e\"> </span>Gervasoni S.p<span class=\"_ _0\"></span>.A.)<span class=\"ff6\"> </span>per <span class=\"_ _0\"></span>Euro 946 migliaia, <span class=\"_ _0\"></span>Cubo Design <span class=\"_ _0\"></span>S.r.l. per <span class=\"_ _0\"></span>Euro 8.032 migliaia <span class=\"_ _0\"></span>e Turri<span class=\"_ _3e\"> </span>S.r.l. per Euro 9.403 migliaia.<span class=\"_ _3e\"> </span>Costituisce <span class=\"_ _18\"> </span>l\u2019aggiornamento <span class=\"_ _17\"> </span>della <span class=\"_ _18\"> </span>miglior <span class=\"_ _18\"> </span>stima <span class=\"_ _17\"> </span>possibile <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>pagamento <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ifferito,<span class=\"_ _3e\"> </span>predefinito <span class=\"_ _0\"></span>alla data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acquisizione e <span class=\"_ _0\"></span>contabilizzato <span class=\"_ _0\"></span>al valore <span class=\"_ _0\"></span>equo <span class=\"_ _0\"></span>al 31<span class=\"_ _0\"></span> dicembre <span class=\"_ _0\"></span>2023.<span class=\"_ _3e\"> </span>L\u2019<span class=\"ff7\">earn <span class=\"_ _17\"> </span>out<span class=\"ff4\"> <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>i<span class=\"_ _2\"></span>nfatti <span class=\"_ _17\"> </span>direttamente <span class=\"_ _17\"> </span>lega<span class=\"_ _2\"></span>to <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>performance <span class=\"_ _17\"> </span>d<span class=\"_ _2\"></span>ella <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>acquisite,<span class=\"_ _3e\"> </span></span></span>normalmente <span class=\"_ _6\"></span>l\u2019EBITD<span class=\"_ _0\"></span>A <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>posizione <span class=\"_ _6\"></span>finanziaria <span class=\"_ _6\"></span>nett<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>come <span class=\"_ _2\"></span>definite <span class=\"_ _6\"></span>contrattualmente <span class=\"_ _2\"></span>tra<span class=\"_ _3e\"> </span>le <span class=\"_ _10\"></span>parti, <span class=\"_ _10\"></span>parametri <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>possono <span class=\"_ _10\"></span>differire <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>consuntivo <span class=\"_ _10\"></span>rispetto <span class=\"_ _10\"></span>alle <span class=\"_ _12\"></span>stime <span class=\"_ _10\"></span>contenute <span class=\"_ _10\"></span>nel<span class=\"_ _3e\"> </span>business plan della societ\u00e0 target.<span class=\"_ _3e\"> </span>I <span class=\"_ _15\"> </span>debiti <span class=\"_ _15\"> </span>per <span class=\"_ _a\"> </span>opzioni <span class=\"_ _15\"> </span>verso <span class=\"_ _15\"> </span>i <span class=\"_ _a\"> </span>soci <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>minoranza <span class=\"_ _a\"> </span>ammonta<span class=\"ls5\">no</span> <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>Euro <span class=\"_ _15\"></span>54.556 <span class=\"_ _15\"> </span>migliaia <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>si<span class=\"_ _3e\"> </span>riferiscono <span class=\"_ _15\"> </span>al <span class=\"_ _a\"> </span>valore <span class=\"_ _15\"></span>equo <span class=\"_ _15\"> </span>della <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _15\"></span>per <span class=\"_ _a\"> </span>l\u2019<span class=\"_ _2\"></span>esercizio <span class=\"_ _15\"> </span>dell\u2019opz<span class=\"_ _0\"></span>ione <span class=\"_ _a\"> </span><span class=\"ff7\">put <span class=\"_ _15\"> </span><span class=\"ff4\">(a <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>avore <span class=\"_ _15\"></span>del<span class=\"_ _3e\"> </span></span></span>venditore)<span class=\"ff7\"> <span class=\"_ _10\"></span>&amp; <span class=\"_ _12\"></span>call</span> <span class=\"_ _10\"></span><span class=\"ff5\">(a <span class=\"_ _10\"></span>favore <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>Gruppo) <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>l\u2019acquisto <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>residua <span class=\"_ _12\"></span>q<span class=\"_ _0\"></span>uota <span class=\"_ _12\"></span>riferita <span class=\"_ _10\"></span>all\u20191%<span class=\"_ _3e\"> </span></span>della <span class=\"_ _f\"> </span>Cenacchi <span class=\"_ _a\"> </span>International<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>per <span class=\"_ _f\"> </span>Euro <span class=\"_ _f\"> </span>748 <span class=\"_ _a\"> </span>migliaia, <span class=\"_ _f\"> </span>al <span class=\"_ _a\"> </span>49<span class=\"_ _0\"></span>% <span class=\"_ _a\"> </span>della <span class=\"_ _f\"> </span>Flexalighting <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>della<span class=\"_ _3e\"> </span>Flexalighting <span class=\"_ _10\"></span>North <span class=\"_ _10\"></span>America <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _10\"></span>Euro <span class=\"_ _10\"></span>8.725 <span class=\"_ _10\"></span>migliaia, <span class=\"_ _10\"></span>al <span class=\"_ _9\"></span>45% <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Gamma <span class=\"_ _10\"></span>Arredamenti<span class=\"_ _3e\"> </span>International per <span class=\"_ _0\"></span>Euro 6.362 <span class=\"_ _0\"></span>migliaia, al 40% <span class=\"_ _0\"></span>della Cubo <span class=\"_ _0\"></span>Design per Euro <span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.484 <span class=\"_ _0\"></span>migliaia,<span class=\"_ _3e\"> </span>al 49% di Axo Light per Euro 1.250 migliaia e al 49% di Turri per Euro 8.986<span class=\"_ _2\"></span> migliaia<span class=\"_ _0\"></span>.<span class=\"_ _3e\"> </span>Le <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _10\"></span>finanziarie <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>ogni <span class=\"_ _9\"></span>chiusura <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>periodo, <span class=\"_ _9\"></span>sono <span class=\"_ _10\"></span>oggetto <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>attualizzazione <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>rimisurazione <span class=\"_ _6\"></span>rispetto <span class=\"_ _2\"></span>le <span class=\"_ _7\"></span>stime <span class=\"_ _2\"></span>iniziali <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>avevano <span class=\"_ _2\"></span>portato <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>loro <span class=\"_ _2\"></span>iscrizione. <span class=\"_ _6\"></span>I <span class=\"_ _2\"></span>valori <span class=\"_ _7\"></span>delle<span class=\"_ _3e\"> </span>passivit\u00e0  finanziarie,  infatti,  sono  influenzati  principalmente <span class=\"_ _f\"> </span>dalla  stima  di  EBITDA  e<span class=\"_ _3e\"> </span>posizione <span class=\"_ _f\"> </span>finanziaria <span class=\"_ _a\"> </span>netta <span class=\"_ _f\"> </span>nell\u2019anno <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>esercizio <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>stesse <span class=\"_ _a\"> </span>che <span class=\"_ _f\"> </span>po<span class=\"_ _0\"></span><span class=\"ff4\">ssono <span class=\"_ _f\"> </span>differire <span class=\"_ _a\"> </span>a<span class=\"_ _3e\"> </span></span>consuntivo <span class=\"_ _0\"></span>rispetto <span class=\"_ _12\"></span>alle <span class=\"_ _0\"></span>stime <span class=\"_ _12\"></span>contenute <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>business <span class=\"_ _12\"></span>plan <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _12\"></span>target <span class=\"_ _0\"></span>nell\u2019anno<span class=\"_ _3e\"> </span>della sua acquisizione.<span class=\"_ _3e\"> </span>I <span class=\"_ _0\"></span>valori, <span class=\"_ _12\"></span>opportunamente <span class=\"_ _0\"></span>attualizzati <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>opzioni <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>degli <span class=\"_ _10\"></span><span class=\"ff7\">earn<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>out<span class=\"ff4\">, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>aggiornati<span class=\"_ _3e\"> </span></span></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _15\"> </span>dicembre <span class=\"_ _9\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>sulla <span class=\"_ _9\"></span>base <span class=\"_ _15\"></span>delle <span class=\"_ _9\"></span>pi\u00f9 <span class=\"_ _15\"></span>recenti <span class=\"_ _9\"></span>proiezioni <span class=\"_ _15\"></span>finanziarie <span class=\"_ _9\"></span>predisposte <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span>management  per  ognuno <span class=\"_ _13\"> </span>degli  investimenti  indicati,  imputando  a <span class=\"_ _13\"> </span>conto  economico<span class=\"_ _3e\"> </span>l\u2019adeguamento della rispettiva passivit\u00e0 finanziaria tra gli <span class=\"_ _0\"></span>oner<span class=\"ff4\">i o <span class=\"_ _0\"></span>proventi finanziari a cui<span class=\"_ _3e\"> </span></span>si rimanda per gli opportuni dettagli.<span class=\"_ _3e\"> </span>L\u2019incremento complessivo del<span class=\"_ _2\"></span> debito nel corso <span class=\"_ _2\"></span>del periodo (Euro <span class=\"_ _2\"></span>12.107 migliaia) riflette:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff5\">l\u2019appostazione <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>opzioni <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>dell\u2019<span class=\"_ _0\"></span><span class=\"ff7\">earn <span class=\"_ _9\"></span>out<span class=\"ff4\"> <span class=\"_ _9\"></span>prevista <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _10\"></span>le <span class=\"_ _9\"></span>aggregazioni<span class=\"_ _3e\"> </span></span></span></span></span>aziendali <span class=\"_ _9\"></span>perfezionate <span class=\"_ _9\"></span>nel <span class=\"_ _15\"></span>corso <span class=\"_ _9\"></span>dell\u2019anno <span class=\"_ _9\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _10\"></span>(Eu<span class=\"_ _0\"></span>ro <span class=\"_ _9\"></span>60.518 <span class=\"_ _9\"></span>migliaia), <span class=\"_ _a\"> </span><span class=\"ff4\">che <span class=\"_ _9\"></span>hanno<span class=\"_ _3e\"> </span></span>maturato interessi per Euro 3.308 migliaia;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">il <span class=\"_ _0\"></span>pagamento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span><span class=\"ff7\">earn <span class=\"_ _0\"></span>out<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>(Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>7.525 <span class=\"_ _12\"></span>migliaia), <span class=\"_ _0\"></span>comprensivo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>interessi<span class=\"_ _3e\"> </span></span></span>maturata pari a Euro <span class=\"ls6\">99</span> migliaia;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff5\">l\u2019esercizio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span><span class=\"ff7\">put <span class=\"_ _12\"></span>&amp; <span class=\"_ _10\"></span>call <span class=\"_ _12\"></span>option<span class=\"ff4\"> <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span></span>phan<span class=\"_ _2\"></span>tom <span class=\"_ _10\"></span>stock <span class=\"_ _12\"></span>option<span class=\"ff4\"> <span class=\"_ _10\"></span>(Euro <span class=\"_ _10\"></span>32.956 <span class=\"_ _12\"></span>migliaia),<span class=\"_ _3e\"> </span></span></span></span></span>comprensivo <span class=\"_ _9\"></span>della <span class=\"_ _15\"></span>rimisurazione <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>debito <span class=\"_ _9\"></span>esist<span class=\"_ _0\"></span>ente <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _15\"></span>dicembre <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>e <span class=\"_ _15\"></span>della<span class=\"_ _3e\"> </span>quota di interessi maturata per Euro <span class=\"ls6\">44</span> migliaia;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">la quota <span class=\"_ _2\"></span>di interessi <span class=\"_ _2\"></span>maturata <span class=\"_ _2\"></span>nel periodo per <span class=\"_ _2\"></span>un importo <span class=\"_ _2\"></span>pari a <span class=\"_ _2\"></span>Euro 1.419 <span class=\"_ _2\"></span>migliaia e<span class=\"_ _3e\"> </span></span></span>la <span class=\"_ _10\"></span>rimisurazione <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _12\"></span>opzioni <span class=\"_ _10\"></span>ed <span class=\"_ _12\"></span><span class=\"ff7\">earn <span class=\"_ _10\"></span>out</span> <span class=\"_ _10\"></span>presenti <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _10\"></span>2022 <span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span>ancora esistenti al 31 dicembre 2023 per Euro -12.800 migliaia.<span class=\"_ _3e\"> </span>Si <span class=\"_ _16\"> </span>riporta <span class=\"_ _13\"> </span>il <span class=\"_ _16\"> </span>dettaglio <span class=\"_ _16\"> </span>dei <span class=\"_ _13\"> </span>debiti <span class=\"_ _16\"> </span>finanziari <span class=\"_ _16\"> </span>verso <span class=\"_ _13\"> </span>locatori <span class=\"_ _16\"> </span>riferito <span class=\"_ _13\"> </span>all\u2019applicazione <span class=\"_ _16\"> </span>del<span class=\"_ _3e\"> </span>principio contabile IFRS 16.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>entro 1<span class=\"_ _3e\"> </span>anno<span class=\"_ _3e\"> </span>da 1 a 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>oltre 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>entro 1<span class=\"_ _3e\"> </span>anno<span class=\"_ _3e\"> </span>da 1 a 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>oltre 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>Debiti per locazioni IFRS 16           <span class=\"ls0\">24.537 </span>       <span class=\"ls0\">3.152 </span>     <span class=\"ls0\">13.051 </span>       <span class=\"ls0\">8.335 </span>           <span class=\"ls0\">33.700 </span>       <span class=\"ls0\">5.671 </span>     <span class=\"ls0\">17.969 </span>     <span class=\"ls0\">10.061 </span>totale           <span class=\"ls16\">24.537 </span>       <span class=\"ls16\">3.152 </span>     <span class=\"ls16\">13.051 </span>       <span class=\"ls16\">8.335 </span>           <span class=\"ls16\">33.700 </span>       <span class=\"ls16\">5.671 </span>     <span class=\"ls16\">17.969 </span>     <span class=\"ls16\">10.061 </span>L\u2019importo \u00e8 <span class=\"_ _0\"></span>stato determinato <span class=\"_ _0\"></span>attualizzando i canon<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span><span class=\"ff4\">previsti dai <span class=\"_ _0\"></span>contratti di locaz<span class=\"_ _0\"></span>ione in<span class=\"_ _3e\"> </span></span>essere, in particolare quelli immobiliari.<span class=\"_ _3e\"> </span>L\u2019incremento <span class=\"_ _9\"></span>dell\u2019anno <span class=\"_ _9\"></span>fa <span class=\"_ _9\"></span>riferimento <span class=\"_ _9\"></span>alle <span class=\"_ _9\"></span>aggregazioni <span class=\"_ _9\"></span>aziendali <span class=\"_ _15\"></span><span class=\"ff4\">e <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>uovi <span class=\"_ _9\"></span>contratti <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span></span>locazione immobiliare a uso ufficio e a uso industriale.<span class=\"_ _3e\"> </span>In <span class=\"_ _13\"> </span>merito <span class=\"_ _13\"> </span><span class=\"ff5\">all\u2019indebitamento <span class=\"_ _13\"> </span>finanziario <span class=\"_ _13\"> </span>netto  d<span class=\"_ _0\"></span>el <span class=\"_ _13\"> </span>Gruppo, <span class=\"_ _13\"> </span>si <span class=\"_ _13\"> </span>riportano <span class=\"_ _3b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>seguito <span class=\"_ _13\"> </span>le<span class=\"_ _3e\"> </span></span>informazioni <span class=\"_ _15\"> </span>finanziarie <span class=\"_ _15\"> </span>pred<span class=\"_ _0\"></span>isposte <span class=\"_ _15\"></span>secondo <span class=\"_ _15\"> </span>lo <span class=\"_ _15\"> </span>schema <span class=\"_ _a\"> </span>richiesto <span class=\"_ _15\"></span>dalla <span class=\"_ _a\"> </span>comunicazione<span class=\"_ _3e\"> </span>CONSOB, <span class=\"_ _a\"> </span>aggiornate <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>quanto <span class=\"_ _a\"> </span>previsto <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>all\u2019orientamento<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>ESM<span class=\"_ _0\"></span>A <span class=\"_ _15\"> </span>32<span class=\"_ _0\"></span><span class=\"ff4\">-382-1138 <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>4<span class=\"_ _3e\"> </span></span>marzo <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>cos\u00ec <span class=\"_ _12\"></span>come <span class=\"_ _0\"></span>recepito <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>richiamo d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>attenzione <span class=\"_ _0\"></span>CONSOB n<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>5/21 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>29 <span class=\"_ _0\"></span>aprile<span class=\"_ _3e\"> </span>2021 <span class=\"_ _9\"></span>manifestando <span class=\"_ _10\"></span>l\u2019intenzione <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>conformare <span class=\"_ _10\"></span>le <span class=\"_ _9\"></span>proprie <span class=\"_ _9\"></span>prassi <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>vigilanza <span class=\"_ _9\"></span>ai <span class=\"_ _10\"></span>suddetti<span class=\"_ _3e\"> </span>orientamenti ESMA.<span class=\"_ _3e\"> </span>L\u2019indebitamento finanzia<span class=\"_ _2\"></span>rio del Gruppo <span class=\"_ _2\"></span>IDB secondo lo<span class=\"_ _2\"></span> schema adottato <span class=\"_ _2\"></span>dalla Consob \u00e8<span class=\"_ _2\"></span> il<span class=\"_ _3e\"> </span>seguente:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>Variazioni<span class=\"_ _3e\"> </span>31/12/202231/12/2023<span class=\"_ _3e\"> </span>A Disponibilit\u00e0 liquide           <span class=\"ls0\">42.978 </span>           <span class=\"ls0\">41.457 </span>          <span class=\"ls0\">(1.521) </span>B Mezzi equivalenti a disponibilit\u00e0 liquide                   <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span> C Altre attivit\u00e0 finanziarie correnti                   <span class=\"ls0\">-</span>            <span class=\"ls0\">28.621 </span>           <span class=\"ls0\">28.621 </span>D Liquidit\u00e0 (A + B + C)           <span class=\"ls16\">42.978 </span>           <span class=\"ls16\">70.078 </span>           <span class=\"ls16\">27.100 </span>E Debito finanziario corrente (inclusi gli strumen<span class=\"_ _2\"></span>ti di<span class=\"_ _3e\"> </span>debito, ma esclusa la parte corrente del debito finanziario<span class=\"_ _3e\"> </span>non corrente)        <span class=\"ls0\">(42.880) </span>        <span class=\"ls0\">(13.231) </span>           <span class=\"ls0\">29.649 </span>F Parte corrente del debito finanziario non corrente        <span class=\"ls0\">(10.778) </span>        <span class=\"ls0\">(20.422) </span>          <span class=\"ls0\">(9.645) </span>G Indebitamento finanziario<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>corrente (E + F)        <span class=\"ls0\">(53.657) </span>        <span class=\"ls0\">(33.653) </span>           <span class=\"ls16\">20.004 </span>H Indebitamento finanziario corrente netto (G - <span class=\"ls1d\">D)</span>        <span class=\"ls0\">(10.679) </span>           <span class=\"ls16\">36.424 </span>           <span class=\"ls16\">47.103 </span>I Debito finanziario non corrente (esclusi la parte<span class=\"_ _2\"></span> corre<span class=\"_ _0\"></span>nte<span class=\"_ _3e\"> </span>e gli strumenti di debito)        <span class=\"ls0\">(73.425) </span>      <span class=\"ls0\">(157.372) </span>        <span class=\"ls0\">(83.947) </span>J Strumenti di debito                   <span class=\"ls0\">-</span>                     <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span> K Debiti commerciali e altri debiti non correnti                   <span class=\"ls0\">-</span>                     <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span> L Indebitamento finanziario non corrente (I + J + K)        <span class=\"ls0\">(73.425) </span>      <span class=\"ls0\">(157.372) </span>        <span class=\"ls0\">(83.947) </span>M Totale indebitamento finanziario (H +<span class=\"_ _2\"></span> L)        <span class=\"ls0\">(84.105) </span>      <span class=\"ls0\">(120.948) </span>        <span class=\"ls0\">(36.843) </span>Al riguardo, si segnala l\u2019attenzione sui seguenti as<span class=\"_ _2\"></span>petti:<span class=\"_ _3e\"> </span>a)<span class=\"ff9 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff5\">la voce <span class=\"_ _0\"></span>\u201cAltre attivit\u00e0 <span class=\"_ _0\"></span>finanziarie correnti\u201d <span class=\"_ _0\"></span>include le <span class=\"_ _0\"></span>attivit\u00e0 finanziarie (ad <span class=\"_ _0\"></span>esempio,<span class=\"_ _3e\"> </span></span></span>i <span class=\"_ _9\"></span>titoli <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>osseduti <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>negoziazione) <span class=\"_ _9\"></span>che <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>(i) <span class=\"_ _9\"></span>disponibilit\u00e0 <span class=\"_ _10\"></span>liquide, <span class=\"_ _9\"></span>(ii) <span class=\"_ _9\"></span>mezzi<span class=\"_ _3e\"> </span>equivalenti <span class=\"_ _15\"> </span>a <span class=\"_ _a\"> </span>disponibilit\u00e0 <span class=\"_ _15\"></span>liquide <span class=\"_ _15\"> </span>o <span class=\"_ _a\"> </span>(iii) <span class=\"_ _15\"></span>strumenti <span class=\"_ _15\"> </span>derivati <span class=\"_ _a\"> </span>utilizzati <span class=\"_ _15\"> </span>con <span class=\"_ _15\"></span>finalit\u00e0 <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>copertura;<span class=\"_ _3e\"> </span>b)<span class=\"ff9 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff5\">il <span class=\"_ _a\"> </span>\u201cdebito <span class=\"_ _15\"> </span>fin<span class=\"_ _0\"></span>anziario\u201d <span class=\"_ _15\"></span>include <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _15\"> </span>remunerato <span class=\"_ _15\"> </span>(ossia <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>debito <span class=\"_ _a\"> </span>fruttifero) <span class=\"_ _15\"></span>che<span class=\"_ _3e\"> </span></span></span>comprende, tra l\u2019al<span class=\"_ _2\"></span>tro, le passivit\u00e0<span class=\"_ _2\"></span> finanziarie rela<span class=\"_ _2\"></span>tive a contratti <span class=\"_ _2\"></span>di locazione a<span class=\"_ _2\"></span> breve<span class=\"_ _3e\"> </span>e/o a lungo termine, separatamente indicate;<span class=\"_ _3e\"> </span>c)<span class=\"ff9 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff5\">la <span class=\"_ _2\"></span>voce \u201cDebiti <span class=\"_ _2\"></span>commerci<span class=\"_ _2\"></span>ali e <span class=\"_ _2\"></span>altri <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>correnti\u201d i<span class=\"_ _2\"></span>nclude eventualmente <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>debiti<span class=\"_ _3e\"> </span></span></span>non  remunerati,  che  presentano  una  significativa  componente  di  finanziamento<span class=\"_ _3e\"> </span>implicito o esplici<span class=\"_ _2\"></span>to (ad e<span class=\"_ _2\"></span>sempio i debiti <span class=\"_ _2\"></span>verso fornitori <span class=\"_ _2\"></span>con una sc<span class=\"_ _2\"></span>adenza superiore a<span class=\"_ _3e\"> </span>12 <span class=\"ls0\">mesi), ed eventuali altri prestiti infruttiferi.<span class=\"_ _3e\"> </span></span>L<span class=\"ff5\">\u2019indebitamento <span class=\"_ _f\"> </span>finanziario <span class=\"_ _f\"> </span></span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _f\"> </span>pari <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _f\"> </span>120,9 <span class=\"_ _a\"> </span>milioni <span class=\"_ _f\"> </span>ed <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _a\"> </span>allin<span class=\"_ _0\"></span>eato <span class=\"_ _f\"> </span>al<span class=\"_ _3e\"> </span>risultato determinato secondo gli orientamenti ESMA.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "Di <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>fornisce <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>livello <span class=\"_ _2\"></span>di Gr<span class=\"_ _2\"></span>uppo, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>ciascuna <span class=\"_ _6\"></span>classe <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>rumenti <span class=\"_ _6\"></span>finanziari <span class=\"_ _2\"></span>valutati<span class=\"_ _3e\"> </span>al <span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff4\">, la <span class=\"_ _2\"></span>classificazione secondo le <span class=\"_ _2\"></span>seguenti categ<span class=\"_ _2\"></span>orie, rappresentative d<span class=\"_ _2\"></span>el grado <span class=\"_ _2\"></span>di<span class=\"_ _3e\"> </span></span></span>oggettivit\u00e0 dei criteri utilizzati <span class=\"_ _2\"></span>nella determinazione del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span>:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Livello <span class=\"_ _13\"> </span>1 <span class=\"_ _13\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _16\"> </span>strumenti <span class=\"_ _3b\"> </span>finanziari <span class=\"_ _13\"> </span>al <span class=\"_ _16\"> </span><span class=\"ff7\">fair <span class=\"_ _13\"> </span>value</span> <span class=\"_ _13\"> </span>determinato <span class=\"_ _13\"> </span>sulla <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>valori <span class=\"_ _13\"> </span>e<span class=\"_ _3e\"> </span></span></span>quotazioni osservabili direttamente da mercati attivi regolamentati;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Livello <span class=\"_ _a\"> </span>2 <span class=\"_ _f\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _f\"> </span>strumenti <span class=\"_ _a\"> </span>finanziari <span class=\"_ _a\"> </span>al <span class=\"_ _f\"> </span><span class=\"ff7\">fair <span class=\"_ _a\"> </span>value</span> <span class=\"_ _f\"> </span>determinato <span class=\"_ _a\"> </span>sulla <span class=\"_ _a\"> </span>base <span class=\"_ _f\"> </span>di <span class=\"_ _a\"> </span>formule <span class=\"_ _a\"> </span>e<span class=\"_ _3e\"> </span></span></span>metodologie <span class=\"_ _16\"> </span>che <span class=\"_ _16\"> </span>utilizzano <span class=\"_ _29\"> </span>valori <span class=\"_ _16\"> </span>prevalentemente <span class=\"_ _16\"> </span>desumibili <span class=\"_ _16\"> </span>da <span class=\"_ _16\"> </span>mercati <span class=\"_ _29\"> </span>attivi<span class=\"_ _3e\"> </span>regolamentati;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">Livello <span class=\"_ _6\"></span>3 <span class=\"_ _2\"></span><span class=\"ff5\">\u2013<span class=\"ff4\"> <span class=\"_ _2\"></span>strumenti <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _6\"></span>al <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alue<span class=\"ff4\"> <span class=\"_ _6\"></span>determinato <span class=\"_ _2\"></span>sulla <span class=\"_ _6\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>metodi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>calcolo<span class=\"_ _3e\"> </span></span></span></span></span></span></span>basati su dati non osservabili in mercati regolame<span class=\"_ _2\"></span>ntati.<span class=\"_ _3e\"> </span>I <span class=\"_ _12\"></span>contratti <span class=\"_ _12\"></span>derivati <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _12\"></span><span class=\"ff7\">interest <span class=\"_ _10\"></span>rat<span class=\"_ _2\"></span>e <span class=\"_ _10\"></span>swap<span class=\"ff4\"> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>la <span class=\"_ _10\"></span>copertura <span class=\"_ _12\"></span>tassi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>interesse <span class=\"_ _12\"></span>iscritti <span class=\"_ _12\"></span>al<span class=\"_ _3e\"> </span></span></span>fair value<span class=\"ff4\"> sono inquad<span class=\"_ _0\"></span>ra<span class=\"_ _2\"></span>bili n<span class=\"_ _0\"></span>el livello gerarchico numero 2 di valutazione del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> <span class=\"ls7\">e<span class=\"_ _3e\"> </span></span></span>sono <span class=\"_ _0\"></span>complessivamente pari a -<span class=\"_ _0\"></span> Euro 327 <span class=\"_ _0\"></span>migliaia (di cui Eu<span class=\"_ _0\"></span>ro 338 migliaia p<span class=\"_ _0\"></span>ositivi iscritti<span class=\"_ _3e\"> </span>nelle <span class=\"_ _9\"></span>\u201cAltre <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>correnti\u201d <span class=\"_ _9\"></span>ed <span class=\"_ _9\"></span>Euro <span class=\"_ _15\"></span><span class=\"ff4\">665 <span class=\"_ _10\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _9\"></span></span>negativi <span class=\"_ _9\"></span>iscritti <span class=\"_ _10\"></span>tra <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>\u201cPassivit\u00e0<span class=\"_ _3e\"> </span>finanziarie non correnti\u201d)<span class=\"ff4\">.<span class=\"_ _3e\"> </span></span>Rientrano infine nel livell<span class=\"_ _2\"></span>o 3 le passivit\u00e0 fi<span class=\"_ _2\"></span>nanziarie per <span class=\"ff7\">earn out</span> pari al 31 dicembre <span class=\"ls6\">202<span class=\"_ _2\"></span><span class=\"ls0\">3<span class=\"_ _3e\"> </span></span></span>a Euro <span class=\"ls14\">18</span>.<span class=\"ls6\">380</span> migliaia.<span class=\"_ _3e\"> </span>Nel corso <span class=\"_ _0\"></span>del periodo non vi <span class=\"_ _0\"></span>sono stati trasferimenti dal Livello <span class=\"_ _0\"></span>1 al Livello 2 <span class=\"_ _0\"></span>o al <span class=\"_ _0\"></span>Livello 3<span class=\"_ _3e\"> </span>e viceversa.<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "18.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Altre passivit\u00e0 finanziarie correnti e non correnti<span class=\"_ _3e\"> </span></span></span>Si <span class=\"_ _6\"></span>rip<span class=\"_ _0\"></span>orta <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>seguito <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>composizione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>movimentazione <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _6\"></span>altri <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanzi<span class=\"_ _2\"></span>ament<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>medio<span class=\"_ _3e\"> </span>lungo termine.<span class=\"_ _3e\"> </span><div class=\"c w137 h57 gs3e4\"><div class=\"t m0 x40 h1f y127 ffc fsa fc0 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span><span class=\"ff7\"> </span></div></div><div class=\"c w2a h57 gs3e5\"><div class=\"t m0 x5d h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Saldo<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4c h13 y127 ff4 fsa fc0 sc0 ls16 ws0\">31/12/2022<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w13 h57 gs3e6\"><div class=\"t m0 x42 h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x5a h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">aziendali </div></div><div class=\"c w12 h57 gs3e7\"><div class=\"t m0 x48 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Incrementi </div></div><div class=\"c w2a h57 gs3e8\"><div class=\"t m0 x4c h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Decrementi </div></div><div class=\"c w2c h57 gs3e9\"><div class=\"t m0 x48 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Pagamenti<span class=\"_ _3e\"> </span> </div></div><div class=\"c w2a h57 gs3ea\"><div class=\"t m0 x5d h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Saldo<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4c h13 y127 ff4 fsa fc0 sc0 ls16 ws0\">31/12/2023<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w137 h20 gs3eb\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altri finanziamenti </div></div><div class=\"c w2a h20 gs3ec\"><div class=\"t m0 x4c h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">125 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w2a h20 gs3ed\"><div class=\"t m0 x4e h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">               <span class=\"ls0\">(11) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h20 gs3ee\"><div class=\"t m0 x4c h13 y12e ff4 fsa fc0 sc0 ls15 ws0\">                <span class=\"ls16\">114 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w137 h20 gs3ef\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Debiti finanziari verso locatori </div></div><div class=\"c w2a h20 gs3f0\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">24.537 </span><span class=\"ls0\"> </span></div></div><div class=\"c w13 h20 gs3f1\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">10.161 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12 h20 gs3f2\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">4.935 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h20 gs3f3\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">(214) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h20 gs3f4\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(5.719) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h20 gs3f5\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">33.700 </span><span class=\"ls0\"> </span></div></div><div class=\"c w137 h20 gs3f6\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Altre passivit\u00e0 finanziarie </div></div><div class=\"c w2a h20 gs3f7\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">60.830 </span><span class=\"ls0\"> </span></div></div><div class=\"c w13 h20 gs3f8\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">60.518 </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h20 gs3f9\"><div class=\"t m0 x4c h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(7.930) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h20 gs3fa\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(40.481) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h20 gs3fb\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">72.937 </span><span class=\"ls0\"> </span></div></div><div class=\"c w137 h20 gs3fc\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">totale </div></div><div class=\"c w2a h20 gs3fd\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">85.493 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w13 h20 gs3fe\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">70.679 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w12 h20 gs3ff\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls16\">4.935 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w2a h20 gs400\"><div class=\"t m0 x4c h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls0\">(8.156) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2c h20 gs401\"><div class=\"t m0 x66 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">        <span class=\"ls0\">(46.200) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2a h20 gs402\"><div class=\"t m0 x42 h22 y12b ff3 fsa fc0 sc0 ls15 ws0\">         <span class=\"ls16\">106.751 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w5 h7 gs403\"><div class=\"t m0 x9 ha y2b1 ff4 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x9 ha y29b ff4 fs4 fc0 sc0 ls0 ws0\">Si riporta il dettaglio delle altre passivit\u00e0 finanziarie:<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y45e ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w12f h33 gs404\"><div class=\"t m0 x40 h1f y127 ffc fsa fc0 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span><span class=\"ff7\"> </span></div></div><div class=\"c w2c h33 gs405\"><div class=\"t m0 x5d h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">Saldo<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4c h13 y127 ff4 fsa fc0 sc0 ls16 ws0\">31/12/2022<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w6b h33 gs406\"><div class=\"t m0 x4e h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">entro 1<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x5a h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">anno<span class=\"_ _3e\"> </span> </div></div><div class=\"c w6b h33 gs407\"><div class=\"t m0 x4e h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">da 1 a 5<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4f h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">anni<span class=\"_ _3e\"> </span> </div></div><div class=\"c w42 h33 gs408\"><div class=\"t m0 x4d h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">oltre 5<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4f h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">anni<span class=\"_ _3e\"> </span> </div></div><div class=\"c w13 h33 gs409\"><div class=\"t m0 x5d h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">Saldo<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4c h13 y127 ff4 fsa fc0 sc0 ls16 ws0\">31/12/2023<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w42 h33 gs40a\"><div class=\"t m0 x4e h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">entro 1<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x5a h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">anno<span class=\"_ _3e\"> </span> </div></div><div class=\"c w6b h33 gs40b\"><div class=\"t m0 x4e h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">da 1 a 5<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4f h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">anni<span class=\"_ _3e\"> </span> </div></div><div class=\"c w43 h33 gs40c\"><div class=\"t m0 x4d h13 y1c2 ff4 fsa fc0 sc0 ls0 ws0\">oltre 5<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x4f h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">anni<span class=\"_ _3e\"> </span> </div></div><div class=\"c w12f h21 gs40d\"><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">Debiti per earn out </div></div><div class=\"c w2c h21 gs40e\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">             <span class=\"ls0\">7.023 </span><span class=\"ls0\"> </span></div></div><div class=\"c w6b h21 gs40f\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">       <span class=\"ls0\">6.662<span class=\"_ _3e\"> </span></span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w6b h21 gs410\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">          <span class=\"ls16\">361 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w13 h21 gs411\"><div class=\"t m0 x66 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">18.380 </span><span class=\"ls0\"> </span></div></div><div class=\"c w42 h21 gs412\"><div class=\"t m0 x42 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">       <span class=\"ls0\">7.560 </span><span class=\"ls0\"> </span></div></div><div class=\"c w6b h21 gs413\"><div class=\"t m0 x40 h13 y12b ff4 fsa fc0 sc0 ls15 ws0\">     <span class=\"ls0\">10.821 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12f h50 gs414\"><div class=\"t m0 x40 h13 y129 ff4 fsa fc0 sc0 ls0 ws0\">Debiti per opzioni put e<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x40 h13 y127 ff4 fsa fc0 sc0 ls0 ws0\">phantom stock option </div></div><div class=\"c w2c h50 gs415\"><div class=\"t m0 x42 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">53.807 </span><span class=\"ls0\"> </span></div></div><div class=\"c w6b h50 gs416\"><div class=\"t m0 x40 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">     <span class=\"ls0\">33.066 </span><span class=\"ls0\"> </span></div></div><div class=\"c w6b h50 gs417\"><div class=\"t m0 x40 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">     <span class=\"ls0\">20.741 </span><span class=\"ls0\"> </span></div></div><div class=\"c w13 h50 gs418\"><div class=\"t m0 x66 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls0\">54.556 </span><span class=\"ls0\"> </span></div></div><div class=\"c w42 h50 gs419\"><div class=\"t m0 x4e h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c w6b h50 gs41a\"><div class=\"t m0 x40 h13 y351 ff4 fsa fc0 sc0 ls15 ws0\">     <span class=\"ls0\">54.556 </span><span class=\"ls0\"> </span></div></div><div class=\"c w12f h20 gs41b\"><div class=\"t m0 x40 h22 y127 ff3 fsa fc0 sc0 ls0 ws0\">totale </div></div><div class=\"c w2c h20 gs41c\"><div class=\"t m0 x42 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">60.830 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w6b h20 gs41d\"><div class=\"t m0 x40 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">     <span class=\"ls16\">39.728 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w6b h20 gs41e\"><div class=\"t m0 x40 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">     <span class=\"ls16\">21.102 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w42 h20 gs41f\"><div class=\"t m0 x4e h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c w13 h20 gs420\"><div class=\"t m0 x42 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">           <span class=\"ls16\">72.937 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w42 h20 gs421\"><div class=\"t m0 x42 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">       <span class=\"ls16\">7.560 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w6b h20 gs422\"><div class=\"t m0 x40 h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">     <span class=\"ls16\">65.377 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span></div></div><div class=\"c w43 h20 gs423\"><div class=\"t m0 x4e h22 y12e ff3 fsa fc0 sc0 ls15 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></div><div class=\"c w5 h7 gs403\"><div class=\"t m0 x9 ha y7d2 ff4 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x9 ha y7d3 ff4 fs4 fc0 sc0 ls0 ws0\">Il debito <span class=\"_ _2\"></span>per <span class=\"ff7\">ear<span class=\"_ _2\"></span>n out<span class=\"ff4\"> <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>a complessivi <span class=\"_ _2\"></span>Euro 18.3<span class=\"_ _2\"></span>80 migliaia, <span class=\"_ _2\"></span>iscritto al <span class=\"_ _6\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>dicembre 2023<span class=\"_ _3e\"> </span></span></span><span class=\"ff7\"><span class=\"ff4\"> </span></span></div><div class=\"t m0 x9 ha y7d4 ff4 fs4 fc0 sc0 ls0 ws0\">si <span class=\"_ _a\"> </span>riferisce <span class=\"_ _a\"> </span>agli <span class=\"_ _a\"> </span>adeguamenti <span class=\"_ _a\"> </span>prezzo <span class=\"_ _a\"> </span>contrattualizzati <span class=\"_ _a\"> </span>verso <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>venditori <span class=\"_ _a\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>SUR <span class=\"_ _a\"> </span>(fu<span class=\"_ _0\"></span>sa <span class=\"_ _a\"> </span>in<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y7d5 ff4 fs4 fc0 sc0 ls0 ws0\">Gervasoni S.p<span class=\"_ _0\"></span>.A.)<span class=\"ff6\"> </span>per <span class=\"_ _0\"></span>Euro 946 migliaia, <span class=\"_ _0\"></span>Cubo Design <span class=\"_ _0\"></span>S.r.l. per <span class=\"_ _0\"></span>Euro 8.032 migliaia <span class=\"_ _0\"></span>e Turri<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y7d6 ff4 fs4 fc0 sc0 ls0 ws0\">S.r.l. per Euro 9.403 migliaia.<span class=\"_ _3e\"> </span><span class=\"ff6\"> </span></div><div class=\"t m0 x9 ha y7d7 ff5 fs4 fc0 sc0 ls0 ws0\">Costituisce <span class=\"_ _18\"> </span>l\u2019aggiornamento <span class=\"_ _17\"> </span>della <span class=\"_ _18\"> </span>miglior <span class=\"_ _18\"> </span>stima <span class=\"_ _17\"> </span>possibile <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>pagamento <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ifferito,<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y7d8 ff4 fs4 fc0 sc0 ls0 ws0\">predefinito <span class=\"_ _0\"></span>alla data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acquisizione e <span class=\"_ _0\"></span>contabilizzato <span class=\"_ _0\"></span>al valore <span class=\"_ _0\"></span>equo <span class=\"_ _0\"></span>al 31<span class=\"_ _0\"></span> dicembre <span class=\"_ _0\"></span>2023.<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y453 ff5 fs4 fc0 sc0 ls0 ws0\">L\u2019<span class=\"ff7\">earn <span class=\"_ _17\"> </span>out<span class=\"ff4\"> <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>i<span class=\"_ _2\"></span>nfatti <span class=\"_ _17\"> </span>direttamente <span class=\"_ _17\"> </span>lega<span class=\"_ _2\"></span>to <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>performance <span class=\"_ _17\"> </span>d<span class=\"_ _2\"></span>ella <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>acquisite,<span class=\"_ _3e\"> </span></span></span><span class=\"ff7\"><span class=\"ff4\"> </span></span></div><div class=\"t m0 x9 ha y7d9 ff5 fs4 fc0 sc0 ls0 ws0\">normalmente <span class=\"_ _6\"></span>l\u2019EBITD<span class=\"_ _0\"></span>A <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>posizione <span class=\"_ _6\"></span>finanziaria <span class=\"_ _6\"></span>nett<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>come <span class=\"_ _2\"></span>definite <span class=\"_ _6\"></span>contrattualmente <span class=\"_ _2\"></span>tra<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y7da ff4 fs4 fc0 sc0 ls0 ws0\">le <span class=\"_ _10\"></span>parti, <span class=\"_ _10\"></span>parametri <span class=\"_ _10\"></span>che <span class=\"_ _12\"></span>possono <span class=\"_ _10\"></span>differire <span class=\"_ _10\"></span>a <span class=\"_ _10\"></span>consuntivo <span class=\"_ _10\"></span>rispetto <span class=\"_ _10\"></span>alle <span class=\"_ _12\"></span>stime <span class=\"_ _10\"></span>contenute <span class=\"_ _10\"></span>nel<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y7db ff4 fs4 fc0 sc0 ls0 ws0\">business plan della societ\u00e0 target.<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y7dc ff4 fs4 fc0 sc0 ls0 ws0\">I <span class=\"_ _15\"> </span>debiti <span class=\"_ _15\"> </span>per <span class=\"_ _a\"> </span>opzioni <span class=\"_ _15\"> </span>verso <span class=\"_ _15\"> </span>i <span class=\"_ _a\"> </span>soci <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>minoranza <span class=\"_ _a\"> </span>ammonta<span class=\"ls5\">no</span> <span class=\"_ _15\"></span>a <span class=\"_ _15\"></span>Euro <span class=\"_ _15\"></span>54.556 <span class=\"_ _15\"> </span>migliaia <span class=\"_ _15\"> </span>e <span class=\"_ _a\"> </span>si<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y271 ff5 fs4 fc0 sc0 ls0 ws0\">riferiscono <span class=\"_ _15\"> </span>al <span class=\"_ _a\"> </span>valore <span class=\"_ _15\"></span>equo <span class=\"_ _15\"> </span>della <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _15\"></span>per <span class=\"_ _a\"> </span>l\u2019<span class=\"_ _2\"></span>esercizio <span class=\"_ _15\"> </span>dell\u2019opz<span class=\"_ _0\"></span>ione <span class=\"_ _a\"> </span><span class=\"ff7\">put <span class=\"_ _15\"> </span><span class=\"ff4\">(a <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>avore <span class=\"_ _15\"></span>del<span class=\"_ _3e\"> </span></span></span><span class=\"ff7\"><span class=\"ff4\"> </span></span></div><div class=\"t m0 x9 ha y272 ff4 fs4 fc0 sc0 ls0 ws0\">venditore)<span class=\"ff7\"> <span class=\"_ _10\"></span>&amp; <span class=\"_ _12\"></span>call</span> <span class=\"_ _10\"></span><span class=\"ff5\">(a <span class=\"_ _10\"></span>favore <span class=\"_ _12\"></span>del <span class=\"_ _10\"></span>Gruppo) <span class=\"_ _12\"></span>per <span class=\"_ _10\"></span>l\u2019acquisto <span class=\"_ _12\"></span>della <span class=\"_ _10\"></span>residua <span class=\"_ _12\"></span>q<span class=\"_ _0\"></span>uota <span class=\"_ _12\"></span>riferita <span class=\"_ _10\"></span>all\u20191%<span class=\"_ _3e\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x9 ha y7dd ff4 fs4 fc0 sc0 ls0 ws0\">della <span class=\"_ _f\"> </span>Cenacchi <span class=\"_ _a\"> </span>International<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>per <span class=\"_ _f\"> </span>Euro <span class=\"_ _f\"> </span>748 <span class=\"_ _a\"> </span>migliaia, <span class=\"_ _f\"> </span>al <span class=\"_ _a\"> </span>49<span class=\"_ _0\"></span>% <span class=\"_ _a\"> </span>della <span class=\"_ _f\"> </span>Flexalighting <span class=\"_ _a\"> </span>e <span class=\"_ _f\"> </span>della<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y7de ff4 fs4 fc0 sc0 ls0 ws0\">Flexalighting <span class=\"_ _10\"></span>North <span class=\"_ _10\"></span>America <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _10\"></span>Euro <span class=\"_ _10\"></span>8.725 <span class=\"_ _10\"></span>migliaia, <span class=\"_ _10\"></span>al <span class=\"_ _9\"></span>45% <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span>Gamma <span class=\"_ _10\"></span>Arredamenti<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y7df ff4 fs4 fc0 sc0 ls0 ws0\">International per <span class=\"_ _0\"></span>Euro 6.362 <span class=\"_ _0\"></span>migliaia, al 40% <span class=\"_ _0\"></span>della Cubo <span class=\"_ _0\"></span>Design per Euro <span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.484 <span class=\"_ _0\"></span>migliaia,<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y7e0 ff4 fs4 fc0 sc0 ls0 ws0\">al 49% di Axo Light per Euro 1.250 migliaia e al 49% di Turri per Euro 8.986<span class=\"_ _2\"></span> migliaia<span class=\"_ _0\"></span>.<span class=\"_ _3e\"> </span> </div><div class=\"t m0 x9 ha y7b5 ff4 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _10\"></span>finanziarie <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>ogni <span class=\"_ _9\"></span>chiusura <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>periodo, <span class=\"_ _9\"></span>sono <span class=\"_ _10\"></span>oggetto <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>attualizzazione <span class=\"_ _10\"></span>e <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span> </div></div>rimisurazione <span class=\"_ _6\"></span>rispetto <span class=\"_ _2\"></span>le <span class=\"_ _7\"></span>stime <span class=\"_ _2\"></span>iniziali <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>avevano <span class=\"_ _2\"></span>portato <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>loro <span class=\"_ _2\"></span>iscrizione. <span class=\"_ _6\"></span>I <span class=\"_ _2\"></span>valori <span class=\"_ _7\"></span>delle<span class=\"_ _3e\"> </span>passivit\u00e0  finanziarie,  infatti,  sono  influenzati  principalmente <span class=\"_ _f\"> </span>dalla  stima  di  EBITDA  e<span class=\"_ _3e\"> </span>posizione <span class=\"_ _f\"> </span>finanziaria <span class=\"_ _a\"> </span>netta <span class=\"_ _f\"> </span>nell\u2019anno <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>esercizio <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>stesse <span class=\"_ _a\"> </span>che <span class=\"_ _f\"> </span>po<span class=\"_ _0\"></span><span class=\"ff4\">ssono <span class=\"_ _f\"> </span>differire <span class=\"_ _a\"> </span>a<span class=\"_ _3e\"> </span></span>consuntivo <span class=\"_ _0\"></span>rispetto <span class=\"_ _12\"></span>alle <span class=\"_ _0\"></span>stime <span class=\"_ _12\"></span>contenute <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>business <span class=\"_ _12\"></span>plan <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _12\"></span>target <span class=\"_ _0\"></span>nell\u2019anno<span class=\"_ _3e\"> </span>della sua acquisizione.<span class=\"_ _3e\"> </span>I <span class=\"_ _0\"></span>valori, <span class=\"_ _12\"></span>opportunamente <span class=\"_ _0\"></span>attualizzati <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>opzioni <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>degli <span class=\"_ _10\"></span><span class=\"ff7\">earn<span class=\"_ _2\"></span> <span class=\"_ _12\"></span>out<span class=\"ff4\">, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>aggiornati<span class=\"_ _3e\"> </span></span></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _15\"> </span>dicembre <span class=\"_ _9\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>sulla <span class=\"_ _9\"></span>base <span class=\"_ _15\"></span>delle <span class=\"_ _9\"></span>pi\u00f9 <span class=\"_ _15\"></span>recenti <span class=\"_ _9\"></span>proiezioni <span class=\"_ _15\"></span>finanziarie <span class=\"_ _9\"></span>predisposte <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>al<span class=\"_ _3e\"> </span>management  per  ognuno <span class=\"_ _13\"> </span>degli  investimenti  indicati,  imputando  a <span class=\"_ _13\"> </span>conto  economico<span class=\"_ _3e\"> </span>l\u2019adeguamento della rispettiva passivit\u00e0 finanziaria tra gli <span class=\"_ _0\"></span>oner<span class=\"ff4\">i o <span class=\"_ _0\"></span>proventi finanziari a cui<span class=\"_ _3e\"> </span></span>si rimanda per gli opportuni dettagli.<span class=\"_ _3e\"> </span>L\u2019incremento complessivo del<span class=\"_ _2\"></span> debito nel corso <span class=\"_ _2\"></span>del periodo (Euro <span class=\"_ _2\"></span>12.107 migliaia) riflette:<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff5\">l\u2019appostazione <span class=\"_ _10\"></span>del <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>opzioni <span class=\"_ _9\"></span>e <span class=\"_ _10\"></span>dell\u2019<span class=\"_ _0\"></span><span class=\"ff7\">earn <span class=\"_ _9\"></span>out<span class=\"ff4\"> <span class=\"_ _9\"></span>prevista <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _10\"></span>le <span class=\"_ _9\"></span>aggregazioni<span class=\"_ _3e\"> </span></span></span></span></span>aziendali <span class=\"_ _9\"></span>perfezionate <span class=\"_ _9\"></span>nel <span class=\"_ _15\"></span>corso <span class=\"_ _9\"></span>dell\u2019anno <span class=\"_ _9\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _10\"></span>(Eu<span class=\"_ _0\"></span>ro <span class=\"_ _9\"></span>60.518 <span class=\"_ _9\"></span>migliaia), <span class=\"_ _a\"> </span><span class=\"ff4\">che <span class=\"_ _9\"></span>hanno<span class=\"_ _3e\"> </span></span>maturato interessi per Euro 3.308 migliaia;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">il <span class=\"_ _0\"></span>pagamento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span><span class=\"ff7\">earn <span class=\"_ _0\"></span>out<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>(Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>7.525 <span class=\"_ _12\"></span>migliaia), <span class=\"_ _0\"></span>comprensivo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>interessi<span class=\"_ _3e\"> </span></span></span>maturata pari a Euro <span class=\"ls6\">99</span> migliaia;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff5\">l\u2019esercizio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span><span class=\"ff7\">put <span class=\"_ _12\"></span>&amp; <span class=\"_ _10\"></span>call <span class=\"_ _12\"></span>option<span class=\"ff4\"> <span class=\"_ _10\"></span>e <span class=\"_ _10\"></span>della <span class=\"_ _10\"></span></span>phan<span class=\"_ _2\"></span>tom <span class=\"_ _10\"></span>stock <span class=\"_ _12\"></span>option<span class=\"ff4\"> <span class=\"_ _10\"></span>(Euro <span class=\"_ _10\"></span>32.956 <span class=\"_ _12\"></span>migliaia),<span class=\"_ _3e\"> </span></span></span></span></span>comprensivo <span class=\"_ _9\"></span>della <span class=\"_ _15\"></span>rimisurazione <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>debito <span class=\"_ _9\"></span>esist<span class=\"_ _0\"></span>ente <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _15\"></span>dicembre <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>e <span class=\"_ _15\"></span>della<span class=\"_ _3e\"> </span>quota di interessi maturata per Euro <span class=\"ls6\">44</span> migliaia;<span class=\"_ _3e\"> </span>-<span class=\"ff9\"> <span class=\"_ _28\"> </span><span class=\"ff4\">la quota <span class=\"_ _2\"></span>di interessi <span class=\"_ _2\"></span>maturata <span class=\"_ _2\"></span>nel periodo per <span class=\"_ _2\"></span>un importo <span class=\"_ _2\"></span>pari a <span class=\"_ _2\"></span>Euro 1.419 <span class=\"_ _2\"></span>migliaia e<span class=\"_ _3e\"> </span></span></span>la <span class=\"_ _10\"></span>rimisurazione <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _12\"></span>opzioni <span class=\"_ _10\"></span>ed <span class=\"_ _12\"></span><span class=\"ff7\">earn <span class=\"_ _10\"></span>out</span> <span class=\"_ _10\"></span>presenti <span class=\"_ _12\"></span>al <span class=\"_ _10\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _10\"></span>2022 <span class=\"_ _0\"></span>e<span class=\"_ _3e\"> </span>ancora esistenti al 31 dicembre 2023 per Euro -12.800 migliaia.<span class=\"_ _3e\"> </span>Si <span class=\"_ _16\"> </span>riporta <span class=\"_ _13\"> </span>il <span class=\"_ _16\"> </span>dettaglio <span class=\"_ _16\"> </span>dei <span class=\"_ _13\"> </span>debiti <span class=\"_ _16\"> </span>finanziari <span class=\"_ _16\"> </span>verso <span class=\"_ _13\"> </span>locatori <span class=\"_ _16\"> </span>riferito <span class=\"_ _13\"> </span>all\u2019applicazione <span class=\"_ _16\"> </span>del<span class=\"_ _3e\"> </span>principio contabile IFRS 16.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>entro 1<span class=\"_ _3e\"> </span>anno<span class=\"_ _3e\"> </span>da 1 a 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>oltre 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>entro 1<span class=\"_ _3e\"> </span>anno<span class=\"_ _3e\"> </span>da 1 a 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>oltre 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>Debiti per locazioni IFRS 16           <span class=\"ls0\">24.537 </span>       <span class=\"ls0\">3.152 </span>     <span class=\"ls0\">13.051 </span>       <span class=\"ls0\">8.335 </span>           <span class=\"ls0\">33.700 </span>       <span class=\"ls0\">5.671 </span>     <span class=\"ls0\">17.969 </span>     <span class=\"ls0\">10.061 </span>totale           <span class=\"ls16\">24.537 </span>       <span class=\"ls16\">3.152 </span>     <span class=\"ls16\">13.051 </span>       <span class=\"ls16\">8.335 </span>           <span class=\"ls16\">33.700 </span>       <span class=\"ls16\">5.671 </span>     <span class=\"ls16\">17.969 </span>     <span class=\"ls16\">10.061 </span>L\u2019importo \u00e8 <span class=\"_ _0\"></span>stato determinato <span class=\"_ _0\"></span>attualizzando i canon<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span><span class=\"ff4\">previsti dai <span class=\"_ _0\"></span>contratti di locaz<span class=\"_ _0\"></span>ione in<span class=\"_ _3e\"> </span></span>essere, in particolare quelli immobiliari.<span class=\"_ _3e\"> </span>L\u2019incremento <span class=\"_ _9\"></span>dell\u2019anno <span class=\"_ _9\"></span>fa <span class=\"_ _9\"></span>riferimento <span class=\"_ _9\"></span>alle <span class=\"_ _9\"></span>aggregazioni <span class=\"_ _9\"></span>aziendali <span class=\"_ _15\"></span><span class=\"ff4\">e <span class=\"_ _9\"></span>a <span class=\"_ _10\"></span>n<span class=\"_ _0\"></span>uovi <span class=\"_ _9\"></span>contratti <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span></span>locazione immobiliare a uso ufficio e a uso industriale.<span class=\"_ _3e\"> </span>In <span class=\"_ _13\"> </span>merito <span class=\"_ _13\"> </span><span class=\"ff5\">all\u2019indebitamento <span class=\"_ _13\"> </span>finanziario <span class=\"_ _13\"> </span>netto  d<span class=\"_ _0\"></span>el <span class=\"_ _13\"> </span>Gruppo, <span class=\"_ _13\"> </span>si <span class=\"_ _13\"> </span>riportano <span class=\"_ _3b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>seguito <span class=\"_ _13\"> </span>le<span class=\"_ _3e\"> </span></span>informazioni <span class=\"_ _15\"> </span>finanziarie <span class=\"_ _15\"> </span>pred<span class=\"_ _0\"></span>isposte <span class=\"_ _15\"></span>secondo <span class=\"_ _15\"> </span>lo <span class=\"_ _15\"> </span>schema <span class=\"_ _a\"> </span>richiesto <span class=\"_ _15\"></span>dalla <span class=\"_ _a\"> </span>comunicazione<span class=\"_ _3e\"> </span>CONSOB, <span class=\"_ _a\"> </span>aggiornate <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>quanto <span class=\"_ _a\"> </span>previsto <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>all\u2019orientamento<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>ESM<span class=\"_ _0\"></span>A <span class=\"_ _15\"> </span>32<span class=\"_ _0\"></span><span class=\"ff4\">-382-1138 <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>4<span class=\"_ _3e\"> </span></span>marzo <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>cos\u00ec <span class=\"_ _12\"></span>come <span class=\"_ _0\"></span>recepito <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>richiamo d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>attenzione <span class=\"_ _0\"></span>CONSOB n<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>5/21 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>29 <span class=\"_ _0\"></span>aprile<span class=\"_ _3e\"> </span>2021 <span class=\"_ _9\"></span>manifestando <span class=\"_ _10\"></span>l\u2019intenzione <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>conformare <span class=\"_ _10\"></span>le <span class=\"_ _9\"></span>proprie <span class=\"_ _9\"></span>prassi <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>vigilanza <span class=\"_ _9\"></span>ai <span class=\"_ _10\"></span>suddetti<span class=\"_ _3e\"> </span>orientamenti ESMA.<span class=\"_ _3e\"> </span>L\u2019indebitamento finanzia<span class=\"_ _2\"></span>rio del Gruppo <span class=\"_ _2\"></span>IDB secondo lo<span class=\"_ _2\"></span> schema adottato <span class=\"_ _2\"></span>dalla Consob \u00e8<span class=\"_ _2\"></span> il<span class=\"_ _3e\"> </span>seguente:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>Variazioni<span class=\"_ _3e\"> </span>31/12/202231/12/2023<span class=\"_ _3e\"> </span>A Disponibilit\u00e0 liquide           <span class=\"ls0\">42.978 </span>           <span class=\"ls0\">41.457 </span>          <span class=\"ls0\">(1.521) </span>B Mezzi equivalenti a disponibilit\u00e0 liquide                   <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span> C Altre attivit\u00e0 finanziarie correnti                   <span class=\"ls0\">-</span>            <span class=\"ls0\">28.621 </span>           <span class=\"ls0\">28.621 </span>D Liquidit\u00e0 (A + B + C)           <span class=\"ls16\">42.978 </span>           <span class=\"ls16\">70.078 </span>           <span class=\"ls16\">27.100 </span>E Debito finanziario corrente (inclusi gli strumen<span class=\"_ _2\"></span>ti di<span class=\"_ _3e\"> </span>debito, ma esclusa la parte corrente del debito finanziario<span class=\"_ _3e\"> </span>non corrente)        <span class=\"ls0\">(42.880) </span>        <span class=\"ls0\">(13.231) </span>           <span class=\"ls0\">29.649 </span>F Parte corrente del debito finanziario non corrente        <span class=\"ls0\">(10.778) </span>        <span class=\"ls0\">(20.422) </span>          <span class=\"ls0\">(9.645) </span>G Indebitamento finanziario<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>corrente (E + F)        <span class=\"ls0\">(53.657) </span>        <span class=\"ls0\">(33.653) </span>           <span class=\"ls16\">20.004 </span>H Indebitamento finanziario corrente netto (G - <span class=\"ls1d\">D)</span>        <span class=\"ls0\">(10.679) </span>           <span class=\"ls16\">36.424 </span>           <span class=\"ls16\">47.103 </span>I Debito finanziario non corrente (esclusi la parte<span class=\"_ _2\"></span> corre<span class=\"_ _0\"></span>nte<span class=\"_ _3e\"> </span>e gli strumenti di debito)        <span class=\"ls0\">(73.425) </span>      <span class=\"ls0\">(157.372) </span>        <span class=\"ls0\">(83.947) </span>J Strumenti di debito                   <span class=\"ls0\">-</span>                     <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span> K Debiti commerciali e altri debiti non correnti                   <span class=\"ls0\">-</span>                     <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span> L Indebitamento finanziario non corrente (I + J + K)        <span class=\"ls0\">(73.425) </span>      <span class=\"ls0\">(157.372) </span>        <span class=\"ls0\">(83.947) </span>M Totale indebitamento finanziario (H +<span class=\"_ _2\"></span> L)        <span class=\"ls0\">(84.105) </span>      <span class=\"ls0\">(120.948) </span>        <span class=\"ls0\">(36.843) </span>Al riguardo, si segnala l\u2019attenzione sui seguenti as<span class=\"_ _2\"></span>petti:<span class=\"_ _3e\"> </span>a)<span class=\"ff9 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff5\">la voce <span class=\"_ _0\"></span>\u201cAltre attivit\u00e0 <span class=\"_ _0\"></span>finanziarie correnti\u201d <span class=\"_ _0\"></span>include le <span class=\"_ _0\"></span>attivit\u00e0 finanziarie (ad <span class=\"_ _0\"></span>esempio,<span class=\"_ _3e\"> </span></span></span>i <span class=\"_ _9\"></span>titoli <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>osseduti <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>negoziazione) <span class=\"_ _9\"></span>che <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>(i) <span class=\"_ _9\"></span>disponibilit\u00e0 <span class=\"_ _10\"></span>liquide, <span class=\"_ _9\"></span>(ii) <span class=\"_ _9\"></span>mezzi<span class=\"_ _3e\"> </span>equivalenti <span class=\"_ _15\"> </span>a <span class=\"_ _a\"> </span>disponibilit\u00e0 <span class=\"_ _15\"></span>liquide <span class=\"_ _15\"> </span>o <span class=\"_ _a\"> </span>(iii) <span class=\"_ _15\"></span>strumenti <span class=\"_ _15\"> </span>derivati <span class=\"_ _a\"> </span>utilizzati <span class=\"_ _15\"> </span>con <span class=\"_ _15\"></span>finalit\u00e0 <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>copertura;<span class=\"_ _3e\"> </span>b)<span class=\"ff9 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff5\">il <span class=\"_ _a\"> </span>\u201cdebito <span class=\"_ _15\"> </span>fin<span class=\"_ _0\"></span>anziario\u201d <span class=\"_ _15\"></span>include <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _15\"> </span>remunerato <span class=\"_ _15\"> </span>(ossia <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>debito <span class=\"_ _a\"> </span>fruttifero) <span class=\"_ _15\"></span>che<span class=\"_ _3e\"> </span></span></span>comprende, tra l\u2019al<span class=\"_ _2\"></span>tro, le passivit\u00e0<span class=\"_ _2\"></span> finanziarie rela<span class=\"_ _2\"></span>tive a contratti <span class=\"_ _2\"></span>di locazione a<span class=\"_ _2\"></span> breve<span class=\"_ _3e\"> </span>e/o a lungo termine, separatamente indicate;<span class=\"_ _3e\"> </span>c)<span class=\"ff9 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff5\">la <span class=\"_ _2\"></span>voce \u201cDebiti <span class=\"_ _2\"></span>commerci<span class=\"_ _2\"></span>ali e <span class=\"_ _2\"></span>altri <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>correnti\u201d i<span class=\"_ _2\"></span>nclude eventualmente <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>debiti<span class=\"_ _3e\"> </span></span></span>non  remunerati,  che  presentano  una  significativa  componente  di  finanziamento<span class=\"_ _3e\"> </span>implicito o esplici<span class=\"_ _2\"></span>to (ad e<span class=\"_ _2\"></span>sempio i debiti <span class=\"_ _2\"></span>verso fornitori <span class=\"_ _2\"></span>con una sc<span class=\"_ _2\"></span>adenza superiore a<span class=\"_ _3e\"> </span>12 <span class=\"ls0\">mesi), ed eventuali altri prestiti infruttiferi.<span class=\"_ _3e\"> </span></span>L<span class=\"ff5\">\u2019indebitamento <span class=\"_ _f\"> </span>finanziario <span class=\"_ _f\"> </span></span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _f\"> </span>pari <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _f\"> </span>120,9 <span class=\"_ _a\"> </span>milioni <span class=\"_ _f\"> </span>ed <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _a\"> </span>allin<span class=\"_ _0\"></span>eato <span class=\"_ _f\"> </span>al<span class=\"_ _3e\"> </span>risultato determinato secondo gli orientamenti ESMA.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>entro 1<span class=\"_ _3e\"> </span>anno<span class=\"_ _3e\"> </span>Debiti per earn out             <span class=\"ls0\">7.023 </span>       <span class=\"ls0\">6.662<span class=\"_ _3e\"> </span></span>Debiti per opzioni put e<span class=\"_ _3e\"> </span>phantom stock option           <span class=\"ls0\">53.807 </span>     <span class=\"ls0\">33.066 </span>totale           <span class=\"ls16\">60.830 </span>     <span class=\"ls16\">39.728 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "da 1 a 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>oltre 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>entro 1<span class=\"_ _3e\"> </span>anno<span class=\"_ _3e\"> </span>da 1 a 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>oltre 5<span class=\"_ _3e\"> </span>anni<span class=\"_ _3e\"> </span>         <span class=\"ls16\">361 </span>           <span class=\"ls0\">18.380 </span>       <span class=\"ls0\">7.560 </span>     <span class=\"ls0\">10.821 </span>   <span class=\"ls0\">20.741 </span>           <span class=\"ls0\">54.556 </span>              <span class=\"ls0\">-</span>       <span class=\"ls0\">54.556 </span>   <span class=\"ls16\">21.102 </span>              <span class=\"ls0\">-</span>             <span class=\"ls16\">72.937 </span>       <span class=\"ls16\">7.560 </span>     <span class=\"ls16\">65.377 </span>              <span class=\"ls0\">-</span>  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "In <span class=\"_ _13\"> </span>merito <span class=\"_ _13\"> </span><span class=\"ff5\">all\u2019indebitamento <span class=\"_ _13\"> </span>finanziario <span class=\"_ _13\"> </span>netto  d<span class=\"_ _0\"></span>el <span class=\"_ _13\"> </span>Gruppo, <span class=\"_ _13\"> </span>si <span class=\"_ _13\"> </span>riportano <span class=\"_ _3b\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>seguito <span class=\"_ _13\"> </span>le<span class=\"_ _3e\"> </span></span>informazioni <span class=\"_ _15\"> </span>finanziarie <span class=\"_ _15\"> </span>pred<span class=\"_ _0\"></span>isposte <span class=\"_ _15\"></span>secondo <span class=\"_ _15\"> </span>lo <span class=\"_ _15\"> </span>schema <span class=\"_ _a\"> </span>richiesto <span class=\"_ _15\"></span>dalla <span class=\"_ _a\"> </span>comunicazione<span class=\"_ _3e\"> </span>CONSOB, <span class=\"_ _a\"> </span>aggiornate <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>quanto <span class=\"_ _a\"> </span>previsto <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>all\u2019orientamento<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>ESM<span class=\"_ _0\"></span>A <span class=\"_ _15\"> </span>32<span class=\"_ _0\"></span><span class=\"ff4\">-382-1138 <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>4<span class=\"_ _3e\"> </span></span>marzo <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>cos\u00ec <span class=\"_ _12\"></span>come <span class=\"_ _0\"></span>recepito <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>richiamo d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>attenzione <span class=\"_ _0\"></span>CONSOB n<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>5/21 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>29 <span class=\"_ _0\"></span>aprile<span class=\"_ _3e\"> </span>2021 <span class=\"_ _9\"></span>manifestando <span class=\"_ _10\"></span>l\u2019intenzione <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>conformare <span class=\"_ _10\"></span>le <span class=\"_ _9\"></span>proprie <span class=\"_ _9\"></span>prassi <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>vigilanza <span class=\"_ _9\"></span>ai <span class=\"_ _10\"></span>suddetti<span class=\"_ _3e\"> </span>orientamenti ESMA.<span class=\"_ _3e\"> </span>L\u2019indebitamento finanzia<span class=\"_ _2\"></span>rio del Gruppo <span class=\"_ _2\"></span>IDB secondo lo<span class=\"_ _2\"></span> schema adottato <span class=\"_ _2\"></span>dalla Consob \u00e8<span class=\"_ _2\"></span> il<span class=\"_ _3e\"> </span>seguente:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>Variazioni<span class=\"_ _3e\"> </span>31/12/202231/12/2023<span class=\"_ _3e\"> </span>A Disponibilit\u00e0 liquide           <span class=\"ls0\">42.978 </span>           <span class=\"ls0\">41.457 </span>          <span class=\"ls0\">(1.521) </span>B Mezzi equivalenti a disponibilit\u00e0 liquide                   <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span> C Altre attivit\u00e0 finanziarie correnti                   <span class=\"ls0\">-</span>            <span class=\"ls0\">28.621 </span>           <span class=\"ls0\">28.621 </span>D Liquidit\u00e0 (A + B + C)           <span class=\"ls16\">42.978 </span>           <span class=\"ls16\">70.078 </span>           <span class=\"ls16\">27.100 </span>E Debito finanziario corrente (inclusi gli strumen<span class=\"_ _2\"></span>ti di<span class=\"_ _3e\"> </span>debito, ma esclusa la parte corrente del debito finanziario<span class=\"_ _3e\"> </span>non corrente)        <span class=\"ls0\">(42.880) </span>        <span class=\"ls0\">(13.231) </span>           <span class=\"ls0\">29.649 </span>F Parte corrente del debito finanziario non corrente        <span class=\"ls0\">(10.778) </span>        <span class=\"ls0\">(20.422) </span>          <span class=\"ls0\">(9.645) </span>G Indebitamento finanziario<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>corrente (E + F)        <span class=\"ls0\">(53.657) </span>        <span class=\"ls0\">(33.653) </span>           <span class=\"ls16\">20.004 </span>H Indebitamento finanziario corrente netto (G - <span class=\"ls1d\">D)</span>        <span class=\"ls0\">(10.679) </span>           <span class=\"ls16\">36.424 </span>           <span class=\"ls16\">47.103 </span>I Debito finanziario non corrente (esclusi la parte<span class=\"_ _2\"></span> corre<span class=\"_ _0\"></span>nte<span class=\"_ _3e\"> </span>e gli strumenti di debito)        <span class=\"ls0\">(73.425) </span>      <span class=\"ls0\">(157.372) </span>        <span class=\"ls0\">(83.947) </span>J Strumenti di debito                   <span class=\"ls0\">-</span>                     <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span> K Debiti commerciali e altri debiti non correnti                   <span class=\"ls0\">-</span>                     <span class=\"ls0\">-</span>                    <span class=\"ls0\">-</span> L Indebitamento finanziario non corrente (I + J + K)        <span class=\"ls0\">(73.425) </span>      <span class=\"ls0\">(157.372) </span>        <span class=\"ls0\">(83.947) </span>M Totale indebitamento finanziario (H +<span class=\"_ _2\"></span> L)        <span class=\"ls0\">(84.105) </span>      <span class=\"ls0\">(120.948) </span>        <span class=\"ls0\">(36.843) </span>Al riguardo, si segnala l\u2019attenzione sui seguenti as<span class=\"_ _2\"></span>petti:<span class=\"_ _3e\"> </span>a)<span class=\"ff9 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff5\">la voce <span class=\"_ _0\"></span>\u201cAltre attivit\u00e0 <span class=\"_ _0\"></span>finanziarie correnti\u201d <span class=\"_ _0\"></span>include le <span class=\"_ _0\"></span>attivit\u00e0 finanziarie (ad <span class=\"_ _0\"></span>esempio,<span class=\"_ _3e\"> </span></span></span>i <span class=\"_ _9\"></span>titoli <span class=\"_ _10\"></span>p<span class=\"_ _0\"></span>osseduti <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>negoziazione) <span class=\"_ _9\"></span>che <span class=\"_ _10\"></span>non <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>(i) <span class=\"_ _9\"></span>disponibilit\u00e0 <span class=\"_ _10\"></span>liquide, <span class=\"_ _9\"></span>(ii) <span class=\"_ _9\"></span>mezzi<span class=\"_ _3e\"> </span>equivalenti <span class=\"_ _15\"> </span>a <span class=\"_ _a\"> </span>disponibilit\u00e0 <span class=\"_ _15\"></span>liquide <span class=\"_ _15\"> </span>o <span class=\"_ _a\"> </span>(iii) <span class=\"_ _15\"></span>strumenti <span class=\"_ _15\"> </span>derivati <span class=\"_ _a\"> </span>utilizzati <span class=\"_ _15\"> </span>con <span class=\"_ _15\"></span>finalit\u00e0 <span class=\"_ _a\"> </span>di<span class=\"_ _3e\"> </span>copertura;<span class=\"_ _3e\"> </span>b)<span class=\"ff9 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff5\">il <span class=\"_ _a\"> </span>\u201cdebito <span class=\"_ _15\"> </span>fin<span class=\"_ _0\"></span>anziario\u201d <span class=\"_ _15\"></span>include <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _15\"> </span>remunerato <span class=\"_ _15\"> </span>(ossia <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>debito <span class=\"_ _a\"> </span>fruttifero) <span class=\"_ _15\"></span>che<span class=\"_ _3e\"> </span></span></span>comprende, tra l\u2019al<span class=\"_ _2\"></span>tro, le passivit\u00e0<span class=\"_ _2\"></span> finanziarie rela<span class=\"_ _2\"></span>tive a contratti <span class=\"_ _2\"></span>di locazione a<span class=\"_ _2\"></span> breve<span class=\"_ _3e\"> </span>e/o a lungo termine, separatamente indicate;<span class=\"_ _3e\"> </span>c)<span class=\"ff9 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff5\">la <span class=\"_ _2\"></span>voce \u201cDebiti <span class=\"_ _2\"></span>commerci<span class=\"_ _2\"></span>ali e <span class=\"_ _2\"></span>altri <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>correnti\u201d i<span class=\"_ _2\"></span>nclude eventualmente <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>debiti<span class=\"_ _3e\"> </span></span></span>non  remunerati,  che  presentano  una  significativa  componente  di  finanziamento<span class=\"_ _3e\"> </span>implicito o esplici<span class=\"_ _2\"></span>to (ad e<span class=\"_ _2\"></span>sempio i debiti <span class=\"_ _2\"></span>verso fornitori <span class=\"_ _2\"></span>con una sc<span class=\"_ _2\"></span>adenza superiore a<span class=\"_ _3e\"> </span>12 <span class=\"ls0\">mesi), ed eventuali altri prestiti infruttiferi.<span class=\"_ _3e\"> </span></span>L<span class=\"ff5\">\u2019indebitamento <span class=\"_ _f\"> </span>finanziario <span class=\"_ _f\"> </span></span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _f\"> </span>pari <span class=\"_ _f\"> </span>a <span class=\"_ _a\"> </span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _f\"> </span>120,9 <span class=\"_ _a\"> </span>milioni <span class=\"_ _f\"> </span>ed <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _a\"> </span>allin<span class=\"_ _0\"></span>eato <span class=\"_ _f\"> </span>al<span class=\"_ _3e\"> </span>risultato determinato secondo gli orientamenti ESMA.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "19.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Imposte differite<span class=\"_ _3e\"> </span></span></span>Le <span class=\"_ _15\"></span>tabelle <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>seguono <span class=\"_ _15\"></span>illustrano <span class=\"_ _15\"> </span>la <span class=\"_ _15\"></span>movimentazione <span class=\"_ _15\"></span>delle <span class=\"_ _15\"></span>imposte <span class=\"_ _15\"></span>differite <span class=\"_ _a\"> </span>passive <span class=\"_ _15\"> </span>e<span class=\"_ _3e\"> </span>attive <span class=\"_ _a\"> </span>(queste <span class=\"_ _15\"> </span>ultime <span class=\"_ _a\"> </span>iscritte <span class=\"_ _a\"> </span>nelle <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _a\"> </span>non <span class=\"_ _a\"> </span>correnti <span class=\"_ _15\"> </span>della <span class=\"_ _a\"> </span>Situazione <span class=\"_ _15\"></span>patrimoniale<span class=\"_ _0\"></span>-<span class=\"_ _3e\"> </span>finanziaria) <span class=\"_ _10\"></span>nel <span class=\"_ _10\"></span>corso <span class=\"_ _10\"></span>del <span class=\"_ _10\"></span>2023 <span class=\"_ _10\"></span>con <span class=\"_ _10\"></span>l\u2019evidenza <span class=\"_ _10\"></span>del<span class=\"_ _2\"></span>la <span class=\"_ _10\"></span>natura <span class=\"_ _10\"></span>delle <span class=\"_ _10\"></span>differenze <span class=\"_ _10\"></span>temporanee<span class=\"_ _3e\"> </span>che le hanno generate.<span class=\"_ _3e\"> </span>Imposte anticipate<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni aziendali<span class=\"_ _3e\"> </span>IncrementiDecrementi<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Ammortamenti                <span class=\"ls16\">126 </span>                    <span class=\"ls16\">2 </span>                <span class=\"ls16\">129 </span>Avviamento                <span class=\"ls16\">338 </span>                     <span class=\"ls16\">4 </span>                    <span class=\"ls16\">9 </span>                <span class=\"ls16\">352 </span>Svalutazione crediti                <span class=\"ls16\">222 </span>                 <span class=\"ls16\">127 </span>             <span class=\"ls0\">(214) </span>                <span class=\"ls16\">134 </span>Svalutazione magazzino                <span class=\"ls16\">499 </span>                 <span class=\"ls16\">691 </span>                <span class=\"ls16\">282 </span>             <span class=\"ls0\">1.471 </span>TFR IAS 19                 <span class=\"ls0\">(6) </span>                <span class=\"ls0\">(17) </span>                  <span class=\"ls16\">70 </span>                  <span class=\"ls16\">47 </span>Locazioni IFRS 16                <span class=\"ls16\">264 </span>                <span class=\"ls16\">151 </span>                <span class=\"ls16\">415 </span>Contratti derivati                    <span class=\"ls16\">0 </span>                <span class=\"ls16\">159 </span>                <span class=\"ls16\">159 </span>Indennit\u00e0 agenti                  <span class=\"ls16\">87 </span>                 <span class=\"ls0\">(5) </span>                  <span class=\"ls16\">82 </span>Benefici dipendenti e amministratori                <span class=\"ls16\">115 </span>                <span class=\"ls16\">305 </span>                <span class=\"ls16\">420 </span>Rivalutazioni                <span class=\"ls16\">304 </span>               <span class=\"ls0\">(44) </span>                <span class=\"ls16\">260 </span>Phantom stock option                <span class=\"ls16\">600 </span>             <span class=\"ls0\">(600) </span>Altri                  <span class=\"ls16\">75 </span>                 <span class=\"ls16\">240 </span>             <span class=\"ls0\">(136) </span>                <span class=\"ls16\">179 </span>totale             <span class=\"ls16\">2.624 </span>              <span class=\"ls16\">1.044 </span>                <span class=\"ls16\">978 </span>             <span class=\"ls0\">(999) </span>             <span class=\"ls16\">3.648 </span>Le <span class=\"_ _13\"> </span>attivit\u00e0 <span class=\"_ _3b\"> </span>per <span class=\"_ _13\"> </span>imposte <span class=\"_ _13\"> </span>anticipate <span class=\"_ _13\"> </span>iscritte <span class=\"_ _13\"> </span><span class=\"ff5\">nell\u2019attivo  alla <span class=\"_ _13\"> </span>voce <span class=\"_ _13\"> </span>\u201cAttivit\u00e0 <span class=\"_ _3b\"> </span>p<span class=\"_ _0\"></span>er  Imposte<span class=\"_ _3e\"> </span></span>anticipate\u201d <span class=\"_ _12\"></span><span class=\"ff4\">includono <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>ben<span class=\"_ _0\"></span>eficio <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>costi <span class=\"_ _0\"></span>ripresi <span class=\"_ _12\"></span>fiscalmente <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>via <span class=\"_ _0\"></span>temporanea. <span class=\"_ _12\"></span>Si <span class=\"_ _12\"></span>sono,<span class=\"_ _3e\"> </span></span>infatti, <span class=\"_ _10\"></span>ritenuti <span class=\"_ _10\"></span>soddisfatti <span class=\"_ _10\"></span>i <span class=\"_ _10\"></span>requisiti <span class=\"_ _10\"></span>per <span class=\"_ _9\"></span>l\u2019iscri<span class=\"_ _2\"></span>zione <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>imposte <span class=\"_ _10\"></span>anticipate <span class=\"_ _10\"></span>previste <span class=\"_ _10\"></span>dallo<span class=\"_ _3e\"> </span>IAS 12.<span class=\"_ _3e\"> </span>La <span class=\"_ _29\"> </span>voce <span class=\"_ _29\"> </span>\u201cAltri\u201d <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _29\"> </span>composta <span class=\"_ _29\"> </span>prevalentemente <span class=\"_ _16\"> </span>dalla <span class=\"_ _29\"> </span>fiscalit\u00e0 <span class=\"_ _29\"> </span>differita <span class=\"_ _16\"> </span>generata <span class=\"_ _29\"> </span>dalla<span class=\"_ _3e\"> </span>rimisurazione del debito finanziario per <span class=\"ff7\">phantom stock option</span>.<span class=\"_ _3e\"> </span>Imposte differite<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendali<span class=\"_ _3e\"> </span>IncrementiDecrementi<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Marchi             <span class=\"ls0\">4.882 </span>              <span class=\"ls0\">6.749 </span>                <span class=\"ls16\">272 </span>           <span class=\"ls0\">11.903<span class=\"_ _3e\"> </span></span>Modelli             <span class=\"ls0\">1.627 </span>             <span class=\"ls0\">(227) </span>             <span class=\"ls0\">1.400<span class=\"_ _3e\"> </span></span>Relazioni con la clientela e portafoglio ordini             <span class=\"ls0\">5.354 </span>              <span class=\"ls0\">7.916 </span>          <span class=\"ls0\">(1.266) </span>           <span class=\"ls0\">12.004<span class=\"_ _3e\"> </span></span>Terreni e fabbricati                <span class=\"ls16\">290 </span>                <span class=\"ls16\">290<span class=\"_ _3e\"> </span></span>Contratti derivati                  <span class=\"ls16\">55 </span>                   <span class=\"ls16\">92 </span>               <span class=\"ls0\">(66) </span>                  <span class=\"ls16\">81<span class=\"_ _3e\"> </span></span>Altri                    <span class=\"ls16\">9 </span>                   <span class=\"ls16\">49 </span>               <span class=\"ls0\">(24) </span>                  <span class=\"ls16\">34<span class=\"_ _3e\"> </span></span>totale           <span class=\"ls16\">12.216 </span>            <span class=\"ls16\">14.806 </span>                <span class=\"ls16\">272 </span>          <span class=\"ls0\">(1.582) </span>           <span class=\"ls16\">25.712<span class=\"_ _3e\"> </span></span>Come <span class=\"_ _18\"> </span>evidenziato <span class=\"_ _18\"> </span>nella <span class=\"_ _17\"> </span>tabella, <span class=\"_ _18\"> </span>le <span class=\"_ _18\"> </span>imposte <span class=\"_ _18\"> </span>differite <span class=\"_ _18\"> </span>si <span class=\"_ _18\"> </span>riferiscono <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>rincipalmente<span class=\"_ _3e\"> </span>all\u2019effetto <span class=\"_ _12\"></span>fiscale <span class=\"_ _10\"></span>sull\u2019allo<span class=\"_ _2\"></span>cazione <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>parte <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>prezzo <span class=\"_ _12\"></span>pagat<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span><span class=\"ff4 ls7\">e <span class=\"_ _12\"></span><span class=\"ls0\">acqu<span class=\"_ _0\"></span>isizioni <span class=\"_ _12\"></span>(PPA) <span class=\"_ _12\"></span>sul<span class=\"_ _3e\"> </span></span></span>valore <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>March<span class=\"_ _0\"></span>i, <span class=\"_ _7\"></span>Modelli, <span class=\"_ _2\"></span>delle <span class=\"_ _6\"></span>Relazioni <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>clientela <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>del <span class=\"_ _7\"></span>Po<span class=\"_ _0\"></span>rtafoglio <span class=\"_ _7\"></span>ordini<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>secondo<span class=\"_ _3e\"> </span>quanto gi\u00e0 descritto nella Nota 2.<span class=\"_ _3e\"> </span>32.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Imposte<span class=\"_ _3e\"> </span></span></span>Riportiamo di seguito la composizione della voce:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Imposte correnti             <span class=\"ls0\">8.104 </span>           <span class=\"ls0\">10.171 </span>Imposte anticipate                  <span class=\"ls16\">64 </span>                <span class=\"ls16\">286 </span>Imposte differite          <span class=\"ls0\">(1.104) </span>          <span class=\"ls0\">(1.239) </span>Totale             <span class=\"ls16\">7.064 </span>             <span class=\"ls16\">9.218 </span>Per <span class=\"_ _15\"> </span>la <span class=\"_ _15\"></span>movimentazione <span class=\"_ _9\"></span>delle <span class=\"_ _15\"> </span>imposte <span class=\"_ _15\"> </span>differite <span class=\"_ _15\"></span>attive <span class=\"_ _15\"></span>e <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>assive <span class=\"_ _9\"></span>si <span class=\"_ _15\"> </span>rinvia <span class=\"_ _15\"></span>all\u2019informativa<span class=\"_ _3e\"> </span>inclusa <span class=\"_ _a\"> </span>nella <span class=\"_ _f\"> </span>Nota <span class=\"_ _a\"> </span><span class=\"ls6\">19</span> <span class=\"_ _a\"> </span>delle <span class=\"_ _f\"> </span>corrispondenti <span class=\"_ _a\"> </span>poste <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>atrimoniali, <span class=\"_ _a\"> </span>nonch\u00e9 <span class=\"_ _a\"> </span>alle <span class=\"_ _a\"> </span>indicazioni<span class=\"_ _3e\"> </span>fornite nella Nota <span class=\"ls6\">14</span> <span class=\"ff5\">\u201cPatrimonio Netto\u201d.<span class=\"_ _3e\"> </span></span>Si <span class=\"_ _9\"></span>riporta <span class=\"_ _15\"></span>di <span class=\"_ _9\"></span>seguito <span class=\"_ _9\"></span>la <span class=\"_ _15\"></span>tabella <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>riconciliazione <span class=\"_ _9\"></span>dell\u2019onere <span class=\"_ _9\"></span>fiscale <span class=\"_ _15\"></span>corrente <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>l\u2019onere<span class=\"_ _3e\"> </span>fiscale teorico:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>IRES<span class=\"_ _3e\"> </span>%<span class=\"_ _3e\"> </span>IRAP<span class=\"_ _3e\"> </span>%<span class=\"_ _3e\"> </span>Reddito ante imposte           <span class=\"ls0\">37.348 </span>           <span class=\"ls0\">35.114 </span>Imposta teorica             <span class=\"ls0\">8.964 </span>24,0%             <span class=\"ls0\">1.369 </span>3,9%<span class=\"_ _3e\"> </span>Tot. imponibile differenze temporanee             <span class=\"ls0\">5.882 </span>             <span class=\"ls0\">5.600 </span>Tot. imponibile differenze permanenti        <span class=\"ls0\">(10.441) </span>           <span class=\"ls0\">18.305 </span>Imponibile fiscale consolidato           <span class=\"ls0\">32.790 </span>           <span class=\"ls0\">59.018 </span>Imposta effettiva             <span class=\"ls16\">7.870 </span>21,1%             <span class=\"ls16\">2.302 </span>6,6%",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "20.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Debiti commerciali<span class=\"_ _3e\"> </span></span></span>La voce ammonta a Euro <span class=\"ls6\">51</span>.271 migliaia.<span class=\"_ _3e\"> </span>L\u2019ammontare complessivo dei debiti risulta interamente liquidabile entro<span class=\"_ _2\"></span> 12 mesi.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendaliVariazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Debiti commerciali           <span class=\"ls0\">37.369 </span>             <span class=\"ls0\">15.411 </span>          <span class=\"ls0\">(1.510) </span>           <span class=\"ls0\">51.271 </span>totale           <span class=\"ls16\">37.369 </span>             <span class=\"ls16\">15.411 </span>          <span class=\"ls0\">(1.510) </span>           <span class=\"ls16\">51.271 </span>Con <span class=\"_ _2\"></span>riferimento <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>commerciali,<span class=\"_ _2\"></span> il<span class=\"_ _2\"></span> Gru<span class=\"_ _2\"></span>ppo <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>fa <span class=\"_ _2\"></span>ricorso a<span class=\"_ _2\"></span> nessuna <span class=\"_ _6\"></span>for<span class=\"_ _0\"></span>ma<span class=\"_ _3e\"> </span>di \u201csupply chain financing\u201d.<span class=\"_ _3e\"> </span>Si <span class=\"_ _f\"> </span>allega <span class=\"_ _a\"> </span>inoltre <span class=\"_ _f\"> </span>l\u2019ageing <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>deb<span class=\"_ _0\"></span>iti <span class=\"_ _a\"> </span>commerciali <span class=\"_ _a\"> </span>per <span class=\"_ _f\"> </span>evidenziare, <span class=\"_ _a\"> </span>in <span class=\"_ _f\"> </span>particolare <span class=\"_ _a\"> </span>per <span class=\"_ _f\"> </span>le<span class=\"_ _3e\"> </span>posizioni scadute, il periodo di ritardo.<span class=\"_ _3e\"> </span>ageing fornitori<span class=\"_ _3e\"> </span>scaduto<span class=\"_ _3e\"> </span>totale<span class=\"_ _3e\"> </span>a scaderetot. scaduto1-30 gg31<span class=\"ls0\">-60 gg</span>61<span class=\"ls0\">-90 gg</span>91<span class=\"ls0\">-120 gg</span>121<span class=\"ls0\">-150 gg</span>oltre<span class=\"_ _3e\"> </span>2022      <span class=\"ls0\">36.348 </span>           <span class=\"ls0\">1.021 </span>          <span class=\"ls16\">697 </span>            <span class=\"ls16\">23 </span>            <span class=\"ls16\">22 </span>          <span class=\"ls16\">102 </span>                <span class=\"ls16\">2 </span>          <span class=\"ls16\">176 </span>    <span class=\"ls0\">37.369 </span>2023      <span class=\"ls0\">47.165 </span>           <span class=\"ls0\">4.107 </span>       <span class=\"ls0\">1.375 </span>       <span class=\"ls0\">1.200 </span>          <span class=\"ls16\">698<span class=\"ls0\"> </span></span>         <span class=\"ls0\">- </span>              <span class=\"ls16\">71 </span>          <span class=\"ls16\">763 </span>    <span class=\"ls0\">51.271 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "22.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Altre passivit\u00e0 correnti<span class=\"_ _3e\"> </span></span></span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendaliVariazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Altri debiti tributari             <span class=\"ls0\">1.316 </span>                  <span class=\"ls16\">194 </span>                <span class=\"ls16\">368 </span>             <span class=\"ls0\">1.877 </span>Debiti verso il personale ed enti<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>prev.             <span class=\"ls0\">5.533 </span>               <span class=\"ls0\">1.931 </span>                <span class=\"ls16\">795 </span>             <span class=\"ls0\">8.259 </span>Passivit\u00e0 derivanti da contratti           <span class=\"ls0\">10.225 </span>               <span class=\"ls0\">7.421 </span>          <span class=\"ls0\">(3.215) </span>           <span class=\"ls0\">14.432 </span>Altri debiti           <span class=\"ls0\">11.005 </span>               <span class=\"ls0\">3.766 </span>             <span class=\"ls0\">(307) </span>           <span class=\"ls0\">14.463 </span>totale           <span class=\"ls16\">28.079 </span>             <span class=\"ls16\">13.312 </span>          <span class=\"ls0\">(2.360) </span>           <span class=\"ls16\">39.031 </span>I deb<span class=\"_ _0\"></span>iti verso personale ed <span class=\"_ _0\"></span>enti previdenziali si riferiscono <span class=\"_ _0\"></span>ai debiti verso <span class=\"_ _0\"></span>il personale per<span class=\"_ _3e\"> </span>retribuzioni <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>ratei <span class=\"_ _6\"></span>ferie <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>permessi, <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>debiti <span class=\"_ _2\"></span>verso <span class=\"_ _6\"></span>INPS, <span class=\"_ _2\"></span>Enasarco <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>altri <span class=\"_ _2\"></span>enti <span class=\"_ _6\"></span>previdenziali.<span class=\"_ _3e\"> </span>Le <span class=\"_ _10\"></span>passivit\u00e0 <span class=\"_ _10\"></span>contrattuali <span class=\"_ _10\"></span>derivanti <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _10\"></span>commesse <span class=\"_ _10\"></span>ammontano <span class=\"_ _10\"></span>a <span class=\"_ _9\"></span>Euro <span class=\"_ _10\"></span>14<span class=\"_ _0\"></span>.432 <span class=\"_ _10\"></span>migliaia. <span class=\"_ _10\"></span>Di<span class=\"_ _3e\"> </span>seguito si <span class=\"_ _2\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>dettaglio degli <span class=\"_ _2\"></span>acconti al <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _2\"></span>del valore <span class=\"_ _2\"></span>dell\u2019avanzamento <span class=\"_ _2\"></span>dei relativi<span class=\"_ _3e\"> </span>lavori in corso su ordinazione:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2022<span class=\"_ _3e\"> </span>Aggregazioni<span class=\"_ _3e\"> </span>aziendali<span class=\"_ _3e\"> </span>Variazioni<span class=\"_ _3e\"> </span>Saldo<span class=\"_ _3e\"> </span>31/12/2023<span class=\"_ _3e\"> </span>Acconti per lavori in corso           <span class=\"ls0\">13.597 </span>             <span class=\"ls0\">10.472 </span>          <span class=\"ls0\">(7.968) </span>           <span class=\"ls0\">16.101 </span>Lavori <span class=\"ls1d\">in</span> corso <span class=\"ls2a\">su</span> ordinazione          <span class=\"ls0\">(3.372) </span>             <span class=\"ls0\">(3.051) </span>             <span class=\"ls0\">4.754 </span>          <span class=\"ls0\">(1.669) </span>Passivit\u00e0 derivanti da contratti           <span class=\"ls16\">10.225 </span>               <span class=\"ls16\">7.421 </span>          <span class=\"ls0\">(3.215) </span>           <span class=\"ls16\">14.432 </span>Gli <span class=\"_ _10\"></span>altri <span class=\"_ _9\"></span>debiti <span class=\"_ _10\"></span>sono <span class=\"_ _9\"></span>costitui<span class=\"_ _2\"></span>ti <span class=\"_ _9\"></span>principalmente <span class=\"_ _10\"></span>da <span class=\"_ _10\"></span>altri <span class=\"_ _9\"></span>anticipi <span class=\"_ _10\"></span>ricevuti <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _10\"></span>clientela <span class=\"_ _10\"></span>per<span class=\"_ _3e\"> </span>Euro <span class=\"_ _10\"></span><span class=\"ls14\">10</span>.<span class=\"ls6\">373</span> <span class=\"_ _12\"></span>migliaia; <span class=\"_ _12\"></span>il <span class=\"_ _10\"></span>rimanente <span class=\"_ _12\"></span>importo <span class=\"_ _10\"></span>di <span class=\"_ _12\"></span>Euro <span class=\"_ _10\"></span>4.<span class=\"ls6\">091</span> <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _10\"></span>composto <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>ratei <span class=\"_ _10\"></span>e <span class=\"_ _12\"></span>risconti<span class=\"_ _3e\"> </span>passivi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>Euro <span class=\"_ _12\"></span>1.076 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>ritenute, <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>Amministratori <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span><span class=\"ls14\">36<span class=\"_ _3e\"> </span></span>migliaia e altri organi societari e altri debiti e ritenute.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "23.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Ricavi di vendita per beni e servizi<span class=\"_ _3e\"> </span></span></span>Riportiamo di <span class=\"_ _0\"></span>seguito la composizione dei ricavi di <span class=\"_ _0\"></span>vendita per <span class=\"_ _0\"></span>area di destinazione e <span class=\"_ _0\"></span>per<span class=\"_ _3e\"> </span>area strategica di affari:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Ricavi vendita Italia           <span class=\"ls0\">42.792 </span>           <span class=\"ls0\">78.146 </span>Ricavi vendita UE           <span class=\"ls0\">54.249 </span>           <span class=\"ls0\">71.990 </span>Ricavi vendita Extra UE         <span class=\"ls0\">102.443 </span>         <span class=\"ls0\">137.214 </span>Totale         <span class=\"ls16\">199.484 </span>         <span class=\"ls16\">287.350 </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Ricavi vendita Arredamento         <span class=\"ls0\">105.793 </span>         <span class=\"ls0\">119.413 </span>Ricavi vendita Illuminazione           <span class=\"ls0\">24.545 </span>           <span class=\"ls0\">28.854 </span>Ricavi vendita Luxury contract           <span class=\"ls0\">68.289 </span>           <span class=\"ls0\">85.187 </span>Ricavi vendita Cucine e sistemi                   <span class=\"ls0\">-</span>             <span class=\"ls0\">52.273 </span>Ricavi vendita Altro                <span class=\"ls16\">857 </span>             <span class=\"ls0\">1.623 </span>Totale         <span class=\"ls16\">199.484 </span>         <span class=\"ls16\">287.350 </span>La <span class=\"_ _13\"> </span>voce <span class=\"_ _13\"> </span>ammonta <span class=\"_ _13\"> </span>a  Euro <span class=\"_ _13\"> </span>287.350 <span class=\"_ _13\"> </span>migliaia. <span class=\"_ _13\"> </span>I  mercat<span class=\"_ _0\"></span>i  prin<span class=\"_ _0\"></span>cipali  sono <span class=\"_ _13\"> </span>Italia, <span class=\"_ _3b\"> </span>Fra<span class=\"_ _0\"></span>ncia,<span class=\"_ _3e\"> </span>Germania, <span class=\"_ _0\"></span>Stati Uniti, <span class=\"_ _0\"></span>Canada, <span class=\"_ _0\"></span>Cina, Regno <span class=\"_ _0\"></span>Unito <span class=\"_ _0\"></span>e Sviz<span class=\"_ _0\"></span>zera. La <span class=\"_ _0\"></span>presenza <span class=\"_ _0\"></span>del Gruppo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>in<span class=\"_ _3e\"> </span>oltre 80 nazioni con oltre 1.500 clienti.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "23.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Ricavi di vendita per beni e servizi<span class=\"_ _3e\"> </span></span></span>Riportiamo di <span class=\"_ _0\"></span>seguito la composizione dei ricavi di <span class=\"_ _0\"></span>vendita per <span class=\"_ _0\"></span>area di destinazione e <span class=\"_ _0\"></span>per<span class=\"_ _3e\"> </span>area strategica di affari:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Ricavi vendita Italia           <span class=\"ls0\">42.792 </span>           <span class=\"ls0\">78.146 </span>Ricavi vendita UE           <span class=\"ls0\">54.249 </span>           <span class=\"ls0\">71.990 </span>Ricavi vendita Extra UE         <span class=\"ls0\">102.443 </span>         <span class=\"ls0\">137.214 </span>Totale         <span class=\"ls16\">199.484 </span>         <span class=\"ls16\">287.350 </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Ricavi vendita Arredamento         <span class=\"ls0\">105.793 </span>         <span class=\"ls0\">119.413 </span>Ricavi vendita Illuminazione           <span class=\"ls0\">24.545 </span>           <span class=\"ls0\">28.854 </span>Ricavi vendita Luxury contract           <span class=\"ls0\">68.289 </span>           <span class=\"ls0\">85.187 </span>Ricavi vendita Cucine e sistemi                   <span class=\"ls0\">-</span>             <span class=\"ls0\">52.273 </span>Ricavi vendita Altro                <span class=\"ls16\">857 </span>             <span class=\"ls0\">1.623 </span>Totale         <span class=\"ls16\">199.484 </span>         <span class=\"ls16\">287.350 </span>La <span class=\"_ _13\"> </span>voce <span class=\"_ _13\"> </span>ammonta <span class=\"_ _13\"> </span>a  Euro <span class=\"_ _13\"> </span>287.350 <span class=\"_ _13\"> </span>migliaia. <span class=\"_ _13\"> </span>I  mercat<span class=\"_ _0\"></span>i  prin<span class=\"_ _0\"></span>cipali  sono <span class=\"_ _13\"> </span>Italia, <span class=\"_ _3b\"> </span>Fra<span class=\"_ _0\"></span>ncia,<span class=\"_ _3e\"> </span>Germania, <span class=\"_ _0\"></span>Stati Uniti, <span class=\"_ _0\"></span>Canada, <span class=\"_ _0\"></span>Cina, Regno <span class=\"_ _0\"></span>Unito <span class=\"_ _0\"></span>e Sviz<span class=\"_ _0\"></span>zera. La <span class=\"_ _0\"></span>presenza <span class=\"_ _0\"></span>del Gruppo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>in<span class=\"_ _3e\"> </span>oltre 80 nazioni con oltre 1.500 clienti.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "24.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Altri proventi<span class=\"_ _3e\"> </span></span></span>Gli altri proventi ammontano a Euro 4<span class=\"_ _0\"></span>.<span class=\"ls6\">969</span> m<span class=\"_ _2\"></span>igliaia. Sono composti da recuperi spese per<span class=\"_ _3e\"> </span>Euro <span class=\"_ _2\"></span>1.708 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>verso <span class=\"_ _6\"></span>client<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>(riaddebiti <span class=\"_ _6\"></span>spese <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>servizi) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>verso <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ornitori <span class=\"_ _6\"></span>(riaddebiti <span class=\"_ _2\"></span>per<span class=\"_ _3e\"> </span>forniture <span class=\"_ _f\"> </span>non  conformi)<span class=\"_ _2\"></span>;  da  so<span class=\"_ _2\"></span>pravvenienze  e<span class=\"_ _2\"></span>  plusvalenze <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>Euro  477  migliaia; <span class=\"_ _f\"> </span>da<span class=\"_ _3e\"> </span>contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>esercizio e <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>per Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>3<span class=\"ls6\">51</span> <span class=\"_ _0\"></span>migliaia; <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>proventi <span class=\"_ _0\"></span>non<span class=\"_ _3e\"> </span>compresi nelle voci precedenti per Euro 2.433 migliaia.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Recuperi spese                 <span class=\"ls16\">943 </span>             <span class=\"ls0\">1.708 </span>Sopravvenienze e plusvalenze                <span class=\"ls16\">198 </span>                <span class=\"ls16\">477 </span>Contributi in conto esercizio                <span class=\"ls16\">300 </span>                <span class=\"ls16\">351 </span>Altri proventi                <span class=\"ls16\">660 </span>             <span class=\"ls0\">2.433 </span>Totale             <span class=\"ls16\">2.101 </span>             <span class=\"ls16\">4.969 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "25.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Acquisti di materie prime<span class=\"_ _3e\"> </span></span></span>La posta <span class=\"_ _2\"></span>di bilancio <span class=\"_ _2\"></span>complessiva <span class=\"_ _2\"></span>ammonta a E<span class=\"_ _2\"></span>uro <span class=\"ls6\">112</span>.309 <span class=\"_ _2\"></span>e comprende, <span class=\"_ _2\"></span>oltre ai <span class=\"_ _2\"></span>materiali<span class=\"_ _3e\"> </span>diretti <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>produzione <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>la <span class=\"_ _10\"></span>vendita, <span class=\"_ _9\"></span>anche <span class=\"_ _9\"></span>acquisti <span class=\"_ _10\"></span>di <span class=\"_ _9\"></span>materiali <span class=\"_ _9\"></span>ausiliari, <span class=\"_ _10\"></span>attrezzature<span class=\"_ _3e\"> </span>minute, gas e cancelleria.<span class=\"_ _3e\"> </span>27.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Costi per servizi e godimento beni di terzi </span></span>La <span class=\"_ _9\"></span>posta <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>bilancio <span class=\"_ _9\"></span>complessiva <span class=\"_ _9\"></span>ammonta <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Euro <span class=\"_ _15\"> </span><span class=\"ls14\">84<span class=\"_ _0\"></span></span>.<span class=\"ls6\">717</span> <span class=\"_ _9\"></span>migliaia <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>comprende <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>costi commerciali, <span class=\"_ _12\"></span>i <span class=\"_ _10\"></span>costi <span class=\"_ _12\"></span>industriali, <span class=\"_ _12\"></span>i <span class=\"_ _10\"></span>costi <span class=\"_ _12\"></span>amministrativi <span class=\"_ _0\"></span>e <span class=\"_ _10\"></span>generali, <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>costo <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>godimento <span class=\"_ _12\"></span>di beni di terzi per i quali non si \u00e8 reso necessario applicare IFRS 16.<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Materie prime e semilavorati           <span class=\"ls0\">47.927 </span>           <span class=\"ls0\">70.362<span class=\"_ _3e\"> </span></span>Acquisto prodotti finiti           <span class=\"ls0\">22.474 </span>           <span class=\"ls0\">25.480<span class=\"_ _3e\"> </span></span>Altri              <span class=\"ls0\">9.361 </span>           <span class=\"ls0\">16.467<span class=\"_ _3e\"> </span></span>Totale           <span class=\"ls16\">79.762 </span>         <span class=\"ls16\">112.309<span class=\"_ _3e\"> </span></span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Godimento beni di terzi                <span class=\"ls16\">747 </span>             <span class=\"ls0\">1.342 </span>Costi commerciali           <span class=\"ls0\">24.466 </span>           <span class=\"ls0\">34.029 </span>Costi industriali           <span class=\"ls0\">19.947 </span>           <span class=\"ls0\">30.068 </span>Compensi amministratori             <span class=\"ls0\">6.079 </span>             <span class=\"ls0\">5.363 </span>Compensi sindaci e revisori             <span class=\"ls0\">1.464 </span>                <span class=\"ls16\">923 </span>Consulenze             <span class=\"ls0\">3.690 </span>             <span class=\"ls0\">6.018 </span>Assicurazioni                <span class=\"ls16\">655 </span>             <span class=\"ls0\">1.051 </span>Utenze             <span class=\"ls0\">1.199 </span>             <span class=\"ls0\">2.237 </span>Altri costi amministrativi e generali             <span class=\"ls0\">2.050 </span>             <span class=\"ls0\">3.686 </span>Totale           <span class=\"ls16\">60.296 </span>           <span class=\"ls16\">84.717 </span>Per  il <span class=\"_ _a\"> </span>periodo  co<span class=\"_ _2\"></span>nsiderato,  i <span class=\"_ _a\"> </span>compensi  agli <span class=\"_ _a\"> </span>amministratori  ammontano<span class=\"_ _2\"></span>  a <span class=\"_ _f\"> </span>Euro  5.363<span class=\"_ _3e\"> </span>migliaia, <span class=\"_ _a\"> </span>comprensivi <span class=\"_ _a\"> </span>della <span class=\"_ _f\"> </span>quota <span class=\"_ _f\"> </span>stimata <span class=\"_ _a\"> </span>nel <span class=\"_ _a\"> </span>periodo <span class=\"_ _f\"> </span>per <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span><span class=\"ff7\">long <span class=\"_ _a\"> </span>term <span class=\"_ _a\"> </span>incentive <span class=\"_ _f\"> </span>plan<span class=\"_ _3e\"> </span></span>previsto <span class=\"_ _a\"> </span>per <span class=\"_ _15\"> </span><span class=\"ff5\">l\u2019Amministratore <span class=\"_ _a\"> </span></span>e <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>Con<span class=\"_ _0\"></span>sigliere <span class=\"_ _15\"> </span>Delegato <span class=\"_ _a\"> </span>(descritto <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>paragrafo <span class=\"_ _a\"> </span><span class=\"ff5\">\u201c</span>Lon<span class=\"_ _0\"></span>g<span class=\"_ _3e\"> </span>Term Incentive Plan<span class=\"ff5\">\u201d</span>) per complessivi Euro 526 migliaia.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _2\"></span>corso <span class=\"ff5\">dell\u2019es<span class=\"_ _2\"></span>ercizio <span class=\"ff4\">il <span class=\"_ _6\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>sostenuto c<span class=\"_ _2\"></span>osti no<span class=\"_ _2\"></span>n ricorrenti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>2.044 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3e\"> </span></span></span>riconducibili <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>processo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>Quotazione <span class=\"_ _10\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>azioni <span class=\"_ _10\"></span>della <span class=\"_ _9\"></span>Societ\u00e0 <span class=\"_ _9\"></span>sul <span class=\"_ _9\"></span>mercato <span class=\"_ _9\"></span>Euronext<span class=\"_ _3e\"> </span>Milan (completato nel mese di maggio 2023).<span class=\"_ _3e\"> </span>Il dettaglio dei compensi alla Societ\u00e0 di revisione \u00e8:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Revisione legale Capogruppo             <span class=\"ls16\">114 </span>            <span class=\"ls16\">177 </span>Revisione legale delle societ\u00e0 del Gruppo             <span class=\"ls16\">163 </span>            <span class=\"ls16\">242 </span>Servizi di attestazione Capogruppo             <span class=\"ls16\">960 </span>               <span class=\"ls16\">35 </span>Servizi di attestazione alle societ\u00e0 del G<span class=\"_ _2\"></span>rup<span class=\"_ _0\"></span>po               <span class=\"ls16\">28 </span>               <span class=\"ls16\">68 </span>Altri servizi prestati dalla societ\u00e0 di revisione               <span class=\"ls16\">88 </span>               <span class=\"ls16\">71 </span>Altri servizi prestati alla Capogruppo e alle altre<span class=\"_ _3e\"> </span>societ\u00e0 del Gruppo delle altre societ\u00e0 del network               <span class=\"ls16\">61 </span>               <span class=\"ls16\">75 </span>Totale         <span class=\"ls16\">1.414 </span>            <span class=\"ls16\">668 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "26.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Costo del personale<span class=\"_ _3e\"> </span></span></span>La <span class=\"_ _9\"></span>voce <span class=\"_ _9\"></span>ammonta <span class=\"_ _9\"></span>complessivamente <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Euro <span class=\"_ _9\"></span><span class=\"ls6\">44</span>.<span class=\"ls6\">122</span> <span class=\"_ _10\"></span>migliaia <span class=\"_ _9\"></span>ed <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>costituita <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>salari <span class=\"_ _10\"></span>e<span class=\"_ _3e\"> </span>stipendi, <span class=\"_ _9\"></span>contributi <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>revidenziali, <span class=\"_ _10\"></span>t<span class=\"_ _0\"></span>rattamento <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>fine <span class=\"_ _15\"></span>rapporto <span class=\"_ _9\"></span>(compresa <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>quota <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>oi<span class=\"_ _3e\"> </span>versata ai fondi previdenziali) e altri costi.<span class=\"_ _3e\"> </span>i valori sono espressi in <span class=\"ffc ls16\">\u20ac/1000<span class=\"_ _3e\"> </span></span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Salari e stipendi           <span class=\"ls0\">22.202 </span>           <span class=\"ls0\">32.997 </span>Oneri sociali             <span class=\"ls0\">6.109 </span>             <span class=\"ls0\">8.657 </span>Trattamento fine rapporto             <span class=\"ls0\">1.489 </span>             <span class=\"ls0\">1.689 </span>Altri                 <span class=\"ls16\">567 </span>                <span class=\"ls16\">778 </span>Totale           <span class=\"ls16\">30.367 </span>           <span class=\"ls16\">44.122 </span>Il <span class=\"_ _10\"></span>numero <span class=\"_ _12\"></span>dei <span class=\"_ _10\"></span>dipendenti <span class=\"_ _12\"></span>in <span class=\"_ _10\"></span>forza <span class=\"_ _12\"></span>durante <span class=\"_ _10\"></span>l\u2019esercizio <span class=\"_ _12\"></span>202<span class=\"_ _0\"></span><span class=\"ff4\">3 <span class=\"_ _10\"></span>\u00e8 <span class=\"_ _10\"></span>stato <span class=\"_ _12\"></span>di <span class=\"_ _10\"></span>n. <span class=\"_ _12\"></span>807 <span class=\"_ _10\"></span>unit\u00e0.<span class=\"ff6\"> <span class=\"_ _10\"> </span></span>Cubo<span class=\"_ _3e\"> </span></span>Design, Axo Light <span class=\"ls12\">e <span class=\"_ _0\"></span></span>Turri hanno aggiunto complessivamente n. <span class=\"ls6\">213</span> unit\u00e0.<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Dirigenti                  <span class=\"ls16\">11 </span>                  <span class=\"ls16\">13 </span>Quadri e impiegati                <span class=\"ls16\">296 </span>                <span class=\"ls16\">41<span class=\"ls0\">6 </span></span>Operai                <span class=\"ls16\">242 </span>                <span class=\"ls16\">37<span class=\"ls0\">0 </span></span>Altri dipendenti                    <span class=\"ls16\">6 </span>                  <span class=\"ls0\">8 </span>Totale                <span class=\"ls16\">555 </span>                <span class=\"ls0\">80<span class=\"ls16\">7 </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Godimento beni di terzi                <span class=\"ls16\">747 </span>             <span class=\"ls0\">1.342 </span>Costi commerciali           <span class=\"ls0\">24.466 </span>           <span class=\"ls0\">34.029 </span>Costi industriali           <span class=\"ls0\">19.947 </span>           <span class=\"ls0\">30.068 </span>Compensi amministratori             <span class=\"ls0\">6.079 </span>             <span class=\"ls0\">5.363 </span>Compensi sindaci e revisori             <span class=\"ls0\">1.464 </span>                <span class=\"ls16\">923 </span>Consulenze             <span class=\"ls0\">3.690 </span>             <span class=\"ls0\">6.018 </span>Assicurazioni                <span class=\"ls16\">655 </span>             <span class=\"ls0\">1.051 </span>Utenze             <span class=\"ls0\">1.199 </span>             <span class=\"ls0\">2.237 </span>Altri costi amministrativi e generali             <span class=\"ls0\">2.050 </span>             <span class=\"ls0\">3.686 </span>Totale           <span class=\"ls16\">60.296 </span>           <span class=\"ls16\">84.717 </span>Per  il <span class=\"_ _a\"> </span>periodo  co<span class=\"_ _2\"></span>nsiderato,  i <span class=\"_ _a\"> </span>compensi  agli <span class=\"_ _a\"> </span>amministratori  ammontano<span class=\"_ _2\"></span>  a <span class=\"_ _f\"> </span>Euro  5.363<span class=\"_ _3e\"> </span>migliaia, <span class=\"_ _a\"> </span>comprensivi <span class=\"_ _a\"> </span>della <span class=\"_ _f\"> </span>quota <span class=\"_ _f\"> </span>stimata <span class=\"_ _a\"> </span>nel <span class=\"_ _a\"> </span>periodo <span class=\"_ _f\"> </span>per <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span><span class=\"ff7\">long <span class=\"_ _a\"> </span>term <span class=\"_ _a\"> </span>incentive <span class=\"_ _f\"> </span>plan<span class=\"_ _3e\"> </span></span>previsto <span class=\"_ _a\"> </span>per <span class=\"_ _15\"> </span><span class=\"ff5\">l\u2019Amministratore <span class=\"_ _a\"> </span></span>e <span class=\"_ _a\"> </span>il <span class=\"_ _15\"> </span>Con<span class=\"_ _0\"></span>sigliere <span class=\"_ _15\"> </span>Delegato <span class=\"_ _a\"> </span>(descritto <span class=\"_ _a\"> </span>nel <span class=\"_ _15\"> </span>paragrafo <span class=\"_ _a\"> </span><span class=\"ff5\">\u201c</span>Lon<span class=\"_ _0\"></span>g<span class=\"_ _3e\"> </span>Term Incentive Plan<span class=\"ff5\">\u201d</span>) per complessivi Euro 526 migliaia.<span class=\"_ _3e\"> </span>Nel <span class=\"_ _2\"></span>corso <span class=\"ff5\">dell\u2019es<span class=\"_ _2\"></span>ercizio <span class=\"ff4\">il <span class=\"_ _6\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>sostenuto c<span class=\"_ _2\"></span>osti no<span class=\"_ _2\"></span>n ricorrenti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>2.044 <span class=\"_ _2\"></span>migliaia<span class=\"_ _3e\"> </span></span></span>riconducibili <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>processo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>Quotazione <span class=\"_ _10\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>azioni <span class=\"_ _10\"></span>della <span class=\"_ _9\"></span>Societ\u00e0 <span class=\"_ _9\"></span>sul <span class=\"_ _9\"></span>mercato <span class=\"_ _9\"></span>Euronext<span class=\"_ _3e\"> </span>Milan (completato nel mese di maggio 2023).<span class=\"_ _3e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "Il dettaglio dei compensi alla Societ\u00e0 di revisione \u00e8:<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Revisione legale Capogruppo             <span class=\"ls16\">114 </span>            <span class=\"ls16\">177 </span>Revisione legale delle societ\u00e0 del Gruppo             <span class=\"ls16\">163 </span>            <span class=\"ls16\">242 </span>Servizi di attestazione Capogruppo             <span class=\"ls16\">960 </span>               <span class=\"ls16\">35 </span>Servizi di attestazione alle societ\u00e0 del G<span class=\"_ _2\"></span>rup<span class=\"_ _0\"></span>po               <span class=\"ls16\">28 </span>               <span class=\"ls16\">68 </span>Altri servizi prestati dalla societ\u00e0 di revisione               <span class=\"ls16\">88 </span>               <span class=\"ls16\">71 </span>Altri servizi prestati alla Capogruppo e alle altre<span class=\"_ _3e\"> </span>societ\u00e0 del Gruppo delle altre societ\u00e0 del network               <span class=\"ls16\">61 </span>               <span class=\"ls16\">75 </span>Totale         <span class=\"ls16\">1.414 </span>            <span class=\"ls16\">668 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "28.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Altri costi operativi<span class=\"_ _3e\"> </span></span></span>La <span class=\"_ _0\"></span>voce, <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>ammonta <span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _12\"></span>1.174 <span class=\"_ _12\"></span>migliaia, <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>clude <span class=\"_ _0\"></span>alcuni <span class=\"_ _12\"></span>costi <span class=\"_ _0\"></span>residuali <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>compresi<span class=\"_ _3e\"> </span>nelle <span class=\"_ _12\"></span>precedenti <span class=\"_ _0\"></span>voci <span class=\"_ _12\"></span>tra <span class=\"_ _12\"></span>cui <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>contributi <span class=\"_ _12\"></span>associativi, <span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>tasse <span class=\"_ _10\"></span>locali <span class=\"_ _0\"></span>quali <span class=\"_ _12\"></span>Tari <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>tassa <span class=\"_ _10\"></span>sulla<span class=\"_ _3e\"> </span>pubblicit\u00e0, le perdite su crediti, le minusvalenze e le sopravvenie<span class=\"_ _2\"></span>nze passive.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "30.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Ammortamenti e svalutazioni delle immobilizzazioni </span></span>Si <span class=\"_ _9\"></span>rimanda <span class=\"_ _9\"></span>alle <span class=\"_ _10\"></span>Note <span class=\"_ _9\"></span>0<span class=\"ls19\">, <span class=\"_ _9\"></span></span>3 <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>4. <span class=\"_ _9\"></span>Non <span class=\"_ _10\"></span>ci <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>state <span class=\"_ _10\"></span>svalutazioni <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>immobilizzazioni <span class=\"_ _10\"></span>resesi necessari nel periodo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "31.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Proventi e oneri finanziari </span></span>I  proventi <span class=\"_ _a\"> </span>fin<span class=\"_ _0\"></span>anziari, <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>ari <span class=\"_ _f\"> </span>a  Eu<span class=\"_ _2\"></span>ro  <span class=\"ls6\">16</span>.320  migliai<span class=\"_ _2\"></span>a,  si <span class=\"_ _f\"> </span>riferiscono <span class=\"_ _f\"> </span>prevalentemente  alle rimisurazioni <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>valore <span class=\"_ _15\"> </span>degli <span class=\"_ _15\"> </span>accordi <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span><span class=\"ff7\">put <span class=\"_ _15\"> </span>&amp; <span class=\"_ _15\"> </span>call <span class=\"_ _15\"> </span>option</span>, <span class=\"_ _15\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>complessivi <span class=\"_ _15\"></span>Euro <span class=\"_ _15\"> </span>14.822 migliaia, <span class=\"_ _0\"></span>e, <span class=\"_ _12\"></span>residualmente, <span class=\"_ _12\"></span>agli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>su <span class=\"_ _12\"></span>cambi, <span class=\"_ _12\"></span>agli <span class=\"_ _0\"></span>sconti <span class=\"_ _0\"></span>cassa <span class=\"_ _12\"></span>applicati <span class=\"_ _0\"></span>dai <span class=\"_ _12\"></span>fornitori, <span class=\"_ _0\"></span>agli interessi attivi maturati sui conti correnti e agli interessi attivi verso clienti. Gli oneri finanziari <span class=\"_ _2\"></span>di Euro <span class=\"ls6\">14</span>.086 migliaia sono c<span class=\"_ _2\"></span>ostituiti da interessi vers<span class=\"_ _2\"></span>o banche, verso altri  finanziatori,  da  perdite  su  cambi,  dagli  interessi  figurativi  relativi  al  debito  per l\u2019acquisto <span class=\"_ _2\"></span>delle <span class=\"ff7\">mino<span class=\"_ _2\"></span>rities<span class=\"ff4\">, nonch\u00e9 <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _2\"></span>variazioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore a <span class=\"_ _6\"></span>seguito <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>pagamento degli </span></span>accordi di <span class=\"ff7\">put &amp; call</span> <span class=\"ff7\">option</span> pari complessivamente <span class=\"ls11\">a </span>Euro 1.482 migliaia. Proventi finanziari<span class=\"_ _3e\"> </span> i <span class=\"ffc ls0\">valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span></span><span class=\"ffc ls0\"><span class=\"ff7\"> </span></span>2022<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span>2023<span class=\"_ _3e\"> </span><span class=\"ls0\"> </span>Proventi attivi vs banche                     <span class=\"ls16\">4 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span>                <span class=\"ls16\">522 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span>Sconti attivi fornitori                   <span class=\"ls16\">18 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span>                  <span class=\"ls16\">13 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span>Proventi per rettifiche di valore su passivit\u00e0 finanziarie              <span class=\"ls0\">3.698 </span><span class=\"ls0\"> </span>           <span class=\"ls0\">14.822 </span><span class=\"ls0\"> </span>Altri                 <span class=\"ls16\">872 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span>                <span class=\"ls16\">964 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span>Totale              <span class=\"ls16\">4.592 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span>           <span class=\"ls16\">16.320 </span><span class=\"ls16\"><span class=\"ls0\"> </span></span>Oneri finanziari<span class=\"_ _3e\"> </span> i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Interessi su mutui ordinari             <span class=\"ls0\">1.097 </span>             <span class=\"ls0\">4.453 </span>Interessi su mutui agevolati                    <span class=\"ls16\">7 </span>                  <span class=\"ls16\">14 </span>Interessi verso terzi (vendor loan)                  <span class=\"ls16\">18 </span>Oneri per rettifiche di valore su passivit\u00e0 finanziarie           <span class=\"ls0\">22.347 </span>             <span class=\"ls0\">1.482 </span>Oneri finanziari su canoni di locazione (IFRS 16)                <span class=\"ls16\">481 </span>             <span class=\"ls0\">1.246 </span>Interessi figurativi su opzioni ed earn out             <span class=\"ls0\">1.096 </span>             <span class=\"ls0\">5.665 </span>Altri                 <span class=\"ls16\">844 </span>             <span class=\"ls0\">1.226 </span>Totale           <span class=\"ls16\">25.890 </span>           <span class=\"ls16\">14.086 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "Proventi finanziari<span class=\"_ _3e\"> </span>i <span class=\"ffc ls0\">valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span></span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Proventi attivi vs banche                    <span class=\"ls16\">4 </span>                <span class=\"ls16\">522 </span>Sconti attivi fornitori                  <span class=\"ls16\">18 </span>                  <span class=\"ls16\">13 </span>Proventi per rettifiche di valore su passivit\u00e0 finanziarie             <span class=\"ls0\">3.698 </span>           <span class=\"ls0\">14.822 </span>Altri                <span class=\"ls16\">872 </span>                <span class=\"ls16\">964 </span>Totale             <span class=\"ls16\">4.592 </span>           <span class=\"ls16\">16.320 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "Oneri finanziari<span class=\"_ _3e\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _3e\"> </span>2022<span class=\"_ _3e\"> </span>2023<span class=\"_ _3e\"> </span>Interessi su mutui ordinari             <span class=\"ls0\">1.097 </span>             <span class=\"ls0\">4.453 </span>Interessi su mutui agevolati                    <span class=\"ls16\">7 </span>                  <span class=\"ls16\">14 </span>Interessi verso terzi (vendor loan)                  <span class=\"ls16\">18 </span>Oneri per rettifiche di valore su passivit\u00e0 finanziarie           <span class=\"ls0\">22.347 </span>             <span class=\"ls0\">1.482 </span>Oneri finanziari su canoni di locazione (IFRS 16)                <span class=\"ls16\">481 </span>             <span class=\"ls0\">1.246 </span>Interessi figurativi su opzioni ed earn out             <span class=\"ls0\">1.096 </span>             <span class=\"ls0\">5.665 </span>Altri                 <span class=\"ls16\">844 </span>             <span class=\"ls0\">1.226 </span>Totale           <span class=\"ls16\">25.890 </span>           <span class=\"ls16\">14.086 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "33.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Altre componenti del conto economico complessivo<span class=\"_ _3e\"> </span></span></span>Le <span class=\"_ _f\"> </span>altre <span class=\"_ _f\"> </span>componenti <span class=\"_ _a\"> </span>del <span class=\"_ _f\"> </span>conto  eco<span class=\"_ _2\"></span>nomico  com<span class=\"_ _2\"></span>plessivo  riguar<span class=\"_ _2\"></span>dano  le <span class=\"_ _a\"> </span>variazioni <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>ella<span class=\"_ _3e\"> </span>Riserva <span class=\"_ _15\"></span>di <span class=\"_ _15\"> </span>Cash <span class=\"_ _15\"> </span>Flow<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>Hedge, <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"></span>relazione <span class=\"_ _15\"></span>alla <span class=\"_ _15\"> </span>valutazione <span class=\"_ _15\"></span>al <span class=\"_ _a\"> </span><span class=\"ff7\">fair <span class=\"_ _15\"> </span>value</span> <span class=\"_ _15\"> </span>degli <span class=\"_ _15\"> </span>strumenti<span class=\"_ _3e\"> </span>derivati <span class=\"_ _10\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"></span>copertura <span class=\"_ _9\"></span>dei <span class=\"_ _10\"></span>rischi <span class=\"_ _10\"></span>finanziari <span class=\"_ _9\"></span>da <span class=\"_ _10\"></span>variazioni <span class=\"_ _9\"></span>nei <span class=\"_ _10\"></span>tassi <span class=\"_ _9\"></span>di <span class=\"_ _10\"></span>interesse. <span class=\"_ _10\"></span>Si <span class=\"_ _9\"></span>tratta <span class=\"_ _9\"></span>di<span class=\"_ _3e\"> </span>strumenti del tipo <span class=\"ff7\">Interest Rate S<span class=\"_ _2\"></span>wap,<span class=\"ff4\"> descritti nella sezione dei <span class=\"_ _2\"></span>rischi finanziari ex IFRS<span class=\"_ _2\"></span> 7<span class=\"_ _3e\"> </span></span></span>a <span class=\"_ _14\"> </span>cui <span class=\"_ _2e\"> </span>si <span class=\"_ _14\"> </span>rimanda <span class=\"_ _14\"> </span>per <span class=\"_ _2e\"> </span>maggiori <span class=\"_ _14\"> </span>dettagli. <span class=\"_ _14\"> </span>Trattandosi <span class=\"_ _2e\"> </span>di <span class=\"_ _14\"> </span>strumenti <span class=\"_ _14\"> </span>finanziari <span class=\"_ _14\"> </span>con<span class=\"_ _3e\"> </span>caratteristiche <span class=\"_ _9\"></span>per <span class=\"_ _15\"></span>essere <span class=\"_ _9\"></span>contabilizzati <span class=\"_ _9\"></span>in <span class=\"_ _a\"> </span><span class=\"ff7\">hedge <span class=\"_ _9\"></span>accounting,</span> <span class=\"_ _9\"></span>le <span class=\"_ _15\"> </span>variazioni <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span><span class=\"ff7\">fair <span class=\"_ _9\"></span>value<span class=\"_ _3e\"> </span></span>sono rilevate direttamente nel patrimonio netto, al netto del relativo<span class=\"_ _2\"></span> effetto fiscale.<span class=\"_ _3e\"> </span>Inoltre, <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>seguito <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>modifiche <span class=\"_ _a\"> </span>allo <span class=\"_ _a\"> </span>IAS <span class=\"_ _a\"> </span>19, <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>partire <span class=\"_ _a\"> </span>dal <span class=\"_ _a\"> </span>2013 <span class=\"_ _a\"> </span>gli <span class=\"_ _a\"> </span>utili <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>perdite<span class=\"_ _3e\"> </span>attuariali <span class=\"_ _2\"></span>vengono <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>prospetto <span class=\"_ _6\"></span>del conto<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>economico c<span class=\"_ _2\"></span>omplessivo, <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>saranno<span class=\"_ _3e\"> </span>oggetto di successiva imputazione a conto economico.<span class=\"_ _3e\"> </span>Le variazioni d<span class=\"_ _2\"></span>elle due componenti <span class=\"_ _2\"></span>descritte rilevano ris<span class=\"_ _2\"></span>pettivamente negativamente per<span class=\"_ _3e\"> </span>Euro <span class=\"ls6\">694</span> migliaia e per Euro <span class=\"ls6\">242</span> <span class=\"ff5\">migliaia, en<span class=\"_ _2\"></span>trambe al netto dell\u2019effetto fiscale.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "35.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Parti correlate<span class=\"_ _3e\"> </span></span></span>i valori sono espressi in \u20ac/1000Parte correlata diricavi<span class=\"_ _3e\"> </span>costi per canoni di<span class=\"_ _3e\"> </span>locazione senza<span class=\"_ _3e\"> </span>applicazione di IFRS 16<span class=\"_ _3e\"> </span>costi per<span class=\"_ _3e\"> </span>servizi<span class=\"_ _3e\"> </span>Il Castello S.p.A.<span class=\"_ _3e\"> </span>Gervasoni S.p.A.                                  <span class=\"ls16\">500 </span>C.G. Immobiliare S.r.l.<span class=\"_ _3e\"> </span>Cenacchi Int. S.r.l.<span class=\"_ _3e\"> </span>222 Ir<span class=\"ls0\">-Ma S.r.l.<span class=\"_ _3e\"> </span></span>Modar S.p.A.<span class=\"_ _3e\"> </span>433 Adriatica Arredamenti s.a.s.Cubo Design S.r.l.                                    <span class=\"ls16\">65 </span>AGP 2 S.r.l.<span class=\"_ _3e\"> </span>Cubo Design S.r.l.                                  <span class=\"ls16\">607<span class=\"ls0\"> </span></span>Giaro Componenti S.r.l.<span class=\"_ _3e\"> </span>Cubo Design S.r.l.                                    <span class=\"ls16\">17 </span>             <span class=\"ls16\">495 </span>G.S.P. S.r.l.<span class=\"_ _3e\"> </span>Cubo Design S.r.l.                                    <span class=\"ls16\">47 </span>               <span class=\"ls16\">13 </span>Amministratori<span class=\"_ _3e\"> </span>Gruppo IDB            <span class=\"ls16\">228 </span>         <span class=\"ls0\">6.065 </span>Sanfrancesco S.r.l.<span class=\"_ _3e\"> </span>Turri S.r.l.                                  <span class=\"ls16\">141 </span>Olimpia S.r.l.<span class=\"_ _3e\"> </span>Turri S.r.l.                                    <span class=\"ls16\">82 </span>Consulenze co.co.co.<span class=\"_ _3e\"> </span>Cenacchi Int. S.r.l.<span class=\"_ _3e\"> </span>468<span class=\"ls0\"> </span>Totale         <span class=\"ls16\">228 </span>                              <span class=\"ls0\">2.<span class=\"ls16\">115</span> </span>         <span class=\"ls0\">7.<span class=\"ls16\">041</span> </span>i valori sono espressi in \u20ac/1000Parte correlata di<span class=\"_ _3e\"> </span>debiti<span class=\"_ _3e\"> </span>commercialialtri debiti<span class=\"_ _3e\"> </span>T.M.R. S.r.l.<span class=\"_ _3e\"> </span>Cubo Design S.r.l.             <span class=\"ls16\">130 </span>Amministratori<span class=\"_ _3e\"> </span>Gruppo IDB<span class=\"_ _3e\"> </span>1.337 Olimpia S.r.l.<span class=\"_ _3e\"> </span>Turri S.r.l.             <span class=\"ls16\">157 </span>T Group S.r.l.<span class=\"_ _3e\"> </span>Turri S.r.l.             <span class=\"ls16\">306 </span>Consulenze co.co.co.<span class=\"_ _3e\"> </span>Cenacchi Int. S.r.l.<span class=\"_ _3e\"> </span>37<span class=\"_ _3e\"> </span>Totale          <span class=\"ls16\">593<span class=\"ls0\"> </span></span>1<span class=\"ls16\">.3</span>74 Le <span class=\"_ _15\"></span>Societ\u00e0 <span class=\"_ _9\"></span>del <span class=\"_ _15\"></span>Gruppo <span class=\"_ _9\"></span>hann<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>essere<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>contratti <span class=\"_ _9\"></span>di <span class=\"_ _15\"> </span>locazione <span class=\"_ _15\"></span>con <span class=\"_ _9\"></span>parti <span class=\"_ _15\"></span>correlate, <span class=\"_ _9\"></span>i <span class=\"_ _15\"> </span>cui<span class=\"_ _3e\"> </span>canoni <span class=\"_ _15\"> </span>vengono <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>agati <span class=\"_ _9\"></span>in <span class=\"_ _a\"> </span>via <span class=\"_ _15\"></span>anticipata, <span class=\"_ _15\"></span>il <span class=\"_ _15\"> </span>cui <span class=\"_ _15\"> </span>costo <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ell\u2019anno <span class=\"_ _15\"></span>ammonta <span class=\"_ _15\"></span>a <span class=\"_ _15\"> </span>Euro <span class=\"_ _a\"> </span><span class=\"ff4\">2<span class=\"_ _0\"></span>.<span class=\"ls6\">115<span class=\"_ _3e\"> </span></span></span>migliaia, <span class=\"_ _0\"></span>nello sp<span class=\"_ _0\"></span>ecifico Euro <span class=\"_ _0\"></span>500 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>Castello <span class=\"_ _0\"></span>S.p.A., Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>607 migliaia <span class=\"_ _0\"></span>verso<span class=\"_ _3e\"> </span>AGP 2 <span class=\"_ _0\"></span>S.r.l., Euro <span class=\"_ _0\"></span>222 migliaia verso <span class=\"_ _0\"></span>C.G. Immob<span class=\"_ _0\"></span>iliare S.r.l., <span class=\"_ _0\"></span>Euro 433 migliaia <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span><span class=\"ls13\">Ir</span>-Ma<span class=\"_ _3e\"> </span>S.r.l. ed Euro <span class=\"ls6\">141</span> migliaia verso Sanfrancesco S.r.l.<span class=\"_ _3e\"> </span>La <span class=\"_ _12\"></span>voce <span class=\"_ _10\"></span>\u201cAmministratori<span class=\"_ _2\"></span>\u201d <span class=\"_ _10\"></span>comprende <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>compensi <span class=\"_ _12\"></span>e <span class=\"_ _10\"></span>la <span class=\"_ _0\"></span>quota <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>periodo <span class=\"_ _12\"></span>della <span class=\"_ _9\"></span><span class=\"ff7\">long<span class=\"_ _2\"></span> <span class=\"_ _10\"></span>term<span class=\"_ _3e\"> </span></span>incentive plan<span class=\"ff4\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "36.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Impegni e garanzie<span class=\"_ _3e\"> </span></span></span>Al <span class=\"_ _6\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dicembre <span class=\"_ _6\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _6\"></span>ha <span class=\"_ _2\"></span>rilasciato <span class=\"_ _2\"></span>alcune <span class=\"_ _6\"></span>garanzie <span class=\"_ _2\"></span>fideiussorie <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>modesta <span class=\"_ _2\"></span>entit\u00e0<span class=\"ls12\">;<span class=\"_ _3e\"> </span></span>ha<span class=\"ls0\"> inoltre <span class=\"_ _0\"></span>concesso <span class=\"_ _0\"></span>in pegno <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>quote o <span class=\"_ _0\"></span>le azioni <span class=\"_ _0\"></span>delle controllate <span class=\"_ _0\"></span>alle b<span class=\"_ _0\"></span>anche che <span class=\"_ _0\"></span>hanno<span class=\"_ _3e\"> </span></span>erogato i finanziamenti alle stesse come evidenziato nella Nota <span class=\"ls14\">17<span class=\"_ _0\"></span></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "37.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff8\">Eventi successivi<span class=\"_ _3e\"> </span></span></span>Si <span class=\"_ _29\"> </span>segnala <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>il <span class=\"_ _29\"> </span>Gruppo, <span class=\"_ _19\"> </span>in <span class=\"_ _29\"> </span>data <span class=\"_ _19\"> </span>29 <span class=\"_ _29\"> </span>febbraio <span class=\"_ _29\"> </span>2024<span class=\"_ _0\"></span>, <span class=\"_ _29\"> </span>ha <span class=\"_ _19\"> </span>provveduto <span class=\"_ _29\"> </span>a <span class=\"_ _19\"> </span>rimborsare<span class=\"_ _3e\"> </span>anticipatamente una quota <span class=\"_ _2\"></span>di nominali Euro 927 <span class=\"_ _2\"></span>migliaia del finanziamento stipulato con<span class=\"_ _3e\"> </span>Unicredit <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019acquisizione <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>Flexalighting <span class=\"_ _0\"></span>S.r.<span class=\"ff4\">l. <span class=\"_ _12\"></span>Dopo <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>operazione <span class=\"_ _0\"></span>il <span class=\"_ _12\"></span>debito<span class=\"_ _3e\"> </span></span>residuo risulta di nominali Euro 800 migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}