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  "fact-3": {
   "value": "Informazioni generali<span class=\"_ _43\"> </span>Il Gruppo<span class=\"_ _43\"> </span>Dexelance <span class=\"ff5\">S.p.A. (<span class=\"_ _2\"></span>di seguito <span class=\"_ _2\"></span>anche \u201c<span class=\"ff1\">Dexelance</span>\u201d) ha <span class=\"_ _2\"></span>sede a <span class=\"_ _6\"></span>M<span class=\"_ _0\"></span>ilano<span class=\"ff1\"> e <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>al 18<span class=\"_ _2\"></span> maggio 2<span class=\"_ _2\"></span>023 <span class=\"lsb\">\u00e8<span class=\"_ _43\"> </span></span></span></span>quotata <span class=\"_ _c\"> </span>alla <span class=\"_ _c\"> </span>Borsa <span class=\"_ _c\"> </span>Italiana. <span class=\"_ _c\"> </span>\u00c8 <span class=\"_ _c\"> </span>stata <span class=\"_ _c\"> </span>costituita <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>10 <span class=\"_ _15\"> </span>marzo <span class=\"_ _17\"> </span>2015 <span class=\"_ _15\"> </span>c<span class=\"_ _2\"></span>on <span class=\"_ _c\"> </span>lo <span class=\"_ _c\"> </span>scopo <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>promuovere <span class=\"_ _10\"> </span>un <span class=\"_ _19\"> </span>polo <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>design <span class=\"_ _19\"> </span>italiano <span class=\"_ _f\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _f\"> </span>set<span class=\"_ _0\"></span>tore <span class=\"_ _10\"> </span>dei <span class=\"_ _19\"> </span>mobili, <span class=\"_ _10\"> </span>dell<span class=\"ff5\">\u2019</span>arredamento,<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>illuminazione e, dal<span class=\"_ _2\"></span> 2023, solu<span class=\"_ _2\"></span>zioni per cuci<span class=\"_ _2\"></span>ne componibili e sis<span class=\"_ _6\"></span>temi di alta qualit\u00e0, <span class=\"_ _2\"></span>in<span class=\"_ _43\"> </span>grado <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>porre <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>essere <span class=\"_ _b\"></span>sin<span class=\"_ _0\"></span>ergie <span class=\"_ _13\"></span>dimensionali, <span class=\"_ _13\"></span>organizzative, <span class=\"_ _13\"></span>manageriali, <span class=\"_ _b\"></span>strategiche <span class=\"_ _13\"></span>e<span class=\"_ _43\"> </span>distributive, <span class=\"_ _0\"></span>necessarie <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>competere <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>livello <span class=\"_ _0\"></span>internazionale, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ettore <span class=\"_ _0\"></span>dove <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>Italia<span class=\"_ _43\"> </span>ha un vantaggio competitivo ed eccellenti compe<span class=\"_ _2\"></span>tenze creative e di prodotto.<span class=\"_ _43\"> </span>Fatti di rilievo avvenuti nel corso dell\u2019esercizio<span class=\"_ _43\"> </span>In <span class=\"_ _15\"> </span>data <span class=\"_ _c\"> </span>22  aprile<span class=\"_ _2\"></span>  2<span class=\"_ _2\"></span>024, <span class=\"_ _15\"> </span>l\u2019<span class=\"_ _4\"></span>Assemblea <span class=\"_ _15\"> </span>str<span class=\"_ _6\"></span>aordinaria <span class=\"_ _15\"> </span>degli <span class=\"_ _c\"> </span>az<span class=\"_ _0\"></span>ionisti <span class=\"_ _c\"> </span>della  Capogruppo  ha<span class=\"_ _43\"> </span>delibera<span class=\"_ _2\"></span>to <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>modificar<span class=\"_ _2\"></span>e <span class=\"_ _13\"></span>gli <span class=\"_ _1a\"></span>articoli <span class=\"_ _1a\"></span>1.1 <span class=\"_ _13\"></span>lett. <span class=\"_ _13\"></span>T <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>2.1 <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>ello <span class=\"_ _13\"></span>stat<span class=\"_ _2\"></span>uto <span class=\"_ _13\"></span>sociale, <span class=\"_ _1a\"></span>appro<span class=\"_ _6\"></span>vando <span class=\"_ _1a\"></span>la<span class=\"_ _43\"> </span>propost<span class=\"_ _6\"></span>a <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>modifica<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>della <span class=\"_ _13\"></span>denominazione <span class=\"_ _b\"></span>sociale <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>\u201cDex<span class=\"_ _6\"></span>elance <span class=\"_ _b\"></span>S.p.A.<span class=\"_ _7\"></span>\u201d<span class=\"_ _7\"></span>, <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>crear<span class=\"_ _2\"></span>e<span class=\"_ _43\"> </span>una <span class=\"_ _0\"></span>nuova<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>identit\u00e0 di <span class=\"_ _0\"></span>gruppo per <span class=\"_ _0\"></span>sostener<span class=\"_ _2\"></span>e ed <span class=\"_ _0\"></span>evolvere ver<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>o un <span class=\"_ _0\"></span>rinnova<span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>e pi\u00f9 <span class=\"_ _0\"></span>eleva<span class=\"_ _2\"></span>to<span class=\"_ _43\"> </span>posizionamento nel mer<span class=\"_ _6\"></span>cato.<span class=\"_ _43\"> </span>Inoltre, <span class=\"_ _13\"></span>l\u2019Assemblea <span class=\"_ _13\"></span>degli <span class=\"_ _13\"></span>azionisti <span class=\"_ _13\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>deliberato <span class=\"_ _1a\"></span><span class=\"ff1\">di <span class=\"_ _13\"></span>approvare <span class=\"_ _13\"></span>il <span class=\"_ _1a\"></span>piano <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>incentivazione<span class=\"_ _43\"> </span></span>\u201cPiano <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>Performance <span class=\"_ _1b\"></span>Shares <span class=\"_ _1b\"></span>2024/2029\u201d <span class=\"_ _1b\"></span>basato <span class=\"_ _17\"> </span>su <span class=\"_ _1b\"></span>strumenti <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1b\"></span>che <span class=\"_ _1b\"></span>prevede<span class=\"_ _43\"> </span>l\u2019assegnazione  gratuita,  ai <span class=\"_ _a\"> </span>soggetti  apicali <span class=\"_ _a\"> </span>chiave  individuati  nel <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>iano  stesso,  d<span class=\"_ _0\"></span>i  un<span class=\"_ _43\"> </span>numero di <span class=\"_ _6\"></span>azioni subordinato <span class=\"_ _6\"></span>al conseguimento d<span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>obiettivi di per<span class=\"_ _2\"></span>formance <span class=\"_ _2\"></span>e a <span class=\"_ _2\"></span>condizioni<span class=\"_ _43\"> </span>legati <span class=\"_ _0\"></span>all\u2019andamento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>titolo <span class=\"_ _0\"></span>della <span class=\"_ _b\"></span>Societ\u00e0 su<span class=\"_ _0\"></span>l mercato. <span class=\"_ _b\"></span>Si <span class=\"_ _0\"></span>precisa <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>11 <span class=\"_ _0\"></span>mar<span class=\"_ _0\"></span>zo<span class=\"_ _43\"> </span>2024 <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>Con<span class=\"_ _0\"></span>siglio <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>Amministrazione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>Dexelance <span class=\"_ _13\"></span>S.p.A. <span class=\"_ _1a\"></span>ha <span class=\"_ _13\"></span>approvato,<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>su <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>roposta <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>Comitato <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>Nom<span class=\"_ _0\"></span>ine, <span class=\"_ _1b\"></span>Risorse <span class=\"_ _c\"> </span>Umane <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>Remunerazione, <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>proposta <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>sottoporre<span class=\"_ _43\"> </span>all\u2019Assemblea <span class=\"_ _1b\"></span>degli <span class=\"_ _17\"> </span>Azionisti <span class=\"_ _17\"> </span>l\u2019adozione, <span class=\"_ _1b\"></span>ai <span class=\"_ _17\"> </span>sensi <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ell\u2019art. <span class=\"_ _1b\"></span>114<span class=\"_ _0\"></span><span class=\"ff1\">-bis <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>TUF, <span class=\"_ _1b\"></span>del <span class=\"_ _17\"> </span>Piano <span class=\"_ _17\"> </span>ai<span class=\"_ _43\"> </span></span>termini e alle condizioni descritti nel relativo doc<span class=\"_ _2\"></span>umento pubblicato ai sensi di legge.<span class=\"_ _43\"> </span>Il <span class=\"_ _13\"></span>Piano <span class=\"_ _1a\"></span>prevede <span class=\"_ _13\"></span>la <span class=\"_ _1a\"></span>possibilit\u00e0 <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>assegnazione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>t<span class=\"_ _0\"></span>otali <span class=\"_ _13\"></span>500.000 <span class=\"_ _1a\"></span>azioni <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>Presidente <span class=\"_ _1a\"></span>del<span class=\"_ _43\"> </span>Consiglio d<span class=\"_ _0\"></span>i Amministrazione <span class=\"_ _0\"></span>e Amministratore Delegato, <span class=\"_ _0\"></span>all\u2019Amministratore Esecutivo e<span class=\"_ _43\"> </span>ai dipendenti <span class=\"_ _0\"></span>chiave della So<span class=\"_ _0\"></span>ciet\u00e0 individuati nel p<span class=\"_ _0\"></span>iano, al <span class=\"_ _0\"></span>raggiungimento di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>determinati<span class=\"_ _43\"> </span>obiettivi <span class=\"_ _1a\"></span>nel <span class=\"_ _1b\"></span>pi\u00f9 <span class=\"_ _1a\"></span>ampio <span class=\"_ _1a\"></span>periodo <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>5 <span class=\"_ _1b\"></span>anni <span class=\"_ _1a\"></span>(Periodo <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>Vesting). <span class=\"_ _1b\"></span>Inoltre, <span class=\"_ _1a\"></span>l\u2019attivazione <span class=\"_ _1a\"></span>del<span class=\"_ _43\"> </span>Piano <span class=\"_ _18\"> </span>\u00e8 <span class=\"_ _18\"> </span>subordinata, <span class=\"_ _18\"> </span>solo <span class=\"_ _18\"> </span>per <span class=\"_ _18\"> </span>il <span class=\"_ _18\"> </span>Presidente <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>Consiglio <span class=\"_ _14\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _18\"> </span>Amministrazione <span class=\"_ _18\"> </span>e<span class=\"_ _43\"> </span>Amministratore <span class=\"_ _2\"></span>Delegato e<span class=\"_ _6\"></span> per <span class=\"_ _2\"></span>l\u2019Amministratore <span class=\"_ _6\"></span>Esecut<span class=\"_ _0\"></span>ivo, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>raggiungimen<span class=\"ff1\">to del <span class=\"_ _6\"></span>Trigger<span class=\"_ _43\"> </span></span>Event, <span class=\"_ _13\"></span>legato <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>raggiungimento <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>determin<span class=\"_ _0\"></span>ato <span class=\"_ _b\"></span>prezzo <span class=\"_ _13\"></span>medio <span class=\"_ _13\"></span>dell\u2019azione <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>termine<span class=\"_ _43\"> </span>del <span class=\"_ _b\"></span>Pe<span class=\"_ _0\"></span>riodo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>Vesting. <span class=\"_ _13\"></span>Si <span class=\"_ _b\"></span>tenga <span class=\"_ _13\"></span>inoltre <span class=\"_ _b\"></span>presente <span class=\"_ _b\"></span>che, <span class=\"_ _13\"></span>cos\u00ec <span class=\"_ _b\"></span>come <span class=\"_ _13\"></span>definito <span class=\"_ _b\"></span>dall\u2019Assemblea<span class=\"_ _43\"> </span>ordinaria del 22 <span class=\"_ _2\"></span>aprile 2024, gli <span class=\"_ _2\"></span>Amministratori es<span class=\"_ _2\"></span>ecutivi hanno diritto di a<span class=\"_ _2\"></span>ccesso al piano<span class=\"_ _43\"> </span>di <span class=\"_ _13\"></span>incentivazione <span class=\"_ _b\"></span>azionario, <span class=\"_ _13\"></span>integrativo <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>piano <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>in<span class=\"_ _0\"></span>centivazione <span class=\"_ _b\"></span>monetaria <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>medio<span class=\"_ _0\"></span>-<span class=\"_ _43\"> </span>lungo <span class=\"_ _6\"></span>periodo <span class=\"_ _7\"></span>gi\u00e0 <span class=\"_ _6\"></span><span class=\"ff5\">in <span class=\"_ _6\"></span>essere <span class=\"_ _6\"></span>(\u201cLTIP <span class=\"_ _7\"></span>Monetario\u201d)<span class=\"ff1\">, <span class=\"_ _6\"></span><span class=\"ff5\">approvato <span class=\"_ _6\"></span>dall\u2019assemblea <span class=\"_ _7\"></span>in <span class=\"_ _6\"></span>data <span class=\"_ _7\"></span>9 <span class=\"_ _6\"></span>maggio<span class=\"_ _43\"> </span></span></span></span>2023, a condizione che, con riferimen<span class=\"_ _2\"></span>to a tale LTIP<span class=\"_ _0\"></span> Monetario, gli stessi accettino quanto<span class=\"_ _43\"> </span>segue: <span class=\"_ _0\"></span>(a) per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Presidente del <span class=\"_ _0\"></span>Consiglio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Amministrazione <span class=\"_ _0\"></span>e Amministratore <span class=\"_ _0\"></span>Delegato,<span class=\"_ _43\"> </span>l\u2019impegno <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>re<span class=\"_ _0\"></span>investire <span class=\"_ _a\"> </span>il <span class=\"_ _f\"> </span>50% <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>controvalore <span class=\"_ _11\"> </span>dell\u2019incentivo <span class=\"_ _f\"> </span>netto <span class=\"_ _11\"> </span>eventualmente<span class=\"_ _43\"> </span>incassato a<span class=\"_ _6\"></span>i sensi <span class=\"_ _6\"></span>del LTI<span class=\"_ _6\"></span>P Monetario <span class=\"_ _6\"></span>per ac<span class=\"ff5\">quistare <span class=\"_ _6\"></span>azioni <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _6\"></span>Societ\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>l\u2019impegno <span class=\"_ _6\"></span>a non<span class=\"_ _43\"> </span></span>disporre <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>70% <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _c\"> </span>azion<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>acquistate <span class=\"_ _c\"> </span>nei  36<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>mesi <span class=\"_ _15\"> </span>successivi <span class=\"_ _15\"> </span>all\u2019acquisto, <span class=\"_ _c\"> </span>e  a<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>non<span class=\"_ _43\"> </span>disporre <span class=\"_ _a\"> </span>del <span class=\"_ _11\"> </span>35% <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>azioni <span class=\"_ _11\"> </span>acquistate <span class=\"_ _a\"> </span>nei <span class=\"_ _a\"> </span>48 <span class=\"_ _11\"> </span>mesi <span class=\"_ _11\"> </span>successivi <span class=\"_ _a\"> </span>all\u2019acquisto, <span class=\"_ _a\"> </span>con <span class=\"_ _11\"> </span>la<span class=\"_ _43\"> </span>precisazione <span class=\"_ _1a\"></span>che <span class=\"_ _13\"></span>l\u2019acqu<span class=\"_ _0\"></span>isto <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>azioni<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>parte <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>Presidente <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>CdA <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>Amministratore<span class=\"_ _43\"> </span></span>Delegato <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>otr\u00e0 <span class=\"_ _1b\"></span>avvenire <span class=\"_ _1a\"></span>dalla <span class=\"_ _1b\"></span>Societ\u00e0 <span class=\"_ _1b\"></span>oppure <span class=\"_ _1b\"></span>su<span class=\"_ _2\"></span>l <span class=\"_ _1b\"></span>mercato <span class=\"_ _1b\"></span>entro <span class=\"_ _1a\"></span>sei <span class=\"_ _1b\"></span>mesi <span class=\"_ _1b\"></span>dalla <span class=\"_ _1a\"></span>data <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>incasso dell\u2019incentivo netto eventualmente <span class=\"_ _0\"></span>maturato ai sensi del LT<span class=\"_ _0\"></span>IP Monetario; (b) per<span class=\"_ _43\"> </span>l\u2019altro <span class=\"_ _b\"></span>Amministratore <span class=\"_ _b\"></span>Delegato<span class=\"ff1\">, <span class=\"_ _b\"></span>in <span class=\"_ _13\"></span>considerazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>fatto <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>gi\u00e0 <span class=\"_ _b\"></span>detiene <span class=\"_ _13\"></span>azioni <span class=\"_ _b\"></span>della<span class=\"_ _43\"> </span></span>Societ\u00e0, <span class=\"_ _0\"></span>assunzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impegni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>lock-up <span class=\"_ _0\"></span>equivalenti <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>indicati alla <span class=\"_ _0\"></span>lette<span class=\"_ _0\"></span>ra<span class=\"_ _43\"> </span>(a) <span class=\"_ _13\"></span>che <span class=\"_ _1a\"></span>precede <span class=\"_ _1a\"></span>con <span class=\"_ _13\"></span>riferimento <span class=\"_ _1a\"></span>a <span class=\"_ _1a\"></span>un <span class=\"_ _13\"></span>numero <span class=\"_ _1a\"></span>di <span class=\"_ _13\"></span>azioni <span class=\"_ _1a\"></span>gi\u00e0 <span class=\"_ _1a\"></span>possedute <span class=\"_ _13\"></span>corrispondenti <span class=\"_ _13\"></span>al<span class=\"_ _43\"> </span>50%  del  controval<span class=\"ff5\">ore  dell\u2019incentivo <span class=\"_ _15\"> </span>netto  eventualmente  incassato  ai <span class=\"_ _15\"> </span>sensi  del  LTIP<span class=\"_ _43\"> </span></span>Monetario.<span class=\"_ _43\"> </span>L\u2019unit\u00e0 <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>misura <span class=\"_ _1b\"></span>alla <span class=\"_ _1b\"></span>quale <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1b\"></span>parametrato <span class=\"_ _1b\"></span>il <span class=\"_ _1a\"></span>diritto <span class=\"_ _1b\"></span>all\u2019assegnazione <span class=\"_ _1a\"></span>delle <span class=\"_ _1b\"></span>azioni <span class=\"_ _1a\"></span>(Unit)<span class=\"_ _43\"> </span>attribuibile <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>ciascun <span class=\"_ _13\"></span>beneficiario <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>stato <span class=\"_ _13\"></span>determinat<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>dal <span class=\"_ _1a\"></span>Consiglio <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>Amminist<span class=\"_ _0\"></span>razione<span class=\"_ _43\"> </span>tenuto <span class=\"_ _14\"> </span>conto <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>ruolo <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span>responsabilit\u00e0 <span class=\"_ _14\"> </span>specifiche <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>ciascun <span class=\"_ _14\"> </span>soggetto<span class=\"_ _0\"></span>. <span class=\"_ _14\"> </span>La<span class=\"_ _43\"> </span>percentuale <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>conversione<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>delle <span class=\"_ _0\"></span>Unit <span class=\"_ _0\"></span>in <span class=\"_ _b\"></span>azioni <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stata, <span class=\"_ _b\"></span>invece, <span class=\"_ _0\"></span>determinata <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span>una <span class=\"_ _17\"> </span>valutazione <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>contributo <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>ciascuno <span class=\"_ _17\"> </span>degli <span class=\"_ _17\"> </span>obiettivi <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>erformance <span class=\"_ _1b\"></span>re<span class=\"_ _0\"></span>alizza <span class=\"_ _17\"> </span>al<span class=\"_ _43\"> </span>perseguimento <span class=\"_ _0\"></span>degli <span class=\"_ _b\"></span>obiettivi <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>erseguimento <span class=\"_ _0\"></span>degli <span class=\"_ _b\"></span>interessi <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>medio<span class=\"_ _0\"></span>-lungo <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>iodo<span class=\"_ _43\"> </span>degli azionisti e stakeholders della Societ\u00e0.<span class=\"_ _43\"> </span>In <span class=\"_ _2e\"> </span>p<span class=\"_ _0\"></span>articolare, <span class=\"_ _2e\"> </span>l\u2019attribuzione <span class=\"_ _2e\"> </span>delle <span class=\"_ _30\"> </span>Unit <span class=\"_ _2f\"> </span>\u00e8 <span class=\"_ _30\"> </span>effettuata <span class=\"_ _2e\"> </span>da <span class=\"_ _2e\"> </span>p<span class=\"_ _0\"></span>arte <span class=\"_ _2e\"> </span>del <span class=\"_ _2e\"> </span>Consiglio <span class=\"_ _30\"> </span>di<span class=\"_ _43\"> </span>Amministrazione, <span class=\"_ _f\"> </span>il <span class=\"_ _11\"> </span>quale <span class=\"_ _11\"> </span>verificher\u00e0 <span class=\"_ _f\"> </span>al <span class=\"_ _11\"> </span>termine <span class=\"_ _f\"> </span>del <span class=\"_ _11\"> </span>Periodo <span class=\"_ _f\"> </span>di <span class=\"_ _11\"> </span>Vesting <span class=\"_ _f\"> </span>l\u2019eventuale<span class=\"_ _43\"> </span>raggiungimento <span class=\"_ _15\"> </span>degli <span class=\"_ _15\"> </span>obiettivi <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>performance <span class=\"_ _15\"> </span>nonch\u00e9 <span class=\"_ _15\"> </span>anche <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>verificarsi <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"> </span>Trigger<span class=\"_ _43\"> </span>Event.<span class=\"_ _43\"> </span>Il Piano ha <span class=\"_ _0\"></span>lo scopo, da un lato, di incentivare i beneficiari <span class=\"_ _0\"></span>a perseguire il raggiungimento<span class=\"_ _43\"> </span>degli obiettivi del Gruppo e, dall\u2019altro, di fidelizza<span class=\"_ _2\"></span>re i beneficiari in un\u2019ottica di retention.<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _13\"></span>ha <span class=\"_ _13\"></span>rilevato <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>operazioni <span class=\"_ _b\"></span>regolate <span class=\"_ _13\"></span>con <span class=\"_ _b\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _13\"></span>del <span class=\"_ _b\"></span>principio <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>tabile<span class=\"_ _43\"> </span>internazionale IFRS 2 c<span class=\"_ _2\"></span>he prevede che il costo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>elle operazioni sia <span class=\"_ _2\"></span>determinato sulla base<span class=\"_ _43\"> </span>del <span class=\"_ _6\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air <span class=\"_ _6\"></span>value<span class=\"ff1\"> all<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>assegn<span class=\"_ _0\"></span>azione. <span class=\"_ _6\"></span>Tale costo<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>\u00e8 rilevato <span class=\"_ _6\"></span>rispettivamente <span class=\"_ _6\"></span>tra i<span class=\"_ _6\"></span> costi <span class=\"_ _6\"></span>per<span class=\"_ _43\"> </span></span></span>servizi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>costi del <span class=\"_ _b\"></span>personale, insieme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>corrispondente <span class=\"_ _0\"></span>incremento di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>riserva<span class=\"_ _43\"> </span>di <span class=\"_ _b\"></span>patrimonio <span class=\"_ _b\"></span>netto, <span class=\"_ _b\"></span>lungo <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>periodo <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>condizioni <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>serviz<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>e, <span class=\"_ _b\"></span>ove <span class=\"_ _b\"></span>appli<span class=\"_ _b\"></span>cabile, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>performance <span class=\"_ _c\"> </span>sono <span class=\"_ _c\"> </span>soddisfatte <span class=\"_ _c\"> </span>(il <span class=\"_ _c\"> </span>periodo <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>matur<span class=\"_ _0\"></span>azione). <span class=\"_ _c\"> </span>A <span class=\"_ _c\"> </span>ogn<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>data <span class=\"_ _17\"> </span>di <span class=\"_ _15\"> </span>bilancio, <span class=\"_ _17\"> </span>la<span class=\"_ _43\"> </span>Societ\u00e0 rivede <span class=\"_ _0\"></span>le ipotesi sul <span class=\"_ _0\"></span>numero di <span class=\"_ _0\"></span>azioni che si prevede d<span class=\"_ _0\"></span>i maturare e <span class=\"_ _0\"></span>rileva l\u2019effetto<span class=\"_ _43\"> </span>del valore delle azio<span class=\"_ _2\"></span>ni maturate nel corso de<span class=\"_ _2\"></span>l periodo, iscrivendo ogni <span class=\"_ _2\"></span>variazione di stima<span class=\"_ _43\"> </span>a <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>rettificando <span class=\"_ _b\"></span>l<span class=\"ff5\">a <span class=\"_ _b\"></span>corrispondente <span class=\"_ _0\"></span>riserva <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>patrimonio <span class=\"_ _0\"></span>netto. <span class=\"_ _b\"></span>L\u2019onere<span class=\"_ _43\"> </span></span>cumulativo rilevato per le <span class=\"_ _0\"></span>operazioni regolate con strumenti rappresentativi di capitale a<span class=\"_ _43\"> </span>ogni data <span class=\"_ _0\"></span>di riferimento fino alla data <span class=\"_ _0\"></span>di maturazione riflette la misura <span class=\"_ _0\"></span>in cui il p<span class=\"_ _0\"></span>eriodo di<span class=\"_ _43\"> </span>maturazione <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _10\"> </span>scaduto <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>la <span class=\"_ _10\"> </span>migliore <span class=\"_ _19\"> </span>stima <span class=\"_ _10\"> </span>del <span class=\"_ _19\"> </span>Gruppo <span class=\"_ _19\"> </span>del <span class=\"_ _10\"> </span>numero <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>strumenti<span class=\"_ _43\"> </span>rappresentativi <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>capitale <span class=\"_ _17\"> </span>che <span class=\"_ _c\"> </span>alla <span class=\"_ _c\"> </span>fine <span class=\"_ _c\"> </span>matureranno. <span class=\"_ _c\"> </span>L\u2019onere <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>l\u2019accredito <span class=\"_ _c\"> </span>nel <span class=\"_ _17\"> </span>conto<span class=\"_ _43\"> </span>economico <span class=\"_ _11\"> </span>di <span class=\"_ _f\"> </span>un <span class=\"_ _11\"> </span>esercizio <span class=\"_ _f\"> </span>rappresenta <span class=\"_ _11\"> </span>la <span class=\"_ _f\"> </span>vari<span class=\"_ _2\"></span>azione <span class=\"_ _11\"> </span>dell\u2019oner<span class=\"_ _0\"></span>e <span class=\"_ _11\"> </span>cumulativo <span class=\"_ _11\"> </span>rilevato<span class=\"_ _43\"> </span>all\u2019inizio e alla fine dell\u2019esercizio stesso.<span class=\"_ _43\"> </span>Le <span class=\"_ _1a\"></span>lette<span class=\"_ _0\"></span>re <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>assegnazione <span class=\"_ _1b\"></span>delle <span class=\"_ _1a\"></span>azioni <span class=\"_ _1b\"></span>sono <span class=\"_ _1a\"></span>state <span class=\"_ _1a\"></span>consegnate <span class=\"_ _1b\"></span>ai <span class=\"_ _1a\"></span>beneficiari <span class=\"_ _1a\"></span>il <span class=\"_ _1b\"></span>22 <span class=\"_ _1a\"></span>aprile<span class=\"_ _43\"> </span>2024 <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>da <span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _1b\"></span>data <span class=\"_ _1b\"></span>il <span class=\"_ _1a\"></span>piano <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>incentivazione <span class=\"_ _1a\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>rodotto <span class=\"_ _1b\"></span>i <span class=\"_ _1b\"></span>suoi <span class=\"_ _1a\"></span>effetti <span class=\"_ _1b\"></span>contabili <span class=\"_ _1b\"></span>per <span class=\"_ _1b\"></span>i<span class=\"_ _43\"> </span>beneficiari che hanno accettato l\u2019adesione allo st<span class=\"_ _2\"></span>esso.<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>determinato <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>valore<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>riserva <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>patrimonio n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2024<span class=\"_ _43\"> </span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>quanto p<span class=\"_ _2\"></span>revisto <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>regolamento <span class=\"_ _6\"></span>del Performance <span class=\"_ _6\"></span>Shares e <span class=\"_ _7\"></span>dal principio <span class=\"_ _6\"></span>IFRS<span class=\"_ _43\"> </span>2 <span class=\"_ _b\"></span>per <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>importo <span class=\"_ _b\"></span>pari <span class=\"_ _13\"></span>a <span class=\"_ _b\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _13\"></span><span class=\"ls7\">18</span>3 <span class=\"_ _b\"></span>migliaia, <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>Euro <span class=\"_ _13\"></span><span class=\"ls7\">15</span>7 <span class=\"_ _b\"></span>migliaia <span class=\"_ _13\"></span>iscritti <span class=\"_ _b\"></span>tra <span class=\"_ _13\"></span>i <span class=\"_ _b\"></span>costi <span class=\"_ _13\"></span>per<span class=\"_ _43\"> </span>servizi ed Euro <span class=\"ls7\">26</span> migliaia nel costo del personale<span class=\"_ _2\"></span>.<span class=\"_ _43\"> </span>Con <span class=\"_ _6\"></span>riferimento <span class=\"_ _6\"></span>all\u2019area <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>consolidamento <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>evidenzia <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>stessa <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>variata <span class=\"_ _6\"></span>rispetto<span class=\"_ _43\"> </span>al 31 dicembre 2023. Tuttavia, si segnala:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff5\">in <span class=\"_ _11\"> </span>data <span class=\"_ _11\"> </span>1\u00b0 <span class=\"_ _11\"> </span>ottobre <span class=\"_ _a\"> </span>2024 <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _11\"> </span>stata <span class=\"_ _11\"> </span>data <span class=\"_ _11\"> </span>esecuzione <span class=\"_ _a\"> </span>all\u2019operazione <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>fusione <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>er<span class=\"_ _43\"> </span></span></span>incorporazione della societ\u00e0 Nian Design<span class=\"_ _2\"></span> S.r.l. nella societ\u00e0 controllante Cu<span class=\"_ _2\"></span>bo Design<span class=\"_ _43\"> </span>S.r.l., <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>progetto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>fusione <span class=\"_ _0\"></span>appro<span class=\"_ _0\"></span>vato <span class=\"_ _b\"></span>dall\u2019Assemblea <span class=\"_ _b\"></span>dei <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>in <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>7<span class=\"_ _43\"> </span>agos<span class=\"ff5\">to 2024; l\u2019operazione </span>non ha effetti contabili in consolidato;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff5\">in <span class=\"_ _1b\"></span>data <span class=\"_ _1b\"></span>15 <span class=\"_ _1b\"></span>ottobre <span class=\"_ _1b\"></span>2024 <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _17\"> </span>stata <span class=\"_ _1b\"></span>perfezionata <span class=\"_ _1b\"></span>l\u2019acquisizione <span class=\"_ _1b\"></span>da <span class=\"_ _1b\"></span>parte <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>Dexelance<span class=\"_ _43\"> </span></span></span>S.p.A. <span class=\"_ _2\"></span>della <span class=\"_ _6\"></span>restante quot<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>capitale <span class=\"_ _6\"></span>sociale <span class=\"_ _2\"></span>della <span class=\"_ _6\"></span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _6\"></span>controllata <span class=\"_ _2\"></span>Axo <span class=\"_ _6\"></span>Light<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>S.r.l.<span class=\"_ _43\"> </span>(pari <span class=\"_ _a\"> </span>al <span class=\"_ _11\"> </span>49%); <span class=\"_ _a\"> </span>l\u2019obiettivo <span class=\"_ _a\"> </span>dell\u2019operazione <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>prosieguo <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>consolidamento <span class=\"_ _a\"> </span>del<span class=\"_ _43\"> </span>G<span class=\"ff5\">ruppo <span class=\"_ _2f\"> </span>nell\u2019area <span class=\"_ _2f\"> </span>strategica <span class=\"_ _2f\"> </span>\u201cIlluminazione\u201d <span class=\"_ _2f\"> </span>in <span class=\"_ _2f\"> </span>un\u2019ottica <span class=\"_ _2f\"> </span>di <span class=\"_ _2f\"> </span>maggior <span class=\"_ _2f\"> </span>efficacia<span class=\"_ _43\"> </span></span>organizzativa <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rinnovata <span class=\"_ _b\"></span>interazione <span class=\"_ _0\"></span>sinergica <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _b\"></span>societ\u00e0 <span class=\"_ _0\"></span>appartenenti <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>settore<span class=\"_ _43\"> </span>operativo.<span class=\"_ _43\"> </span>FORMA E CONTENUTO DEL BILANCIO<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>B<span class=\"ff5\">ilancio <span class=\"_ _0\"></span>consolidato dell\u2019esercizio <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 dicembre <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span></span>4 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stato redatto <span class=\"_ _0\"></span>in con<span class=\"_ _0\"></span>formit\u00e0 ai<span class=\"_ _43\"> </span>Principi Contabili<span class=\"_ _2\"></span> I<span class=\"ff5\">nterna<span class=\"_ _2\"></span>zionali nonch\u00e9 <span class=\"_ _6\"></span>ai provvedimenti <span class=\"_ _6\"></span>eman<span class=\"_ _0\"></span>ati <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>attu<span class=\"_ _0\"></span>azione <span class=\"_ _2\"></span>dell\u2019art. <span class=\"_ _2\"></span>9<span class=\"_ _43\"> </span></span>del D. Lgs. del 28 febbraio 2005 n. 38.<span class=\"_ _43\"> </span>Tali  principi  comprendono  l\u2019insieme  dei  principi  IAS  e <span class=\"_ _9\"> </span>IFRS <span class=\"_ _a\"> </span>emessi  dall\u2019International<span class=\"_ _43\"> </span>Accounting <span class=\"_ _16\"> </span>Standard <span class=\"_ _30\"> </span>Board <span class=\"_ _16\"> </span><span class=\"ff5\">(\u201cIASB\u201d)</span>, <span class=\"_ _16\"> </span>nonch\u00e9 <span class=\"_ _30\"> </span>le <span class=\"_ _16\"> </span>interpretazio<span class=\"_ _2\"></span>ni <span class=\"_ _16\"> </span><span class=\"ff5\">\u201c</span>SIC<span class=\"ff5\">\u201d</span> <span class=\"_ _16\"> </span>(Standing<span class=\"_ _43\"> </span>Interpretations <span class=\"_ _10\"> </span>Committee<span class=\"_ _0\"></span>) <span class=\"_ _19\"> </span><span class=\"ls8\">e <span class=\"_ _10\"> </span></span><span class=\"ff5\">\u201c</span>IFRIC<span class=\"ff5\">\u201d</span> <span class=\"_ _19\"> </span><span class=\"ff5\">emesse <span class=\"_ _10\"> </span>dall\u2019International <span class=\"_ _19\"> </span>Financial <span class=\"_ _10\"> </span>Reporting<span class=\"_ _43\"> </span></span>Interpretations Commi<span class=\"_ _2\"></span>ttee, che <span class=\"_ _6\"></span>siano stati <span class=\"_ _6\"></span>omologati entro <span class=\"_ _6\"></span>il 31 <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span>4. I <span class=\"_ _2\"></span>principi<span class=\"_ _43\"> </span>contabili <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>ternazionali <span class=\"_ _1b\"></span>even<span class=\"_ _0\"></span>tualmente <span class=\"_ _17\"> </span>omologati <span class=\"_ _c\"> </span>dopo <span class=\"_ _c\"> </span>tale <span class=\"_ _17\"> </span>data <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>prima <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>quella <span class=\"_ _c\"> </span>di<span class=\"_ _43\"> </span>redazione del <span class=\"_ _2\"></span>presente b<span class=\"_ _2\"></span>ilancio sono utili<span class=\"_ _2\"></span>zzati nella <span class=\"_ _2\"></span>preparazione del <span class=\"_ _6\"></span>bilan<span class=\"_ _0\"></span>cio c<span class=\"_ _2\"></span>onsolida<span class=\"_ _0\"></span>to<span class=\"_ _43\"> </span>solo <span class=\"_ _1b\"></span>se <span class=\"_ _1b\"></span>l\u2019adozione <span class=\"_ _1b\"></span>anticipata <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1b\"></span>consentita <span class=\"_ _1b\"></span>dal <span class=\"_ _1b\"></span>Regolamento <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>omologa <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>dal <span class=\"_ _1b\"></span>principio<span class=\"_ _43\"> </span>contabile oggetto di omologa e nel caso il Gruppo si sia avvalso di tale facolt\u00e0.<span class=\"_ _43\"> </span>La <span class=\"_ _b\"></span>pubblicazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>bilancio <span class=\"_ _13\"></span>consolidato <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Gruppo <span class=\"_ _13\"></span>Dexelance <span class=\"_ _b\"></span><span class=\"ff5\">per <span class=\"_ _b\"></span>l\u2019esercizio <span class=\"_ _13\"></span>chiuso <span class=\"_ _b\"></span>al<span class=\"_ _43\"> </span></span>31 <span class=\"_ _1a\"></span><span class=\"ls0\">dicembre <span class=\"_ _1a\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1b\"></span>autorizzato <span class=\"_ _1a\"></span>con <span class=\"_ _1b\"></span>delibera <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>Con<span class=\"_ _0\"></span>siglio <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>Ammin<span class=\"_ _0\"></span>istrazione <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span><span class=\"ff5\">l\u2019</span><span class=\"ls1a\">11<span class=\"_ _43\"> </span></span></span>marzo <span class=\"_ _6\"></span>20<span class=\"_ _0\"></span>25<span class=\"ff5\">. <span class=\"_ _6\"></span>Ta<span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>bilancio sar\u00e0 <span class=\"_ _6\"></span>sottoposto all\u2019asse<span class=\"_ _6\"></span>mb<span class=\"_ _0\"></span>lea <span class=\"_ _6\"></span>degli azionisti <span class=\"_ _6\"></span>di <span class=\"ff1\">Dexelance <span class=\"_ _6\"></span>S.p.A.<span class=\"_ _43\"> </span></span></span>in data <span class=\"ls7\">16</span> aprile 2025.<span class=\"_ _43\"> </span>Il <span class=\"_ _11\"> </span>Bilancio <span class=\"_ _f\"> </span>consolidato<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _f\"> </span>chiuso <span class=\"_ _11\"> </span>al <span class=\"_ _f\"> </span>31 <span class=\"_ _f\"> </span>dicembre <span class=\"_ _11\"> </span>202<span class=\"_ _0\"></span>4 <span class=\"_ _f\"> </span>dal <span class=\"_ _11\"> </span>punto <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>vista<span class=\"_ _43\"> </span>economico, <span class=\"_ _10\"> </span>p<span class=\"_ _0\"></span>atrimoniale <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _10\"> </span>re<span class=\"_ _0\"></span>cepisce <span class=\"_ _10\"> </span>i <span class=\"_ _19\"> </span>dati <span class=\"_ _10\"> </span>delle <span class=\"_ _19\"> </span>controllate <span class=\"_ _19\"> </span>(dirette <span class=\"_ _10\"> </span>e<span class=\"_ _43\"> </span>indirette), re<span class=\"_ _2\"></span>ttificati ove <span class=\"_ _6\"></span>necessario, per <span class=\"_ _6\"></span>omogeneizzarli ai <span class=\"_ _6\"></span>prin<span class=\"_ _0\"></span>cipi <span class=\"_ _2\"></span>contabili <span class=\"_ _2\"></span>utilizzati dalla<span class=\"_ _43\"> </span>Capogruppo <span class=\"_ _7\"></span>nella <span class=\"_ _6\"></span>predisposizione <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>bilancio <span class=\"_ _6\"></span>consolidato, <span class=\"_ _7\"></span>in <span class=\"_ _6\"></span>conformit\u00e0 <span class=\"_ _7\"></span>agli <span class=\"_ _7\"></span>IFRS <span class=\"_ _6\"></span>adottati<span class=\"_ _43\"> </span>dall\u2019Unione Europea<span class=\"ff1\">.<span class=\"_ _43\"> </span></span>Il <span class=\"_ _17\"> </span>Bilancio <span class=\"_ _c\"> </span>consolidato <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>costituito <span class=\"_ _c\"> </span>dalla <span class=\"_ _17\"> </span>Situazione <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>atrimoniale-fin<span class=\"_ _0\"></span>anziaria, <span class=\"_ _17\"> </span>dal <span class=\"_ _17\"> </span>Conto<span class=\"_ _43\"> </span>Economico, dal Conto <span class=\"_ _0\"></span>Economico complessivo, dal Rendiconto Finanziario, <span class=\"_ _0\"></span>dal Prospetto<span class=\"_ _43\"> </span>dei <span class=\"_ _b\"></span>movimenti <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>Patrimonio <span class=\"_ _0\"></span>Netto <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>dalle <span class=\"_ _0\"></span>presenti <span class=\"_ _b\"></span>Note <span class=\"_ _0\"></span>Esp<span class=\"_ _0\"></span>licative. <span class=\"_ _0\"></span>\u00c8 <span class=\"_ _b\"></span>inoltre <span class=\"_ _b\"></span>corre<span class=\"_ _0\"></span>dato<span class=\"_ _43\"> </span>dalla Relazione sulla Gestione.<span class=\"_ _43\"> </span>I <span class=\"_ _13\"></span>valori <span class=\"_ _1a\"></span>esp<span class=\"_ _0\"></span>osti <span class=\"_ _13\"></span>nei <span class=\"_ _1a\"></span>prospetti <span class=\"_ _1a\"></span>contabili <span class=\"_ _1a\"></span>sono <span class=\"_ _1a\"></span>in <span class=\"_ _13\"></span>migliaia <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>euro; <span class=\"_ _1a\"></span>le <span class=\"_ _13\"></span>note <span class=\"_ _1a\"></span>esplicative <span class=\"_ _1a\"></span>sono<span class=\"_ _43\"> </span>prevalentemente espresse in migliaia di euro, se non altrimenti specificat<span class=\"_ _2\"></span>o.<span class=\"_ _43\"> </span>Ai <span class=\"_ _14\"> </span>fini <span class=\"_ _14\"> </span>della <span class=\"_ _14\"> </span>predisposi<span class=\"_ _2\"></span>zione <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>bilancio <span class=\"_ _14\"> </span>consolidato <span class=\"_ _14\"> </span>secondo <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>Principi <span class=\"_ _14\"> </span>Contabili<span class=\"_ _43\"> </span>Internazionali il Gruppo ha adottato:<span class=\"_ _43\"> </span>1)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">lo <span class=\"_ _16\"> </span>sc<span class=\"_ _2\"></span>hema <span class=\"_ _30\"> </span>della <span class=\"_ _30\"> </span>Situazione <span class=\"_ _30\"> </span>patrimoniale-finanziaria <span class=\"_ _30\"> </span>che <span class=\"_ _30\"> </span>prevede <span class=\"_ _30\"> </span>la <span class=\"_ _30\"> </span>distinta<span class=\"_ _43\"> </span></span></span>separazione tra <span class=\"_ _0\"></span>attivit\u00e0 e passivit\u00e0 <span class=\"_ _0\"></span>correnti e non correnti, intendendosi per <span class=\"_ _0\"></span>correnti<span class=\"_ _43\"> </span>quelle <span class=\"_ _19\"> </span>realizzabili <span class=\"_ _19\"> </span>nel <span class=\"_ _19\"> </span>normale <span class=\"_ _19\"> </span>ciclo <span class=\"_ _19\"> </span>operativo <span class=\"_ _19\"> </span>(IAS <span class=\"_ _19\"> </span>1, <span class=\"_ _19\"> </span>par. <span class=\"_ _14\"> </span>5<span class=\"_ _2\"></span>7)<span class=\"_ _0\"></span>, <span class=\"_ _19\"> </span>generalmente<span class=\"_ _43\"> </span>identificato nel periodo di 12 mesi successivi alla data di bila<span class=\"_ _2\"></span>ncio;<span class=\"_ _43\"> </span>2)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">per il conto economico complessivo lo schema per natura;<span class=\"_ _43\"> </span></span></span>3)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">per <span class=\"_ _11\"> </span>il <span class=\"_ _a\"> </span>rendiconto <span class=\"_ _a\"> </span>finanziario <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>presentazione <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>cassa <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>metodo<span class=\"_ _43\"> </span></span></span>indiretto.<span class=\"_ _43\"> </span>Espressione di conformit\u00e0 ai princip<span class=\"_ _2\"></span>i contabili internazionali<span class=\"_ _43\"> </span>Il Bilancio <span class=\"_ _2\"></span>consolidato \u00e8 s<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ato predisposto <span class=\"_ _6\"></span>nel rispetto <span class=\"_ _2\"></span>dei Principi <span class=\"_ _2\"></span>Contabili Internazionali<span class=\"_ _43\"> </span>(\u201cIFRS\u201d) <span class=\"_ _1b\"></span>emessi <span class=\"_ _1b\"></span>dall\u2019International <span class=\"_ _1b\"></span>Accounting <span class=\"_ _1b\"></span>Standards <span class=\"_ _1b\"></span>Board <span class=\"_ _17\"> </span>(\u201cIASB\u201d) <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>recepiti <span class=\"_ _1b\"></span>dalla<span class=\"_ _43\"> </span>normativa dell<span class=\"ff5\">\u2019</span>Unione Europea e <span class=\"_ _6\"></span>nel nostro ordinamento per effetto d<span class=\"_ _2\"></span>el D. Lgs. <span class=\"_ _2\"></span>N. 38 del<span class=\"_ _43\"> </span>28 <span class=\"_ _0\"></span>febbraio <span class=\"_ _b\"></span>2005 <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bilancio<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>IFRS <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>intendono <span class=\"_ _0\"></span>anche <span class=\"_ _b\"></span>tutti <span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>principi <span class=\"_ _1b\"></span>contab<span class=\"_ _0\"></span>ili <span class=\"_ _1b\"></span>internazionali <span class=\"_ _1b\"></span>rivisti <span class=\"_ _1b\"></span>(\u201cIAS\u201d), <span class=\"_ _17\"> </span>tutte <span class=\"_ _17\"> </span>le <span class=\"_ _1b\"></span>interpretazioni <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ell\u2019<span class=\"ff1\">In<span class=\"_ _0\"></span>ternational<span class=\"_ _43\"> </span></span>Financial <span class=\"_ _b\"></span>Reporting <span class=\"_ _13\"></span>Interpretations <span class=\"_ _b\"></span>Committee <span class=\"_ _b\"></span>(\u201cIFRIC\u201d), <span class=\"_ _b\"></span>preceden<span class=\"_ _0\"></span>temente <span class=\"_ _b\"></span>denominate<span class=\"_ _43\"> </span>Standing Interpretations Committee (\u201cSIC\u201d).<span class=\"_ _43\"> </span>INFORMATIVA MACROECONOMICA<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _f\"> </span>dell<span class=\"ff5\">\u2019</span>economia <span class=\"_ _f\"> </span>globale, <span class=\"_ _f\"> </span>il <span class=\"_ _10\"> </span>contesto <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>instabilit\u00e0 <span class=\"_ _f\"> </span>politica, <span class=\"_ _f\"> </span>economica <span class=\"_ _f\"> </span>e<span class=\"_ _43\"> </span>finanziaria nonch\u00e9 la volatilit\u00e0 dei mercati finanziari potrebbero influenzar<span class=\"_ _2\"></span>e l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>andament<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>del <span class=\"_ _b\"></span>Gruppo, <span class=\"_ _13\"></span>con <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ossibili <span class=\"_ _b\"></span>effetti <span class=\"_ _b\"></span>negativi <span class=\"_ _b\"></span>sulla <span class=\"_ _13\"></span>sua <span class=\"_ _b\"></span>situ<span class=\"_ _0\"></span>azione <span class=\"_ _b\"></span>economica, <span class=\"_ _b\"></span>patrimoniale <span class=\"_ _13\"></span>e<span class=\"_ _43\"> </span>finanziaria.<span class=\"_ _43\"> </span>Rischi connessi alla situazione geopolitica mond<span class=\"_ _2\"></span>iale<span class=\"_ _43\"> </span>Il Gruppo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>esposto ai <span class=\"_ _0\"></span>rischi connessi <span class=\"_ _0\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attuale e futura <span class=\"_ _0\"></span>congiuntura politico-<span class=\"_ _0\"></span>economica<span class=\"_ _43\"> </span>globale, <span class=\"_ _b\"></span>europea <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>it<span class=\"_ _0\"></span>aliana, <span class=\"_ _b\"></span>aggravata <span class=\"_ _13\"></span>anche <span class=\"_ _b\"></span>dalle <span class=\"_ _13\"></span>recenti <span class=\"_ _b\"></span>tensioni <span class=\"_ _13\"></span>politiche <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>militari <span class=\"_ _13\"></span>in<span class=\"_ _43\"> </span>Ucraina e<span class=\"_ _2\"></span> Israele, <span class=\"_ _6\"></span>la cui <span class=\"_ _6\"></span>evoluzione e<span class=\"_ _2\"></span> i <span class=\"_ _6\"></span>cui impatti <span class=\"_ _6\"></span>politici ed <span class=\"_ _6\"></span>economici son<span class=\"_ _2\"></span>o ancora <span class=\"_ _6\"></span>incerti<span class=\"_ _43\"> </span>e <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>difficile  valutazione. <span class=\"_ _a\"> </span>Non <span class=\"_ _a\"> </span>si <span class=\"_ _a\"> </span>pu\u00f2,  p<span class=\"_ _0\"></span>ertanto, <span class=\"_ _a\"> </span>escludere  che <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>manifestarsi <span class=\"_ _a\"> </span>e/o <span class=\"_ _a\"> </span>il<span class=\"_ _43\"> </span>perdurare <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>eventuali <span class=\"_ _a\"> </span>fen<span class=\"_ _0\"></span>omeni <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>recessione <span class=\"_ _a\"> </span>economica <span class=\"_ _a\"> </span>e/o <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>instabilit\u00e0 <span class=\"_ _a\"> </span>politica<span class=\"_ _43\"> </span>nonch\u00e9 <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>future <span class=\"_ _6\"></span>ripercussioni <span class=\"_ _6\"></span>negative, <span class=\"_ _6\"></span>anche <span class=\"_ _7\"></span>sign<span class=\"_ _0\"></span>ificative, <span class=\"_ _6\"></span>sull<span class=\"ff5\">\u2019</span>economia <span class=\"_ _6\"></span>globale,<span class=\"_ _43\"> </span>europea <span class=\"_ _11\"> </span>e/o <span class=\"_ _11\"> </span>nazionale, <span class=\"_ _11\"> </span>possano <span class=\"_ _11\"> </span>determinare <span class=\"_ _a\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _11\"> </span>indebolimento <span class=\"_ _11\"> </span>della <span class=\"_ _11\"> </span>domanda <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>ei<span class=\"_ _43\"> </span>prodotti <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Gruppo, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>possibili <span class=\"_ _b\"></span>effetti <span class=\"_ _0\"></span>negat<span class=\"_ _0\"></span>ivi <span class=\"_ _0\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>sulle <span class=\"_ _b\"></span>prospettive <span class=\"_ _b\"></span>nonch\u00e9<span class=\"_ _43\"> </span>sulla situazione economica, patrimoniale e finanziaria del Grupp<span class=\"_ _2\"></span>o stesso.<span class=\"_ _43\"> </span>La  situaz<span class=\"_ _0\"></span>ione  geopolitica  mondiale <span class=\"_ _a\"> </span>sta  vivendo  un <span class=\"_ _a\"> </span>momento  di <span class=\"_ _9\"> </span>estrema <span class=\"_ _a\"> </span>tensione  e<span class=\"_ _43\"> </span>complessit\u00e0 <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>causa <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>conflitti <span class=\"_ _11\"> </span>militari <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>una <span class=\"_ _11\"> </span>situazione <span class=\"_ _11\"> </span>gi\u00e0 <span class=\"_ _11\"> </span>critica <span class=\"_ _11\"> </span>causata <span class=\"_ _11\"> </span>dalla<span class=\"_ _43\"> </span>pandemia, <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>ulteriormente <span class=\"_ _0\"></span>stimolato <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>fenomeni <span class=\"_ _0\"></span>inflattivi <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>le <span class=\"_ _0\"></span>din<span class=\"_ _0\"></span>amiche <span class=\"_ _0\"></span>speculative. <span class=\"_ _b\"></span>Il<span class=\"_ _43\"> </span>Gruppo ha <span class=\"_ _7\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>coinvolgimento <span class=\"_ _6\"></span>molto limitato <span class=\"_ _6\"></span>nelle <span class=\"_ _2\"></span>aree in<span class=\"_ _2\"></span>teressate sia <span class=\"_ _6\"></span>del conflitto <span class=\"_ _6\"></span>ru<span class=\"_ _0\"></span>sso-<span class=\"_ _43\"> </span>ucraino <span class=\"_ _17\"> </span>che <span class=\"_ _1b\"></span>israe<span class=\"_ _0\"></span>liano-palestinese <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>suo <span class=\"_ _1b\"></span>modello <span class=\"_ _17\"> </span>di <span class=\"_ _1b\"></span>bu<span class=\"_ _0\"></span>siness <span class=\"_ _1b\"></span>non <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _1b\"></span>particolarmente<span class=\"_ _43\"> </span>esposto ai <span class=\"_ _0\"></span>fenomeni inflattivi d<span class=\"_ _0\"></span>elle materie p<span class=\"_ _0\"></span>rime o <span class=\"_ _0\"></span>ai maggiori <span class=\"_ _0\"></span>costi di energ<span class=\"_ _b\"></span>ia; tuttavia,<span class=\"_ _43\"> </span>non si pu\u00f2 esclu<span class=\"_ _2\"></span>dere che il <span class=\"_ _2\"></span>perdurare di tale <span class=\"_ _2\"></span>situazione possa <span class=\"_ _2\"></span>determinare delle <span class=\"_ _2\"></span>pressioni<span class=\"_ _43\"> </span>sui margini o impatti sulla propensione al consumo di beni durevoli.<span class=\"_ _43\"> </span>In <span class=\"_ _b\"></span>prospettiva <span class=\"_ _13\"></span>pesano <span class=\"_ _b\"></span>le <span class=\"_ _13\"></span>incognite <span class=\"_ _13\"></span>legate <span class=\"_ _b\"></span>agli <span class=\"_ _13\"></span>effetti <span class=\"_ _b\"></span>della <span class=\"_ _13\"></span>politica <span class=\"_ _b\"></span>fiscale <span class=\"_ _b\"></span>e <span class=\"_ _1a\"></span>commerciale<span class=\"_ _43\"> </span>che <span class=\"_ _2f\"> </span>l\u2019amministrazione <span class=\"_ _2f\"> </span>statunitense <span class=\"_ _2f\"> </span>decider\u00e0 <span class=\"_ _2f\"> </span>di <span class=\"_ _2e\"> </span>mettere <span class=\"_ _2f\"> </span>in <span class=\"_ _2e\"> </span>atto. <span class=\"_ _2f\"> </span>Nello <span class=\"_ _2f\"> </span>specifico<span class=\"_ _43\"> </span>l\u2019introduzione di dazi e tariffe verso numerosi Paesi e aree geografiche, al fine di rendere<span class=\"_ _43\"> </span>le <span class=\"_ _1a\"></span>importazioni <span class=\"_ _1a\"></span>meno <span class=\"_ _1b\"></span>vantaggiose <span class=\"_ _13\"></span>e <span class=\"_ _1b\"></span>competitive <span class=\"_ _13\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _1a\"></span>a <span class=\"_ _1a\"></span>prodotti <span class=\"_ _1a\"></span>o <span class=\"_ _1b\"></span>servizi <span class=\"_ _13\"></span>n<span class=\"_ _0\"></span>azionali,<span class=\"_ _43\"> </span>potrebbe <span class=\"_ _f\"> </span>pregiudicare <span class=\"_ _11\"> </span>gli <span class=\"_ _f\"> </span>scambi <span class=\"_ _f\"> </span>in<span class=\"_ _0\"></span>ternazionali <span class=\"_ _11\"> </span>di <span class=\"_ _f\"> </span>merci <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>servizi. <span class=\"_ _f\"> </span>In <span class=\"_ _f\"> </span>tal <span class=\"_ _10\"> </span>contest<span class=\"_ _0\"></span>o,<span class=\"_ _43\"> </span>nonostante <span class=\"_ _b\"></span>i <span class=\"_ _13\"></span>rischi <span class=\"_ _13\"></span>connessi <span class=\"_ _b\"></span>alla <span class=\"_ _13\"></span>deriva <span class=\"_ _b\"></span>protezionistica <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _b\"></span>Stati <span class=\"_ _13\"></span>Uniti, <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _b\"></span>a <span class=\"_ _13\"></span>oggi<span class=\"_ _43\"> </span>non <span class=\"_ _13\"></span>intravede <span class=\"_ _13\"></span>part<span class=\"_ _0\"></span>icolari <span class=\"_ _b\"></span>rischi <span class=\"_ _1a\"></span>e <span class=\"_ _13\"></span>preoccupazioni, <span class=\"_ _13\"></span>sop<span class=\"_ _0\"></span>rattutto <span class=\"_ _13\"></span>in <span class=\"_ _1a\"></span>ragione <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>mercato <span class=\"_ _1a\"></span>di<span class=\"_ _43\"> </span>fascia <span class=\"_ _0\"></span>alta <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>gamma <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>quale <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>rivolta <span class=\"_ _0\"></span>l\u2019offerta <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rodotti, <span class=\"_ _b\"></span><span class=\"ff1\">poco <span class=\"_ _b\"></span>sensibili alle <span class=\"_ _0\"></span>variaz<span class=\"_ _0\"></span>ioni<span class=\"_ _43\"> </span></span>dei prezzi. Tuttavia, <span class=\"_ _2\"></span>non si pu\u00f2 <span class=\"_ _2\"></span>escludere che la <span class=\"_ _6\"></span>polit<span class=\"_ _0\"></span>ica fiscale <span class=\"_ _2\"></span>possa determinare im<span class=\"_ _2\"></span>patti<span class=\"_ _43\"> </span>sulla <span class=\"_ _11\"> </span>propensione <span class=\"_ _a\"> </span>al <span class=\"_ _11\"> </span>consumo <span class=\"_ _11\"> </span>e, <span class=\"_ _11\"> </span>dunque, <span class=\"_ _11\"> </span>il <span class=\"_ _a\"> </span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _11\"> </span>rivolge <span class=\"_ _a\"> </span>un\u2019attenzione <span class=\"_ _11\"> </span>continua<span class=\"_ _43\"> </span>all\u2019evoluzione nel contesto esterno.<span class=\"_ _43\"> </span>Rischi connessi al cambiamento climatico<span class=\"_ _43\"> </span>Nella <span class=\"_ _f\"> </span>predisposizione <span class=\"_ _f\"> </span>del <span class=\"_ _10\"> </span>bilancio <span class=\"_ _f\"> </span>consolidato <span class=\"_ _f\"> </span>annuale, <span class=\"_ _f\"> </span>tenuto <span class=\"_ _10\"> </span>conto <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>priorit\u00e0<span class=\"_ _43\"> </span>condivise <span class=\"_ _0\"></span>dall\u2019E<span class=\"_ _0\"></span>SMA <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>alla <span class=\"_ _0\"></span>luce <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>risultanze <span class=\"_ _b\"></span>emerse <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _b\"></span><span class=\"ff6\">The <span class=\"_ _b\"></span>Global <span class=\"_ _0\"></span>Risks <span class=\"_ _b\"></span>Report <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4<span class=\"_ _43\"> </span></span>redatto dal World Economic <span class=\"_ _2\"></span>Forum, il management di Dexelance <span class=\"ff5\">ha valuta<span class=\"_ _2\"></span>to l\u2019effetto dei<span class=\"_ _43\"> </span></span>rischi climatici sul Gruppo sulla base della probabilit\u00e0 storica di accadimen<span class=\"_ _2\"></span>to<span class=\"_ _0\"></span>.<span class=\"_ _43\"> </span>Nello <span class=\"_ _0\"></span>specif<span class=\"_ _0\"></span>ico, <span class=\"_ _0\"></span>attraverso <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>definizione <span class=\"_ _0\"></span>dei <span class=\"_ _b\"></span>potenziali <span class=\"_ _0\"></span>impatti <span class=\"_ _b\"></span>dei <span class=\"_ _0\"></span>rischi <span class=\"_ _b\"></span>fisic<span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>rischi<span class=\"_ _43\"> </span>di  tr<span class=\"_ _2\"></span>ansizione <span class=\"_ _15\"> </span>(relativi <span class=\"_ _15\"> </span>alle <span class=\"_ _15\"> </span>innovazioni <span class=\"_ _c\"> </span>t<span class=\"_ _0\"></span>ecnologiche, <span class=\"_ _15\"> </span>alle <span class=\"_ _c\"> </span>mod<span class=\"_ _0\"></span>ifiche <span class=\"_ _c\"> </span>n<span class=\"_ _0\"></span>ormative, <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>alle<span class=\"_ _43\"> </span>mutevoli <span class=\"_ _10\"> </span>aspettative <span class=\"_ _f\"> </span>del <span class=\"_ _10\"> </span>mercato), <span class=\"_ _f\"> </span>il <span class=\"_ _10\"> </span>management <span class=\"_ _10\"> </span>ha <span class=\"_ _f\"> </span>p<span class=\"_ _0\"></span>otuto <span class=\"_ _f\"> </span>ottenere <span class=\"_ _10\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>quadro<span class=\"_ _43\"> </span>sufficientemente <span class=\"_ _1b\"></span>completo <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>situazione <span class=\"_ _1b\"></span>a <span class=\"_ _17\"> </span>livello <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>Gruppo. <span class=\"_ _17\"> </span>Il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _1b\"></span>considera <span class=\"_ _1b\"></span>le<span class=\"_ _43\"> </span>questioni <span class=\"_ _17\"> </span>legate <span class=\"_ _1b\"></span>al <span class=\"_ _17\"> </span>clima <span class=\"_ _17\"> </span>nelle <span class=\"_ _17\"> </span>proprie <span class=\"_ _17\"> </span>stime <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>assunzioni, <span class=\"_ _17\"> </span>quando <span class=\"_ _17\"> </span>necessario. <span class=\"_ _17\"> </span>Questa<span class=\"_ _43\"> </span>valutazione <span class=\"_ _13\"></span>include <span class=\"_ _13\"></span>un <span class=\"_ _1a\"></span>ampio <span class=\"_ _13\"></span>spettro <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>possibili <span class=\"_ _13\"></span>imp<span class=\"_ _0\"></span>atti <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>der<span class=\"_ _b\"></span>ivanti <span class=\"_ _13\"></span>sia <span class=\"_ _13\"></span>dai<span class=\"_ _43\"> </span>rischi <span class=\"_ _15\"> </span>fisici <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>transizione.  Nonostante<span class=\"_ _2\"></span>  il <span class=\"_ _c\"> </span>Gruppo <span class=\"_ _15\"> </span>creda <span class=\"_ _c\"> </span>che  il <span class=\"_ _c\"> </span>proprio  mo<span class=\"_ _2\"></span>dello <span class=\"_ _15\"> </span>di<span class=\"_ _43\"> </span>business <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>i <span class=\"_ _1a\"></span>propri <span class=\"_ _1a\"></span>prodotti <span class=\"_ _1a\"></span>saranno <span class=\"_ _1b\"></span>ancora <span class=\"_ _13\"></span>appetibili <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>seguito <span class=\"_ _1a\"></span>della <span class=\"_ _1a\"></span>transizione <span class=\"_ _1a\"></span>verso<span class=\"_ _43\"> </span>un\u2019economia <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>basse emissioni, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>questioni <span class=\"_ _0\"></span>legate al <span class=\"_ _0\"></span>clima <span class=\"_ _0\"></span>aumen<span class=\"_ _0\"></span>tano <span class=\"_ _0\"></span>l\u2019incertezza d<span class=\"_ _0\"></span>elle<span class=\"_ _43\"> </span>stime <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>assunzioni <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>riguardano <span class=\"_ _6\"></span>numerosi <span class=\"_ _7\"></span>elementi <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>voci <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>b<span class=\"_ _0\"></span>ilancio. <span class=\"_ _7\"></span>Nonostante<span class=\"_ _43\"> </span>i <span class=\"_ _1a\"></span>rischi <span class=\"_ _1b\"></span>legati <span class=\"_ _1a\"></span>al <span class=\"_ _1a\"></span>clima <span class=\"_ _1b\"></span>potrebbero <span class=\"_ _1a\"></span>al <span class=\"_ _1a\"></span>momento <span class=\"_ _1a\"></span>non <span class=\"_ _1b\"></span>avere <span class=\"_ _1a\"></span>un <span class=\"_ _1b\"></span>impatto <span class=\"_ _1b\"></span>significativo <span class=\"_ _1a\"></span>sulla<span class=\"_ _43\"> </span>misurazione, il Gruppo sta attentamente monitorando gli sviluppi e i cambiamenti, come<span class=\"_ _43\"> </span>a esempio nuovi regolamenti e norme legati al clima. Gli elementi che sono impattati pi<span class=\"_ _2\"></span>\u00f9<span class=\"_ _43\"> </span>direttamente dalle questioni legate al clima sono:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">La <span class=\"_ _17\"> </span>vita <span class=\"_ _17\"> </span>utile <span class=\"_ _17\"> </span>degli <span class=\"_ _17\"> </span>immobili, <span class=\"_ _1b\"></span>impianti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>macchinari. <span class=\"_ _17\"> </span>Nel <span class=\"_ _17\"> </span>rideterminare <span class=\"_ _1b\"></span>la <span class=\"_ _17\"> </span>stima <span class=\"_ _17\"> </span>del<span class=\"_ _43\"> </span></span></span>valore <span class=\"_ _b\"></span>residuo <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>vita <span class=\"_ _b\"></span>utile <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>un\u2019attivit\u00e0, <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _b\"></span>considera <span class=\"_ _b\"></span>le <span class=\"_ _0\"></span>questioni <span class=\"_ _0\"></span>legat<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>clima, come a <span class=\"_ _0\"></span>esempio i regolamenti legat<span class=\"ff5\">i al clima <span class=\"_ _0\"></span>che potrebbero limitare l\u2019utilizzo<span class=\"_ _43\"> </span></span>di attivit\u00e0 o di richiedere significativi investimenti.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Determinazione <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>recuperabile <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>finanziarie. <span class=\"_ _1b\"></span>La <span class=\"_ _1a\"></span>stima <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span></span></span>valore <span class=\"_ _b\"></span>d\u2019uso <span class=\"_ _b\"></span>potrebbe <span class=\"_ _b\"></span>essere <span class=\"_ _b\"></span>impattata <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>differenti <span class=\"_ _b\"></span>modi <span class=\"_ _0\"></span>dal <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>transizione,<span class=\"_ _43\"> </span>in <span class=\"_ _13\"></span>particolare, <span class=\"_ _13\"></span>dalle <span class=\"_ _1a\"></span>normative <span class=\"_ _13\"></span>legate <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>clima <span class=\"_ _1a\"></span>o <span class=\"_ _b\"></span>da <span class=\"_ _1a\"></span>un <span class=\"_ _13\"></span>cambio <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>domand<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>i<span class=\"_ _43\"> </span>prodotti <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Gruppo. <span class=\"_ _6\"></span>Nonostante <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _7\"></span>abb<span class=\"_ _0\"></span>ia <span class=\"_ _7\"></span>concluso <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>vi <span class=\"_ _7\"></span>siano <span class=\"_ _6\"></span>assunzioni<span class=\"_ _43\"> </span>significative legate al clima.<span class=\"_ _43\"> </span>Alla <span class=\"_ _0\"></span>luce d<span class=\"_ _0\"></span>i queste <span class=\"_ _0\"></span>considerazioni, non <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stata rilevata <span class=\"_ _0\"></span>alcuna <span class=\"_ _0\"></span>influenza significativa <span class=\"_ _0\"></span>nelle<span class=\"_ _43\"> </span>stime e nelle valutazioni dei piani.<span class=\"_ _43\"> </span>Pienamente <span class=\"_ _16\"> </span>conscio <span class=\"_ _16\"> </span>dell\u2019imp<span class=\"_ _0\"></span>ortanza <span class=\"_ _16\"> </span>strategica <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>un\u2019operativit\u00e0 <span class=\"_ _1c\"> </span>responsabile <span class=\"_ _16\"> </span>e<span class=\"_ _43\"> </span>sostenibile, <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>deciso <span class=\"_ _0\"></span>da <span class=\"_ _b\"></span>tempo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>assumere <span class=\"_ _b\"></span>una <span class=\"_ _0\"></span>posiz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>proattiva <span class=\"_ _b\"></span>sul <span class=\"_ _b\"></span>tema<span class=\"_ _43\"> </span>della <span class=\"_ _2e\"> </span>sostenibilit\u00e0 <span class=\"_ _2f\"> </span>comunicando <span class=\"_ _2f\"> </span>an<span class=\"_ _0\"></span>che <span class=\"_ _2f\"> </span>volontariamente <span class=\"_ _2e\"> </span>ai <span class=\"_ _2f\"> </span>propri <span class=\"_ _2e\"> </span>stakeholder <span class=\"_ _2f\"> </span>le<span class=\"_ _43\"> </span>informative <span class=\"_ _1a\"></span>relative <span class=\"_ _b\"></span>ai <span class=\"_ _1a\"></span>fattori <span class=\"_ _13\"></span>ambientali, <span class=\"_ _13\"></span>sociali <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>di <span class=\"_ _13\"></span>governance. <span class=\"_ _1a\"></span>Il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>riconosce <span class=\"_ _1a\"></span>il<span class=\"_ _43\"> </span>fondamentale <span class=\"_ _6\"></span>ruolo <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>svolge <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>cooperazione <span class=\"_ _6\"></span>stabile <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>duratura <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>akeholder<span class=\"_ _43\"> </span>e l\u2019impegno verso un business sempre pi\u00f9 sostenibile<span class=\"ff1\">.<span class=\"_ _43\"> </span></span>Nel <span class=\"_ _10\"> </span>2024, <span class=\"_ _10\"> </span>D<span class=\"_ _0\"></span>exelance <span class=\"_ _10\"> </span>ha <span class=\"_ _19\"> </span>rafforzato <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>p<span class=\"_ _0\"></span>roprio <span class=\"_ _10\"> </span>impegno <span class=\"_ _10\"> </span>in <span class=\"_ _19\"> </span>materia <span class=\"_ _f\"> </span>di <span class=\"_ _19\"> </span>sostenibilit\u00e0,<span class=\"_ _43\"> </span>adeguandosi <span class=\"_ _11\"> </span>ai <span class=\"_ _11\"> </span>requisiti <span class=\"_ _11\"> </span>della <span class=\"_ _f\"> </span><span class=\"ff6\">Corpora<span class=\"_ _2\"></span>te <span class=\"_ _11\"> </span>Sustainability <span class=\"_ _11\"> </span>Reporting <span class=\"_ _11\"> </span>Directiv<span class=\"_ _0\"></span>e<span class=\"ff1\"> <span class=\"_ _11\"> </span>(CSRD) <span class=\"_ _11\"> </span>e<span class=\"_ _43\"> </span></span></span>completando l\u2019an<span class=\"_ _0\"></span>alisi di doppia <span class=\"_ _0\"></span>materialit\u00e0. Questo p<span class=\"_ _0\"></span>rocesso ha permesso d<span class=\"_ _0\"></span>i identificare<span class=\"_ _43\"> </span>gli <span class=\"_ _6\"></span>Imp<span class=\"_ _0\"></span>atti, <span class=\"_ _6\"></span>Rischi <span class=\"_ _6\"></span>e Oppo<span class=\"_ _2\"></span>rtunit\u00e0 <span class=\"_ _2\"></span>(IROs) <span class=\"_ _6\"></span>legati <span class=\"_ _2\"></span>alle <span class=\"_ _6\"></span>tematich<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>di s<span class=\"_ _6\"></span>ost<span class=\"_ _0\"></span>enibilit\u00e0 <span class=\"_ _7\"></span>con<span class=\"_ _0\"></span>siderati <span class=\"_ _6\"></span>pi\u00f9<span class=\"_ _43\"> </span>rilevanti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo. Contestualmente <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>richieste <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nuova <span class=\"_ _0\"></span>normativa, Dexelance<span class=\"_ _43\"> </span>ha definito <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>formalizzato le <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>roprie <span class=\"_ _6\"></span>Lin<span class=\"_ _0\"></span>ee <span class=\"_ _2\"></span>Strategiche di <span class=\"_ _6\"></span>sostenibilit\u00e0, allineando <span class=\"_ _2\"></span>le azioni<span class=\"_ _43\"> </span>future <span class=\"_ _19\"> </span>agli <span class=\"_ _10\"> </span><span class=\"ff6\">European <span class=\"_ _19\"> </span>Sustainability <span class=\"_ _10\"> </span>Reporting <span class=\"_ _19\"> </span>Standards</span> <span class=\"_ _19\"> </span>(ESRS) <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>consolidando <span class=\"_ _10\"> </span>un<span class=\"_ _43\"> </span>approccio  di  gest<span class=\"_ _0\"></span>ione  responsabile  e  attento  alle  t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span><span class=\"ff5\">matiche  ESG.  L\u2019analisi  dei <span class=\"_ _a\"> </span>rischi<span class=\"_ _43\"> </span></span>climatici <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>parte in<span class=\"_ _2\"></span>tegrante <span class=\"_ _6\"></span>della stra<span class=\"_ _2\"></span>tegia <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>sostenibilit\u00e0 <span class=\"_ _6\"></span>del Gruppo, <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>si articola<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>su <span class=\"_ _6\"></span>tre<span class=\"_ _43\"> </span>macro-ambiti di impatto: ambiente, persone e governance.<span class=\"_ _43\"> </span>Il Consiglio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Amministrazione ha <span class=\"_ _0\"></span>approvato l\u2019analisi di <span class=\"_ _0\"></span>doppia <span class=\"_ _0\"></span>materialit\u00e0 e il <span class=\"_ _0\"></span>Manifesto<span class=\"_ _43\"> </span>ESG, <span class=\"_ _f\"> </span>documento <span class=\"_ _f\"> </span>programmatico <span class=\"_ _f\"> </span>redatto <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>identificare <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>comunicare <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>maniera<span class=\"_ _43\"> </span>sintetica <span class=\"_ _b\"></span>le <span class=\"_ _13\"></span>Linee <span class=\"_ _b\"></span>Strategiche <span class=\"_ _b\"></span>che <span class=\"_ _13\"></span>guideranno <span class=\"_ _b\"></span>le <span class=\"_ _13\"></span>azioni <span class=\"_ _b\"></span>previste <span class=\"_ _b\"></span>per <span class=\"_ _13\"></span>i <span class=\"_ _b\"></span>prossimi <span class=\"_ _b\"></span>anni, <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>ha<span class=\"_ _43\"> </span>approvato le <span class=\"_ _6\"></span>azioni e <span class=\"_ _6\"></span>gli <span class=\"_ _2\"></span>obiettivi previs<span class=\"_ _2\"></span>ti nel <span class=\"_ _6\"></span>Business Plan <span class=\"_ _6\"></span>2025<span class=\"_ _0\"></span>-<span class=\"ff5\">2027 (il <span class=\"_ _6\"></span>\u201cBusiness Plan\u201d).<span class=\"_ _43\"> </span></span>Nello <span class=\"_ _11\"> </span>specifico <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>ambito <span class=\"_ _11\"> </span>ambientale, <span class=\"_ _11\"> </span>Dexelance <span class=\"_ _11\"> </span>ha <span class=\"_ _11\"> </span>implementato <span class=\"_ _a\"> </span>azioni <span class=\"_ _11\"> </span>volt<span class=\"_ _0\"></span>e <span class=\"_ _11\"> </span>alla<span class=\"_ _43\"> </span>riduzione delle emissioni climalteranti, all\u2019ado<span class=\"_ _2\"></span>zione di pratiche operative pi<span class=\"_ _2\"></span>\u00f9 sostenibili e<span class=\"_ _43\"> </span>alla promozione dell\u2019eco<span class=\"ff1\">-</span>design e della circolarit\u00e0 lungo l\u2019intero ciclo di vita<span class=\"ff1\"> dei prodotti.<span class=\"_ _43\"> </span></span>Con <span class=\"_ _1a\"></span>l\u2019obiettivo <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>monitorare <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>conseguentemente <span class=\"_ _1a\"></span>ridurre <span class=\"_ _1a\"></span>il <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>roprio <span class=\"_ _13\"></span>impatto <span class=\"_ _1a\"></span>emissivo,<span class=\"_ _43\"> </span>Dexelance <span class=\"_ _1b\"></span>ha <span class=\"_ _1b\"></span>comp<span class=\"_ _0\"></span>letato <span class=\"_ _1a\"></span>an<span class=\"_ _0\"></span>che <span class=\"_ _1b\"></span>per <span class=\"_ _1b\"></span>il <span class=\"_ _1b\"></span>2024 <span class=\"_ _1b\"></span>l\u2019invent<span class=\"_ _0\"></span>ario <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"></span>proprie <span class=\"_ _1b\"></span>emissioni <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>gas<span class=\"_ _43\"> </span>serra, <span class=\"_ _2f\"> </span>verificato <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _18\"> </span>un <span class=\"_ _2f\"> </span>ente <span class=\"_ _2f\"> </span>terzo <span class=\"_ _2f\"> </span>accredit<span class=\"_ _2\"></span>ato <span class=\"_ _2f\"> </span>secondo <span class=\"_ _2f\"> </span>la <span class=\"_ _18\"> </span>norma <span class=\"_ _2f\"> </span>ISO <span class=\"_ _2f\"> </span>14064<span class=\"_ _0\"></span>-3,<span class=\"_ _43\"> </span>confermando <span class=\"_ _18\"> </span>il <span class=\"_ _18\"> </span>proprio <span class=\"_ _14\"> </span>impegno <span class=\"_ _18\"> </span>nella <span class=\"_ _18\"> </span>compensazione <span class=\"_ _18\"> </span>delle <span class=\"_ _18\"> </span>emissioni <span class=\"_ _14\"> </span>attraverso<span class=\"_ _43\"> </span>l\u2019acquisto di crediti di carbonio e garantendo cos\u00ec la <span class=\"ff6\">carbon neutrality<span class=\"ff1\">.<span class=\"_ _43\"> </span></span></span>Inoltre, il<span class=\"_ _2\"></span> Gruppo <span class=\"_ _6\"></span>ha ulteriormente <span class=\"_ _6\"></span>rafforzato il <span class=\"_ _6\"></span>proprio approccio <span class=\"_ _6\"></span>alla gestione <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>rischio<span class=\"_ _43\"> </span>adottando <span class=\"_ _13\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _13\"></span><span class=\"ff6\">Ent<span class=\"_ _0\"></span>erprise <span class=\"_ _13\"></span>Risk <span class=\"_ _13\"></span>Management</span> <span class=\"_ _1a\"></span>(ERM<span class=\"_ _0\"></span>) <span class=\"_ _13\"></span>aziendale, <span class=\"_ _1a\"></span>che <span class=\"_ _1a\"></span>integra <span class=\"_ _13\"></span>la <span class=\"_ _1a\"></span>valutazione<span class=\"_ _43\"> </span>dei risc<span class=\"_ _2\"></span>hi di <span class=\"_ _6\"></span>sostenibilit\u00e0 nel <span class=\"ff6\">Risk<span class=\"_ _2\"></span> Reg<span class=\"_ _2\"></span>ister<span class=\"ff5\">. L\u2019analis<span class=\"_ _2\"></span>i di <span class=\"_ _6\"></span>doppia materialit\u00e0 <span class=\"_ _6\"></span>ha rappresentato<span class=\"_ _43\"> </span></span></span>un <span class=\"_ _0\"></span>elemento <span class=\"_ _b\"></span>chiave <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>questo <span class=\"_ _0\"></span>processo, <span class=\"_ _0\"></span>armonizzando <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>ESG <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>quelli f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>e<span class=\"_ _43\"> </span>garantendo <span class=\"_ _18\"> </span>un <span class=\"_ _2f\"> </span>moni<span class=\"_ _2\"></span>toraggio <span class=\"_ _18\"> </span>continuo <span class=\"_ _2f\"> </span>a<span class=\"_ _2\"></span>ttraverso <span class=\"_ _2f\"> </span>il<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>coinvolgimento <span class=\"_ _18\"> </span>del <span class=\"_ _2f\"> </span>Team <span class=\"_ _18\"> </span>di<span class=\"_ _43\"> </span>Sostenibilit\u00e0, <span class=\"_ _17\"> </span>del <span class=\"_ _15\"> </span>CFO, <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>CEO, <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>Comitato <span class=\"_ _c\"> </span>Controllo <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>Rischi, <span class=\"_ _c\"> </span>Operazioni <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>Parti<span class=\"_ _43\"> </span>Correlate e Sostenibilit\u00e0 e del Consiglio di Amministrazione.<span class=\"_ _43\"> </span>Dall\u2019analisi <span class=\"_ _13\"></span>sono <span class=\"_ _b\"></span>emersi <span class=\"_ _b\"></span>diversi <span class=\"_ _13\"></span>fattori <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>rischio <span class=\"_ _13\"></span>legati <span class=\"_ _b\"></span>ai <span class=\"_ _13\"></span>cambiamenti <span class=\"_ _b\"></span>climatici, <span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>cui <span class=\"_ _13\"></span>i<span class=\"_ _43\"> </span>rischi <span class=\"_ _6\"></span>climatici <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>isici <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>dipendenza <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>materie <span class=\"_ _6\"></span>prime <span class=\"_ _7\"></span>chiave. <span class=\"_ _6\"></span>Questi, <span class=\"_ _6\"></span>insieme <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>altri <span class=\"_ _6\"></span>rischi<span class=\"_ _43\"> </span>ESG <span class=\"_ _1a\"></span>id<span class=\"_ _0\"></span>entificati, <span class=\"_ _1a\"></span>vengono <span class=\"_ _1b\"></span>affrontati <span class=\"_ _1a\"></span>attraverso <span class=\"_ _1b\"></span>strategie <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>mitigazione <span class=\"_ _1b\"></span>strutturate, <span class=\"_ _1a\"></span>che<span class=\"_ _43\"> </span>includono <span class=\"_ _0\"></span>policy <span class=\"_ _0\"></span>formali, procedure <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>controllo, <span class=\"_ _0\"></span>audit <span class=\"_ _0\"></span>periodici <span class=\"_ _0\"></span>e u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>governance <span class=\"_ _0\"></span>solida<span class=\"_ _43\"> </span>basata su una chiara separazione dei compiti (SOD).<span class=\"_ _43\"> </span>Attraverso <span class=\"_ _1a\"></span>strategie <span class=\"_ _1a\"></span>mirate <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>efficientamento <span class=\"_ _1a\"></span>energetico, <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _1b\"></span>intende <span class=\"_ _1a\"></span>mitigare <span class=\"_ _1a\"></span>i<span class=\"_ _43\"> </span>propri impatti am<span class=\"_ _2\"></span>bientali, promuovendo u<span class=\"_ _2\"></span>n uso re<span class=\"_ _2\"></span>sponsabile delle risorse.<span class=\"_ _2\"></span> In particolare,<span class=\"_ _43\"> </span>Dexelance <span class=\"_ _a\"> </span>ha <span class=\"_ _11\"> </span>previsto <span class=\"_ _a\"> </span>nel <span class=\"_ _11\"> </span>Business <span class=\"_ _a\"> </span>Plan <span class=\"_ _11\"> </span>vigente <span class=\"_ _a\"> </span>investimenti <span class=\"_ _a\"> </span>materiali <span class=\"_ _a\"> </span>(<span class=\"_ _0\"></span>C<span class=\"lsf\">ap</span>Ex) <span class=\"_ _11\"> </span>per<span class=\"_ _43\"> </span>l\u2019installazione <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>impianti di <span class=\"_ _b\"></span>autoproduzione <span class=\"_ _0\"></span>energetica, <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>incrementare<span class=\"_ _b\"></span><span class=\"ff1\">, <span class=\"_ _0\"></span>rispetto<span class=\"_ _43\"> </span></span>a <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uanto <span class=\"_ _0\"></span>gi\u00e0 <span class=\"_ _b\"></span>installato <span class=\"_ _b\"></span>su <span class=\"_ _0\"></span>tre <span class=\"_ _b\"></span>siti <span class=\"_ _0\"></span>produttivi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Gruppo <span class=\"_ _0\"></span>(ovvero <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resso <span class=\"_ _b\"></span>gli <span class=\"_ _0\"></span>stabilimenti <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span>Gervasoni, <span class=\"_ _17\"> </span>Gamma <span class=\"_ _c\"> </span>Arredamenti <span class=\"_ _c\"> </span>e <span class=\"_ _17\"> </span>Cubo <span class=\"_ _c\"> </span>Design), <span class=\"_ _c\"> </span>la <span class=\"_ _17\"> </span>cap<span class=\"_ _0\"></span>acit\u00e0 <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>produzione <span class=\"_ _17\"> </span>interna <span class=\"_ _c\"> </span>di<span class=\"_ _43\"> </span>energia <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>roveniente <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>fonti <span class=\"_ _1a\"></span>rinnovabili. <span class=\"_ _13\"></span>Il <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _13\"></span>h<span class=\"_ _b\"></span>a <span class=\"_ _13\"></span>inoltre <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>revisto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>imp<span class=\"_ _0\"></span>lementare<span class=\"_ _43\"> </span>azioni <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>efficientamento <span class=\"_ _15\"> </span>dei <span class=\"_ _c\"> </span>fabbisogni <span class=\"_ _15\"> </span>energetici <span class=\"_ _c\"> </span>aziendali, <span class=\"_ _15\"> </span>quali <span class=\"_ _c\"> </span>investimenti <span class=\"_ _15\"> </span>per <span class=\"_ _c\"> </span>il<span class=\"_ _43\"> </span>rinnovo <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>macchinari <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>produzione, <span class=\"_ _13\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _13\"></span>sostituzione <span class=\"_ _b\"></span>dei <span class=\"_ _13\"></span>sistemi <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>illuminazione <span class=\"_ _b\"></span>dei<span class=\"_ _43\"> </span>siti <span class=\"_ _1b\"></span>produttivi <span class=\"_ _17\"> </span>non <span class=\"_ _1b\"></span>dotati <span class=\"_ _17\"> </span>di <span class=\"_ _1b\"></span>tecnologia <span class=\"_ _17\"> </span>LED <span class=\"_ _1b\"></span>o <span class=\"_ _17\"> </span>per <span class=\"_ _1b\"></span>la <span class=\"_ _17\"> </span>promozione <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>misure <span class=\"_ _1b\"></span>di<span class=\"_ _b\"></span> <span class=\"_ _1b\"></span>mobilit\u00e0<span class=\"_ _43\"> </span>aziendale <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _b\"></span>sostenibili. L<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obiettivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>cost<span class=\"_ _0\"></span>ruire un <span class=\"_ _b\"></span>percorso <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>sostenibili<span class=\"_ _2\"></span>t\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _b\"></span>coniughi<span class=\"_ _43\"> </span>crescita e tutela am<span class=\"_ _6\"></span>b<span class=\"_ _0\"></span>ientale, in li<span class=\"_ _2\"></span>nea con le <span class=\"_ _2\"></span>aspettative degli stake<span class=\"_ _2\"></span>holder e le sfide <span class=\"_ _2\"></span>globali<span class=\"_ _43\"> </span>legate <span class=\"_ _16\"> </span>al <span class=\"_ _1c\"> </span>clima<span class=\"_ _2\"></span>; <span class=\"_ _16\"> </span>questi <span class=\"_ _16\"> </span>interventi <span class=\"_ _1c\"> </span>s<span class=\"_ _2\"></span>upporteranno <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>riduzi<span class=\"_ _0\"></span>one <span class=\"_ _16\"> </span>dei <span class=\"_ _16\"> </span>consumi <span class=\"_ _1c\"> </span>e,<span class=\"_ _43\"> </span>conseguentemente, delle emissioni GHG per mitigare gli impatti ambientali del Gruppo.<span class=\"_ _43\"> </span>L\u2019adozione <span class=\"_ _b\"></span>dell\u2019ERM <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>il <span class=\"_ _b\"></span>rafforzamento <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ell\u2019analisi <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>rischi <span class=\"_ _13\"></span>climatici, <span class=\"_ _b\"></span>considerat<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>anche<span class=\"_ _43\"> </span>all\u2019interno <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>rategia <span class=\"_ _7\"></span>az<span class=\"_ _0\"></span>iendale, <span class=\"_ _6\"></span>testimoniano <span class=\"_ _6\"></span>l\u2019impegno <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>Dexelance <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>cost<span class=\"_ _0\"></span>ruire <span class=\"_ _6\"></span>un<span class=\"_ _43\"> </span>modello <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>bu<span class=\"_ _0\"></span>siness <span class=\"_ _17\"> </span>resiliente, <span class=\"_ _17\"> </span>capace <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>affrontare <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>sf<span class=\"_ _0\"></span>ide <span class=\"_ _1b\"> </span>future <span class=\"_ _c\"> </span>e <span class=\"_ _17\"> </span>d<span class=\"_ _b\"></span>i <span class=\"_ _1b\"></span>garant<span class=\"_ _0\"></span>ire <span class=\"_ _1b\"></span>u<span class=\"_ _0\"></span>na<span class=\"_ _43\"> </span>crescita sostenibile nel lungo periodo.<span class=\"_ _43\"> </span>Ulteriori <span class=\"_ _1b\"></span>dettagli <span class=\"_ _1b\"></span>sulla <span class=\"_ _17\"> </span>strategia <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>Dexelance <span class=\"_ _1b\"> </span>in <span class=\"_ _1b\"></span>materia <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>sostenibilit\u00e0 <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>gestione <span class=\"_ _1b\"></span>dei<span class=\"_ _43\"> </span>rischi <span class=\"_ _16\"> </span>sono <span class=\"_ _16\"> </span>disponibili <span class=\"_ _16\"> </span>nella <span class=\"_ _1c\"> </span>se<span class=\"_ _2\"></span>zione <span class=\"_ _1c\"> </span><span class=\"ff5\">\u201c</span>RELAZIONE <span class=\"_ _16\"> </span>SULLA <span class=\"_ _16\"> </span>GESTIONE<span class=\"ff4\"> <span class=\"_ _1c\"> </span>BI<span class=\"_ _2\"></span>LANCIO<span class=\"_ _43\"> </span></span>CONSOLIDATO E D\u2019ESERCIZIO AL 31 DICEMBRE 2024<span class=\"ff4\"> </span>\u2013<span class=\"ff4\"> </span>Rendicontazione consolidata di sostenibilit\u00e0<span class=\"ff5\">\u201d<span class=\"ff1\"> di questo documento.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-391": {
   "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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "Italia ",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Italia ",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "In  data  22  aprile  2024,  l\u2019Assemblea  straordinaria  degli  azionisti  della  Capogruppo  ha  deliberato di modificare gli articoli 1.1 lett. T e 2.1 dello statuto sociale, approvando la  proposta di modifica della denominazione sociale in \u201cDexelance S.p.A.\u201d, al fine di creare  una nuova identit\u00e0 di gruppo per sostenere ed evolvere verso un rinnovato e pi\u00f9 elevato  posizionamento nel mercato. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "FORMA E CONTENUTO DEL BILANCIO<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>B<span class=\"ff5\">ilancio <span class=\"_ _0\"></span>consolidato dell\u2019esercizio <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 dicembre <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span></span>4 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stato redatto <span class=\"_ _0\"></span>in con<span class=\"_ _0\"></span>formit\u00e0 ai<span class=\"_ _43\"> </span>Principi Contabili<span class=\"_ _2\"></span> I<span class=\"ff5\">nterna<span class=\"_ _2\"></span>zionali nonch\u00e9 <span class=\"_ _6\"></span>ai provvedimenti <span class=\"_ _6\"></span>eman<span class=\"_ _0\"></span>ati <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>attu<span class=\"_ _0\"></span>azione <span class=\"_ _2\"></span>dell\u2019art. <span class=\"_ _2\"></span>9<span class=\"_ _43\"> </span></span>del D. Lgs. del 28 febbraio 2005 n. 38.<span class=\"_ _43\"> </span>Tali  principi  comprendono  l\u2019insieme  dei  principi  IAS  e <span class=\"_ _9\"> </span>IFRS <span class=\"_ _a\"> </span>emessi  dall\u2019International<span class=\"_ _43\"> </span>Accounting <span class=\"_ _16\"> </span>Standard <span class=\"_ _30\"> </span>Board <span class=\"_ _16\"> </span><span class=\"ff5\">(\u201cIASB\u201d)</span>, <span class=\"_ _16\"> </span>nonch\u00e9 <span class=\"_ _30\"> </span>le <span class=\"_ _16\"> </span>interpretazio<span class=\"_ _2\"></span>ni <span class=\"_ _16\"> </span><span class=\"ff5\">\u201c</span>SIC<span class=\"ff5\">\u201d</span> <span class=\"_ _16\"> </span>(Standing<span class=\"_ _43\"> </span>Interpretations <span class=\"_ _10\"> </span>Committee<span class=\"_ _0\"></span>) <span class=\"_ _19\"> </span><span class=\"ls8\">e <span class=\"_ _10\"> </span></span><span class=\"ff5\">\u201c</span>IFRIC<span class=\"ff5\">\u201d</span> <span class=\"_ _19\"> </span><span class=\"ff5\">emesse <span class=\"_ _10\"> </span>dall\u2019International <span class=\"_ _19\"> </span>Financial <span class=\"_ _10\"> </span>Reporting<span class=\"_ _43\"> </span></span>Interpretations Commi<span class=\"_ _2\"></span>ttee, che <span class=\"_ _6\"></span>siano stati <span class=\"_ _6\"></span>omologati entro <span class=\"_ _6\"></span>il 31 <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span>4. I <span class=\"_ _2\"></span>principi<span class=\"_ _43\"> </span>contabili <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>ternazionali <span class=\"_ _1b\"></span>even<span class=\"_ _0\"></span>tualmente <span class=\"_ _17\"> </span>omologati <span class=\"_ _c\"> </span>dopo <span class=\"_ _c\"> </span>tale <span class=\"_ _17\"> </span>data <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>prima <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>quella <span class=\"_ _c\"> </span>di<span class=\"_ _43\"> </span>redazione del <span class=\"_ _2\"></span>presente b<span class=\"_ _2\"></span>ilancio sono utili<span class=\"_ _2\"></span>zzati nella <span class=\"_ _2\"></span>preparazione del <span class=\"_ _6\"></span>bilan<span class=\"_ _0\"></span>cio c<span class=\"_ _2\"></span>onsolida<span class=\"_ _0\"></span>to<span class=\"_ _43\"> </span>solo <span class=\"_ _1b\"></span>se <span class=\"_ _1b\"></span>l\u2019adozione <span class=\"_ _1b\"></span>anticipata <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1b\"></span>consentita <span class=\"_ _1b\"></span>dal <span class=\"_ _1b\"></span>Regolamento <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>omologa <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>dal <span class=\"_ _1b\"></span>principio<span class=\"_ _43\"> </span>contabile oggetto di omologa e nel caso il Gruppo si sia avvalso di tale facolt\u00e0.<span class=\"_ _43\"> </span>La <span class=\"_ _b\"></span>pubblicazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>bilancio <span class=\"_ _13\"></span>consolidato <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Gruppo <span class=\"_ _13\"></span>Dexelance <span class=\"_ _b\"></span><span class=\"ff5\">per <span class=\"_ _b\"></span>l\u2019esercizio <span class=\"_ _13\"></span>chiuso <span class=\"_ _b\"></span>al<span class=\"_ _43\"> </span></span>31 <span class=\"_ _1a\"></span><span class=\"ls0\">dicembre <span class=\"_ _1a\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1b\"></span>autorizzato <span class=\"_ _1a\"></span>con <span class=\"_ _1b\"></span>delibera <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>Con<span class=\"_ _0\"></span>siglio <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>Ammin<span class=\"_ _0\"></span>istrazione <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span><span class=\"ff5\">l\u2019</span><span class=\"ls1a\">11<span class=\"_ _43\"> </span></span></span>marzo <span class=\"_ _6\"></span>20<span class=\"_ _0\"></span>25<span class=\"ff5\">. <span class=\"_ _6\"></span>Ta<span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>bilancio sar\u00e0 <span class=\"_ _6\"></span>sottoposto all\u2019asse<span class=\"_ _6\"></span>mb<span class=\"_ _0\"></span>lea <span class=\"_ _6\"></span>degli azionisti <span class=\"_ _6\"></span>di <span class=\"ff1\">Dexelance <span class=\"_ _6\"></span>S.p.A.<span class=\"_ _43\"> </span></span></span>in data <span class=\"ls7\">16</span> aprile 2025.<span class=\"_ _43\"> </span>Il <span class=\"_ _11\"> </span>Bilancio <span class=\"_ _f\"> </span>consolidato<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _f\"> </span>chiuso <span class=\"_ _11\"> </span>al <span class=\"_ _f\"> </span>31 <span class=\"_ _f\"> </span>dicembre <span class=\"_ _11\"> </span>202<span class=\"_ _0\"></span>4 <span class=\"_ _f\"> </span>dal <span class=\"_ _11\"> </span>punto <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>vista<span class=\"_ _43\"> </span>economico, <span class=\"_ _10\"> </span>p<span class=\"_ _0\"></span>atrimoniale <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _10\"> </span>re<span class=\"_ _0\"></span>cepisce <span class=\"_ _10\"> </span>i <span class=\"_ _19\"> </span>dati <span class=\"_ _10\"> </span>delle <span class=\"_ _19\"> </span>controllate <span class=\"_ _19\"> </span>(dirette <span class=\"_ _10\"> </span>e<span class=\"_ _43\"> </span>indirette), re<span class=\"_ _2\"></span>ttificati ove <span class=\"_ _6\"></span>necessario, per <span class=\"_ _6\"></span>omogeneizzarli ai <span class=\"_ _6\"></span>prin<span class=\"_ _0\"></span>cipi <span class=\"_ _2\"></span>contabili <span class=\"_ _2\"></span>utilizzati dalla<span class=\"_ _43\"> </span>Capogruppo <span class=\"_ _7\"></span>nella <span class=\"_ _6\"></span>predisposizione <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>bilancio <span class=\"_ _6\"></span>consolidato, <span class=\"_ _7\"></span>in <span class=\"_ _6\"></span>conformit\u00e0 <span class=\"_ _7\"></span>agli <span class=\"_ _7\"></span>IFRS <span class=\"_ _6\"></span>adottati<span class=\"_ _43\"> </span>dall\u2019Unione Europea<span class=\"ff1\">.<span class=\"_ _43\"> </span></span>Il <span class=\"_ _17\"> </span>Bilancio <span class=\"_ _c\"> </span>consolidato <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>costituito <span class=\"_ _c\"> </span>dalla <span class=\"_ _17\"> </span>Situazione <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>atrimoniale-fin<span class=\"_ _0\"></span>anziaria, <span class=\"_ _17\"> </span>dal <span class=\"_ _17\"> </span>Conto<span class=\"_ _43\"> </span>Economico, dal Conto <span class=\"_ _0\"></span>Economico complessivo, dal Rendiconto Finanziario, <span class=\"_ _0\"></span>dal Prospetto<span class=\"_ _43\"> </span>dei <span class=\"_ _b\"></span>movimenti <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>Patrimonio <span class=\"_ _0\"></span>Netto <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>dalle <span class=\"_ _0\"></span>presenti <span class=\"_ _b\"></span>Note <span class=\"_ _0\"></span>Esp<span class=\"_ _0\"></span>licative. <span class=\"_ _0\"></span>\u00c8 <span class=\"_ _b\"></span>inoltre <span class=\"_ _b\"></span>corre<span class=\"_ _0\"></span>dato<span class=\"_ _43\"> </span>dalla Relazione sulla Gestione.<span class=\"_ _43\"> </span>I <span class=\"_ _13\"></span>valori <span class=\"_ _1a\"></span>esp<span class=\"_ _0\"></span>osti <span class=\"_ _13\"></span>nei <span class=\"_ _1a\"></span>prospetti <span class=\"_ _1a\"></span>contabili <span class=\"_ _1a\"></span>sono <span class=\"_ _1a\"></span>in <span class=\"_ _13\"></span>migliaia <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>euro; <span class=\"_ _1a\"></span>le <span class=\"_ _13\"></span>note <span class=\"_ _1a\"></span>esplicative <span class=\"_ _1a\"></span>sono<span class=\"_ _43\"> </span>prevalentemente espresse in migliaia di euro, se non altrimenti specificat<span class=\"_ _2\"></span>o.<span class=\"_ _43\"> </span>Ai <span class=\"_ _14\"> </span>fini <span class=\"_ _14\"> </span>della <span class=\"_ _14\"> </span>predisposi<span class=\"_ _2\"></span>zione <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>bilancio <span class=\"_ _14\"> </span>consolidato <span class=\"_ _14\"> </span>secondo <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>Principi <span class=\"_ _14\"> </span>Contabili<span class=\"_ _43\"> </span>Internazionali il Gruppo ha adottato:<span class=\"_ _43\"> </span>1)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">lo <span class=\"_ _16\"> </span>sc<span class=\"_ _2\"></span>hema <span class=\"_ _30\"> </span>della <span class=\"_ _30\"> </span>Situazione <span class=\"_ _30\"> </span>patrimoniale-finanziaria <span class=\"_ _30\"> </span>che <span class=\"_ _30\"> </span>prevede <span class=\"_ _30\"> </span>la <span class=\"_ _30\"> </span>distinta<span class=\"_ _43\"> </span></span></span>separazione tra <span class=\"_ _0\"></span>attivit\u00e0 e passivit\u00e0 <span class=\"_ _0\"></span>correnti e non correnti, intendendosi per <span class=\"_ _0\"></span>correnti<span class=\"_ _43\"> </span>quelle <span class=\"_ _19\"> </span>realizzabili <span class=\"_ _19\"> </span>nel <span class=\"_ _19\"> </span>normale <span class=\"_ _19\"> </span>ciclo <span class=\"_ _19\"> </span>operativo <span class=\"_ _19\"> </span>(IAS <span class=\"_ _19\"> </span>1, <span class=\"_ _19\"> </span>par. <span class=\"_ _14\"> </span>5<span class=\"_ _2\"></span>7)<span class=\"_ _0\"></span>, <span class=\"_ _19\"> </span>generalmente<span class=\"_ _43\"> </span>identificato nel periodo di 12 mesi successivi alla data di bila<span class=\"_ _2\"></span>ncio;<span class=\"_ _43\"> </span>2)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">per il conto economico complessivo lo schema per natura;<span class=\"_ _43\"> </span></span></span>3)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">per <span class=\"_ _11\"> </span>il <span class=\"_ _a\"> </span>rendiconto <span class=\"_ _a\"> </span>finanziario <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>presentazione <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>cassa <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>metodo<span class=\"_ _43\"> </span></span></span>indiretto.<span class=\"_ _43\"> </span>Espressione di conformit\u00e0 ai princip<span class=\"_ _2\"></span>i contabili internazionali<span class=\"_ _43\"> </span>Il Bilancio <span class=\"_ _2\"></span>consolidato \u00e8 s<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ato predisposto <span class=\"_ _6\"></span>nel rispetto <span class=\"_ _2\"></span>dei Principi <span class=\"_ _2\"></span>Contabili Internazionali<span class=\"_ _43\"> </span>(\u201cIFRS\u201d) <span class=\"_ _1b\"></span>emessi <span class=\"_ _1b\"></span>dall\u2019International <span class=\"_ _1b\"></span>Accounting <span class=\"_ _1b\"></span>Standards <span class=\"_ _1b\"></span>Board <span class=\"_ _17\"> </span>(\u201cIASB\u201d) <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>recepiti <span class=\"_ _1b\"></span>dalla<span class=\"_ _43\"> </span>normativa dell<span class=\"ff5\">\u2019</span>Unione Europea e <span class=\"_ _6\"></span>nel nostro ordinamento per effetto d<span class=\"_ _2\"></span>el D. Lgs. <span class=\"_ _2\"></span>N. 38 del<span class=\"_ _43\"> </span>28 <span class=\"_ _0\"></span>febbraio <span class=\"_ _b\"></span>2005 <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bilancio<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>IFRS <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>intendono <span class=\"_ _0\"></span>anche <span class=\"_ _b\"></span>tutti <span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>principi <span class=\"_ _1b\"></span>contab<span class=\"_ _0\"></span>ili <span class=\"_ _1b\"></span>internazionali <span class=\"_ _1b\"></span>rivisti <span class=\"_ _1b\"></span>(\u201cIAS\u201d), <span class=\"_ _17\"> </span>tutte <span class=\"_ _17\"> </span>le <span class=\"_ _1b\"></span>interpretazioni <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ell\u2019<span class=\"ff1\">In<span class=\"_ _0\"></span>ternational<span class=\"_ _43\"> </span></span>Financial <span class=\"_ _b\"></span>Reporting <span class=\"_ _13\"></span>Interpretations <span class=\"_ _b\"></span>Committee <span class=\"_ _b\"></span>(\u201cIFRIC\u201d), <span class=\"_ _b\"></span>preceden<span class=\"_ _0\"></span>temente <span class=\"_ _b\"></span>denominate<span class=\"_ _43\"> </span>Standing Interpretations Committee (\u201cSIC\u201d).<span class=\"_ _43\"> </span>AREA DI CONSOLIDAMENTO<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>Bilancio <span class=\"_ _b\"></span>consolidato <span class=\"_ _b\"></span>comprende <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>bilancio <span class=\"_ _b\"></span>della <span class=\"_ _0\"></span>Capogruppo, <span class=\"_ _b\"></span>Dexelance <span class=\"_ _b\"></span>S.p.A., <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span>societ\u00e0 <span class=\"_ _0\"></span>sulle qu<span class=\"_ _0\"></span>ali la <span class=\"_ _0\"></span>capogruppo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>il d<span class=\"_ _0\"></span>iritto di <span class=\"_ _0\"></span>esercitare <span class=\"_ _0\"></span>il controllo <span class=\"_ _0\"></span>determinandone <span class=\"_ _0\"></span>le<span class=\"_ _43\"> </span>scelte <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>gest<span class=\"_ _0\"></span>ionali <span class=\"_ _b\"></span>e <span class=\"_ _1a\"></span>di <span class=\"_ _13\"></span>ottenerne <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>relativi <span class=\"_ _13\"></span>benefici.<span class=\"_ _0\"></span> <span class=\"_ _1a\"></span>Si <span class=\"_ _13\"></span>elencano <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _13\"></span>le<span class=\"_ _43\"> </span>societ\u00e0 <span class=\"_ _1a\"></span>che, <span class=\"_ _13\"></span>in <span class=\"_ _1a\"></span>conformit\u00e0 <span class=\"_ _1a\"></span>a <span class=\"_ _13\"></span>quanto <span class=\"_ _1a\"></span>disposto <span class=\"_ _1a\"></span>dallo <span class=\"_ _13\"></span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _1a\"></span>10, <span class=\"_ _1a\"></span>sono <span class=\"_ _1a\"></span>incluse <span class=\"_ _13\"></span>con <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>metodo<span class=\"_ _43\"> </span>integrale nel perimetro di consolidamento al 31 dicembre 2024.<table class=\"s w2ac h16a\" id=\"_ea8ec259-eaeb-4530-be2e-57e0ee70bce0\"><tr><td class=\"c x1c3 ye06 w180 h43\"><div class=\"t m0 xb5 h1f y20c ff3 fs9 fc1 sc0 ls0 ws0\">Ragione sociale </div></td><td class=\"c x1c4 ye06 w181 h43\"><div class=\"t m0 x5d h1f y20c ff3 fs9 fc1 sc0 ls0 ws0\">Sede </div></td><td></td><td class=\"c x1c5 ye06 w182 h43\"><div class=\"t m0 xb5 h1f y20c ff3 fs9 fc1 sc0 ls0 ws0\">Capitale sociale </div></td><td></td><td class=\"c x1c6 ye06 w183 h43\"><div class=\"t m0 x65 h1f y20c ff3 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 </div></td><td class=\"c x1c7 ye08 w2ad h16b\"><div class=\"t m0 x190 h1f ye07 ff3 fs9 fc1 sc0 ls3d ws0\">% <span class=\"ls0\">possesso<span class=\"_ _43\"> </span></span></div></td><td class=\"c x1c8 ye08 w2ae h16b\"><div class=\"t m0 x190 h1f ye07 ff3 fs9 fc1 sc0 ls0 ws0\">% possesso<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1c9 ye0a w2af h16c\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">diretto<span class=\"_ _43\"> </span></div></td><td class=\"c x1ca ye0a w2b0 h16c\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">indiretto<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x1c3 ye0b w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni S.p.A. </div></td><td class=\"c x1c4 ye0b w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Pavia di Udine (UD) </div></td><td></td><td class=\"c x1c5 ye0b w182 hb6\" colspan=\"2\"><div class=\"t m0 x47 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">1.000.000 </div></td><td class=\"c x1c6 ye0b w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye0b w184 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye0b w185 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye0c w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani S.r.l. </div></td><td class=\"c x1c4 ye0c w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Misinto (MB) </div></td><td></td><td class=\"c x1c5 ye0c w182 hb6\" colspan=\"2\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">120.000 </div></td><td class=\"c x1c6 ye0c w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye0c w184 hb6\"><div class=\"t m0 x57 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">61,11% </div></td><td class=\"c x1cc ye0c w185 hb6\"><div class=\"t m0 x57 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">38,89% </div></td></tr><tr><td class=\"c x1c3 ye0d w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani France SARL </div></td><td class=\"c x1c4 ye0d w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Parigi (FR) </div></td><td></td><td class=\"c x1c5 ye0d w182 hb6\" colspan=\"2\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">100.000 </div></td><td class=\"c x1c6 ye0d w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye0d w184 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye0d w185 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye0e w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Dexelance UK Ltd. </div></td><td class=\"c x1c4 ye0e w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Londra (UK) </div></td><td></td><td class=\"c x1cd ye10 w2b1 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">779.950<span class=\"_ _43\"> </span></div></td><td class=\"c x1ce ye10 w2b2 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">GBP<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye0e w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye0e w184 hb6\"><div class=\"t m0 x5c h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye0e w185 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye11 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi International S.r.l. (*) </div></td><td class=\"c x1c4 ye11 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ozzano dell'Emilia (BO) </div></td><td></td><td class=\"c x1c5 ye11 w182 hb6\" colspan=\"2\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x1c6 ye11 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">luxury contract </div></td><td class=\"c x1cb ye11 w184 hb6\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">99%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye11 w185 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye12 w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Davide Groppi S.r.l. </div></td><td class=\"c x1c4 ye12 w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Piacenza </div></td><td></td><td class=\"c x1c5 ye12 w182 hb6\" colspan=\"2\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">20.000 </div></td><td class=\"c x1c6 ye12 w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">illuminazione </div></td><td class=\"c x1cb ye12 w184 hb6\"><div class=\"t m0 x5c h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye12 w185 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye13 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Saba Italia S.r.l. </div></td><td class=\"c x1c4 ye13 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">S.Martino di Lupari (PD) </div></td><td></td><td class=\"c x1c5 ye13 w182 hb6\" colspan=\"2\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">50.000 </div></td><td class=\"c x1c6 ye13 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye13 w184 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye13 w185 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye14 w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Modar S.p.A. </div></td><td class=\"c x1c4 ye14 w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Barlassina (MB) </div></td><td></td><td class=\"c x1c5 ye14 w182 hb6\" colspan=\"2\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">500.000 </div></td><td class=\"c x1c6 ye14 w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">luxury contract </div></td><td class=\"c x1cb ye14 w184 hb6\"><div class=\"t m0 x5c h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye14 w185 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye15 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IDB Suzhou Co. Ltd. </div></td><td class=\"c x1c4 ye15 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Suzhou (Cina) </div></td><td></td><td class=\"c x1cf ye16 w2b3 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">12.456.163<span class=\"_ _43\"> </span></div></td><td class=\"c x1d0 ye16 w2b4 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">CNY<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye15 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altro </div></td><td class=\"c x1cb ye15 w184 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye15 w185 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye17 w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting S.r.l. (*) </div></td><td class=\"c x1c4 ye17 w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Pontassieve (FI) </div></td><td></td><td class=\"c x1c5 ye17 w182 hb6\" colspan=\"2\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x1c6 ye17 w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">illuminazione </div></td><td class=\"c x1cb ye17 w184 hb6\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">51%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye17 w185 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye18 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Borman Lighting S.r.l. (*) </div></td><td class=\"c x1c4 ye18 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Pontassieve (FI) </div></td><td></td><td class=\"c x1c5 ye18 w182 hb6\" colspan=\"2\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x1c6 ye18 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">illuminazione </div></td><td class=\"c x1cb ye18 w184 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye18 w185 hb6\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">51%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye19 w180 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Dexelance USA Corp. </div></td><td class=\"c x1c4 ye19 w181 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">New York (USA) </div></td><td class=\"c x1d1 ye1a w2b5 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">10.000<span class=\"_ _43\"> </span></div></td><td class=\"c x1d2 ye1a w2b6 h16e\" colspan=\"2\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">USD<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye19 w183 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">altro </div></td><td class=\"c x1cb ye19 w184 hb7\"><div class=\"t m0 x5c h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye19 w185 hb7\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye1b w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting North America Ltd. (*) </div></td><td class=\"c x1c4 ye1b w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Surrey (CAD) </div></td><td class=\"c x1d3 ye1c w2b7 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">103<span class=\"_ _43\"> </span></div></td><td class=\"c x1d4 ye1c w2b8 h16e\" colspan=\"2\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">CAD<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye1b w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">illuminazione </div></td><td class=\"c x1cb ye1b w184 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye1b w185 hb6\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">26%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye1d w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti S.p.A. (*) </div></td><td class=\"c x1c4 ye1d w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Forl\u00ec (FC) </div></td><td></td><td class=\"c x1c5 ye1d w182 hb6\" colspan=\"2\"><div class=\"t m0 x47 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">2.000.000 </div></td><td class=\"c x1c6 ye1d w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye1d w184 hb6\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">55%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye1d w185 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye1e w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti Inc. (*) </div></td><td class=\"c x1c4 ye1e w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">High Point (USA) </div></td><td class=\"c x1d5 ye1f w2b9 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">5.000<span class=\"_ _43\"> </span></div></td><td class=\"c x1d6 ye1f w2b6 h16e\" colspan=\"2\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">USD<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye1e w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye1e w184 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye1e w185 hb6\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">55%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye20 w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design S.r.l. (*) </div></td><td class=\"c x1c4 ye20 w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Notaresco (TE) </div></td><td></td><td class=\"c x1c5 ye20 w182 hb6\" colspan=\"2\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">84.000 </div></td><td class=\"c x1c6 ye20 w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">cucine e sistemi </div></td><td class=\"c x1cb ye20 w184 hb6\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">60%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye20 w185 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye21 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light S.r.l. </div></td><td class=\"c x1c4 ye21 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Scorz\u00e8 (VE) </div></td><td></td><td class=\"c x1c5 ye21 w182 hb6\" colspan=\"2\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">119.000 </div></td><td class=\"c x1c6 ye21 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">illuminazione </div></td><td class=\"c x1cb ye21 w184 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye21 w185 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye22 w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light USA Corp. </div></td><td class=\"c x1c4 ye22 w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">New York (USA) </div></td><td class=\"c x1cd ye23 w2b1 h16e\" colspan=\"2\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">100.000<span class=\"_ _43\"> </span></div></td><td class=\"c x1ce ye23 w2ba h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">USD<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye22 w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">illuminazione </div></td><td class=\"c x1cb ye22 w184 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye22 w185 hb6\"><div class=\"t m0 x5c h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye24 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Turri S.r.l. (*) </div></td><td class=\"c x1c4 ye24 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Carugo (CO) </div></td><td></td><td class=\"c x1c5 ye24 w182 hb6\" colspan=\"2\"><div class=\"t m0 x47 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">1.000.000 </div></td><td class=\"c x1c6 ye24 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye24 w184 hb6\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">51%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye24 w185 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye25 w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Turri UK Ltd. (*) </div></td><td class=\"c x1c4 ye25 w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Londra (UK) </div></td><td class=\"c x1d1 ye26 w2b5 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">10.000<span class=\"_ _43\"> </span></div></td><td class=\"c x1d2 ye26 w2bb h16e\" colspan=\"2\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">GBP<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye25 w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye25 w184 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye25 w185 hb6\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">51%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye27 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Turri USA Corp. (*) </div></td><td class=\"c x1c4 ye27 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Miami (USA) </div></td><td class=\"c x1d3 ye29 w2b7 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">100<span class=\"_ _43\"> </span></div></td><td class=\"c x1d4 ye29 w2bc h16f\" colspan=\"2\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">USD<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye27 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye27 w184 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye27 w185 hb6\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">51%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye2a w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Shanghai Turri Furnitures (*) </div></td><td class=\"c x1c4 ye2a w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Shanghai (Cina) </div></td><td></td><td class=\"c x1d7 ye2b w2bd h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">8.576.479<span class=\"_ _43\"> </span></div></td><td class=\"c x1d8 ye2b w2be h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">CNY<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye2a w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye2a w184 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye2a w185 hb6\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">51%<span class=\"ls0\"> </span></div></td></tr></table>(*) <span class=\"_ _31\"> </span>Societ\u00e0 <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>100% per <span class=\"_ _0\"></span>effetto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Put <span class=\"_ _0\"></span>&amp; Call <span class=\"_ _0\"></span>Agreement <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>soci d<span class=\"_ _0\"></span>i minora<span class=\"_ _0\"></span>nza il <span class=\"_ _0\"></span>cui<span class=\"_ _43\"> </span>importo <span class=\"_ _1a\"></span>residuo <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _13\"></span>is<span class=\"_ _0\"></span>critto <span class=\"_ _13\"></span>fra<span class=\"_ _0\"></span> <span class=\"_ _1a\"></span>le <span class=\"_ _13\"></span>Altre <span class=\"_ _1a\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1a\"></span>finanziarie <span class=\"_ _1a\"></span>correnti <span class=\"_ _1a\"></span>e <span class=\"_ _13\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _1a\"></span>correnti <span class=\"_ _13\"></span>(v<span class=\"_ _0\"></span>edi <span class=\"_ _1a\"></span>Nota<span class=\"_ _b\"></span> <span class=\"_ _1a\"></span><span class=\"ls5\">16</span>).<span class=\"_ _43\"> </span>Attualmente <span class=\"_ _1b\"> </span>la <span class=\"_ _17\"> </span>Capogrup<span class=\"_ _0\"></span>po <span class=\"_ _17\"> </span>detiene <span class=\"_ _1b\"> </span>la <span class=\"_ _17\"> </span>maggioranza<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>quo<span class=\"_ _0\"></span>te <span class=\"_ _1b\"> </span>sociali <span class=\"_ _17\"> </span>ma, <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>base <span class=\"_ _1b\"> </span>agli <span class=\"_ _17\"> </span>accordi<span class=\"_ _43\"> </span>stipulati <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _b\"></span>minoranze <span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>op<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ut <span class=\"_ _b\"></span>da <span class=\"_ _0\"></span>queste <span class=\"_ _b\"></span>esercitabile, <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>riacquisto <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span>rimanenti quote pos<span class=\"_ _0\"></span>sedute a condizioni con<span class=\"_ _0\"></span>trattuali predefinite.<span class=\"_ _43\"> </span>Con <span class=\"_ _6\"></span>riferimento <span class=\"_ _6\"></span>all<span class=\"ff5\">\u2019</span>area <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>consolidamento <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>evidenzia <span class=\"_ _7\"></span>che <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>essa <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span><span class=\"ls8\">\u00e8 <span class=\"_ _7\"></span><span class=\"ls0\">variat<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>rispetto<span class=\"_ _43\"> </span></span></span>al<span class=\"ls0\"> 31 dicembre <span class=\"ls7\">202</span>3.<span class=\"_ _43\"> </span></span>Criteri di consolidamento<span class=\"_ _43\"> </span>I criteri adottati per il consolidamento delle societ\u00e0 controllate includono:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">L<span class=\"ff5\">\u2019</span>eliminazione del valore delle partecipazioni a front<span class=\"_ _0\"></span>e dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>assunzione delle attivit\u00e0 e<span class=\"_ _43\"> </span></span></span>passivit\u00e0  delle <span class=\"_ _15\"> </span>partecipate  secondo  il <span class=\"_ _15\"> </span>metodo  dell<span class=\"ff5\">\u2019</span>integrazione  globale;  il<span class=\"_ _2\"></span>  valore<span class=\"_ _43\"> </span>contabile <span class=\"_ _13\"></span>delle <span class=\"_ _1a\"></span>partecipazioni <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _1a\"></span>eliminato <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _13\"></span>della <span class=\"_ _1a\"></span>corrispondente <span class=\"_ _13\"></span>frazione <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>patrimonio netto delle imprese partecipate.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>acquisizione <span class=\"_ _0\"></span>del <span class=\"_ _b\"></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=\"_ _43\"> </span></span></span>\u00e8 determinato a<span class=\"_ _2\"></span>ttribuendo ai singoli<span class=\"_ _2\"></span> elementi del<span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>att<span class=\"_ _0\"></span>ivo e <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el passivo <span class=\"_ _2\"></span>patrimoniale il<span class=\"_ _43\"> </span>loro <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>corrente. <span class=\"_ _1a\"></span>L<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _1a\"></span>differenza <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ositiva <span class=\"_ _13\"></span>fra <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>acquisto <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span><span class=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>n<span class=\"_ _0\"></span>ette <span class=\"_ _1a\"></span>acqu<span class=\"_ _0\"></span>isite <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>iscritta <span class=\"_ _1a\"></span>alla <span class=\"_ _1b\"></span>voce <span class=\"_ _1b\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019attivo <span class=\"_ _1b\"></span>\u201cAvviamento\u201d; <span class=\"_ _1b\"></span>se<span class=\"_ _43\"> </span></span></span>negativa, \u00e8 rilevata a conto economico.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">L<span class=\"ff5\">\u2019</span>assunzione <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>bilancio <span class=\"_ _17\"> </span>consolidato <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>ciascuna <span class=\"_ _17\"> </span>voce <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>conto <span class=\"_ _c\"> </span>economico <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>elle<span class=\"_ _43\"> </span></span></span>imprese consolidate.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">L<span class=\"ff5\">\u2019</span>eliminazione <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>tutte <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>operazioni <span class=\"_ _17\"> </span>infragruppo <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>quindi <span class=\"_ _17\"> </span>dei <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ebiti, <span class=\"_ _1b\"></span>crediti, <span class=\"_ _17\"> </span>delle<span class=\"_ _43\"> </span></span></span>vendite, degli acquisti e degli utili e per<span class=\"_ _2\"></span>dite non realizzate con terzi.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff5\">L\u2019<span class=\"ff1\">iscrizione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un</span>\u2019<span class=\"ff1\">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=\"_ _b\"></span></span>\u201c<span class=\"ff1\">Patrimonio <span class=\"_ _0\"></span>netto<span class=\"_ _43\"> </span></span></span></span>di <span class=\"_ _1a\"></span>terzi<span class=\"ff5\">\u201d</span> <span class=\"_ _1a\"></span><span class=\"lsb\">e <span class=\"_ _1a\"></span></span><span class=\"ff5\">\u201c<span class=\"_ _0\"></span></span>(Utile)<span class=\"ls40\">/P</span>erdita <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _13\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _1a\"></span>di <span class=\"_ _13\"></span>pertinenza <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>terzi<span class=\"ff5\">\u201d</span> <span class=\"_ _1a\"></span>rispettivamente <span class=\"_ _1a\"></span>della<span class=\"_ _43\"> </span>quota parte <span class=\"_ _2\"></span>del patrimo<span class=\"_ _2\"></span>nio netto e <span class=\"_ _2\"></span>del risultato <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el periodo <span class=\"_ _2\"></span>delle societ\u00e0 <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>artecipate<span class=\"_ _43\"> </span>di pertinenza degli azionisti terzi.<span class=\"_ _43\"> </span>Sono <span class=\"_ _13\"></span>consolidate <span class=\"_ _b\"></span>con <span class=\"_ _13\"></span>il <span class=\"_ _b\"></span>met<span class=\"_ _0\"></span>odo <span class=\"_ _b\"></span>integrale <span class=\"_ _13\"></span>le <span class=\"_ _b\"></span>societ\u00e0 <span class=\"_ _1a\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _13\"></span>il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _13\"></span>esercita <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span>controllo<span class=\"_ _43\"> </span>(societ\u00e0 controllate).<span class=\"_ _43\"> </span>Il <span class=\"_ _17\"> </span>contro<span class=\"_ _0\"></span>llo <span class=\"_ _17\"> </span>si <span class=\"_ _c\"> </span>ottiene <span class=\"_ _17\"> </span>quando <span class=\"_ _c\"> </span>il <span class=\"_ _c\"> </span>Gruppo <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _c\"> </span>esposto <span class=\"_ _17\"> </span>o <span class=\"_ _c\"> </span>ha <span class=\"_ _c\"> </span>diritto <span class=\"_ _17\"> </span>a <span class=\"_ _c\"> </span>rendimenti <span class=\"_ _c\"> </span>variabili,<span class=\"_ _43\"> </span>derivanti dal <span class=\"_ _2\"></span>proprio rapporto <span class=\"_ _2\"></span>con l<span class=\"ff5\">\u2019</span>entit\u00e0 ogge<span class=\"_ _2\"></span>tto di inv<span class=\"_ _2\"></span>estimento e, <span class=\"_ _2\"></span>nel contempo, ha<span class=\"_ _2\"></span> la<span class=\"_ _43\"> </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=\"_ _43\"> </span>Specificatamente, il Gruppo controlla una parteci<span class=\"_ _2\"></span>pata se, e solo se, ha:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">il  potere <span class=\"_ _15\"> </span>sull<span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _15\"> </span>oggetto  di <span class=\"_ _15\"> </span>investimento  (ovvero <span class=\"_ _15\"> </span>detiene  vali<span class=\"_ _2\"></span>di  diri<span class=\"_ _2\"></span>tti  che <span class=\"_ _15\"> </span>gli<span class=\"_ _43\"> </span></span></span>conferiscono <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cap<span class=\"_ _0\"></span>acit\u00e0 <span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>tuale <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>dirigere <span class=\"_ _13\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>rilevanti <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _b\"></span>oggetto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>investimento);<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">l<span class=\"ff5\">\u2019</span>esposizione  o  i  diritti  a  rendimenti <span class=\"_ _9\"> </span>variabili  derivanti  dal  rapporto <span class=\"_ _9\"> </span>con  l<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>entit\u00e0<span class=\"_ _43\"> </span></span></span>oggetto di investimento;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">la <span class=\"_ _c\"> </span>capacit\u00e0 <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>esercitare <span class=\"_ _c\"> </span>il <span class=\"_ _15\"> </span>proprio <span class=\"_ _c\"> </span>potere <span class=\"_ _c\"> </span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _c\"> </span>oggetto <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>investimento <span class=\"_ _c\"> </span>per<span class=\"_ _43\"> </span></span></span>incidere sull<span class=\"ff5\">\u2019</span>ammontare dei suoi rendimenti.<span class=\"_ _43\"> </span>Generalmente, <span class=\"_ _15\"> </span>vi <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _15\"> </span>la <span class=\"_ _c\"> </span>presunzione  c<span class=\"_ _2\"></span>he <span class=\"_ _15\"> </span>la <span class=\"_ _c\"> </span>maggioranza <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>diritti <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>voto <span class=\"_ _c\"> </span>comp<span class=\"_ _0\"></span>orti <span class=\"_ _c\"> </span>il<span class=\"_ _43\"> </span>controllo. <span class=\"_ _11\"> </span>A <span class=\"_ _11\"> </span>supporto <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>tale <span class=\"_ _11\"> </span>presunzione <span class=\"_ _a\"> </span>e <span class=\"_ _11\"> </span>quando <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>Gruppo <span class=\"_ _a\"> </span>detiene <span class=\"_ _11\"> </span>meno <span class=\"_ _11\"> </span>della<span class=\"_ _43\"> </span>maggioranza  dei  di<span class=\"_ _2\"></span>ritti  di  vo<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>o  (o <span class=\"_ _15\"> </span>diritti  simili), <span class=\"_ _15\"> </span>il  Gruppo  co<span class=\"_ _2\"></span>nsidera  tutti  i<span class=\"_ _6\"></span>  fatti  e  le<span class=\"_ _43\"> </span>circostanze <span class=\"_ _c\"> </span>rilevanti <span class=\"_ _c\"> </span>per <span class=\"_ _c\"> </span>st<span class=\"_ _0\"></span>abilire <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>controlla <span class=\"_ _c\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _c\"> </span>oggetto <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>investimento, <span class=\"_ _c\"> </span>inclusi<span class=\"_ _43\"> </span>accordi <span class=\"_ _10\"> </span>con<span class=\"_ _0\"></span>trattuali <span class=\"_ _10\"> </span>con <span class=\"_ _19\"> </span>altri <span class=\"_ _10\"> </span>titolari <span class=\"_ _19\"> </span>di <span class=\"_ _10\"> </span>diritti <span class=\"_ _19\"> </span>di <span class=\"_ _10\"> </span>vot<span class=\"_ _0\"></span>o, <span class=\"_ _10\"> </span>diritti <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _10\"> </span>da <span class=\"_ _19\"> </span>accordi<span class=\"_ _43\"> </span>contrattuali, diritti di voto e diritti di voto potenzi<span class=\"_ _2\"></span>ali del Gruppo.<span class=\"_ _43\"> </span>Le <span class=\"_ _1a\"></span>societ\u00e0 <span class=\"_ _1a\"></span>controllate <span class=\"_ _13\"></span>vengono <span class=\"_ _1a\"></span>consolidate <span class=\"_ _1a\"></span>a <span class=\"_ _1a\"></span>partire <span class=\"_ _1a\"></span>dalla <span class=\"_ _1a\"></span>data <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _1a\"></span>quale <span class=\"_ _13\"></span>si <span class=\"_ _1a\"></span>assume <span class=\"_ _1a\"></span>il<span class=\"_ _43\"> </span>controllo e sono deconsolidate a partire dalla data dalla quale il controllo<span class=\"_ _2\"></span> cessa.<span class=\"_ _43\"> </span>BASE DI PREPARAZIONE DEL BILANCIO<span class=\"_ _43\"> </span>Il <span class=\"_ _15\"> </span>Bilancio <span class=\"_ _15\"> </span>consolidato  \u00e8 <span class=\"_ _c\"> </span>stato  redatto <span class=\"_ _c\"> </span>nel  presupposto <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _15\"> </span>continuit\u00e0 <span class=\"_ _15\"> </span>aziendale, <span class=\"_ _15\"> </span>in<span class=\"_ _43\"> </span>quanto <span class=\"_ _f\"> </span>gli <span class=\"_ _f\"> </span>Amministratori <span class=\"_ _11\"> </span>hanno <span class=\"_ _f\"> </span>verificato <span class=\"_ _f\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insussistenza <span class=\"_ _11\"> </span>di <span class=\"_ _f\"> </span>indicatori <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>carattere<span class=\"_ _43\"> </span>finanziario, gestionale <span class=\"_ _0\"></span>o di <span class=\"_ _0\"></span>altro genere <span class=\"_ _0\"></span>che potessero segnalare <span class=\"_ _0\"></span>criticit\u00e0 circa la <span class=\"_ _0\"></span>capacit\u00e0<span class=\"_ _43\"> </span>del <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span>ar <span class=\"_ _b\"></span>fronte <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>proprie <span class=\"_ _13\"></span>obbligazioni <span class=\"_ _13\"></span>nel <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>vedibile <span class=\"_ _b\"></span>futuro <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>particolare<span class=\"_ _43\"> </span>nei successivi 12 mesi dalla data di approvazione del progetto di bilancio.<span class=\"_ _43\"> </span>Il bilancio \u00e8 stato redatto sulla base del prin<span class=\"_ _0\"></span>cipio del costo storico, eccetto che per alcuni<span class=\"_ _43\"> </span>strumenti <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _6\"></span>der<span class=\"_ _0\"></span>ivati <span class=\"_ _6\"></span>e i <span class=\"_ _6\"></span>corrispettivi <span class=\"_ _6\"></span>differiti <span class=\"_ _2\"></span>(<span class=\"ff6\">earn <span class=\"_ _6\"></span>out<span class=\"ff1 ls9\">),<span class=\"ls0\"> da <span class=\"_ _6\"></span>corrisp<span class=\"_ _0\"></span>ondere <span class=\"_ _6\"></span>a seguito<span class=\"_ _43\"> </span></span></span></span>di un<span class=\"ff5\">\u2019</span>aggregazione aziendale, che sono stati valutati al loro valore equo (<span class=\"ff6\">fair value)</span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "La <span class=\"_ _b\"></span>pubblicazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>bilancio <span class=\"_ _13\"></span>consolidato <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Gruppo <span class=\"_ _13\"></span>Dexelance <span class=\"_ _b\"></span><span class=\"ff5\">per <span class=\"_ _b\"></span>l\u2019esercizio <span class=\"_ _13\"></span>chiuso <span class=\"_ _b\"></span>al<span class=\"_ _43\"> </span></span>31 <span class=\"_ _1a\"></span><span class=\"ls0\">dicembre <span class=\"_ _1a\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1b\"></span>autorizzato <span class=\"_ _1a\"></span>con <span class=\"_ _1b\"></span>delibera <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>Con<span class=\"_ _0\"></span>siglio <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>Ammin<span class=\"_ _0\"></span>istrazione <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span><span class=\"ff5\">l\u2019</span><span class=\"ls1a\">11<span class=\"_ _43\"> </span></span></span>marzo <span class=\"_ _6\"></span>20<span class=\"_ _0\"></span>25<span class=\"ff5\">. <span class=\"_ _6\"></span>Ta<span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>bilancio sar\u00e0 <span class=\"_ _6\"></span>sottoposto all\u2019asse<span class=\"_ _6\"></span>mb<span class=\"_ _0\"></span>lea <span class=\"_ _6\"></span>degli azionisti <span class=\"_ _6\"></span>di <span class=\"ff1\">Dexelance <span class=\"_ _6\"></span>S.p.A.<span class=\"_ _43\"> </span></span></span>in data <span class=\"ls7\">16</span> aprile 2025.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "per <span class=\"_ _11\"> </span>il <span class=\"_ _a\"> </span>rendiconto <span class=\"_ _a\"> </span>finanziario <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>presentazione <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>cassa <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>metodo<span class=\"_ _43\"> </span>indiretto.<span class=\"_ _43\"> </span>33.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Rendiconto finanziario<span class=\"_ _43\"> </span></span></span>Il<span class=\"ls0\"> <span class=\"_ _13\"></span>flusso <span class=\"_ _13\"></span>finanziario <span class=\"_ _13\"></span>prima <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _13\"></span>variazioni <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _13\"></span>capitale <span class=\"_ _b\"></span>circolante <span class=\"_ _13\"></span>netto <span class=\"_ _13\"></span>ammonta <span class=\"_ _1a\"></span>a <span class=\"_ _13\"></span>Euro<span class=\"_ _43\"> </span></span>51,5 <span class=\"_ _6\"></span>milioni; <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>pagamento <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>imp<span class=\"_ _0\"></span>oste, <span class=\"_ _6\"></span>interessi, <span class=\"_ _6\"></span>fondi <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _6\"></span>variazioni <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>capitale <span class=\"_ _2\"></span>circolante<span class=\"_ _43\"> </span>assorbono <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>12,3 <span class=\"_ _0\"></span>milioni. <span class=\"_ _0\"></span>Il f<span class=\"_ _0\"></span>lusso f<span class=\"_ _0\"></span>inanziario della <span class=\"_ _0\"></span>gestione <span class=\"_ _0\"></span>redditu<span class=\"_ _0\"></span>ale \u00e8 <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uindi pari <span class=\"_ _0\"></span>a<span class=\"_ _43\"> </span>Euro 39,2 milioni.<span class=\"_ _43\"> </span>Il <span class=\"_ _f\"> </span>flusso <span class=\"_ _f\"> </span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _f\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _11\"> </span>di <span class=\"_ _10\"> </span>investimento, <span class=\"_ _f\"> </span>negativo <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>Euro <span class=\"_ _10\"> </span><span class=\"ff1 ls1a\">21<span class=\"_ _0\"></span><span class=\"ls0\">,4 <span class=\"_ _f\"> </span>milioni, <span class=\"_ _f\"> </span>\u00e8<span class=\"_ _43\"> </span></span></span>principalmente <span class=\"_ _1a\"></span>composto <span class=\"_ _13\"></span>dalla <span class=\"_ _1a\"></span>sottoscrizione <span class=\"_ _13\"></span>dei <span class=\"_ _1a\"></span>depositi <span class=\"_ _13\"></span>a <span class=\"_ _1a\"></span>termine <span class=\"_ _1a\"></span>(<span class=\"_ _0\"></span><span class=\"ff6\">time <span class=\"_ _1a\"></span>deposit</span>) <span class=\"_ _13\"></span>per<span class=\"_ _43\"> </span>Euro <span class=\"_ _17\"> </span>6,0 <span class=\"_ _17\"> </span>milioni <span class=\"_ _c\"> </span>(si <span class=\"_ _17\"> </span>veda <span class=\"_ _1b\"></span>la <span class=\"_ _17\"> </span>N<span class=\"_ _0\"></span>ota <span class=\"_ _17\"> </span><span class=\"ls7\">10</span><span class=\"ff5\">) <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>dall\u2019esercizio <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span><span class=\"ff6\">put <span class=\"_ _17\"> </span>&amp; <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>all <span class=\"_ _1b\"> </span>option</span></span> <span class=\"_ _17\"> </span>ed<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span><span class=\"ff6\">earn <span class=\"_ _17\"> </span>out<span class=\"_ _43\"> </span></span>precedentemente descritto per Euro 9,2 milioni.<span class=\"_ _43\"> </span>Il <span class=\"_ _16\"> </span>flu<span class=\"_ _0\"></span>sso <span class=\"_ _16\"> </span>finanziario <span class=\"_ _16\"> </span>derivante <span class=\"_ _1c\"> </span>dall\u2019attivit\u00e0 <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>finanziamento, <span class=\"_ _1c\"> </span>comprensivo <span class=\"_ _16\"> </span>degli<span class=\"_ _43\"> </span>investimenti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>liquidit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>breve <span class=\"_ _b\"></span>periodo, <span class=\"_ _0\"></span>assorbe <span class=\"_ _b\"></span>Euro <span class=\"_ _0\"></span>25,5 <span class=\"_ _b\"></span>milioni; <span class=\"_ _b\"></span>cons<span class=\"_ _2\"></span>eguentemente<span class=\"_ _43\"> </span>la variazione delle disponibilit\u00e0 liquide \u00e8 negativa per Euro 7,8 mili<span class=\"_ _2\"></span>oni nel 2024<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Espressione di conformit\u00e0 ai princip<span class=\"_ _2\"></span>i contabili internazionali<span class=\"_ _43\"> </span>Il Bilancio <span class=\"_ _2\"></span>consolidato \u00e8 s<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ato predisposto <span class=\"_ _6\"></span>nel rispetto <span class=\"_ _2\"></span>dei Principi <span class=\"_ _2\"></span>Contabili Internazionali<span class=\"_ _43\"> </span>(\u201cIFRS\u201d) <span class=\"_ _1b\"></span>emessi <span class=\"_ _1b\"></span>dall\u2019International <span class=\"_ _1b\"></span>Accounting <span class=\"_ _1b\"></span>Standards <span class=\"_ _1b\"></span>Board <span class=\"_ _17\"> </span>(\u201cIASB\u201d) <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>recepiti <span class=\"_ _1b\"></span>dalla<span class=\"_ _43\"> </span>normativa dell<span class=\"ff5\">\u2019</span>Unione Europea e <span class=\"_ _6\"></span>nel nostro ordinamento per effetto d<span class=\"_ _2\"></span>el D. Lgs. <span class=\"_ _2\"></span>N. 38 del<span class=\"_ _43\"> </span>28 <span class=\"_ _0\"></span>febbraio <span class=\"_ _b\"></span>2005 <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bilancio<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>IFRS <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>intendono <span class=\"_ _0\"></span>anche <span class=\"_ _b\"></span>tutti <span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>principi <span class=\"_ _1b\"></span>contab<span class=\"_ _0\"></span>ili <span class=\"_ _1b\"></span>internazionali <span class=\"_ _1b\"></span>rivisti <span class=\"_ _1b\"></span>(\u201cIAS\u201d), <span class=\"_ _17\"> </span>tutte <span class=\"_ _17\"> </span>le <span class=\"_ _1b\"></span>interpretazioni <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ell\u2019<span class=\"ff1\">In<span class=\"_ _0\"></span>ternational<span class=\"_ _43\"> </span></span>Financial <span class=\"_ _b\"></span>Reporting <span class=\"_ _13\"></span>Interpretations <span class=\"_ _b\"></span>Committee <span class=\"_ _b\"></span>(\u201cIFRIC\u201d), <span class=\"_ _b\"></span>preceden<span class=\"_ _0\"></span>temente <span class=\"_ _b\"></span>denominate<span class=\"_ _43\"> </span>Standing Interpretations Committee (\u201cSIC\u201d).<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "AREA DI CONSOLIDAMENTO<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>Bilancio <span class=\"_ _b\"></span>consolidato <span class=\"_ _b\"></span>comprende <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>bilancio <span class=\"_ _b\"></span>della <span class=\"_ _0\"></span>Capogruppo, <span class=\"_ _b\"></span>Dexelance <span class=\"_ _b\"></span>S.p.A., <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span>societ\u00e0 <span class=\"_ _0\"></span>sulle qu<span class=\"_ _0\"></span>ali la <span class=\"_ _0\"></span>capogruppo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>il d<span class=\"_ _0\"></span>iritto di <span class=\"_ _0\"></span>esercitare <span class=\"_ _0\"></span>il controllo <span class=\"_ _0\"></span>determinandone <span class=\"_ _0\"></span>le<span class=\"_ _43\"> </span>scelte <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>gest<span class=\"_ _0\"></span>ionali <span class=\"_ _b\"></span>e <span class=\"_ _1a\"></span>di <span class=\"_ _13\"></span>ottenerne <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>relativi <span class=\"_ _13\"></span>benefici.<span class=\"_ _0\"></span> <span class=\"_ _1a\"></span>Si <span class=\"_ _13\"></span>elencano <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _13\"></span>le<span class=\"_ _43\"> </span>societ\u00e0 <span class=\"_ _1a\"></span>che, <span class=\"_ _13\"></span>in <span class=\"_ _1a\"></span>conformit\u00e0 <span class=\"_ _1a\"></span>a <span class=\"_ _13\"></span>quanto <span class=\"_ _1a\"></span>disposto <span class=\"_ _1a\"></span>dallo <span class=\"_ _13\"></span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _1a\"></span>10, <span class=\"_ _1a\"></span>sono <span class=\"_ _1a\"></span>incluse <span class=\"_ _13\"></span>con <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>metodo<span class=\"_ _43\"> </span>integrale nel perimetro di consolidamento al 31 dicembre 2024.<table class=\"s w2ac h16a\" id=\"_ea8ec259-eaeb-4530-be2e-57e0ee70bce0\"><tr><td class=\"c x1c3 ye06 w180 h43\"><div class=\"t m0 xb5 h1f y20c ff3 fs9 fc1 sc0 ls0 ws0\">Ragione sociale </div></td><td class=\"c x1c4 ye06 w181 h43\"><div class=\"t m0 x5d h1f y20c ff3 fs9 fc1 sc0 ls0 ws0\">Sede </div></td><td></td><td class=\"c x1c5 ye06 w182 h43\"><div class=\"t m0 xb5 h1f y20c ff3 fs9 fc1 sc0 ls0 ws0\">Capitale sociale </div></td><td></td><td class=\"c x1c6 ye06 w183 h43\"><div class=\"t m0 x65 h1f y20c ff3 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 </div></td><td class=\"c x1c7 ye08 w2ad h16b\"><div class=\"t m0 x190 h1f ye07 ff3 fs9 fc1 sc0 ls3d ws0\">% <span class=\"ls0\">possesso<span class=\"_ _43\"> </span></span></div></td><td class=\"c x1c8 ye08 w2ae h16b\"><div class=\"t m0 x190 h1f ye07 ff3 fs9 fc1 sc0 ls0 ws0\">% possesso<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1c9 ye0a w2af h16c\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">diretto<span class=\"_ _43\"> </span></div></td><td class=\"c x1ca ye0a w2b0 h16c\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">indiretto<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x1c3 ye0b w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni S.p.A. </div></td><td class=\"c x1c4 ye0b w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Pavia di Udine (UD) </div></td><td></td><td class=\"c x1c5 ye0b w182 hb6\" colspan=\"2\"><div class=\"t m0 x47 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">1.000.000 </div></td><td class=\"c x1c6 ye0b w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye0b w184 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye0b w185 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye0c w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani S.r.l. </div></td><td class=\"c x1c4 ye0c w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Misinto (MB) </div></td><td></td><td class=\"c x1c5 ye0c w182 hb6\" colspan=\"2\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">120.000 </div></td><td class=\"c x1c6 ye0c w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye0c w184 hb6\"><div class=\"t m0 x57 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">61,11% </div></td><td class=\"c x1cc ye0c w185 hb6\"><div class=\"t m0 x57 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">38,89% </div></td></tr><tr><td class=\"c x1c3 ye0d w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani France SARL </div></td><td class=\"c x1c4 ye0d w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Parigi (FR) </div></td><td></td><td class=\"c x1c5 ye0d w182 hb6\" colspan=\"2\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">100.000 </div></td><td class=\"c x1c6 ye0d w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye0d w184 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye0d w185 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye0e w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Dexelance UK Ltd. </div></td><td class=\"c x1c4 ye0e w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Londra (UK) </div></td><td></td><td class=\"c x1cd ye10 w2b1 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">779.950<span class=\"_ _43\"> </span></div></td><td class=\"c x1ce ye10 w2b2 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">GBP<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye0e w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye0e w184 hb6\"><div class=\"t m0 x5c h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye0e w185 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye11 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi International S.r.l. (*) </div></td><td class=\"c x1c4 ye11 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ozzano dell'Emilia (BO) </div></td><td></td><td class=\"c x1c5 ye11 w182 hb6\" colspan=\"2\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x1c6 ye11 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">luxury contract </div></td><td class=\"c x1cb ye11 w184 hb6\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">99%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye11 w185 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye12 w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Davide Groppi S.r.l. </div></td><td class=\"c x1c4 ye12 w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Piacenza </div></td><td></td><td class=\"c x1c5 ye12 w182 hb6\" colspan=\"2\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">20.000 </div></td><td class=\"c x1c6 ye12 w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">illuminazione </div></td><td class=\"c x1cb ye12 w184 hb6\"><div class=\"t m0 x5c h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye12 w185 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye13 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Saba Italia S.r.l. </div></td><td class=\"c x1c4 ye13 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">S.Martino di Lupari (PD) </div></td><td></td><td class=\"c x1c5 ye13 w182 hb6\" colspan=\"2\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">50.000 </div></td><td class=\"c x1c6 ye13 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye13 w184 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye13 w185 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye14 w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Modar S.p.A. </div></td><td class=\"c x1c4 ye14 w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Barlassina (MB) </div></td><td></td><td class=\"c x1c5 ye14 w182 hb6\" colspan=\"2\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">500.000 </div></td><td class=\"c x1c6 ye14 w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">luxury contract </div></td><td class=\"c x1cb ye14 w184 hb6\"><div class=\"t m0 x5c h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye14 w185 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye15 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IDB Suzhou Co. Ltd. </div></td><td class=\"c x1c4 ye15 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Suzhou (Cina) </div></td><td></td><td class=\"c x1cf ye16 w2b3 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">12.456.163<span class=\"_ _43\"> </span></div></td><td class=\"c x1d0 ye16 w2b4 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">CNY<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye15 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altro </div></td><td class=\"c x1cb ye15 w184 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye15 w185 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye17 w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting S.r.l. (*) </div></td><td class=\"c x1c4 ye17 w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Pontassieve (FI) </div></td><td></td><td class=\"c x1c5 ye17 w182 hb6\" colspan=\"2\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x1c6 ye17 w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">illuminazione </div></td><td class=\"c x1cb ye17 w184 hb6\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">51%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye17 w185 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye18 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Borman Lighting S.r.l. (*) </div></td><td class=\"c x1c4 ye18 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Pontassieve (FI) </div></td><td></td><td class=\"c x1c5 ye18 w182 hb6\" colspan=\"2\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">10.000 </div></td><td class=\"c x1c6 ye18 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">illuminazione </div></td><td class=\"c x1cb ye18 w184 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye18 w185 hb6\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">51%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye19 w180 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Dexelance USA Corp. </div></td><td class=\"c x1c4 ye19 w181 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">New York (USA) </div></td><td class=\"c x1d1 ye1a w2b5 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">10.000<span class=\"_ _43\"> </span></div></td><td class=\"c x1d2 ye1a w2b6 h16e\" colspan=\"2\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">USD<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye19 w183 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">altro </div></td><td class=\"c x1cb ye19 w184 hb7\"><div class=\"t m0 x5c h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye19 w185 hb7\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye1b w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting North America Ltd. (*) </div></td><td class=\"c x1c4 ye1b w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Surrey (CAD) </div></td><td class=\"c x1d3 ye1c w2b7 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">103<span class=\"_ _43\"> </span></div></td><td class=\"c x1d4 ye1c w2b8 h16e\" colspan=\"2\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">CAD<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye1b w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">illuminazione </div></td><td class=\"c x1cb ye1b w184 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye1b w185 hb6\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">26%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye1d w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti S.p.A. (*) </div></td><td class=\"c x1c4 ye1d w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Forl\u00ec (FC) </div></td><td></td><td class=\"c x1c5 ye1d w182 hb6\" colspan=\"2\"><div class=\"t m0 x47 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">2.000.000 </div></td><td class=\"c x1c6 ye1d w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye1d w184 hb6\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">55%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye1d w185 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye1e w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti Inc. (*) </div></td><td class=\"c x1c4 ye1e w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">High Point (USA) </div></td><td class=\"c x1d5 ye1f w2b9 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">5.000<span class=\"_ _43\"> </span></div></td><td class=\"c x1d6 ye1f w2b6 h16e\" colspan=\"2\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">USD<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye1e w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye1e w184 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye1e w185 hb6\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">55%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye20 w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design S.r.l. (*) </div></td><td class=\"c x1c4 ye20 w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Notaresco (TE) </div></td><td></td><td class=\"c x1c5 ye20 w182 hb6\" colspan=\"2\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">84.000 </div></td><td class=\"c x1c6 ye20 w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">cucine e sistemi </div></td><td class=\"c x1cb ye20 w184 hb6\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">60%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye20 w185 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye21 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light S.r.l. </div></td><td class=\"c x1c4 ye21 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Scorz\u00e8 (VE) </div></td><td></td><td class=\"c x1c5 ye21 w182 hb6\" colspan=\"2\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">119.000 </div></td><td class=\"c x1c6 ye21 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">illuminazione </div></td><td class=\"c x1cb ye21 w184 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye21 w185 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye22 w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light USA Corp. </div></td><td class=\"c x1c4 ye22 w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">New York (USA) </div></td><td class=\"c x1cd ye23 w2b1 h16e\" colspan=\"2\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">100.000<span class=\"_ _43\"> </span></div></td><td class=\"c x1ce ye23 w2ba h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">USD<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye22 w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">illuminazione </div></td><td class=\"c x1cb ye22 w184 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye22 w185 hb6\"><div class=\"t m0 x5c h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">100%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye24 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Turri S.r.l. (*) </div></td><td class=\"c x1c4 ye24 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Carugo (CO) </div></td><td></td><td class=\"c x1c5 ye24 w182 hb6\" colspan=\"2\"><div class=\"t m0 x47 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">1.000.000 </div></td><td class=\"c x1c6 ye24 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye24 w184 hb6\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">51%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye24 w185 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye25 w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Turri UK Ltd. (*) </div></td><td class=\"c x1c4 ye25 w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Londra (UK) </div></td><td class=\"c x1d1 ye26 w2b5 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">10.000<span class=\"_ _43\"> </span></div></td><td class=\"c x1d2 ye26 w2bb h16e\" colspan=\"2\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">GBP<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye25 w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye25 w184 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye25 w185 hb6\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">51%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye27 w180 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Turri USA Corp. (*) </div></td><td class=\"c x1c4 ye27 w181 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Miami (USA) </div></td><td class=\"c x1d3 ye29 w2b7 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">100<span class=\"_ _43\"> </span></div></td><td class=\"c x1d4 ye29 w2bc h16f\" colspan=\"2\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">USD<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye27 w183 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye27 w184 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye27 w185 hb6\"><div class=\"t m0 x58 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">51%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1c3 ye2a w180 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Shanghai Turri Furnitures (*) </div></td><td class=\"c x1c4 ye2a w181 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Shanghai (Cina) </div></td><td></td><td class=\"c x1d7 ye2b w2bd h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">8.576.479<span class=\"_ _43\"> </span></div></td><td class=\"c x1d8 ye2b w2be h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">CNY<span class=\"_ _43\"> </span></div></td><td class=\"c x1c6 ye2a w183 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">arredamento </div></td><td class=\"c x1cb ye2a w184 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1cc ye2a w185 hb6\"><div class=\"t m0 x58 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">51%<span class=\"ls0\"> </span></div></td></tr></table>(*) <span class=\"_ _31\"> </span>Societ\u00e0 <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>100% per <span class=\"_ _0\"></span>effetto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Put <span class=\"_ _0\"></span>&amp; Call <span class=\"_ _0\"></span>Agreement <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>soci d<span class=\"_ _0\"></span>i minora<span class=\"_ _0\"></span>nza il <span class=\"_ _0\"></span>cui<span class=\"_ _43\"> </span>importo <span class=\"_ _1a\"></span>residuo <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _13\"></span>is<span class=\"_ _0\"></span>critto <span class=\"_ _13\"></span>fra<span class=\"_ _0\"></span> <span class=\"_ _1a\"></span>le <span class=\"_ _13\"></span>Altre <span class=\"_ _1a\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1a\"></span>finanziarie <span class=\"_ _1a\"></span>correnti <span class=\"_ _1a\"></span>e <span class=\"_ _13\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _1a\"></span>correnti <span class=\"_ _13\"></span>(v<span class=\"_ _0\"></span>edi <span class=\"_ _1a\"></span>Nota<span class=\"_ _b\"></span> <span class=\"_ _1a\"></span><span class=\"ls5\">16</span>).<span class=\"_ _43\"> </span>Attualmente <span class=\"_ _1b\"> </span>la <span class=\"_ _17\"> </span>Capogrup<span class=\"_ _0\"></span>po <span class=\"_ _17\"> </span>detiene <span class=\"_ _1b\"> </span>la <span class=\"_ _17\"> </span>maggioranza<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>quo<span class=\"_ _0\"></span>te <span class=\"_ _1b\"> </span>sociali <span class=\"_ _17\"> </span>ma, <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>base <span class=\"_ _1b\"> </span>agli <span class=\"_ _17\"> </span>accordi<span class=\"_ _43\"> </span>stipulati <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _b\"></span>minoranze <span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>op<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ut <span class=\"_ _b\"></span>da <span class=\"_ _0\"></span>queste <span class=\"_ _b\"></span>esercitabile, <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>riacquisto <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span>rimanenti quote pos<span class=\"_ _0\"></span>sedute a condizioni con<span class=\"_ _0\"></span>trattuali predefinite.<span class=\"_ _43\"> </span>Con <span class=\"_ _6\"></span>riferimento <span class=\"_ _6\"></span>all<span class=\"ff5\">\u2019</span>area <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>consolidamento <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>evidenzia <span class=\"_ _7\"></span>che <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>essa <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span><span class=\"ls8\">\u00e8 <span class=\"_ _7\"></span><span class=\"ls0\">variat<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>rispetto<span class=\"_ _43\"> </span></span></span>al<span class=\"ls0\"> 31 dicembre <span class=\"ls7\">202</span>3.<span class=\"_ _43\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "Traduzione dei bilanci espressi in valuta diversa da qu<span class=\"_ _2\"></span>ella funzionale<span class=\"_ _43\"> </span>Il Bilancio <span class=\"_ _0\"></span>consolidato <span class=\"_ _0\"></span>\u00e8 presentato <span class=\"_ _0\"></span>in euro, <span class=\"_ _0\"></span>che \u00e8 la <span class=\"_ _0\"></span>valuta funz<span class=\"_ _0\"></span>ionale e di <span class=\"_ _0\"></span>presentazione<span class=\"_ _43\"> </span>adottata <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>alla  Capogruppo. <span class=\"_ _a\"> </span>Ciascuna <span class=\"_ _a\"> </span>societ\u00e0  del <span class=\"_ _11\"> </span>Gruppo  definisce <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>propria  valuta<span class=\"_ _43\"> </span>funzionale, che \u00e8 utilizzata per misurare le voci comprese nei singol<span class=\"_ _2\"></span>i bilanci.<span class=\"_ _43\"> </span>Alla <span class=\"_ _1a\"></span>data <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>riferimento <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1a\"></span>bilancio, <span class=\"_ _1a\"></span>le <span class=\"_ _1a\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>e <span class=\"_ _1a\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>delle <span class=\"_ _1b\"></span>societ\u00e0<span class=\"_ _2\"></span> <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span>Gruppo, <span class=\"_ _1a\"></span>ivi<span class=\"_ _43\"> </span>compreso <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _6\"></span>avviamento <span class=\"_ _7\"></span>derivante <span class=\"_ _6\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>gestione <span class=\"_ _6\"></span>estera, <span class=\"_ _6\"></span>sono<span class=\"_ _43\"> </span>convertite <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>euro al <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>asso di <span class=\"_ _0\"></span>camb<span class=\"_ _0\"></span>io di <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>data, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>costi d<span class=\"_ _0\"></span>ei pro<span class=\"_ _0\"></span>spetti del<span class=\"_ _43\"> </span>conto <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _b\"></span>complessivo <span class=\"_ _0\"></span>sono <span class=\"_ _b\"></span>convertiti <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>cambio<span class=\"_ _43\"> </span>medio. <span class=\"_ _1a\"></span>Le <span class=\"_ _1a\"></span>differenze <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>cambio <span class=\"_ _1b\"></span>derivanti <span class=\"_ _1a\"></span>dalla <span class=\"_ _1a\"></span>con<span class=\"_ _0\"></span>versione, <span class=\"_ _1a\"></span>ovvero <span class=\"_ _1a\"></span>un <span class=\"_ _1a\"></span>diverso <span class=\"_ _1a\"></span>tasso <span class=\"_ _1a\"></span>di<span class=\"_ _43\"> </span>cambio <span class=\"_ _c\"> </span>utilizzato <span class=\"_ _c\"> </span>rispetto <span class=\"_ _15\"> </span>al <span class=\"_ _c\"> </span>bilancio <span class=\"_ _c\"> </span>consolidato <span class=\"_ _c\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esercizio <span class=\"_ _15\"> </span>precede<span class=\"_ _2\"></span>nte, <span class=\"_ _c\"> </span>nonch\u00e9 <span class=\"_ _c\"> </span>la<span class=\"_ _43\"> </span>differenza <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>ra <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>cambio <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>conversione <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>risultato <span class=\"_ _17\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>periodo <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>quello <span class=\"_ _17\"> </span>puntu<span class=\"_ _0\"></span>ale <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>chiusura <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>fine <span class=\"_ _a\"> </span>anno<span class=\"_ _0\"></span>,  son<span class=\"_ _0\"></span>o <span class=\"_ _a\"> </span>rilevate <span class=\"_ _a\"> </span>nel <span class=\"_ _a\"> </span>prospetto <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>altre <span class=\"_ _a\"> </span>componenti <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>conto<span class=\"_ _43\"> </span>economico <span class=\"_ _15\"> </span>complessivo, <span class=\"_ _c\"> </span>mentre <span class=\"_ _15\"> </span>nel <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>rospetto <span class=\"_ _c\"> </span>dei <span class=\"_ _15\"> </span>movimenti <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>patrimonio <span class=\"_ _c\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _c\"> </span>le<span class=\"_ _43\"> </span>differenze <span class=\"_ _2e\"> </span>di <span class=\"_ _30\"> </span>cambio <span class=\"_ _2f\"> </span>sono <span class=\"_ _30\"> </span>attribuite <span class=\"_ _2e\"> </span>separatamente <span class=\"_ _2e\"> </span>alla <span class=\"_ _30\"> </span><span class=\"ff5\">\u201c</span>Riserva <span class=\"_ _2e\"> </span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _2f\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>conversione<span class=\"ff5\">\u201d</span> <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>quota <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _6\"></span>voce <span class=\"_ _2\"></span><span class=\"ff5\">\u201c<span class=\"ff1\">Capitale <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>riserve <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>terzi<span class=\"ff5\">\u201d</span> per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>quota<span class=\"_ _43\"> </span></span></span>di terzi.<span class=\"_ _43\"> </span>All<span class=\"ff5\">\u2019</span>atto <span class=\"_ _14\"> </span>della <span class=\"_ _14\"> </span>dismissione <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>una <span class=\"_ _14\"> </span>gestione <span class=\"_ _14\"> </span>estera, <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>parte <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>conto <span class=\"_ _14\"> </span>economico<span class=\"_ _43\"> </span>complessivo (\u201cOCI\u201d) riferita a tale gestione estera \u00e8 iscritta nel conto economico.<span class=\"_ _43\"> </span>Sono <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>seguito <span class=\"_ _13\"></span>indicati <span class=\"_ _1a\"></span>i <span class=\"_ _1a\"></span>cambi <span class=\"_ _1a\"></span>applicati <span class=\"_ _1a\"></span>nella <span class=\"_ _13\"></span>conversione <span class=\"_ _1a\"></span>dei <span class=\"_ _1a\"></span>bilanci <span class=\"_ _1a\"></span>in <span class=\"_ _13\"></span>valuta <span class=\"_ _1a\"></span>diversa<span class=\"_ _43\"> </span>dall<span class=\"ff5\">\u2019</span>euro per i periodi chiusi al 31 dicembre 2024 e al 31 dicembre 2023:<table class=\"s w2bf h170\" id=\"_bd7da73e-e65a-4ff8-9163-00dc82abfc92\"><tr><td></td><td></td><td class=\"c x1da ye2c w188 hb6\"><div class=\"t m0 x12c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1db ye2c w188 hb6\"><div class=\"t m0 x12c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc ye2d w187 hc9\"><div class=\"t m0 x73 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Valuta </div></td><td class=\"c x1da ye2d w189 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cambio medio </div></td><td class=\"c x1dd ye2d wc5 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cambio puntuale </div></td><td class=\"c x1db ye2d w189 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cambio medio </div></td><td class=\"c x1de ye2d wc5 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cambio puntuale </div></td></tr><tr><td class=\"c x1dc ye2e w187 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">CAD </div></td><td class=\"c x1da ye2e w189 hb6\"><div class=\"t m0 x45 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">1,45950 </div></td><td class=\"c x1dd ye2e wc5 hb6\"><div class=\"t m0 xe1 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">1,46420 </div></td><td class=\"c x1db ye2e w189 hb6\"><div class=\"t m0 x45 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">1,48210 </div></td><td class=\"c x1de ye2e wc5 hb6\"><div class=\"t m0 xe1 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">1,49480 </div></td></tr><tr><td class=\"c x1dc ye2f w187 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">CNY </div></td><td class=\"c x1da ye2f w189 hb9\"><div class=\"t m0 x45 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">7,66000 </div></td><td class=\"c x1dd ye2f wc5 hb9\"><div class=\"t m0 xe1 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">7,85090 </div></td><td class=\"c x1db ye2f w189 hb9\"><div class=\"t m0 x45 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">7,78750 </div></td><td class=\"c x1de ye2f wc5 hb9\"><div class=\"t m0 xe1 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">7,58330 </div></td></tr><tr><td class=\"c x1dc ye30 w187 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">GBP </div></td><td class=\"c x1da ye30 w189 hb6\"><div class=\"t m0 x45 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">0,86979 </div></td><td class=\"c x1dd ye30 wc5 hb6\"><div class=\"t m0 xe1 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">0,86905 </div></td><td class=\"c x1db ye30 w189 hb6\"><div class=\"t m0 x45 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">0,84662 </div></td><td class=\"c x1de ye30 wc5 hb6\"><div class=\"t m0 xe1 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">0,82918 </div></td></tr><tr><td class=\"c x1dc ye31 w187 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da ye31 w189 hb9\"><div class=\"t m0 x45 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">1,08130 </div></td><td class=\"c x1dd ye31 wc5 hb9\"><div class=\"t m0 xe1 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">1,10500 </div></td><td class=\"c x1db ye31 w189 hb9\"><div class=\"t m0 x45 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">1,08240 </div></td><td class=\"c x1de ye31 wc5 hb9\"><div class=\"t m0 xe1 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">1,03890 </div></td></tr></table>Operazioni in valuta estera<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>valute di<span class=\"_ _2\"></span>verse dall<span class=\"ff5\">\u2019</span>Euro <span class=\"_ _6\"></span>sono i<span class=\"_ _2\"></span>nizialmente <span class=\"_ _6\"></span>rilevate ai <span class=\"_ _6\"></span>cambi <span class=\"_ _6\"></span>alle date <span class=\"_ _6\"></span>delle<span class=\"_ _43\"> </span>stesse. Alla data di bila<span class=\"_ _2\"></span>ncio le attivit\u00e0<span class=\"_ _2\"></span> e le passivit\u00e0 monetarie<span class=\"_ _2\"></span> denominate nelle succita<span class=\"_ _2\"></span>te<span class=\"_ _43\"> </span>valute sono convertite ai cambi correnti a t<span class=\"_ _0\"></span>ale data. Le at<span class=\"_ _0\"></span>tivit\u00e0 non monetarie valutate al<span class=\"_ _43\"> </span>costo <span class=\"_ _1b\"></span>storico <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>enominate <span class=\"_ _1a\"></span>in <span class=\"_ _1b\"></span>valuta <span class=\"_ _1a\"></span>estera <span class=\"_ _1a\"></span>sono <span class=\"_ _1b\"></span>convertite <span class=\"_ _1a\"></span>ai <span class=\"_ _1b\"></span>cambi <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>essere <span class=\"_ _1b\"></span>alla <span class=\"_ _1a\"></span>data<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>operazione, <span class=\"_ _f\"> </span>senza <span class=\"_ _f\"> </span>alcun <span class=\"_ _f\"> </span>adeguamento <span class=\"_ _f\"> </span>ai <span class=\"_ _f\"> </span>cambi <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>fine <span class=\"_ _10\"> </span>per<span class=\"_ _0\"></span>iodo; <span class=\"_ _f\"> </span>le <span class=\"_ _f\"> </span>poste <span class=\"_ _f\"> </span>non<span class=\"_ _43\"> </span>monetarie <span class=\"_ _0\"></span>iscritte al <span class=\"_ _b\"></span><span class=\"ff6\">fair value</span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>valuta <span class=\"_ _0\"></span>estera <span class=\"_ _0\"></span>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=\"_ _43\"> </span>alla data di determinazione di tale valore.<span class=\"_ _43\"> </span>Le <span class=\"_ _11\"> </span>differenze <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>cambio <span class=\"_ _a\"> </span>emergenti <span class=\"_ _11\"> </span>dalla <span class=\"_ _a\"> </span>regolazione <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span>poste <span class=\"_ _a\"> </span>monetarie <span class=\"_ _11\"> </span>e <span class=\"_ _a\"> </span>dalla<span class=\"_ _43\"> </span>riesposizione <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>stesse <span class=\"_ _b\"></span>ai <span class=\"_ _13\"></span>cambi <span class=\"_ _b\"></span>correnti <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>periodo <span class=\"_ _13\"></span>sono <span class=\"_ _b\"></span>imputate <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>conto<span class=\"_ _43\"> </span>economico del periodo.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "BASE DI PREPARAZIONE DEL BILANCIO<span class=\"_ _43\"> </span>Il <span class=\"_ _15\"> </span>Bilancio <span class=\"_ _15\"> </span>consolidato  \u00e8 <span class=\"_ _c\"> </span>stato  redatto <span class=\"_ _c\"> </span>nel  presupposto <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _15\"> </span>continuit\u00e0 <span class=\"_ _15\"> </span>aziendale, <span class=\"_ _15\"> </span>in<span class=\"_ _43\"> </span>quanto <span class=\"_ _f\"> </span>gli <span class=\"_ _f\"> </span>Amministratori <span class=\"_ _11\"> </span>hanno <span class=\"_ _f\"> </span>verificato <span class=\"_ _f\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insussistenza <span class=\"_ _11\"> </span>di <span class=\"_ _f\"> </span>indicatori <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>carattere<span class=\"_ _43\"> </span>finanziario, gestionale <span class=\"_ _0\"></span>o di <span class=\"_ _0\"></span>altro genere <span class=\"_ _0\"></span>che potessero segnalare <span class=\"_ _0\"></span>criticit\u00e0 circa la <span class=\"_ _0\"></span>capacit\u00e0<span class=\"_ _43\"> </span>del <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span>ar <span class=\"_ _b\"></span>fronte <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>proprie <span class=\"_ _13\"></span>obbligazioni <span class=\"_ _13\"></span>nel <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>vedibile <span class=\"_ _b\"></span>futuro <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>particolare<span class=\"_ _43\"> </span>nei successivi 12 mesi dalla data di approvazione del progetto di bilancio.<span class=\"_ _43\"> </span>Il bilancio \u00e8 stato redatto sulla base del prin<span class=\"_ _0\"></span>cipio del costo storico, eccetto che per alcuni<span class=\"_ _43\"> </span>strumenti <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _6\"></span>der<span class=\"_ _0\"></span>ivati <span class=\"_ _6\"></span>e i <span class=\"_ _6\"></span>corrispettivi <span class=\"_ _6\"></span>differiti <span class=\"_ _2\"></span>(<span class=\"ff6\">earn <span class=\"_ _6\"></span>out<span class=\"ff1 ls9\">),<span class=\"ls0\"> da <span class=\"_ _6\"></span>corrisp<span class=\"_ _0\"></span>ondere <span class=\"_ _6\"></span>a seguito<span class=\"_ _43\"> </span></span></span></span>di un<span class=\"ff5\">\u2019</span>aggregazione aziendale, che sono stati valutati al loro valore equo (<span class=\"ff6\">fair value)</span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "PRINCIPI <span class=\"_ _30\"> </span>CONTABILI, <span class=\"_ _2f\"> </span>EMEN<span class=\"_ _0\"></span>DAMENTI <span class=\"_ _2e\"> </span>E <span class=\"_ _30\"> </span>INTERPRETAZIONI <span class=\"_ _2e\"> </span>APPLICABILI <span class=\"_ _30\"> </span>AI<span class=\"_ _43\"> </span>BILANCI CHIUSI AL 31 DICEMBRE <span class=\"ls7\">202</span>4<span class=\"_ _43\"> </span>Di <span class=\"_ _18\"> </span>seguito <span class=\"_ _18\"> </span>s<span class=\"_ _2\"></span>ono <span class=\"_ _18\"> </span>brevemente <span class=\"_ _14\"> </span>descritti <span class=\"_ _18\"> </span>i <span class=\"_ _14\"> </span>principi <span class=\"_ _18\"> </span>contabili, <span class=\"_ _18\"> </span>gli <span class=\"_ _14\"> </span>emendamenti <span class=\"_ _18\"> </span>e <span class=\"_ _14\"> </span>le<span class=\"_ _43\"> </span>interpretazioni, <span class=\"_ _b\"></span>applicabili <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>prima <span class=\"_ _b\"></span>volta <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>bilanci <span class=\"_ _b\"></span>chiusi <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2024. <span class=\"_ _b\"></span>Sono<span class=\"_ _43\"> </span>esclusi dall<span class=\"ff5\">\u2019</span>elenco i <span class=\"_ _6\"></span>principi, gli emendamenti e<span class=\"_ _2\"></span> le <span class=\"_ _6\"></span>in<span class=\"_ _0\"></span>terpretazioni c<span class=\"_ _2\"></span>he per l<span class=\"_ _2\"></span>oro natura no<span class=\"_ _2\"></span>n<span class=\"_ _43\"> </span>sono adottabili dal Gruppo.<span class=\"_ _43\"> </span>Diverse modif<span class=\"_ _0\"></span>iche si ap<span class=\"_ _0\"></span>plicano per <span class=\"_ _0\"></span>la prima <span class=\"_ _0\"></span>volta nel <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4, ma n<span class=\"_ _0\"></span>on hanno avu<span class=\"_ _0\"></span>to impatto<span class=\"_ _43\"> </span>sul bilancio consolidato del Gruppo al 31 dicembre 2024.<span class=\"_ _43\"> </span>Amendments to IFRS 16 <span class=\"ffa\">\u2013</span> Lease Liability in Sale and Leaseback<span class=\"_ _43\"> </span>Le  modific<span class=\"ff5\">he  all\u2019IFRS <span class=\"_ _15\"> </span>16  specificano<span class=\"_ _2\"></span>  i  requisi<span class=\"_ _2\"></span>ti  che <span class=\"_ _15\"> </span>un  venditore<span class=\"ff1\">-locatore  utilizza  nel<span class=\"_ _43\"> </span></span></span>determinare la passivit\u00e0 per leasing che<span class=\"_ _2\"></span> deriva da una transazione di <span class=\"ff6\">sale and lease back</span><span class=\"ls41\">,<span class=\"_ _43\"> </span></span>per <span class=\"_ _1a\"></span>assicurarsi <span class=\"_ _13\"></span>che <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>venditore <span class=\"_ _1a\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _13\"></span><span class=\"ff5\">locatore <span class=\"_ _1a\"></span>non <span class=\"_ _1a\"></span>contabilizzi <span class=\"_ _13\"></span>un\u2019utile <span class=\"_ _1a\"></span>o <span class=\"_ _13\"></span>una <span class=\"_ _1a\"></span>perdita <span class=\"_ _13\"></span>che <span class=\"_ _1a\"></span>si<span class=\"_ _43\"> </span></span>riferisce al diritto d\u2019uso mantenuto dallo stesso.<span class=\"_ _43\"> </span>La modifica non ha avuto impatti sul bilancio del Gruppo.<span class=\"_ _43\"> </span>Amendments to IAS 1 <span class=\"ffa\">\u2013</span> Classification of Liabilities as Curr<span class=\"_ _2\"></span>ent or Non-c<span class=\"_ _0\"></span>urrent<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>modifiche <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ello <span class=\"_ _6\"></span>IAS 1 <span class=\"_ _6\"></span>specificano <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>requisiti <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>classificare una <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>come corrente<span class=\"_ _43\"> </span>o non corrente. Le modifiche chiariscono:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">cosa si intende per diritto di postergazione alla scadenza;<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">che il diritto di postergazione deve esistere alla ch<span class=\"_ _2\"></span>iusura di esercizio;<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">l<span class=\"ff5\">a <span class=\"_ _13\"></span>classificaz<span class=\"_ _0\"></span>ione <span class=\"_ _13\"></span>non <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _13\"></span>impattata <span class=\"_ _1a\"></span>dalla <span class=\"_ _13\"></span>prob<span class=\"_ _0\"></span>abilit\u00e0 <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>l\u2019entit\u00e0 <span class=\"_ _1a\"></span>eserciter\u00e0 <span class=\"_ _13\"></span>il <span class=\"_ _1a\"></span>proprio<span class=\"_ _43\"> </span></span></span></span>diritto di postergazione;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">solamente <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>erivato <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>licito <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>convertibile<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>esso <span class=\"_ _0\"></span>stesso <span class=\"_ _b\"></span>uno<span class=\"_ _43\"> </span></span></span>strumento di capitale, la scadenza della passivit\u00e0 ha impatto sulla classific<span class=\"_ _2\"></span>azione.<span class=\"_ _43\"> </span>Inoltre, <span class=\"_ _c\"> </span>\u00e8  s<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ato <span class=\"_ _15\"> </span>introdot<span class=\"_ _2\"></span>to <span class=\"_ _15\"> </span>un <span class=\"_ _c\"> </span>requisito <span class=\"_ _15\"> </span>che <span class=\"_ _c\"> </span>richiede <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>are <span class=\"_ _c\"> </span>informativa <span class=\"_ _15\"> </span>quando <span class=\"_ _c\"> </span>una<span class=\"_ _43\"> </span>passivit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>deriva <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>contratto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>finanziamento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>classificata <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>corrente <span class=\"_ _b\"></span>e<span class=\"_ _43\"> </span>il <span class=\"_ _b\"></span>diritto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>postergazione <span class=\"_ _b\"></span>dell\u2019entit\u00e0 <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>subordinato <span class=\"_ _b\"></span>al <span class=\"_ _13\"></span>rispetto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>covenants <span class=\"_ _13\"></span>ent<span class=\"_ _0\"></span><span class=\"ff1\">ro <span class=\"_ _13\"></span>dodici<span class=\"_ _43\"> </span></span>mesi.<span class=\"_ _43\"> </span>Le <span class=\"_ _1a\"></span>modifiche <span class=\"_ _1a\"></span>hanno <span class=\"_ _1b\"></span>comportato <span class=\"_ _1a\"></span>addizionale <span class=\"_ _1a\"></span>informativa <span class=\"_ _13\"></span>ma <span class=\"_ _1b\"></span>non <span class=\"_ _1a\"></span>hanno <span class=\"_ _1a\"></span>avuto <span class=\"_ _1b\"></span>impa<span class=\"_ _2\"></span>tto<span class=\"_ _43\"> </span>sulla classificazione delle passivit\u00e0 del Gruppo.<span class=\"_ _43\"> </span>Supplier Finance Arrangements <span class=\"ffa\">\u2013</span> Amendments to IAS 7 and IFRS 7<span class=\"_ _43\"> </span>Le <span class=\"_ _14\"> </span>modifiche <span class=\"_ _14\"> </span>allo <span class=\"_ _14\"> </span>IAS <span class=\"_ _14\"> </span>7 <span class=\"_ _14\"> </span><span class=\"ff6\">Rendiconto <span class=\"_ _14\"> </span>Finanziario</span> <span class=\"_ _14\"> </span><span class=\"ff5\">e <span class=\"_ _14\"> </span>all\u2019IFRS <span class=\"_ _14\"> </span>7 <span class=\"_ _14\"> </span><span class=\"ff6\">Strumenti <span class=\"_ _14\"> </span>finanziari:<span class=\"_ _43\"> </span></span></span>informazioni <span class=\"_ _0\"></span>integrative<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span>chiariscono <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>caratterist<span class=\"_ _2\"></span>iche <span class=\"_ _b\"></span>degli <span class=\"_ _0\"></span>accordi <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>finanziamento <span class=\"_ _b\"></span>per<span class=\"_ _43\"> </span></span>le forniture <span class=\"_ _0\"></span>(<span class=\"ff6\">Supply finance <span class=\"_ _0\"></span>arrangements</span>) e <span class=\"_ _0\"></span>richiedono d<span class=\"_ _0\"></span>i fornire informativa <span class=\"_ _0\"></span>aggiuntiva<span class=\"_ _43\"> </span>di  tali <span class=\"_ _15\"> </span>accordi.  I <span class=\"_ _15\"> </span>requisiti <span class=\"_ _15\"> </span>di  informativa <span class=\"_ _15\"> </span>introdotti <span class=\"_ _15\"> </span>hanno  l\u2019in<span class=\"_ _2\"></span>tenzione  di <span class=\"_ _15\"> </span>assistere  gli<span class=\"_ _43\"> </span>utilizzatori <span class=\"_ _1a\"></span>dei <span class=\"_ _1b\"></span>bilanci <span class=\"_ _1a\"></span>nel <span class=\"_ _1a\"></span>comp<span class=\"_ _0\"></span>rendere <span class=\"_ _1a\"></span>gli <span class=\"_ _1b\"></span>effetti<span class=\"_ _2\"></span> <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _1a\"></span>accordi <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>finanziamento <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _1a\"></span>le<span class=\"_ _43\"> </span>forniture <span class=\"_ _13\"></span>(<span class=\"ff6\">Supply <span class=\"_ _b\"></span>finance <span class=\"_ _13\"></span>arrangements</span>) <span class=\"_ _13\"></span>sulle <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>flussi <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span><span class=\"ff5\">cassa <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>un\u2019entit\u00e0 <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>la<span class=\"_ _43\"> </span></span>sua esposizione al rischio di liquidit\u00e0.<span class=\"_ _43\"> </span>A <span class=\"_ _1a\"></span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _1a\"></span>dell\u2019implementazione <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>queste <span class=\"_ _1b\"></span>modifiche, <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _1b\"></span>ha <span class=\"_ _1a\"></span>fornito <span class=\"_ _1a\"></span>informazioni<span class=\"_ _43\"> </span>aggiuntive nelle note <span class=\"_ _2\"></span>esplicative al Bilancio C<span class=\"_ _2\"></span>onsolidato, specificando che n<span class=\"_ _2\"></span>on viene fatto<span class=\"_ _43\"> </span>ricorso ad alcuna forma di \u201csupply chain financing\u201d<span class=\"ff1\">.<span class=\"_ _43\"> </span></span>PRINCIPI <span class=\"_ _15\"> </span>CONTABILI, <span class=\"_ _c\"> </span>EMENDAMENTI <span class=\"_ _15\"> </span>E <span class=\"_ _c\"> </span>INTERPRETAZIONI  IFRS <span class=\"_ _c\"> </span>NON <span class=\"_ _c\"> </span>AN<span class=\"_ _0\"></span>CORA<span class=\"_ _43\"> </span>OMOLOGATI DALL\u2019UNIONE EUROPEA<span class=\"_ _43\"> </span>Alla  data  di <span class=\"_ _a\"> </span>riferimento  del  presente  documento,  gli <span class=\"_ _a\"> </span>organi  competenti  dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Unione<span class=\"_ _43\"> </span>Europea <span class=\"_ _19\"> </span>non <span class=\"_ _19\"> </span>hanno <span class=\"_ _14\"> </span>a<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>cora <span class=\"_ _19\"> </span>concluso <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>processo <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>omologazione <span class=\"_ _10\"> </span>n<span class=\"_ _0\"></span>ecessario <span class=\"_ _19\"> </span>per<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>adozione degli emendamenti e dei principi sotto<span class=\"_ _2\"></span> descritti.<span class=\"_ _43\"> </span>IFRS 18 Presentation and Disclosure in Financial Sta<span class=\"_ _2\"></span>tements<span class=\"_ _43\"> </span>Ad <span class=\"_ _1b\"></span>aprile <span class=\"_ _1b\"></span>2024, <span class=\"_ _1b\"></span>lo <span class=\"_ _1b\"></span>IASB <span class=\"_ _1b\"></span>ha <span class=\"_ _17\"> </span>eme<span class=\"ff5\">sso <span class=\"_ _1b\"></span>l\u2019IFRS18, <span class=\"_ _1b\"></span>che <span class=\"_ _1b\"></span>sostituisce <span class=\"_ _1b\"> </span>lo <span class=\"_ _1b\"> </span>IAS <span class=\"_ _1b\"></span>1 <span class=\"_ _17\"> </span><span class=\"ff6\">Presentazione <span class=\"_ _1b\"> </span>del<span class=\"_ _43\"> </span></span></span>bilancio<span class=\"ff5\">. <span class=\"_ _b\"></span>L\u2019IFRS <span class=\"_ _13\"></span>18 <span class=\"_ _13\"></span>introduce <span class=\"_ _b\"></span>nuovi <span class=\"_ _13\"></span>requisiti <span class=\"_ _b\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _b\"></span>presentazione <span class=\"_ _13\"></span>del <span class=\"_ _b\"></span>prospetto <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>conto<span class=\"_ _43\"> </span></span>economico, <span class=\"_ _18\"> </span>inclusi <span class=\"_ _18\"> </span>specifici <span class=\"_ _18\"> </span>totali <span class=\"_ _18\"> </span>e <span class=\"_ _2f\"> </span>subtotali<span class=\"_ _2\"></span>. <span class=\"_ _18\"> </span>Ulteriormente, <span class=\"_ _18\"> </span>le <span class=\"_ _2f\"> </span>e<span class=\"_ _2\"></span>ntit\u00e0 <span class=\"_ _18\"> </span>dovranno<span class=\"_ _43\"> </span>classificare t<span class=\"_ _2\"></span>utti i <span class=\"_ _6\"></span>costi e <span class=\"_ _6\"></span>i ricavi <span class=\"_ _6\"></span>all\u2019interno del <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>rospetto <span class=\"_ _6\"></span>di conto <span class=\"_ _2\"></span>economico <span class=\"_ _2\"></span>all\u2019inte<span class=\"_ _0\"></span><span class=\"ff1\">rno <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span></span>quattro <span class=\"_ _0\"></span>categorie: <span class=\"_ _0\"></span>operativa, investimento, <span class=\"_ _0\"></span>finanziamento, <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>reddito e <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _43\"> </span>operative cessate, dove le prime tre categorie sono nuove.<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rincipio <span class=\"_ _b\"></span>richiede, <span class=\"_ _13\"></span>inoltre, <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>dare <span class=\"_ _13\"></span>informativa <span class=\"_ _b\"></span>sulla <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>nuova <span class=\"_ _b\"></span>definizione <span class=\"_ _13\"></span>degli<span class=\"_ _43\"> </span>indicatori <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>erformance <span class=\"_ _1a\"></span>definiti <span class=\"_ _1a\"></span>dal <span class=\"_ _1a\"></span>management <span class=\"_ _1a\"></span>(<span class=\"_ _0\"></span><span class=\"ff6\">management-defined <span class=\"_ _1a\"></span>performance<span class=\"_ _43\"> </span></span>measures<span class=\"ff1\"> <span class=\"_ _18\"> </span>(MPMs)), <span class=\"_ _18\"> </span>subtotali <span class=\"_ _14\"> </span>di <span class=\"_ _18\"> </span>costi <span class=\"_ _18\"> </span>e <span class=\"_ _18\"> </span>ricavi, <span class=\"_ _14\"> </span>e <span class=\"_ _18\"> </span>in<span class=\"_ _0\"></span>clude <span class=\"_ _14\"> </span>nu<span class=\"_ _0\"></span>ove <span class=\"_ _18\"> </span>disposizioni <span class=\"_ _14\"> </span>per<span class=\"_ _43\"> </span></span>l\u2019aggregazione <span class=\"_ _f\"> </span>e <span class=\"_ _10\"> </span>disaggregazione <span class=\"_ _10\"> </span>delle <span class=\"_ _f\"> </span>informazion<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span>finanziarie <span class=\"_ _10\"> </span>sulla <span class=\"_ _f\"> </span>base <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _10\"> </span>ruoli<span class=\"_ _43\"> </span>identificati dei <span class=\"_ _2\"></span>prospetti <span class=\"_ _2\"></span>di bilancio \u201c<span class=\"_ _2\"></span>primari\u201d (<span class=\"ff6\">Primary Fina<span class=\"_ _2\"></span>ncial Statements<span class=\"ff1\"> <span class=\"ff5\">\u2013</span> <span class=\"_ _2\"></span>PFS) e delle<span class=\"_ _43\"> </span></span></span>note.<span class=\"_ _43\"> </span>Inoltre, <span class=\"_ _0\"></span>modifiche <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>state <span class=\"_ _0\"></span>introdotte <span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>7 <span class=\"_ _b\"></span><span class=\"ff6\">Rendiconto <span class=\"_ _0\"></span>Finanziario</span>, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>includono<span class=\"_ _43\"> </span>il <span class=\"_ _c\"> </span>cambiamento <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>punto <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>partenza <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>determinazione <span class=\"_ _c\"> </span>dei <span class=\"_ _c\"> </span>flussi <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>cassa <span class=\"_ _c\"> </span>della<span class=\"_ _43\"> </span>gestione <span class=\"_ _b\"></span>operativa <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>metodo <span class=\"_ _b\"></span>indiretto; <span class=\"_ _0\"></span>dall\u2019utile <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>perdita <span class=\"_ _b\"></span>all\u2019utile <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>erdita<span class=\"_ _43\"> </span>operativa e <span class=\"_ _0\"></span>la rimozione della facolt\u00e0 per<span class=\"_ _0\"></span> classificazione dei<span class=\"_ _0\"></span> flu<span class=\"_ _0\"></span>ssi di cassa dai divid<span class=\"_ _0\"></span>endi e<span class=\"_ _43\"> </span>degli <span class=\"_ _6\"></span>interessi. <span class=\"_ _6\"></span>Ulter<span class=\"_ _0\"></span>iormente, <span class=\"_ _7\"></span>sono sta<span class=\"_ _2\"></span>te <span class=\"_ _6\"></span>apportate <span class=\"_ _6\"></span>mod<span class=\"_ _0\"></span>ifiche <span class=\"_ _6\"></span>consequenziali <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>molteplici<span class=\"_ _43\"> </span>altri principi contabili.<span class=\"_ _43\"> </span>L\u2019IFRS 18<span class=\"_ _0\"></span>, e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>modifiche agli <span class=\"_ _0\"></span>altri prin<span class=\"_ _0\"></span>cipi, sono <span class=\"_ _0\"></span>effettivi per <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>esercizi che <span class=\"_ _0\"></span>incominciano<span class=\"_ _43\"> </span>il <span class=\"_ _13\"></span>o <span class=\"_ _1a\"></span>successivamente <span class=\"_ _13\"></span>al <span class=\"_ _1a\"></span>1\u00b0 <span class=\"_ _13\"></span>gennaio <span class=\"_ _1a\"></span><span class=\"ff5\">2027, <span class=\"_ _1a\"></span>ma <span class=\"_ _13\"></span>l\u2019applicazione <span class=\"_ _13\"></span>anticipata <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _13\"></span>permessa <span class=\"_ _1a\"></span>salvo<span class=\"_ _43\"> </span></span>darne informativa. L\u2019IFRS 18 si applicher\u00e0 retrospettivamente.<span class=\"_ _43\"> </span>Il Gruppo sta al <span class=\"_ _0\"></span>momento lavorando per identificare <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>impatti che le modifiche avranno<span class=\"_ _43\"> </span>sui prospetti di bilancio e sulle note di bilancio.<span class=\"_ _43\"> </span>IFRS 19 Subsidiaries without Public Accountability: Disclosure<span class=\"_ _43\"> </span>A <span class=\"ls0\">maggio 2024, lo IASB<span class=\"_ _2\"></span> ha emana<span class=\"ff5\">to l\u2019IFRS 19, c<span class=\"_ _2\"></span>he permette alle enti<span class=\"_ _2\"></span>t\u00e0 eleggibili di optare<span class=\"_ _43\"> </span></span></span>per <span class=\"_ _17\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _c\"> </span>riduzione <span class=\"_ _17\"> </span>dei <span class=\"_ _c\"> </span>propri <span class=\"_ _15\"> </span>requisiti <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>informativa <span class=\"_ _17\"> </span>pur <span class=\"_ _15\"> </span>continuando <span class=\"_ _17\"> </span>ad <span class=\"_ _c\"> </span>applicare <span class=\"_ _c\"> </span>le<span class=\"_ _43\"> </span>disposizioni <span class=\"_ _1b\"></span>per <span class=\"_ _1b\"></span>la <span class=\"_ _1b\"></span>rilevazione, <span class=\"_ _17\"> </span>misurazione <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>presentazione <span class=\"_ _1b\"></span>negli <span class=\"_ _1b\"></span>altri <span class=\"_ _1b\"></span>IFRS <span class=\"_ _1b\"></span>accounting<span class=\"_ _43\"> </span>standards. <span class=\"_ _f\"> </span>Per <span class=\"_ _f\"> </span>essere <span class=\"_ _f\"> </span>eleggibile, <span class=\"_ _f\"> </span>alla <span class=\"_ _f\"> </span>fine <span class=\"_ _f\"> </span>dell\u2019esercizio, <span class=\"_ _f\"> </span>un\u2019entit\u00e0 <span class=\"_ _f\"> </span>deve <span class=\"_ _10\"> </span>essere <span class=\"_ _f\"> </span>una<span class=\"_ _43\"> </span>controllata <span class=\"_ _f\"> </span>cos\u00ec <span class=\"_ _f\"> </span>come <span class=\"_ _f\"> </span>definito <span class=\"_ _10\"> </span>all\u2019interno <span class=\"_ _11\"> </span>dell\u2019IFRS <span class=\"_ _f\"> </span>19<span class=\"_ _0\"></span>, <span class=\"_ _f\"> </span>non <span class=\"_ _f\"> </span>pu\u00f2 <span class=\"_ _f\"> </span>avere <span class=\"_ _f\"> </span>una <span class=\"_ _f\"> </span>\u201cpub<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span><span class=\"ff1 ls21\">c<span class=\"_ _43\"> </span></span>accountability\u201d <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>deve <span class=\"_ _6\"></span>avere <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>controllante <span class=\"_ _6\"></span>(ultima <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>intermedia) <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>prepara <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>bilancio<span class=\"_ _43\"> </span>consolidato, <span class=\"_ _14\"> </span>d<span class=\"_ _0\"></span>isponibile <span class=\"_ _14\"> </span>al <span class=\"_ _18\"> </span>pubblico, <span class=\"_ _14\"> </span>predisposto <span class=\"_ _14\"> </span>in <span class=\"_ _18\"> </span>accordo <span class=\"_ _14\"> </span>agli <span class=\"_ _18\"> </span>IFRS <span class=\"_ _14\"> </span>accounting<span class=\"_ _43\"> </span>standards.<span class=\"_ _43\"> </span>L\u2019IFRS <span class=\"_ _b\"></span>19 <span class=\"_ _b\"></span>diventer\u00e0 <span class=\"_ _b\"></span>effettivo <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>esercizi <span class=\"_ _b\"></span>che <span class=\"_ _13\"></span><span class=\"ff1\">incominciano <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>successivamente <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>1\u00b0<span class=\"_ _43\"> </span></span>gennaio 2027, con la possibilit\u00e0 di applicazione an<span class=\"_ _2\"></span>ticipata.<span class=\"_ _43\"> </span>In <span class=\"_ _13\"></span>quanto <span class=\"_ _b\"></span>le <span class=\"_ _13\"></span>azioni <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Gruppo <span class=\"_ _13\"></span>sono <span class=\"_ _b\"></span>quotat<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>pubblicamente, <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _b\"></span>non <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>eleggibile<span class=\"_ _43\"> </span>per l\u2019applicazione dell\u2019IFRS 19.<span class=\"_ _43\"> </span>Modifiche <span class=\"_ _0\"></span>all\u2019IFRS 9 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>all\u2019IFRS 7: <span class=\"_ _0\"></span>Contratti che <span class=\"_ _0\"></span>fanno riferimento <span class=\"_ _0\"></span>all\u2019elettricit\u00e0 <span class=\"_ _0\"></span>dipendente<span class=\"_ _43\"> </span>dalla natura<span class=\"_ _43\"> </span>Il 18 d<span class=\"_ _0\"></span>icembre 2024 lo IASB ha eme<span class=\"_ _0\"></span>sso le modifiche all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS 9 e <span class=\"_ _0\"></span>all<span class=\"ff5\">\u2019</span>IFRS 7 con <span class=\"_ _0\"></span>riferimento<span class=\"_ _43\"> </span>ai contratti relativi <span class=\"_ _2\"></span>all<span class=\"ff5\">\u2019</span>energia elettrica <span class=\"_ _2\"></span>dipendente dalla natura. Le <span class=\"_ _2\"></span>modifiche chiariscono<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>requisiti <span class=\"_ _c\"> </span>per  l<span class=\"ff5\">\u2019</span>uso <span class=\"_ _15\"> </span>proprio <span class=\"_ _15\"> </span>e <span class=\"_ _c\"> </span>consentono  l<span class=\"ff5\">\u2019</span>hedge <span class=\"_ _15\"> </span>accounting <span class=\"_ _15\"> </span>se <span class=\"_ _c\"> </span>tali<span class=\"_ _43\"> </span>contratti sono utilizzati come strumenti di copert<span class=\"_ _2\"></span>ura.<span class=\"_ _43\"> </span>Inoltre, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>aggiunti <span class=\"_ _0\"></span>nuovi <span class=\"_ _0\"></span>requisiti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>informativa <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>consentire <span class=\"_ _0\"></span>agli <span class=\"_ _0\"></span>investitori <span class=\"_ _0\"></span>di<span class=\"_ _43\"> </span>comprendere l<span class=\"ff5\">\u2019</span>eff<span class=\"_ _2\"></span>etto di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>questi contratti<span class=\"_ _2\"></span> sulla <span class=\"_ _6\"></span>performance <span class=\"_ _2\"></span>finanziaria <span class=\"_ _2\"></span>e sui<span class=\"_ _2\"></span> fl<span class=\"_ _2\"></span>ussi <span class=\"_ _2\"></span>di cassa<span class=\"_ _43\"> </span>di un<span class=\"ff5\">\u2019</span>azienda.<span class=\"_ _43\"> </span>I <span class=\"_ _19\"> </span>chiarimenti <span class=\"_ _19\"> </span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _19\"> </span>ai <span class=\"_ _19\"> </span>requisiti <span class=\"_ _19\"> </span>relativi <span class=\"_ _19\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019\u201c</span>uso <span class=\"_ _19\"> </span>proprio<span class=\"ff5\">\u201d<span class=\"_ _0\"></span></span> <span class=\"_ _19\"> </span>devono <span class=\"_ _19\"> </span>essere <span class=\"_ _19\"> </span>applicati<span class=\"_ _43\"> </span>retroattivamente, <span class=\"_ _18\"> </span>ma <span class=\"_ _18\"> </span>gli <span class=\"_ _2f\"> </span>orientamenti <span class=\"_ _18\"> </span>che <span class=\"_ _18\"> </span>consentono <span class=\"_ _2f\"> </span>la <span class=\"_ _18\"> </span>contabilizzazione <span class=\"_ _18\"> </span>delle<span class=\"_ _43\"> </span>operazioni di <span class=\"_ _0\"></span>copertura devono essere <span class=\"_ _0\"></span>applicati in mo<span class=\"_ _0\"></span>do prospettico alle n<span class=\"_ _0\"></span>uove relazioni<span class=\"_ _43\"> </span>di copertura designate alla data di applicazione iniziale o successivamente.<span class=\"_ _43\"> </span>Le <span class=\"_ _0\"></span>modifiche entre<span class=\"_ _0\"></span>ranno in <span class=\"_ _0\"></span>vigore <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partire <span class=\"_ _0\"></span>dagli esercizi <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>inizio dal <span class=\"_ _0\"></span>1\u00b0 <span class=\"_ _0\"></span>gennaio<span class=\"_ _43\"> </span>2026 o da data successiva. L<span class=\"ff5\">\u2019</span>adozione anticipata \u00e8 consentita, ma dovr\u00e0 essere indicata.<span class=\"_ _43\"> </span>Il Gruppo <span class=\"_ _0\"></span>sta al momento <span class=\"_ _0\"></span>lavorando per <span class=\"_ _0\"></span>identificare i potenziali impatti <span class=\"_ _0\"></span>che le modifiche<span class=\"_ _43\"> </span>avranno <span class=\"_ _b\"></span>sui p<span class=\"_ _0\"></span>rospetti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>sulle <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>bilancio <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artire <span class=\"_ _0\"></span>dalla <span class=\"_ _b\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>entrata <span class=\"_ _b\"></span>in<span class=\"_ _43\"> </span>vigore del principio.<span class=\"_ _43\"> </span>Modifiche all\u2019IFRS 9 e all\u2019IFRS 7: Classificazione e valutazion<span class=\"_ _2\"></span>e degli strumenti f<span class=\"_ _0\"></span>inanziari<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>30<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>maggio <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>lo <span class=\"_ _0\"></span>IASB <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>emesso <span class=\"_ _b\"></span>le <span class=\"_ _0\"></span>modifiche <span class=\"_ _b\"></span>alla <span class=\"_ _0\"></span>classificazione <span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>valutazione <span class=\"_ _b\"></span>degli<span class=\"_ _43\"> </span>strumenti <span class=\"_ _13\"></span>finanziari, <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>chiarisce <span class=\"_ _1a\"></span>che <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>finanziaria <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>eliminata <span class=\"_ _13\"></span>contabilmente<span class=\"_ _43\"> </span>alla <span class=\"_ _1b\"></span><span class=\"ff5\">\u201c</span>data <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>regolamento<span class=\"ff5\">\u201d</span>, <span class=\"_ _1b\"></span>ossia <span class=\"_ _1b\"></span>quando <span class=\"_ _1a\"></span>la <span class=\"_ _1b\"></span>relativa <span class=\"_ _1b\"></span>obbligazione <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1b\"></span>estinta, <span class=\"_ _1a\"></span>cancellata,<span class=\"_ _43\"> </span>scade  o <span class=\"_ _a\"> </span>quando <span class=\"_ _a\"> </span>la <span class=\"_ _a\"> </span>passivit\u00e0  \u00e8 <span class=\"_ _a\"> </span>altrimenti <span class=\"_ _9\"> </span>qualificata <span class=\"_ _a\"> </span>per <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eliminazione <span class=\"_ _a\"> </span>contabile.  La<span class=\"_ _43\"> </span>modifica <span class=\"_ _0\"></span>introduce, <span class=\"_ _0\"></span>inoltre, un<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>politica contabile <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>eliminare contabilmente<span class=\"_ _43\"> </span>le <span class=\"_ _1b\"></span>passivit\u00e0 <span class=\"_ _1b\"></span>finanziarie <span class=\"_ _1b\"></span>regolate <span class=\"_ _1b\"></span>attraverso <span class=\"_ _1a\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _1b\"></span>sistema <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>pagamento <span class=\"_ _17\"> </span>elettronico <span class=\"_ _1b\"></span>prima<span class=\"_ _43\"> </span>della data di regolamento, se sono soddisfatte determinate condizioni. \u00c8 stato fornito un<span class=\"_ _43\"> </span>chiarimento <span class=\"_ _1a\"></span>delle <span class=\"_ _1b\"></span>modalit\u00e0 <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>valutazione <span class=\"_ _1a\"></span>delle <span class=\"_ _1b\"></span>caratteristiche <span class=\"_ _1a\"></span>contrattuali <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _1a\"></span>flussi <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>cassa <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span>attivit\u00e0 <span class=\"_ _11\"> </span>finanziarie <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>in<span class=\"_ _0\"></span>cludono <span class=\"_ _11\"> </span>caratterist<span class=\"_ _0\"></span>iche <span class=\"_ _11\"> </span>ambientali, <span class=\"_ _a\"> </span>sociali <span class=\"_ _f\"> </span>e <span class=\"_ _11\"> </span>di<span class=\"_ _43\"> </span>governance <span class=\"_ _11\"> </span>(ESG) <span class=\"_ _a\"> </span>e <span class=\"_ _11\"> </span>altre <span class=\"_ _11\"> </span>caratteristiche <span class=\"_ _a\"> </span>contingenti <span class=\"_ _11\"> </span>analoghe. <span class=\"_ _11\"> </span>Inoltre, <span class=\"_ _a\"> </span>le <span class=\"_ _11\"> </span>modifiche<span class=\"_ _43\"> </span>chiariscono <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>trattamento <span class=\"_ _2\"></span>delle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>finanziari<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>senza <span class=\"_ _6\"></span>diritto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>rivalsa e<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>strumenti<span class=\"_ _43\"> </span>legati <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>trattualmente. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>mod<span class=\"_ _0\"></span>ifica <span class=\"_ _b\"></span>all<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _13\"></span>7 <span class=\"_ _13\"></span>richiede <span class=\"_ _b\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>informativa <span class=\"_ _b\"></span>aggiuntiva <span class=\"_ _b\"></span>per <span class=\"_ _13\"></span>le<span class=\"_ _43\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>e <span class=\"_ _c\"> </span>le <span class=\"_ _15\"> </span>passivit\u00e0 <span class=\"_ _c\"> </span>finanziarie <span class=\"_ _c\"> </span>con  termini<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>contrattuali <span class=\"_ _c\"> </span>che <span class=\"_ _15\"> </span>fanno <span class=\"_ _c\"> </span>riferimento <span class=\"_ _15\"> </span>a <span class=\"_ _c\"> </span>un<span class=\"_ _43\"> </span>evento <span class=\"_ _15\"> </span>potenziale <span class=\"_ _15\"> </span>(inclu<span class=\"_ _2\"></span>se <span class=\"_ _15\"> </span>quelle <span class=\"_ _15\"> </span>che <span class=\"_ _c\"> </span>sono  lega<span class=\"_ _2\"></span>te <span class=\"_ _15\"> </span>ai <span class=\"_ _15\"> </span>fattori <span class=\"_ _c\"> </span>ESG)  e <span class=\"_ _c\"> </span>per <span class=\"_ _c\"> </span>gli  strumenti<span class=\"_ _43\"> </span>rappresentativi <span class=\"_ _2\"></span>di capitale <span class=\"_ _6\"></span>classificati al <span class=\"_ _2\"></span><span class=\"ff6\">fair valu<span class=\"_ _2\"></span>e<span class=\"ff1\"> rilevato <span class=\"_ _6\"></span>nelle altre <span class=\"_ _2\"></span>componenti <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i co<span class=\"_ _2\"></span>nto<span class=\"_ _43\"> </span></span></span>economico complessivo.<span class=\"_ _43\"> </span>Le <span class=\"_ _0\"></span>modifiche <span class=\"_ _0\"></span>entreranno in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vigore a <span class=\"_ _0\"></span>partire <span class=\"_ _0\"></span>dagli esercizi <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>inizio d<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>1\u00b0 <span class=\"_ _0\"></span>gennaio<span class=\"_ _43\"> </span>2026 <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _c\"> </span>data <span class=\"_ _c\"> </span>successiva. <span class=\"_ _c\"> </span>Le <span class=\"_ _15\"> </span>entit\u00e0 <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>ossono <span class=\"_ _c\"> </span>adottare <span class=\"_ _c\"> </span>anticipatamente <span class=\"_ _c\"> </span>le <span class=\"_ _15\"> </span>modifiche<span class=\"_ _43\"> </span>relative alla classifica<span class=\"_ _2\"></span>zione delle attivit\u00e0 <span class=\"_ _2\"></span>finanziarie e all<span class=\"_ _2\"></span>e relative inf<span class=\"_ _2\"></span>ormazioni integrati<span class=\"_ _0\"></span>ve<span class=\"_ _43\"> </span>e applicare le altre modifiche in un secondo momento.<span class=\"_ _43\"> </span>I <span class=\"_ _6\"></span>nuovi <span class=\"_ _6\"></span>requisiti <span class=\"_ _6\"></span>saranno <span class=\"_ _6\"></span>applicati <span class=\"_ _6\"></span>retroattivamente <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>adeguamento <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>utili <span class=\"_ _6\"></span>portati<span class=\"_ _43\"> </span>a <span class=\"_ _1a\"></span>nuovo <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>apertura. <span class=\"_ _1a\"></span>Non <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1a\"></span>necessario <span class=\"_ _1a\"></span>rideterminare <span class=\"_ _1b\"></span>gli <span class=\"_ _1a\"></span>esercizi <span class=\"_ _1a\"></span>precedenti <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>posso<span class=\"_ _0\"></span>no<span class=\"_ _43\"> </span>essere <span class=\"_ _a\"> </span>rideterminati <span class=\"_ _11\"> </span>solo <span class=\"_ _a\"> </span>senza <span class=\"_ _a\"> </span>usare <span class=\"_ _11\"> </span>il <span class=\"_ _a\"> </span>senno <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>poi. <span class=\"_ _11\"> </span>Un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>tenuta <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>ornire<span class=\"_ _43\"> </span>informazioni <span class=\"_ _6\"></span>sulle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>inanziarie <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>cambiano <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>loro <span class=\"_ _6\"></span>categoria <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>causa<span class=\"_ _43\"> </span>delle modifiche.<span class=\"_ _43\"> </span>Il Gruppo <span class=\"_ _0\"></span>sta al momento <span class=\"_ _0\"></span>lavorando per <span class=\"_ _0\"></span>identificare i potenziali impatti <span class=\"_ _0\"></span>che le modifiche<span class=\"_ _43\"> </span>avranno <span class=\"_ _b\"></span>sui p<span class=\"_ _0\"></span>rospetti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>sulle <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>bilancio <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artire <span class=\"_ _0\"></span>dalla <span class=\"_ _b\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>entrata <span class=\"_ _b\"></span>in<span class=\"_ _43\"> </span>vigore del principio.<span class=\"_ _43\"> </span>Modifiche <span class=\"_ _13\"></span>allo <span class=\"_ _13\"></span>IAS <span class=\"_ _1a\"></span>21 <span class=\"_ _13\"></span>Effetti <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>variazioni <span class=\"_ _13\"></span>dei <span class=\"_ _13\"></span>cambi <span class=\"_ _13\"></span>delle <span class=\"_ _1a\"></span>valute <span class=\"_ _13\"></span>estere: <span class=\"_ _13\"></span>Mancanza <span class=\"_ _13\"></span>di<span class=\"_ _43\"> </span>scambiabilit\u00e0<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>15 <span class=\"_ _0\"></span>agosto 2023, <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>IASB ha <span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>sso le <span class=\"_ _0\"></span>modifiche <span class=\"_ _0\"></span>dello IAS <span class=\"_ _0\"></span>21 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>specifica in <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>modo<span class=\"_ _43\"> </span>un<span class=\"ff5 ls0\">\u2019<span class=\"ff1\">entit\u00e0 deve valu<span class=\"_ _2\"></span>tare se una valu<span class=\"_ _2\"></span>ta \u00e8 scambiabile <span class=\"_ _2\"></span>e come deve <span class=\"_ _2\"></span>determinare un <span class=\"_ _2\"></span>tasso di<span class=\"_ _43\"> </span></span></span>cambio a pronti quando manca la scambiabilit\u00e0.<span class=\"_ _43\"> </span>Una <span class=\"_ _17\"> </span>valuta <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _c\"> </span>considerata <span class=\"_ _17\"> </span>scambiabile <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>altra <span class=\"_ _17\"> </span>valuta <span class=\"_ _c\"> </span>quando <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>grado <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>ottenere  l<span class=\"ff5\">\u2019</span>altra  val<span class=\"_ _2\"></span>uta  entro <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>periodo  di <span class=\"_ _15\"> </span>tempo  che  cons<span class=\"_ _2\"></span>ente  un  no<span class=\"_ _2\"></span>rmale  ritardo<span class=\"_ _43\"> </span>amministrativo e <span class=\"_ _2\"></span>attraverso <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>n m<span class=\"_ _2\"></span>ercato o <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>n m<span class=\"_ _2\"></span>eccanismo di c<span class=\"_ _2\"></span>ambio in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione<span class=\"_ _43\"> </span>di <span class=\"_ _0\"></span>scambio <span class=\"_ _b\"></span>creerebbe <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>bligazioni <span class=\"_ _0\"></span>azionabili. <span class=\"_ _0\"></span>Se <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>valuta <span class=\"_ _0\"></span>non <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>scambiabile <span class=\"_ _0\"></span>in<span class=\"_ _43\"> </span>un<span class=\"ff5 ls0\">\u2019<span class=\"ff1\">altra <span class=\"_ _9\"> </span>valuta, <span class=\"_ _11\"> </span>l</span>\u2019<span class=\"ff1\">entit\u00e0  \u00e8 <span class=\"_ _a\"> </span>tenuta <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>st<span class=\"_ _0\"></span>imare  il <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>cambio <span class=\"_ _9\"> </span>a <span class=\"_ _a\"> </span>pronti <span class=\"_ _a\"> </span>alla <span class=\"_ _11\"> </span>data  d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span></span></span>valutazione. <span class=\"_ _13\"></span>L<span class=\"ff5\">\u2019</span>obiettivo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _b\"></span>nella <span class=\"_ _1a\"></span>stima <span class=\"_ _b\"></span>del <span class=\"_ _1a\"></span>tasso <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cambio <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>pronti <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _1a\"></span>quello <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>riflettere <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>tasso <span class=\"_ _1a\"></span>al <span class=\"_ _1a\"></span>quale <span class=\"_ _1a\"></span>un<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>cambio <span class=\"_ _1a\"></span>ordinata <span class=\"_ _1a\"></span>avrebbe <span class=\"_ _1a\"></span>luogo <span class=\"_ _1a\"></span>alla <span class=\"_ _1a\"></span>data <span class=\"_ _1a\"></span>di<span class=\"_ _43\"> </span>valutazione <span class=\"_ _a\"> </span>tra <span class=\"_ _11\"> </span>gli <span class=\"_ _a\"> </span>operatori <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>mercato <span class=\"_ _a\"> </span>nelle <span class=\"_ _a\"> </span>condizioni <span class=\"_ _a\"> </span>econ<span class=\"_ _0\"></span>omiche <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>revalenti. <span class=\"_ _a\"> </span>Le<span class=\"_ _43\"> </span>modifiche <span class=\"_ _c\"> </span>rilevano <span class=\"_ _15\"> </span>che <span class=\"_ _c\"> </span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _c\"> </span>pu\u00f2 <span class=\"_ _15\"> </span>utilizzare <span class=\"_ _17\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _c\"> </span>t<span class=\"_ _0\"></span>asso <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>camb<span class=\"_ _0\"></span>io <span class=\"_ _c\"> </span>osservabile <span class=\"_ _c\"> </span>senza<span class=\"_ _43\"> </span>aggiustamenti <span class=\"_ _1b\"></span>o <span class=\"_ _1b\"></span>altre <span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>ecniche <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>stima. <span class=\"_ _1a\"></span>Quan<span class=\"_ _0\"></span>do <span class=\"_ _1a\"></span>un<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _1a\"></span>stima <span class=\"_ _1b\"></span>un <span class=\"_ _1b\"></span>tasso <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>cambio <span class=\"_ _1b\"></span>a<span class=\"_ _43\"> </span>pronti <span class=\"_ _0\"></span>perch\u00e9 u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>valuta non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>scambiabile in <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>altra <span class=\"_ _0\"></span>valuta, <span class=\"_ _0\"></span>essa <span class=\"_ _0\"></span>fornisce <span class=\"_ _0\"></span>informazioni<span class=\"_ _43\"> </span>che <span class=\"_ _6\"></span>consentono <span class=\"_ _6\"></span>agli <span class=\"_ _2\"></span>utilizzatori <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>suo <span class=\"_ _2\"></span>bilancio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>comprendere <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _6\"></span>modo <span class=\"_ _6\"></span>la val<span class=\"_ _2\"></span>uta <span class=\"_ _6\"></span>non<span class=\"_ _43\"> </span>scambiabile <span class=\"_ _b\"></span>nell<span class=\"ff5\">\u2019</span>altra <span class=\"_ _13\"></span>valuta <span class=\"_ _b\"></span>influisce, <span class=\"_ _b\"></span>o <span class=\"_ _13\"></span>si <span class=\"_ _b\"></span>prevede <span class=\"_ _b\"></span>che <span class=\"_ _13\"></span>influir\u00e0, <span class=\"_ _b\"></span>sul <span class=\"_ _13\"></span>risultato <span class=\"_ _b\"></span>economico,<span class=\"_ _43\"> </span>sulla <span class=\"_ _0\"></span>situazione <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>sui <span class=\"_ _0\"></span>flussi f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>modifiche <span class=\"_ _0\"></span>saranno <span class=\"_ _b\"></span>efficaci<span class=\"_ _43\"> </span>per <span class=\"_ _a\"> </span>gli <span class=\"_ _11\"> </span>esercizi <span class=\"_ _a\"> </span>che <span class=\"_ _a\"> </span>inizieranno <span class=\"_ _a\"> </span>al <span class=\"_ _11\"> </span>1\u00b0 <span class=\"_ _a\"> </span>gennaio <span class=\"_ _a\"> </span>20<span class=\"_ _0\"></span>25 <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>su<span class=\"_ _0\"></span>ccessivamente. <span class=\"_ _9\"> </span>\u00c8 <span class=\"_ _11\"> </span>permessa<span class=\"_ _43\"> </span>l\u2019applicazione anticipata e di tale fatto \u00e8 necessario dare informativa.<span class=\"_ _43\"> </span>Il Gruppo <span class=\"_ _0\"></span>sta al momento <span class=\"_ _0\"></span>lavorando per <span class=\"_ _0\"></span>identificare i potenziali impatti <span class=\"_ _0\"></span>che le modifiche<span class=\"_ _43\"> </span>avranno <span class=\"_ _b\"></span>sui p<span class=\"_ _0\"></span>rospetti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>sulle <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>bilancio <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artire <span class=\"_ _0\"></span>dalla <span class=\"_ _b\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>entrata <span class=\"_ _b\"></span>in<span class=\"_ _43\"> </span>vigore del principio.<span class=\"_ _43\"> </span>Miglioramenti agli IFRS<span class=\"_ _43\"> </span>Il <span class=\"_ _6\"></span>18 <span class=\"_ _2\"></span>luglio <span class=\"_ _6\"></span>2024 <span class=\"_ _2\"></span>lo <span class=\"_ _6\"></span>IASB <span class=\"_ _6\"></span>ha <span class=\"_ _2\"></span>pubblicato <span class=\"_ _6\"></span>i seg<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>enti <span class=\"_ _6\"></span><span class=\"ff6\">Miglioramenti <span class=\"_ _6\"></span>annuali <span class=\"_ _6\"></span>ai <span class=\"_ _2\"></span>principi <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ontabili<span class=\"_ _43\"> </span></span>IFRS <span class=\"_ _0\"></span><span class=\"ffa\">\u2013</span> <span class=\"_ _0\"></span>Volume <span class=\"_ _b\"></span>11<span class=\"ff1\">, <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>processo <span class=\"_ _0\"></span>che <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>occupa <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>chiarimenti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>modifiche <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>urgenti, <span class=\"_ _b\"></span>ma<span class=\"_ _43\"> </span></span>necessari, agli IFRS.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff6\">IFRS 1 Prima adozione degli International Financial Reporting<span class=\"_ _2\"></span> Standards<span class=\"_ _43\"> </span></span></span>Hedge Accounting da parte di un\u2019entit\u00e0 che lo ado<span class=\"_ _2\"></span>tta per la prima volta<span class=\"_ _43\"> </span>I paragrafi <span class=\"_ _6\"></span>B5 e <span class=\"_ _2\"></span>B6 d<span class=\"_ _2\"></span>ell<span class=\"ff5\">\u2019</span>IFRS 1 <span class=\"_ _6\"></span>sono stati m<span class=\"_ _2\"></span>odificati <span class=\"_ _2\"></span>per inclu<span class=\"_ _2\"></span>dere riferimenti<span class=\"_ _2\"></span> incrociati<span class=\"_ _43\"> </span>ai criteri di qualif<span class=\"_ _0\"></span>icazione per la contabilizzazione delle operazioni di copertura d<span class=\"_ _0\"></span>i cui<span class=\"_ _43\"> </span>al paragrafo <span class=\"_ _6\"></span>6.4.1, lettere <span class=\"_ _6\"></span>a), b) <span class=\"_ _2\"></span>e c), <span class=\"_ _6\"></span>dell<span class=\"ff5\">\u2019</span>IFRS 9. T<span class=\"_ _2\"></span>ali modifiche <span class=\"_ _6\"></span>sono intese <span class=\"_ _6\"></span>a risolvere<span class=\"_ _43\"> </span>la potenziale confusione derivante da u<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>incoerenza tra la formulazione dell<span class=\"ff5\">\u2019</span>IFRS 1 e<span class=\"_ _43\"> </span>i <span class=\"_ _15\"> </span>requisiti <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _15\"> </span>la <span class=\"_ _c\"> </span>contabilizzazione <span class=\"_ _15\"> </span>delle <span class=\"_ _c\"> </span>op<span class=\"_ _0\"></span>erazioni <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>copertura  di<span class=\"_ _2\"></span>  c<span class=\"_ _2\"></span>ui <span class=\"_ _15\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _15\"> </span>9.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _b\"></span>applica <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>modifiche <span class=\"_ _13\"></span>a <span class=\"_ _b\"></span>partire <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>agli <span class=\"_ _b\"></span>esercizi <span class=\"_ _13\"></span>che <span class=\"_ _b\"></span>hanno <span class=\"_ _1a\"></span>inizio <span class=\"_ _13\"></span>dal <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _13\"></span>gennaio<span class=\"_ _43\"> </span>2026 o da data successiva. \u00c8 consentita un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>applicazione anticipata.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff6\">IFRS 7 Strumenti finanziari: informazioni integra<span class=\"_ _2\"></span>tive<span class=\"_ _43\"> </span></span></span>Utile o perdita in caso di eliminazione contabile<span class=\"_ _43\"> </span>Le <span class=\"_ _b\"></span>modifiche <span class=\"_ _13\"></span>aggiornano <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>for<span class=\"_ _0\"></span>mulazione <span class=\"_ _b\"></span>relativa <span class=\"_ _b\"></span>agli <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>put <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>osservab<span class=\"_ _0\"></span>ili <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cui <span class=\"_ _13\"></span>al<span class=\"_ _43\"> </span>paragrafo <span class=\"_ _b\"></span>B38 <span class=\"_ _b\"></span>dell<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _b\"></span>7 <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>includono <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>riferimento <span class=\"_ _b\"></span>incrociato <span class=\"_ _b\"></span>ai <span class=\"_ _0\"></span>paragrafi <span class=\"_ _b\"></span>72 <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>73<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>IFRS 13 <span class=\"ff6\">Valutazione del fair value</span>.<span class=\"_ _43\"> </span>L\u2019entit\u00e0 <span class=\"_ _b\"></span>applica <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>modifiche <span class=\"_ _13\"></span>a <span class=\"_ _b\"></span>partire <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>agli <span class=\"_ _b\"></span>esercizi <span class=\"_ _13\"></span>che <span class=\"_ _b\"></span>hanno <span class=\"_ _13\"></span>inizio <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _13\"></span>gennaio<span class=\"_ _43\"> </span>2026 o da data successiva. \u00c8 consentita un\u2019applicazione anticipata.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff6\">Linee guida per l'attuazione dell'IFRS 7 Strumenti fina<span class=\"_ _2\"></span>nziari: informazioni integrative<span class=\"_ _43\"> </span></span></span>Introduzione<span class=\"_ _43\"> </span>Le modifiche al paragrafo IG1 delle linee guida sull<span class=\"ff5\">\u2019</span>attuazione dell<span class=\"ff5\">\u2019</span>IFRS 7 chiariscono<span class=\"_ _43\"> </span>che  le  linee  guida  non  illustrano  necessariamente  tutte<span class=\"_ _2\"></span>  le  disposizioni  di  cui  ai<span class=\"_ _43\"> </span>paragrafi cui si fa riferimento dell<span class=\"ff5\">\u2019</span>IFRS 7, n\u00e9 creano disposizioni aggiuntive.<span class=\"_ _43\"> </span>Informativa sulla differenza differita tra <span class=\"ff6\">fair value</span> e prezzo dell<span class=\"ff5\">\u2019</span>operazione<span class=\"_ _43\"> </span>Il  paragrafo  IG14 <span class=\"_ _15\"> </span>delle  linee  gui<span class=\"_ _2\"></span>da  sull<span class=\"ff5\">\u2019</span>attuazione  dell<span class=\"ff5\">\u2019</span>IFRS  7<span class=\"_ _2\"></span>  \u00e8  stato <span class=\"_ _15\"> </span>modificato<span class=\"_ _43\"> </span>principalmente <span class=\"_ _14\"> </span>per <span class=\"_ _14\"> </span>ren<span class=\"_ _2\"></span>dere <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>formulazione <span class=\"_ _19\"> </span>coerente <span class=\"_ _14\"> </span>con <span class=\"_ _14\"> </span>le <span class=\"_ _18\"> </span>disposizioni <span class=\"_ _14\"> </span>del<span class=\"_ _43\"> </span>paragrafo <span class=\"_ _c\"> </span>28 <span class=\"_ _c\"> </span>dell<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _c\"> </span>7 <span class=\"_ _15\"> </span>e <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>concetti <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>terminologia <span class=\"_ _c\"> </span>utilizzati <span class=\"_ _c\"> </span>nell'IFRS <span class=\"_ _c\"> </span>9 <span class=\"_ _15\"> </span>e<span class=\"_ _43\"> </span>nell'IFRS 13.<span class=\"_ _43\"> </span>Informativa sul rischio di credito<span class=\"_ _43\"> </span>Il paragrafo IG20B delle <span class=\"_ _0\"></span>Linee guida sull<span class=\"ff5\">\u2019</span>attuazione dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS 7 \u00e8 stato modificato per<span class=\"_ _43\"> </span>semplificare <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>spiegazione <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>quali <span class=\"_ _15\"> </span>aspe<span class=\"_ _2\"></span>tti <span class=\"_ _c\"> </span>delle <span class=\"_ _c\"> </span>disposizioni <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>egli <span class=\"_ _c\"> </span>IFRS <span class=\"_ _17\"> </span>non <span class=\"_ _c\"> </span>son<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>illustrati nell'esempio.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff6\">IFRS 9 Strumenti finanziari<span class=\"_ _43\"> </span></span></span>Eliminazione contabile delle passivit\u00e0 di leasing d<span class=\"_ _2\"></span>a parte del locatario<span class=\"_ _43\"> </span>Il paragraf<span class=\"_ _0\"></span>o 2.1 d<span class=\"_ _0\"></span>ell'IFRS 9 \u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>modificato per chiarir<span class=\"_ _0\"></span>e che, q<span class=\"_ _0\"></span>uando il <span class=\"_ _0\"></span>locatario ha<span class=\"_ _43\"> </span>stabilito <span class=\"_ _1b\"></span>che <span class=\"_ _1b\"></span>una <span class=\"_ _1b\"></span>passivit\u00e0 <span class=\"_ _1b\"></span>per <span class=\"_ _1b\"></span>leasing <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>stata <span class=\"_ _1b\"></span>estinta <span class=\"_ _1b\"></span>conformemente <span class=\"_ _1b\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _1b\"></span>9, <span class=\"_ _17\"> </span>il<span class=\"_ _43\"> </span>locatario <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _15\"> </span>tenuto <span class=\"_ _15\"> </span>ad <span class=\"_ _15\"> </span>applicare <span class=\"_ _c\"> </span>il  paragrafo<span class=\"_ _2\"></span>  3.3<span class=\"_ _2\"></span>.3 <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>rilevare <span class=\"_ _c\"> </span>n<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>utile <span class=\"_ _c\"> </span>(perdita)<span class=\"_ _43\"> </span>d<span class=\"ff5\">\u2019</span>esercizio qualsiasi utile o perdita risultante. Tuttavia, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>emendamento non affronta<span class=\"_ _43\"> </span>il <span class=\"_ _15\"> </span>modo <span class=\"_ _15\"> </span>in <span class=\"_ _c\"> </span>cui  u<span class=\"_ _2\"></span>n <span class=\"_ _15\"> </span>locatario <span class=\"_ _15\"> </span>distingue <span class=\"_ _c\"> </span>tra <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>modifica <span class=\"_ _c\"> </span>del  leasi<span class=\"_ _2\"></span>ng <span class=\"_ _15\"> </span>come <span class=\"_ _c\"> </span>definita<span class=\"_ _43\"> </span>nell<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _15\"> </span>16 <span class=\"_ _15\"> </span>e <span class=\"_ _c\"> </span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>estinzione <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>una <span class=\"_ _15\"> </span>passivit\u00e0 <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>leasing<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>conformit\u00e0 <span class=\"_ _c\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS  9.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019entit\u00e0 <span class=\"_ _b\"></span>applica <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>modifiche <span class=\"_ _13\"></span>a <span class=\"_ _b\"></span>partire <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>agli <span class=\"_ _b\"></span>esercizi <span class=\"_ _13\"></span>che <span class=\"_ _b\"></span>hanno <span class=\"_ _13\"></span>inizio <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _13\"></span>gennaio<span class=\"_ _43\"> </span></span>2026 o da data successiva. \u00c8 consentita un\u2019applicazione anticipata.<span class=\"_ _43\"> </span>Prezzo della transazione<span class=\"_ _43\"> </span>Il paragrafo 5.1.3 <span class=\"_ _6\"></span>dell'IFRS 9 \u00e8 stato modi<span class=\"_ _2\"></span>ficato per sostituire <span class=\"_ _2\"></span>il riferimento <span class=\"_ _2\"></span>al <span class=\"ff5\">\u201c</span>p<span class=\"_ _0\"></span>rezzo<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>definito da<span class=\"_ _2\"></span>ll'IFRS <span class=\"_ _6\"></span>15 <span class=\"ff6\">Ricavi <span class=\"_ _6\"></span>provenienti <span class=\"_ _7\"></span>da <span class=\"_ _2\"></span>contratti <span class=\"_ _6\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>clienti<span class=\"_ _0\"></span><span class=\"ff5\">\u201d<span class=\"_ _43\"> </span></span></span>con <span class=\"_ _9\"> </span><span class=\"ff5\">\u201c<span class=\"_ _0\"></span></span>l<span class=\"ff5\">\u2019</span>importo  determinato  applicando <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _9\"> </span>15<span class=\"_ _0\"></span><span class=\"ff5\">\u201d</span>. <span class=\"_ _9\"> </span>L<span class=\"ff5\">\u2019</span>u<span class=\"_ _0\"></span>so  del <span class=\"_ _9\"> </span>t<span class=\"_ _0\"></span>ermine  <span class=\"ff5\">\u201c</span>p<span class=\"_ _0\"></span>rezzo  di<span class=\"_ _43\"> </span>transazione<span class=\"ff5\">\u201d</span> in relazione all<span class=\"ff5\">\u2019</span>IFRS 15 era potenzialmente fonte di confusione e quindi<span class=\"_ _43\"> </span>\u00e8 stato rimosso. Il termine \u00e8 stato inoltre eliminato dall<span class=\"ff5\">\u2019</span>Appendice A dell<span class=\"ff5\">\u2019</span>IFRS 9.<span class=\"_ _43\"> </span>L\u2019entit\u00e0 <span class=\"_ _b\"></span>applica <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>modifiche <span class=\"_ _13\"></span>a <span class=\"_ _b\"></span>partire <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>agli <span class=\"_ _b\"></span>esercizi <span class=\"_ _13\"></span>che <span class=\"_ _b\"></span>hanno <span class=\"_ _13\"></span>inizio <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _13\"></span>gennaio<span class=\"_ _43\"> </span>2026 o da data successiva. \u00c8 consentita un\u2019applicazione anticipata.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff6\">IFRS 10 Bilancio consolidato </span></span>Determinazione di un <span class=\"ff5\">\u201c</span>agente di fatto<span class=\"ff5\">\u201d<span class=\"_ _43\"> </span></span>Il paragrafo B74 dell<span class=\"ff5\">\u2019</span>IFRS 10 \u00e8 stato modificato per chiarire che la relazione descritta<span class=\"_ _43\"> </span>nel paragrafo B74 \u00e8 sol<span class=\"_ _2\"></span>o un esempio delle varie r<span class=\"_ _2\"></span>elazioni che potrebbero <span class=\"_ _2\"></span>esistere tra<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>investitore e <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>parti che <span class=\"_ _b\"></span>agiscono in <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>di agen<span class=\"_ _0\"></span>ti d<span class=\"_ _0\"></span>i fatto <span class=\"_ _0\"></span>dell<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>investitore. Le<span class=\"_ _43\"> </span>modifiche <span class=\"_ _2\"></span>sono <span class=\"_ _6\"></span>intese a<span class=\"_ _6\"></span> rimuovere <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>incoerenza <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>la dis<span class=\"_ _2\"></span>posizione <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>cui al<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>paragrafo<span class=\"_ _43\"> </span>B73 <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>u<span class=\"_ _0\"></span>tilizzare <span class=\"_ _1b\"></span>il <span class=\"_ _c\"> </span>giudizio <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>determinare <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>altre <span class=\"_ _17\"> </span>parti <span class=\"_ _c\"> </span>agiscono <span class=\"_ _17\"> </span>in<span class=\"_ _43\"> </span>qualit\u00e0 di agenti di fatto.<span class=\"_ _43\"> </span>L\u2019entit\u00e0 <span class=\"_ _b\"></span>applica <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>modifiche <span class=\"_ _13\"></span>a <span class=\"_ _b\"></span>partire <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>agli <span class=\"_ _b\"></span>esercizi <span class=\"_ _13\"></span>che <span class=\"_ _b\"></span>hanno <span class=\"_ _13\"></span>inizio <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _13\"></span>gennaio<span class=\"_ _43\"> </span>2026 o da data successiva. \u00c8 consentita un\u2019applicazione anticipata.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff6\">IAS 7 Rendiconto finanziario<span class=\"_ _43\"> </span></span></span>Metodo del costo<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>paragrafo <span class=\"_ _b\"></span>37 <span class=\"_ _0\"></span>dello <span class=\"_ _b\"></span>IAS <span class=\"_ _b\"></span>7 <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _b\"></span>emendato <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>fine <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>sostituire <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>termine <span class=\"_ _13\"></span><span class=\"ff5\">\u201cmetodo<span class=\"_ _43\"> </span></span>del <span class=\"_ _b\"></span>costo\u201d <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>\u201cal <span class=\"_ _b\"></span>costo\u201d, <span class=\"_ _0\"></span>seguendo <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>precedente <span class=\"_ _0\"></span>cancellazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>definizione <span class=\"_ _0\"></span>d<span class=\"_ _43\"> </span>\u201cmetodo del costo\u201d.<span class=\"_ _43\"> </span>L\u2019entit\u00e0 <span class=\"_ _b\"></span>applica <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>modifiche <span class=\"_ _13\"></span>a <span class=\"_ _b\"></span>partire <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>agli <span class=\"_ _b\"></span>esercizi <span class=\"_ _13\"></span>che <span class=\"_ _b\"></span>hanno <span class=\"_ _13\"></span>inizio <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>1\u00b0 <span class=\"_ _13\"></span>gennaio<span class=\"_ _43\"> </span>2026 o da data successiva. \u00c8 consentita un\u2019applicazione anticipata.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "CRITERI DI VALUTAZIONE ADOTTATI<span class=\"_ _43\"> </span>Di <span class=\"_ _7\"></span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _7\"></span>sono <span class=\"_ _6\"></span>descritti <span class=\"_ _7\"></span>i <span class=\"_ _6\"></span>principi <span class=\"_ _6\"></span>contabili <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>i <span class=\"_ _7\"></span>criteri <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _7\"></span>significativi <span class=\"_ _7\"></span>ut<span class=\"_ _0\"></span>ilizzati<span class=\"_ _43\"> </span>per la redazione del bilancio consolidato.<span class=\"_ _43\"> </span>Aggregazioni aziendali e avviamento<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>aggregaz<span class=\"_ _0\"></span>ioni <span class=\"_ _1b\"></span>aziendali <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>contabilizzate <span class=\"_ _1b\"></span>utilizzando <span class=\"_ _1b\"></span>il <span class=\"_ _17\"> </span>metodo <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _1b\"></span>Il<span class=\"_ _43\"> </span>costo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _7\"></span>\u00e8 de<span class=\"_ _2\"></span>terminato <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>somma <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>corrispettivo <span class=\"_ _6\"></span>trasferito, <span class=\"_ _6\"></span>misurato<span class=\"_ _43\"> </span>al <span class=\"_ _1a\"></span><span class=\"ff6\">fair <span class=\"_ _1a\"></span>value</span> <span class=\"_ _1a\"></span>alla <span class=\"_ _1b\"></span>data <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>acquisizione, <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>importo <span class=\"_ _1a\"></span>della <span class=\"_ _1a\"></span>partecipazione <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>minoranza<span class=\"_ _43\"> </span>nell<span class=\"ff5\">\u2019</span>acquisita. <span class=\"_ _19\"> </span>Per <span class=\"_ _10\"> </span>ogni <span class=\"_ _10\"> </span>aggregazione <span class=\"_ _19\"> </span>aziendale <span class=\"_ _10\"> </span>il <span class=\"_ _19\"> </span>Gruppo <span class=\"_ _10\"> </span>definisce <span class=\"_ _10\"> </span>se <span class=\"_ _19\"> </span>misurare <span class=\"_ _19\"> </span>la<span class=\"_ _43\"> </span>partecipazione di minora<span class=\"_ _2\"></span>nza nell<span class=\"ff5\">\u2019</span>acquisita al <span class=\"ff6\">fair value</span> (c<span class=\"_ _2\"></span>.d. <span class=\"ff6\">full goodwill method</span><span class=\"ls9\">) </span>oppure<span class=\"_ _43\"> </span>in <span class=\"_ _18\"> </span>proporzione <span class=\"_ _14\"> </span>alla <span class=\"_ _18\"> </span>quota <span class=\"_ _14\"> </span>della <span class=\"_ _18\"> </span>partecipazione <span class=\"_ _14\"> </span>di <span class=\"_ _18\"> </span>minoranza <span class=\"_ _14\"> </span>nelle <span class=\"_ _18\"> </span>attivit\u00e0 <span class=\"_ _14\"> </span>nette<span class=\"_ _43\"> </span>identificabili <span class=\"_ _15\"> </span>dell<span class=\"ff5\">\u2019</span>acquisita <span class=\"_ _15\"> </span>(c.d. <span class=\"_ _15\"> </span><span class=\"ff6\">partial <span class=\"_ _15\"> </span>goodwill <span class=\"_ _15\"> </span>method</span>). <span class=\"_ _c\"> </span>I  costi <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>acquisizione <span class=\"_ _c\"> </span>sono<span class=\"_ _43\"> </span>spesati nel periodo e classificati tra le consulenze e le prestazioni di servizi.<span class=\"_ _43\"> </span>Quando <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _11\"> </span>acquisisce <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _a\"> </span><span class=\"ff6\">business</span>, <span class=\"_ _11\"> </span>classifica <span class=\"_ _9\"> </span>o <span class=\"_ _11\"> </span>designa <span class=\"_ _a\"> </span>le <span class=\"_ _11\"> </span>attivit\u00e0  f<span class=\"_ _0\"></span>inanziarie<span class=\"_ _43\"> </span>acquisite <span class=\"_ _11\"> </span>o <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _a\"> </span>assunte <span class=\"_ _11\"> </span>in <span class=\"_ _a\"> </span>accordo <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>i <span class=\"_ _a\"> </span>termini <span class=\"_ _11\"> </span>contrattuali, <span class=\"_ _a\"> </span>le <span class=\"_ _11\"> </span>condizioni<span class=\"_ _43\"> </span>economiche e le altre co<span class=\"_ _2\"></span>ndizioni pertinenti in essere alla <span class=\"_ _2\"></span>data di acquisizione. Ci\u00f2 include<span class=\"_ _43\"> </span>la <span class=\"_ _13\"></span>verifica <span class=\"_ _1a\"></span>per <span class=\"_ _13\"></span>stabilire <span class=\"_ _1a\"></span>se <span class=\"_ _13\"></span>un <span class=\"_ _1a\"></span>derivato <span class=\"_ _13\"></span>incorporato <span class=\"_ _1a\"></span>debba <span class=\"_ _1a\"></span>essere <span class=\"_ _13\"></span>sep<span class=\"_ _0\"></span>arato <span class=\"_ _13\"></span>dal <span class=\"_ _1a\"></span>contratto<span class=\"_ _43\"> </span>primario.<span class=\"_ _43\"> </span>Se <span class=\"_ _1a\"></span>l<span class=\"ff5\">\u2019</span>aggregazione <span class=\"_ _1a\"></span>aziendale <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1a\"></span>realizzata <span class=\"_ _13\"></span>in <span class=\"_ _1a\"></span>pi\u00f9 <span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>asi, <span class=\"_ _13\"></span>la <span class=\"_ _1a\"></span>partecipazione <span class=\"_ _1a\"></span>precedentemente<span class=\"_ _43\"> </span>detenuta <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>ricondotta <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value<span class=\"ff1\"> <span class=\"_ _2\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>acquisizione <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>controllo <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _6\"></span>utile<span class=\"_ _43\"> </span></span></span>o perdita risultante \u00e8 rilevata nel conto economico.<span class=\"_ _43\"> </span>Nel <span class=\"_ _17\"> </span>caso <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>opzion<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>put <span class=\"_ _17\"> </span>concesse <span class=\"_ _c\"> </span>ai <span class=\"_ _17\"> </span>soci <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>minoranza, <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _17\"> </span>iscrive <span class=\"_ _17\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _17\"> </span>passivit\u00e0<span class=\"_ _43\"> </span>finanziaria <span class=\"_ _17\"> </span>pari <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>attuale <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>prezzo <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>esercizio <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione. <span class=\"_ _17\"> </span>Se <span class=\"_ _1b\"></span>i <span class=\"_ _c\"> </span>termini <span class=\"_ _1b\"></span>e <span class=\"_ _c\"> </span>le<span class=\"_ _43\"> </span>condizioni <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _13\"></span>put <span class=\"_ _13\"></span>danno <span class=\"_ _13\"></span>gi\u00e0 <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>accesso <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>benefici <span class=\"_ _13\"></span>economici <span class=\"_ _13\"></span>collegati<span class=\"_ _43\"> </span>alla quota <span class=\"_ _0\"></span>di capitale opzionata, il <span class=\"_ _0\"></span>Gruppo contabilizza tale <span class=\"_ _0\"></span>quota come se fosse <span class=\"_ _0\"></span>gi\u00e0 stata<span class=\"_ _43\"> </span>acquistata <span class=\"_ _13\"></span>e, <span class=\"_ _13\"></span>quindi, <span class=\"_ _1a\"></span>al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>riconoscimento <span class=\"_ _13\"></span>iniziale <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>passivit\u00e0, <span class=\"_ _13\"></span>tale <span class=\"_ _1a\"></span>valore<span class=\"_ _43\"> </span>vi<span class=\"ls0\">ene <span class=\"_ _0\"></span>riclassificato dal p<span class=\"_ _0\"></span>atrimonio netto riducendo <span class=\"_ _0\"></span>la quota <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>le minoranze. <span class=\"_ _0\"></span>La passivit\u00e0<span class=\"_ _43\"> </span></span>viene  successivamente  rimisurata  a  ogni  data  di  chiusura  conformemente  a  quanto<span class=\"_ _43\"> </span>previsto dall<span class=\"ff5\">\u2019</span>IFRS 9.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _30\"> </span>\u00e8 <span class=\"_ _16\"> </span>inizial<span class=\"_ _2\"></span>mente <span class=\"_ _16\"> </span>rileva<span class=\"_ _2\"></span>to <span class=\"_ _16\"> </span>al<span class=\"_ _2\"></span> <span class=\"_ _30\"> </span>costo <span class=\"_ _16\"> </span>rappresentato <span class=\"_ _30\"> </span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eccedenza <span class=\"_ _30\"> </span>del<span class=\"_ _43\"> </span>corrispettivo <span class=\"_ _0\"></span>corrisposto e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>importo <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>le interessenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>minoranza <span class=\"_ _0\"></span>rispetto<span class=\"_ _43\"> </span>alle <span class=\"_ _0\"></span>attivit\u00e0 n<span class=\"_ _0\"></span>ette identificabili <span class=\"_ _0\"></span>acquisite e <span class=\"_ _b\"></span>le passivit\u00e0 <span class=\"_ _0\"></span>assunte d<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gruppo. Se <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air value<span class=\"_ _43\"> </span></span>delle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>nette <span class=\"_ _15\"> </span>acquisite <span class=\"_ _c\"> </span>eccede <span class=\"_ _c\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insieme <span class=\"_ _17\"> </span>del <span class=\"_ _15\"> </span>corrispettivo <span class=\"_ _c\"> </span>corrisposto, <span class=\"_ _c\"> </span>il <span class=\"_ _c\"> </span>Gruppo<span class=\"_ _43\"> </span>verifica nuovamente <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>identificato <span class=\"_ _0\"></span>correttamente tutte le <span class=\"_ _0\"></span>attivit\u00e0 acquisite <span class=\"_ _0\"></span>e tutt<span class=\"_ _0\"></span>e le<span class=\"_ _43\"> </span>passivit\u00e0  assunte <span class=\"_ _15\"> </span>e  riv<span class=\"_ _2\"></span>ede  le <span class=\"_ _15\"> </span>procedure <span class=\"_ _15\"> </span>utilizzate  per <span class=\"_ _15\"> </span>determin<span class=\"_ _0\"></span>are <span class=\"_ _15\"> </span>gli  ammontari <span class=\"_ _15\"> </span>da<span class=\"_ _43\"> </span>rilevare alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>acquisizione. <span class=\"_ _0\"></span>Se dalla nu<span class=\"_ _0\"></span>ova valutazione eme<span class=\"_ _0\"></span>rge ancora un<span class=\"_ _0\"></span> <span class=\"_ _b\"></span><span class=\"ff6\">fair value<span class=\"_ _43\"> </span></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>nette <span class=\"_ _b\"></span>acquisite superiore <span class=\"_ _b\"></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=\"_ _b\"></span>rilevata<span class=\"_ _43\"> </span>a conto economico.<span class=\"_ _43\"> </span>Dopo <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>rilevazione <span class=\"_ _7\"></span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _7\"></span>l<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>valutato <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>costo, <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _7\"></span>perdite <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>valore<span class=\"_ _43\"> </span>accumulate.  Al  fine  d<span class=\"_ _2\"></span>ella  verifica  per <span class=\"_ _15\"> </span>riduzione  di  valore  (<span class=\"ff6\">impairment</span>),  l<span class=\"ff5\">\u2019</span>avviamento<span class=\"_ _43\"> </span>acquisito <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>aggregazione <span class=\"_ _13\"></span>aziendale <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _1a\"></span>allocato, <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>acqu<span class=\"_ _0\"></span>isizione, <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>ciascuna<span class=\"_ _43\"> </span>unit\u00e0 <span class=\"_ _15\"> </span>generatrice <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>cassa <span class=\"_ _c\"> </span>del  Gr<span class=\"_ _2\"></span>uppo <span class=\"_ _c\"> </span>che  si <span class=\"_ _c\"> </span>prevede <span class=\"_ _c\"> </span>benefici <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>sinergie<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>aggregazione, <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>prescindere dal <span class=\"_ _6\"></span>fatto <span class=\"_ _6\"></span>che al<span class=\"_ _2\"></span>tre <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _6\"></span>o passivit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>dell<span class=\"ff5\">\u2019</span>entit\u00e0 ac<span class=\"_ _2\"></span>quisita<span class=\"_ _43\"> </span>siano assegnate a tali unit\u00e0.<span class=\"_ _43\"> </span>Se  l<span class=\"ff5\">\u2019</span>avviamento  \u00e8 <span class=\"_ _a\"> </span>stato  allocato  a <span class=\"_ _a\"> </span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>unit\u00e0  generatrice  di  flussi  finanziari  e <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0<span class=\"_ _43\"> </span>dismette <span class=\"_ _13\"></span>parte <span class=\"_ _1a\"></span>delle <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>tale <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span>it\u00e0, <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _13\"></span>associato <span class=\"_ _1a\"></span>all<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"></span>dismessa <span class=\"_ _1a\"></span>\u00e8<span class=\"_ _43\"> </span>incluso <span class=\"_ _17\"> </span>nel <span class=\"_ _c\"> </span>valore <span class=\"_ _17\"> </span>contabile <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _17\"> </span>quando <span class=\"_ _17\"> </span>si <span class=\"_ _17\"> </span>det<span class=\"_ _0\"></span>ermina <span class=\"_ _17\"> </span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _c\"> </span>o <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>perdita <span class=\"_ _17\"> </span>della<span class=\"_ _43\"> </span>dismissione. <span class=\"_ _b\"></span>L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _0\"></span>associato <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>dismessa <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>determinat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>dei<span class=\"_ _43\"> </span>valori <span class=\"_ _2\"></span>relativi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _6\"></span>dismessa e <span class=\"_ _6\"></span>della par<span class=\"_ _2\"></span>te m<span class=\"_ _2\"></span>antenuta de<span class=\"_ _2\"></span>ll<span class=\"ff5\">\u2019</span>unit\u00e0 generatrice <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>flussi<span class=\"_ _43\"> </span>finanziari.<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>variazioni <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>quote <span class=\"_ _6\"></span>di partecipazione <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>societ\u00e0 controlla<span class=\"_ _2\"></span>ta c<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>comportano<span class=\"_ _43\"> </span>la perdita di controllo sono contabilizzate a patrimonio netto.<span class=\"_ _43\"> </span>Nel <span class=\"_ _19\"> </span>caso <span class=\"_ _19\"> </span>invece <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>cessione <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>parte <span class=\"_ _19\"> </span>delle <span class=\"_ _10\"> </span>quot<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>di <span class=\"_ _10\"> </span>partecipazioni <span class=\"_ _19\"> </span>detenute <span class=\"_ _19\"> </span>con<span class=\"_ _43\"> </span>corrispondente p<span class=\"_ _2\"></span>erdita <span class=\"_ _2\"></span>di controllo,<span class=\"_ _2\"></span> la <span class=\"_ _6\"></span>partecipazione de<span class=\"_ _2\"></span>tenuta \u00e8 <span class=\"_ _6\"></span>adeguata al <span class=\"_ _6\"></span>relativo <span class=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>la <span class=\"_ _1b\"></span>nuova <span class=\"_ _17\"> </span>valutazione <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>stessa <span class=\"_ _1b\"></span>concorre <span class=\"_ _1b\"></span>alla <span class=\"_ _1b\"></span>formazione <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>plusvalenza <span class=\"_ _17\"> </span><span class=\"ls40\">/<span class=\"_ _43\"> </span></span></span>(minusvalenza) derivante dall<span class=\"ff5\">\u2019</span>operazione di cessione.<span class=\"_ _43\"> </span>Attivit\u00e0 immateriali<span class=\"_ _43\"> </span>Le <span class=\"_ _f\"> </span>attivit\u00e0 <span class=\"_ _f\"> </span>immateriali <span class=\"_ _11\"> </span>acquisite <span class=\"_ _f\"> </span>separatamente <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>iscritte <span class=\"_ _11\"> </span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>costo <span class=\"_ _11\"> </span>di<span class=\"_ _43\"> </span>acquisto <span class=\"_ _11\"> </span>comprensivo <span class=\"_ _a\"> </span>degli <span class=\"_ _a\"> </span>oneri <span class=\"_ _11\"> </span>accessori <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>diretta <span class=\"_ _a\"> </span>imput<span class=\"_ _0\"></span>azione. <span class=\"_ _a\"> </span>Quelle <span class=\"_ _a\"> </span>acqu<span class=\"_ _0\"></span>isite<span class=\"_ _43\"> </span>attraverso <span class=\"_ _17\"> </span>operazioni <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>aggregazione <span class=\"_ _17\"> </span>aziendale <span class=\"_ _1b\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _1b\"></span>iscrit<span class=\"_ _0\"></span>te <span class=\"_ _17\"> </span>al <span class=\"_ _c\"> </span><span class=\"ff6\">fair <span class=\"_ _17\"> </span>value</span> <span class=\"_ _17\"> </span>alla <span class=\"_ _17\"> </span>data <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>acquisizione.<span class=\"_ _43\"> </span>La vita utile delle attivit\u00e0 immateriali \u00e8 valutata come definita o indefinita.<span class=\"_ _43\"> </span>Le <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>immateriali  c<span class=\"_ _2\"></span>on <span class=\"_ _15\"> </span>vita <span class=\"_ _17\"> </span>utile <span class=\"_ _15\"> </span>definita <span class=\"_ _c\"> </span>sono <span class=\"_ _c\"> </span>sottoposte <span class=\"_ _15\"> </span>a <span class=\"_ _c\"> </span>verifica <span class=\"_ _c\"> </span>per  rilevarne<span class=\"_ _43\"> </span>eventuali <span class=\"_ _6\"></span>perdite <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>valore, <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>uando <span class=\"_ _6\"></span>fatti <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>camb<span class=\"_ _0\"></span>iamenti <span class=\"_ _7\"></span>di <span class=\"_ _2\"></span>situazione <span class=\"_ _7\"></span>indicano <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore<span class=\"_ _43\"> </span>di carico non pu\u00f2 essere realizzato.<span class=\"_ _43\"> </span>Successivamente <span class=\"_ _1b\"></span>alla <span class=\"_ _17\"> </span>prima <span class=\"_ _1b\"></span>iscrizione, <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>immobilizzazioni <span class=\"_ _1b\"></span>immateriali <span class=\"_ _1b\"></span>aventi <span class=\"_ _17\"> </span>vita <span class=\"_ _1b\"></span>utile<span class=\"_ _43\"> </span>definita sono iscri<span class=\"_ _2\"></span>tte al <span class=\"_ _2\"></span>netto dei r<span class=\"_ _2\"></span>elativi ammortamenti acc<span class=\"_ _2\"></span>umulati e <span class=\"_ _2\"></span>di ev<span class=\"_ _2\"></span>entuali perdite<span class=\"_ _43\"> </span>durevoli <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>valore, <span class=\"_ _1a\"></span>determinate <span class=\"_ _1a\"></span>con <span class=\"_ _1b\"></span>le <span class=\"_ _1a\"></span>stesse <span class=\"_ _1a\"></span>modalit\u00e0 <span class=\"_ _1b\"></span>indicate <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>le <span class=\"_ _1b\"></span>immo<span class=\"_ _0\"></span>bilizzazioni<span class=\"_ _43\"> </span>materiali.<span class=\"_ _43\"> </span>La vita <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tile vien<span class=\"_ _2\"></span>e riesaminata <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit\u00e0 alm<span class=\"_ _2\"></span>eno annuale <span class=\"_ _2\"></span>ed eventuali <span class=\"_ _6\"></span>cambiamenti,<span class=\"_ _43\"> </span>se necessari, sono apportati con applicazione prospettica.<span class=\"_ _43\"> </span>Le <span class=\"_ _13\"></span>immobilizzazioni <span class=\"_ _13\"></span>immateriali <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>vita <span class=\"_ _b\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _13\"></span>indefinita, <span class=\"_ _b\"></span>che <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _1a\"></span>sono <span class=\"_ _b\"></span>cost<span class=\"_ _0\"></span>ituite<span class=\"_ _43\"> </span>da<span class=\"ls0\">gli <span class=\"_ _30\"> </span>avviamenti <span class=\"_ _30\"> </span>e <span class=\"_ _16\"> </span>d<span class=\"_ _2\"></span>ai <span class=\"_ _30\"> </span>marchi <span class=\"_ _16\"> </span>dell<span class=\"_ _2\"></span>e <span class=\"_ _30\"> </span>societ\u00e0 <span class=\"_ _30\"> </span>acqu<span class=\"_ _0\"></span>isite, <span class=\"_ _30\"> </span>non <span class=\"_ _30\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _30\"> </span>soggette <span class=\"_ _30\"> </span>ad<span class=\"_ _43\"> </span></span>ammortamento <span class=\"_ _17\"> </span>ma <span class=\"_ _15\"> </span>sottoposte <span class=\"_ _17\"> </span>a <span class=\"_ _c\"> </span>impairment <span class=\"_ _c\"> </span>test <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>le <span class=\"_ _17\"> </span>modalit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _17\"> </span>definite <span class=\"_ _c\"> </span>al <span class=\"_ _15\"> </span>relativo<span class=\"_ _43\"> </span>successivo paragrafo.<span class=\"_ _43\"> </span>Gli <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tili <span class=\"_ _6\"></span>o le <span class=\"_ _6\"></span>perdite d<span class=\"_ _2\"></span>erivanti <span class=\"_ _6\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>alienazione <span class=\"_ _6\"></span>di una <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>immateriale sono <span class=\"_ _6\"></span>determinati<span class=\"_ _43\"> </span>come <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>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>b<span class=\"_ _0\"></span>ene e <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _b\"></span>a<span class=\"_ _43\"> </span>conto economico al momento dell<span class=\"ff5\">\u2019</span>alienazione.<span class=\"_ _43\"> </span>I marchi<span class=\"_ _2\"></span> acq<span class=\"_ _2\"></span>uistati nell<span class=\"ff5\">\u2019</span>ambito <span class=\"_ _6\"></span>di aggregazioni <span class=\"_ _6\"></span>aziendali sono <span class=\"_ _6\"></span>rilevati al <span class=\"_ _6\"></span><span class=\"ff6\">fair value<span class=\"ff1\"> al<span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>data<span class=\"_ _43\"> </span></span></span>dell<span class=\"ff5\">\u2019</span>operazione.<span class=\"_ _43\"> </span>I <span class=\"_ _6\"></span>marchi <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _6\"></span>considerati <span class=\"_ _6\"></span>beni a <span class=\"_ _7\"></span>vita <span class=\"_ _6\"></span>utile i<span class=\"_ _2\"></span>ndefinita <span class=\"_ _6\"></span>e, <span class=\"_ _6\"></span>pert<span class=\"_ _0\"></span>anto, <span class=\"_ _6\"></span>non sono<span class=\"_ _43\"> </span>oggetto <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>un <span class=\"_ _17\"> </span>sistematico <span class=\"_ _1b\"></span>processo <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>ammortamento <span class=\"_ _1b\"></span>ma <span class=\"_ _17\"> </span>vengono <span class=\"_ _1b\"></span>sottoposti <span class=\"_ _1b\"></span>almeno<span class=\"_ _43\"> </span>annualmente <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>verifica <span class=\"_ _0\"></span>volta <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>identificare <span class=\"_ _0\"></span>eventuali <span class=\"_ _b\"></span>riduzioni d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>valore <span class=\"_ _b\"></span>determinate <span class=\"_ _0\"></span>con<span class=\"_ _43\"> </span>le modalit\u00e0 indicate nella sezione \u201cperdite di valore (<span class=\"ff6\">impairment</span>)\u201d.<span class=\"_ _43\"> </span>Altre attivit\u00e0 immateriali<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>immateriali <span class=\"_ _1b\"></span>sono <span class=\"_ _17\"> </span>misurate <span class=\"_ _1b\"></span>inizialmente <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>costo, <span class=\"_ _1b\"></span>determinato <span class=\"_ _1b\"></span>normalmente<span class=\"_ _43\"> </span>come <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>prezzo <span class=\"_ _13\"></span>pagato <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _1a\"></span>loro <span class=\"_ _13\"></span>acquisizione, <span class=\"_ _13\"></span>inclusivo <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _13\"></span>accessori <span class=\"_ _13\"></span>ed <span class=\"_ _13\"></span>eventuali<span class=\"_ _43\"> </span>imposte <span class=\"_ _b\"></span>non <span class=\"_ _13\"></span>recuperabili, <span class=\"_ _13\"></span>al <span class=\"_ _b\"></span>netto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>sconti <span class=\"_ _13\"></span>commerciali <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>abbuoni. <span class=\"_ _13\"></span>Dopo <span class=\"_ _b\"></span>la <span class=\"_ _13\"></span>rilev<span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ione<span class=\"_ _43\"> </span>iniziale, <span class=\"_ _16\"> </span>le <span class=\"_ _1c\"> </span>immobilizzazioni <span class=\"_ _16\"> </span>immateriali <span class=\"_ _16\"> </span>sono <span class=\"_ _1c\"> </span>contabilizza<span class=\"_ _2\"></span>te <span class=\"_ _1c\"> </span>al <span class=\"_ _16\"> </span>costo, <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>etto<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>ammortamento accumulato e delle <span class=\"_ _0\"></span>eventuali perdite di <span class=\"_ _0\"></span>valore determinate secondo<span class=\"_ _43\"> </span>quanto previsto dallo IAS 36.<span class=\"_ _43\"> </span>Le immobilizzazioni immateriali <span class=\"_ _0\"></span>sono soggette ad ammortamento<span class=\"_ _0\"></span>, tranne quando <span class=\"_ _0\"></span>hanno<span class=\"_ _43\"> </span>vita  utile <span class=\"_ _15\"> </span>indefinita.  L<span class=\"ff5\">\u2019</span>ammortamento  si <span class=\"_ _15\"> </span>applica  sistematicamente <span class=\"_ _15\"> </span>lungo <span class=\"_ _15\"> </span>la  vita  u<span class=\"_ _2\"></span>tile<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1b\"></span>immateriale <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>seconda <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _1b\"></span>prospettive <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>impiego <span class=\"_ _17\"> </span>economico <span class=\"_ _1b\"></span>stimate. <span class=\"_ _17\"> </span>Il<span class=\"_ _43\"> </span>valore <span class=\"_ _0\"></span>residuo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>della <span class=\"_ _b\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>presume <span class=\"_ _0\"></span>pari <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>zero, <span class=\"_ _0\"></span>eccetto <span class=\"_ _b\"></span>il caso <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>esista<span class=\"_ _43\"> </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=\"_ _b\"></span>all<span class=\"ff5\">\u2019</span>acquisto <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile, <span class=\"_ _0\"></span>oppure<span class=\"_ _43\"> </span>esista <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>mercato <span class=\"_ _13\"></span>attivo <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _13\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"></span>viene <span class=\"_ _b\"></span>scambiata. <span class=\"_ _b\"></span>Gli <span class=\"_ _b\"></span>Amministratori <span class=\"_ _b\"></span>rivedono <span class=\"_ _13\"></span>la<span class=\"_ _43\"> </span>stima della vita utile dell<span class=\"ff5\">\u2019</span>immobilizzazione immateriale a ogni chiusura del<span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>ese<span class=\"_ _0\"></span>rcizio.<span class=\"_ _43\"> </span>Le <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>immateriali <span class=\"_ _13\"></span>generate <span class=\"_ _13\"></span>internamente <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>costituite <span class=\"_ _13\"></span>dai <span class=\"_ _1a\"></span>costi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>sviluppo <span class=\"_ _1a\"></span>di <span class=\"_ _13\"></span>nuovi<span class=\"_ _43\"> </span>prodotti <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>uovi <span class=\"_ _0\"></span>processi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>produzione <span class=\"_ _b\"></span>sono <span class=\"_ _0\"></span>iscritte <span class=\"_ _b\"></span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _0\"></span>solo <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>tutte <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>seguenti<span class=\"_ _43\"> </span>condizioni sono rispettate:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 oggetto di sviluppo \u00e8 identifica<span class=\"_ _2\"></span>bile;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>\u00e8 probabile che l<span class=\"ff5\">\u2019</span>attivit\u00e0 creata generer\u00e0 benefici <span class=\"_ _2\"></span>economici futuri;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>il <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>rogetto <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i svilu<span class=\"_ _2\"></span>ppo sar<span class=\"_ _2\"></span>\u00e0 probabilmente <span class=\"_ _6\"></span>portato a <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ermine <span class=\"_ _6\"></span>e i <span class=\"_ _2\"></span>relativi costi<span class=\"_ _2\"></span> possono<span class=\"_ _43\"> </span>essere misurati attendibilmente.<span class=\"_ _43\"> </span>Tali  attivit\u00e0 <span class=\"_ _15\"> </span>immateriali <span class=\"_ _15\"> </span>sono  ammortizza<span class=\"_ _2\"></span>te  linearmente <span class=\"_ _c\"> </span>lu<span class=\"_ _0\"></span>ngo  le<span class=\"_ _2\"></span>  rispettive <span class=\"_ _15\"> </span>vite <span class=\"_ _15\"> </span>utili.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _17\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _c\"> </span>inizia <span class=\"_ _1b\"></span>nel <span class=\"_ _c\"> </span>momento <span class=\"_ _1b\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>cui <span class=\"_ _17\"> </span>lo <span class=\"_ _17\"> </span>sviluppo <span class=\"_ _17\"> </span>si <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>comp<span class=\"_ _0\"></span>letato <span class=\"_ _17\"> </span>e<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 \u00e8 disponibile per l<span class=\"ff5\">\u2019</span>uso.<span class=\"_ _43\"> </span>Le aliquote <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>ammo<span class=\"_ _0\"></span>rtamento <span class=\"_ _2\"></span>delle immo<span class=\"_ _2\"></span>bilizzazioni imma<span class=\"_ _2\"></span>teriali a <span class=\"_ _6\"></span>vita utile <span class=\"_ _6\"></span>definita sono<span class=\"_ _43\"> </span>di seguito riportate su base annua:<table class=\"s w2c0 h171\" id=\"_a5baae05-caf1-43aa-9bbe-334de24118b0\"><tr><td></td><td class=\"c x1e0 ye32 w193 hfc\"><div class=\"t m0 x58 hfd y2df ff3 fs6 fc1 sc0 ls0 ws0\">Aliquota di ammortam<span class=\"_ _0\"></span>ento </div></td></tr><tr><td class=\"c x1e1 ye33 w192 hb1\"><div class=\"t m0 x3a hd y13d ff1 fs6 fc1 sc0 ls0 ws0\">Diritti di brevetto<span class=\"_ _0\"></span> </div></td><td class=\"c x1e0 ye33 w193 hb1\"><div class=\"t m0 x13a hd y13d ff1 fs6 fc1 sc0 ls5 ws0\">20%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e1 ye34 w192 hb1\"><div class=\"t m0 x3a hd y13d ff1 fs6 fc1 sc0 ls0 ws0\">Licenze software<span class=\"_ _0\"></span> </div></td><td class=\"c x1e0 ye34 w193 hb1\"><div class=\"t m0 x13a hd y13d ff1 fs6 fc1 sc0 ls5 ws0\">33%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e1 ye35 w192 hb1\"><div class=\"t m0 x3a hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">Modelli </div></td><td class=\"c x1e0 ye35 w193 hb1\"><div class=\"t m0 xe9 hd y27f ff1 fs6 fc1 sc0 ls5 ws0\">10%<span class=\"ls0\">-20%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e1 ye36 w192 hb1\"><div class=\"t m0 x3a hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">Relazioni con la clientela<span class=\"_ _0\"></span> </div></td><td class=\"c x1e0 ye36 w193 hb1\"><div class=\"t m0 x9e hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">7-10% </div></td></tr><tr><td class=\"c x1e1 ye37 w192 hfe\"><div class=\"t m0 x3a hd y35f ff1 fs6 fc1 sc0 ls0 ws0\">Portafoglio ordini<span class=\"_ _0\"></span> </div></td><td class=\"c x1e2 ye39 w2c1 h172\"><div class=\"t m0 x190 hd ye38 ff5 fs6 fc1 sc0 ls0 ws0\">In base all\u2019av<span class=\"_ _0\"></span>anzamento dei lavori<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x1e3 ye3a w2c2 h173\"><div class=\"t m0 x190 hd ye38 ff1 fs6 fc1 sc0 ls0 ws0\">in corso su<span class=\"_ _0\"></span> ordinazione<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x1e1 ye3b w192 hb1\"><div class=\"t m0 x3a hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">Altre immobilizzazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x1e0 ye3b w193 hb1\"><div class=\"t m0 xde hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">10% - 20% </div></td></tr></table>Attivit\u00e0 materiali<span class=\"_ _43\"> </span>Gli <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>ianti, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>macchin<span class=\"_ _0\"></span>ari, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attre<span class=\"_ _0\"></span>zzature <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>fabbricati <span class=\"_ _0\"></span>sono <span class=\"_ _b\"></span>iscritti <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>costo <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>acquisto <span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>di <span class=\"_ _0\"></span>produzione <span class=\"_ _0\"></span>al netto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>ammortamenti <span class=\"_ _0\"></span>accumulati e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>svalutazioni p<span class=\"_ _0\"></span>er<span class=\"_ _43\"> </span>perdite d<span class=\"_ _0\"></span>i valore. <span class=\"_ _0\"></span>I ben<span class=\"_ _0\"></span>i composti d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>componenti, di <span class=\"_ _0\"></span>importo <span class=\"_ _0\"></span>significativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>con vita <span class=\"_ _0\"></span>utile<span class=\"_ _43\"> </span>differente, sono considerati separatamente nella determinazione dell<span class=\"ff5\">\u2019</span>ammortamento.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento viene determina<span class=\"_ _2\"></span>to a quote cos<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>anti sul c<span class=\"_ _2\"></span>osto dei beni, in f<span class=\"_ _2\"></span>unzione della<span class=\"_ _43\"> </span>loro stimata vita utile rappresentata dalle seguenti aliq<span class=\"_ _2\"></span>uote percentuali<span class=\"_ _0\"></span> su base annua:<table class=\"s w2c3 h174\" id=\"_a0fc47a9-757f-4fe2-abcd-61d0d7ca6095\"><tr><td></td><td class=\"c x1e5 ye3c w195 hb1\"><div class=\"t m0 x45 hfd y27f ff3 fs6 fc1 sc0 ls0 ws0\">Aliquota di ammortam<span class=\"_ _0\"></span>ento </div></td></tr><tr><td class=\"c x1e6 ye3d w194 hb1\"><div class=\"t m0 x3a hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">Impianti e macchinario<span class=\"_ _0\"></span> </div></td><td class=\"c x1e5 ye3d w195 hb1\"><div class=\"t m0 x52 hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">11,5% </div></td></tr><tr><td class=\"c x1e6 ye3e w194 hfc\"><div class=\"t m0 x3a hd y873 ff1 fs6 fc1 sc0 ls0 ws0\">Attrezzature e autovettu<span class=\"_ _0\"></span>re </div></td><td class=\"c x1e5 ye3e w195 hfc\"><div class=\"t m0 x113 hd y873 ff1 fs6 fc1 sc0 ls5 ws0\">25%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e6 ye3f w194 hb1\"><div class=\"t m0 x3a hd y13d ff1 fs6 fc1 sc0 ls0 ws0\">Automezzi e mezzi di tras<span class=\"_ _0\"></span>porto interno<span class=\"_ _0\"></span> </div></td><td class=\"c x1e5 ye3f w195 hb1\"><div class=\"t m0 x113 hd y13d ff1 fs6 fc1 sc0 ls5 ws0\">20%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e6 ye40 w194 hb1\"><div class=\"t m0 x3a hd y13d ff1 fs6 fc1 sc0 ls0 ws0\">Mobili </div></td><td class=\"c x1e5 ye40 w195 hb1\"><div class=\"t m0 x113 hd y13d ff1 fs6 fc1 sc0 ls5 ws0\">12%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e6 ye41 w194 hb1\"><div class=\"t m0 x3a hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">Attrezzature e macchinar<span class=\"_ _0\"></span>i d<span class=\"ff5\">\u2019</span>ufficio<span class=\"_ _0\"></span> </div></td><td class=\"c x1e5 ye41 w195 hb1\"><div class=\"t m0 x113 hd y27f ff1 fs6 fc1 sc0 ls5 ws0\">20%<span class=\"ls0\"> </span></div></td></tr></table>Le  aliquote  di<span class=\"_ _2\"></span>  ammortamento  s<span class=\"_ _2\"></span>ono  riviste <span class=\"_ _15\"> </span>su  base <span class=\"_ _15\"> </span>annuale;  eventuali  cambiamen<span class=\"_ _2\"></span>ti,<span class=\"_ _43\"> </span>laddove necessari, sono apportati con applicazione prospettica.<span class=\"_ _43\"> </span>Il <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>residuo <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>la <span class=\"_ _1b\"></span>vita <span class=\"_ _1b\"></span>utile <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _1b\"></span>rivisti <span class=\"_ _1b\"></span>almeno <span class=\"_ _17\"> </span>a <span class=\"_ _1b\"></span>ogni <span class=\"_ _1b\"></span>chiusura <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>esercizio e qualora, <span class=\"_ _2\"></span>indipendentemente dall<span class=\"ff5\">\u2019</span>ammortamento gi\u00e0 co<span class=\"_ _2\"></span>ntabilizzato risulti <span class=\"_ _2\"></span>una<span class=\"_ _43\"> </span>perdita <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>determinata <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>base <span class=\"_ _17\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _17\"> </span>dello <span class=\"_ _17\"> </span>IAS <span class=\"_ _17\"> </span>36, <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>immobilizzazione<span class=\"_ _43\"> </span>viene <span class=\"_ _2f\"> </span>corrispondentemente <span class=\"_ _2f\"> </span>svalutata; <span class=\"_ _2f\"> </span>se <span class=\"_ _2f\"> </span>in <span class=\"_ _2f\"> </span>esercizi <span class=\"_ _2f\"> </span>su<span class=\"_ _0\"></span>ccessivi <span class=\"_ _2f\"> </span>vengono <span class=\"_ _2f\"> </span>meno <span class=\"_ _2f\"> </span>i<span class=\"_ _43\"> </span>presupposti <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _6\"></span>svalutazione, <span class=\"_ _6\"></span>viene <span class=\"_ _6\"></span>ripristinato <span class=\"_ _6\"></span>il <span class=\"_ _7\"></span>suo <span class=\"_ _2\"></span>valore <span class=\"_ _6\"></span>originario, <span class=\"_ _7\"></span>rettificato <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>soli<span class=\"_ _43\"> </span>ammortamenti.<span class=\"_ _43\"> </span>Al  momento <span class=\"_ _15\"> </span>della  ve<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>dita  o <span class=\"_ _15\"> </span>quando <span class=\"_ _15\"> </span>non  sussi<span class=\"_ _2\"></span>stono  benefici <span class=\"_ _15\"> </span>economici <span class=\"_ _15\"> </span>futuri  attesi<span class=\"_ _43\"> </span>dall<span class=\"ff5\">\u2019</span>uso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>un <span class=\"_ _a\"> </span>bene, <span class=\"_ _a\"> </span>esso <span class=\"_ _9\"> </span>vien<span class=\"_ _0\"></span>e  eliminato <span class=\"_ _a\"> </span>dal <span class=\"_ _a\"> </span>bilancio <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _a\"> </span>perdita <span class=\"_ _a\"> </span>o <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span>tile<span class=\"_ _43\"> </span>(calcolata <span class=\"_ _1b\"></span>come <span class=\"_ _17\"> </span>differenza <span class=\"_ _1b\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _1b\"></span>il <span class=\"_ _17\"> </span>valore <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>cessione <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>carico <span class=\"_ _1b\"></span>residuo) <span class=\"_ _17\"> </span>viene<span class=\"_ _43\"> </span>rilevata a conto economico nell<span class=\"ff5\">\u2019</span>anno della suddetta eliminazione.<span class=\"_ _43\"> </span>Le <span class=\"_ _17\"> </span>spese <span class=\"_ _c\"> </span>di <span class=\"_ _17\"> </span>manutenzione <span class=\"_ _c\"> </span>e <span class=\"_ _17\"> </span>riparazione, <span class=\"_ _17\"> </span>che <span class=\"_ _c\"> </span>non <span class=\"_ _17\"> </span>siano <span class=\"_ _c\"> </span>suscettibili <span class=\"_ _17\"> </span>di <span class=\"_ _15\"> </span>incrementare <span class=\"_ _1b\"></span>il<span class=\"_ _43\"> </span>valore <span class=\"_ _c\"> </span>e/o <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>rolungare <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>vita <span class=\"_ _15\"> </span>residua <span class=\"_ _c\"> </span>dei <span class=\"_ _c\"> </span>beni, <span class=\"_ _c\"> </span>sono <span class=\"_ _15\"> </span>spesate <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>periodo<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>cui <span class=\"_ _15\"> </span>sono<span class=\"_ _43\"> </span>sostenute; in caso contrario vengono capitalizzate.<span class=\"_ _43\"> </span>Diritti d\u2019uso beni in leasing<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>valuta <span class=\"_ _b\"></span>all<span class=\"ff5\">\u2019</span>atto <span class=\"_ _0\"></span>della <span class=\"_ _b\"></span>sottoscrizione <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>contratto <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>\u00e8, <span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>contiene, <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>leasing;<span class=\"_ _43\"> </span>in <span class=\"_ _11\"> </span>altri <span class=\"_ _11\"> </span>termini, <span class=\"_ _11\"> </span>se <span class=\"_ _f\"> </span>il <span class=\"_ _a\"> </span>con<span class=\"_ _0\"></span>tratto <span class=\"_ _11\"> </span>conferisce <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>diritto <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>controllare <span class=\"_ _f\"> </span>l<span class=\"ff5\">\u2019</span>u<span class=\"_ _0\"></span>so <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>bene<span class=\"_ _43\"> </span>identificato per un periodo di tempo in cambio di un corrispettivo.<span class=\"_ _43\"> </span>Il <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _1a\"></span>adotta <span class=\"_ _1a\"></span>un <span class=\"_ _1a\"></span>unico <span class=\"_ _1a\"></span>modello <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>riconoscimento <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>misurazione <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>tutti <span class=\"_ _1a\"></span>i <span class=\"_ _1a\"></span>leasing,<span class=\"_ _43\"> </span>eccetto per i leasing di breve termine e i leasi<span class=\"_ _2\"></span>ng di beni di modico valore.<span class=\"_ _43\"> </span>Il <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _1b\"></span>riconosce <span class=\"_ _1a\"></span>le <span class=\"_ _1b\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>relative <span class=\"_ _1b\"></span>ai <span class=\"_ _1a\"></span>pagamenti <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span>leasing <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>iritto<span class=\"_ _43\"> </span>d<span class=\"ff5\">\u2019</span>uso <span class=\"_ _0\"></span>che rappresenta il diritto <span class=\"_ _0\"></span>a ut<span class=\"_ _0\"></span>ilizzare il bene sottostante <span class=\"_ _0\"></span>il contratto. In <span class=\"_ _0\"></span>particolare,<span class=\"_ _43\"> </span>contabilizza:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">un <span class=\"_ _11\"> </span>diritto <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso: <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>data <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>inizio <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>leasing, <span class=\"_ _11\"> </span>ovvero <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _43\"> </span></span></span>sottostante <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1a\"></span>disponibile <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _1a\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso. <span class=\"_ _1b\"></span>Le <span class=\"_ _1a\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>per <span class=\"_ _1b\"></span>il <span class=\"_ _1a\"></span>diritto <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _1b\"></span>sono <span class=\"_ _1a\"></span>misurate <span class=\"_ _1b\"></span>al<span class=\"_ _43\"> </span>costo, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>ammortamenti <span class=\"_ _0\"></span>accumulati <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore, <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>rettificati<span class=\"_ _43\"> </span>per qualsi<span class=\"_ _2\"></span>asi rimis<span class=\"_ _2\"></span>urazione <span class=\"_ _2\"></span>delle passivi<span class=\"_ _2\"></span>t\u00e0 di <span class=\"_ _6\"></span>leasing. Il <span class=\"_ _6\"></span>costo delle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per il <span class=\"_ _6\"></span>diritto<span class=\"_ _43\"> </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=\"_ _43\"> </span>sostenuti <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>pagamenti <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>leasing <span class=\"_ _6\"></span>effettuati <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>decorrenza<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>prima <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>inizio,<span class=\"_ _43\"> </span>al <span class=\"_ _15\"> </span>netto <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>tu<span class=\"_ _0\"></span>tti <span class=\"_ _c\"> </span>gli  eve<span class=\"_ _2\"></span>ntuali  i<span class=\"_ _2\"></span>ncentivi <span class=\"_ _15\"> </span>ricevuti. <span class=\"_ _15\"> </span>Le <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>diritto <span class=\"_ _c\"> </span>d<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _15\"> </span>sono<span class=\"_ _43\"> </span>ammortizzate <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _c\"> </span>costanti <span class=\"_ _c\"> </span>dalla <span class=\"_ _15\"> </span>data <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>decorrenza <span class=\"_ _15\"> </span>alla <span class=\"_ _c\"> </span>fine <span class=\"_ _c\"> </span>della <span class=\"_ _c\"> </span>vita <span class=\"_ _15\"> </span>utile<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _c\"> </span>consistente <span class=\"_ _17\"> </span>nel <span class=\"_ _c\"> </span>diritto <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>utilizzo. <span class=\"_ _c\"> </span>Se <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>leasing <span class=\"_ _c\"> </span>trasferisce <span class=\"_ _17\"> </span>la <span class=\"_ _c\"> </span>propriet\u00e0<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"></span>sottostante <span class=\"_ _b\"></span>al <span class=\"_ _1a\"></span>locatario <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>termine <span class=\"_ _13\"></span>della <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>urata <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>leasing <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>se <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>costo<span class=\"_ _43\"> </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 <span class=\"_ _0\"></span>eserciter\u00e0<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>acquisto, <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>locatario <span class=\"_ _b\"></span>deve <span class=\"_ _0\"></span>ammortizzare <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _b\"></span>consistente <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>diritto<span class=\"_ _43\"> </span>d<span class=\"ff5\">\u2019</span>uso dalla <span class=\"_ _6\"></span>data di <span class=\"_ _6\"></span>decorrenza fino<span class=\"_ _2\"></span> alla <span class=\"_ _6\"></span>fine della <span class=\"_ _6\"></span>vita utile <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 so<span class=\"_ _2\"></span>ttostante. Le<span class=\"_ _43\"> </span>attivit\u00e0 per il diritto d<span class=\"ff5\">\u2019</span>uso sono soggette a impairment;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">una  passivit<span class=\"_ _0\"></span>\u00e0  finanziaria  alla <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>ata  di  decorrenza <span class=\"_ _a\"> </span>del  leasing. <span class=\"_ _a\"> </span>Il  Gruppo  rileva <span class=\"_ _a\"> </span>le<span class=\"_ _43\"> </span></span></span>passivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>leasing <span class=\"_ _0\"></span>misurandole <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _b\"></span>attuale dei <span class=\"_ _b\"></span>pagamenti <span class=\"_ _0\"></span>dovuti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>leasing<span class=\"_ _43\"> </span>non <span class=\"_ _a\"> </span>ancora <span class=\"_ _a\"> </span>versati  a <span class=\"_ _11\"> </span>tale <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>ata. <span class=\"_ _9\"> </span>I <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>agamenti  dovuti <span class=\"_ _a\"> </span>includono <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>pagamenti <span class=\"_ _a\"> </span>fissi<span class=\"_ _43\"> </span>(compresi i pagamenti fis<span class=\"_ _2\"></span>si nella sostanza) al <span class=\"_ _2\"></span>netto di eventuali incentivi <span class=\"_ _2\"></span>al leasing da<span class=\"_ _43\"> </span>ricevere, i p<span class=\"_ _0\"></span>agamenti variabili <span class=\"_ _0\"></span>di leasing che d<span class=\"_ _0\"></span>ipendono da un <span class=\"_ _0\"></span>indice o d<span class=\"_ _0\"></span>a un tasso, <span class=\"_ _0\"></span>e<span class=\"_ _43\"> </span>gli <span class=\"_ _c\"> </span>importi <span class=\"_ _c\"> </span>che <span class=\"_ _15\"> </span>si <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>revede <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ovranno <span class=\"_ _c\"> </span>essere <span class=\"_ _c\"> </span>pagati <span class=\"_ _c\"> </span>a <span class=\"_ _15\"> </span>titolo <span class=\"_ _17\"> </span>di <span class=\"_ _15\"> </span>garanzia <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>valore<span class=\"_ _43\"> </span>residuo. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>agamenti del <span class=\"_ _0\"></span>lea<span class=\"_ _0\"></span>sing <span class=\"_ _0\"></span>includono <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>esercizio d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione<span class=\"_ _43\"> </span>di <span class=\"_ _2\"></span>acquisto, <span class=\"_ _6\"></span>se si <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>ragionevolmente ce<span class=\"_ _2\"></span>rti <span class=\"_ _6\"></span>che tale <span class=\"_ _7\"></span>op<span class=\"_ _0\"></span>zione <span class=\"_ _6\"></span>sar\u00e0 esercita<span class=\"_ _2\"></span>ta <span class=\"_ _6\"></span>dal Gruppo,<span class=\"_ _43\"> </span>e <span class=\"_ _6\"></span>i <span class=\"_ _2\"></span>pagamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>enalit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>risoluzione <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>leasing, <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>durata <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>leasing <span class=\"_ _6\"></span>tiene <span class=\"_ _2\"></span>conto<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>esercizio <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>parte <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>Gruppo <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>risoluzione <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>leasing <span class=\"_ _17\"> </span>stesso. <span class=\"_ _17\"> </span>I<span class=\"_ _43\"> </span>pagamenti di <span class=\"_ _2\"></span>leasing variabili c<span class=\"_ _6\"></span>he non dipendono <span class=\"_ _2\"></span>da un in<span class=\"_ _2\"></span>dice o <span class=\"_ _2\"></span>da un <span class=\"_ _2\"></span>tasso vengono<span class=\"_ _43\"> </span>rilevati <span class=\"_ _15\"> </span>come <span class=\"_ _15\"> </span>costi <span class=\"_ _c\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _c\"> </span>periodo  in <span class=\"_ _15\"> </span>cui <span class=\"_ _c\"> </span>si  verific<span class=\"_ _2\"></span>a  l<span class=\"ff5\">\u2019</span>evento <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>condizione <span class=\"_ _15\"> </span>che <span class=\"_ _c\"> </span>ha<span class=\"_ _43\"> </span>generato <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>pagamento. <span class=\"_ _2\"></span>Nel calcolo <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>valore at<span class=\"_ _2\"></span>tuale <span class=\"_ _6\"></span>dei pagamenti <span class=\"_ _6\"></span>dovuti, il <span class=\"_ _6\"></span>Gruppo<span class=\"_ _43\"> </span>usa il <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _2\"></span>di finanziamento <span class=\"_ _2\"></span>marginale <span class=\"_ _2\"></span>alla data <span class=\"_ _6\"></span>di inizio. Dopo <span class=\"_ _6\"></span>la data <span class=\"_ _2\"></span>di decorrenza<span class=\"_ _2\"></span>,<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>importo <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span>leasing <span class=\"_ _1b\"></span>si <span class=\"_ _1b\"></span>incrementa <span class=\"_ _1b\"></span>per <span class=\"_ _1a\"></span>tenere <span class=\"_ _1b\"></span>conto <span class=\"_ _1b\"></span>degli <span class=\"_ _1b\"></span>interessi<span class=\"_ _43\"> </span>sulla <span class=\"_ _6\"></span>passivit\u00e0 del <span class=\"_ _6\"></span>leasing <span class=\"_ _6\"></span>e diminuisce<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _6\"></span>considerare i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>effettuati. <span class=\"_ _6\"></span>Inoltre,<span class=\"_ _43\"> </span>il <span class=\"_ _11\"> </span>valore <span class=\"_ _a\"> </span>contabile <span class=\"_ _11\"> </span>dei <span class=\"_ _a\"> </span>debiti <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _a\"> </span>leasing <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _a\"> </span>rideterminato <span class=\"_ _a\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>caso <span class=\"_ _11\"> </span>di <span class=\"_ _a\"> </span>eventu<span class=\"_ _0\"></span>ali<span class=\"_ _43\"> </span>mo<span class=\"ls0\">difiche <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>leasing <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>revisione <span class=\"_ _13\"></span>dei <span class=\"_ _13\"></span>termini <span class=\"_ _13\"></span>contrattuali <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _1a\"></span>modific<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>dei<span class=\"_ _43\"> </span></span>pagamenti; <span class=\"_ _14\"> </span>\u00e8 <span class=\"_ _18\"> </span>rideterminato, <span class=\"_ _14\"> </span>altres\u00ec, <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>presenza <span class=\"_ _18\"> </span>di <span class=\"_ _14\"> </span>modifiche <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>merit<span class=\"_ _0\"></span>o <span class=\"_ _14\"> </span>alla<span class=\"_ _43\"> </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=\"_ _43\"> </span>pagamenti <span class=\"_ _17\"> </span>futuri <span class=\"_ _17\"> </span>che <span class=\"_ _1b\"></span>deriva <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>una <span class=\"_ _c\"> </span>modifica <span class=\"_ _1b\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>indice <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>tasso <span class=\"_ _17\"> </span>utilizzato <span class=\"_ _1b\"></span>per<span class=\"_ _43\"> </span>determinare tali pagamenti;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">classifica <span class=\"_ _b\"></span>separat<span class=\"_ _0\"></span>amente <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>cont<span class=\"_ _0\"></span>ratti <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _13\"></span>quali <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span>valore <span class=\"_ _b\"></span>un<span class=\"_ _0\"></span>itario <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>beni <span class=\"_ _b\"></span>sot<span class=\"_ _0\"></span>tostanti<span class=\"_ _43\"> </span></span></span>non \u00e8 <span class=\"_ _6\"></span>superiore, indicati<span class=\"_ _2\"></span>vamente, a <span class=\"_ _6\"></span>5 mila <span class=\"_ _6\"></span>dolla<span class=\"_ _0\"></span>ri <span class=\"_ _6\"></span>quando nuovi <span class=\"_ _2\"></span>(cd. <span class=\"ff6\">low-value <span class=\"_ _2\"></span>asset<span class=\"ff1\">),<span class=\"_ _43\"> </span></span></span>quali <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>esempio <span class=\"_ _13\"></span>computers, <span class=\"_ _13\"></span>telefoni <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>t<span class=\"_ _0\"></span>ablet, <span class=\"_ _b\"></span>st<span class=\"_ _0\"></span>ampanti <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>fficio <span class=\"_ _b\"></span>e <span class=\"_ _1a\"></span>multifunzione.<span class=\"_ _43\"> </span>Per <span class=\"_ _0\"></span>tali <span class=\"_ _b\"></span>contratti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>canoni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>lea<span class=\"_ _0\"></span>sing <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritti <span class=\"_ _b\"></span>a con<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>economico <span class=\"_ _b\"></span>a q<span class=\"_ _0\"></span>uote <span class=\"_ _0\"></span>costanti<span class=\"_ _43\"> </span>ripartite sulla durata del contratto.<span class=\"_ _43\"> </span>In base a quando <span class=\"_ _0\"></span>richiesto dal principio, il Gruppo ha <span class=\"_ _0\"></span>adottato alcuni elementi di giudizio<span class=\"_ _43\"> </span>professionale e l<span class=\"ff5\">\u2019</span>utilizzo di assunzioni e<span class=\"_ _2\"></span> di stime in relazione ai termini<span class=\"_ _2\"></span> contrattuali (<span class=\"_ _0\"></span><span class=\"ff6\">lease<span class=\"_ _43\"> </span></span>term<span class=\"ff1\">) e alla definizione del tasso <span class=\"_ _2\"></span>di finanziamento marginale. I principali<span class=\"_ _2\"></span> sono riassunti di<span class=\"_ _43\"> </span></span>seguito:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">le <span class=\"_ _6\"></span>clausole <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>rinnovo, <span class=\"_ _6\"></span>opzio<span class=\"_ _0\"></span>ni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>esten<span class=\"_ _0\"></span>sione <span class=\"_ _7\"></span>e di <span class=\"_ _7\"></span>chiusura <span class=\"_ _2\"></span>anticipata <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>contratti s<span class=\"_ _6\"></span>on<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span></span></span>considerate <span class=\"_ _17\"> </span>ai <span class=\"_ _17\"> </span>fini <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>determinazione <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>durata <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>contratto <span class=\"_ _17\"> </span>quando <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>loro<span class=\"_ _43\"> </span>esercizio <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>ritenuto <span class=\"_ _1a\"></span>ragionevolmente <span class=\"_ _1b\"></span>certo, <span class=\"_ _1a\"></span>ossia <span class=\"_ _1b\"></span>quando <span class=\"_ _1b\"></span>il <span class=\"_ _1b\"></span>Gruppo <span class=\"_ _1b\"></span>ha <span class=\"_ _1a\"></span>il <span class=\"_ _1b\"></span>diritto <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>esercitarle senza necessit\u00e0 di ottenere il consens<span class=\"_ _2\"></span>o della controparte;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">tasso <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>finanziamento <span class=\"_ _c\"> </span>margin<span class=\"_ _0\"></span>ale <span class=\"_ _c\"> </span>(cd.  <span class=\"ff6\">incremental <span class=\"_ _c\"> </span>borrowing <span class=\"_ _c\"> </span>rate</span>): <span class=\"_ _15\"> </span>il <span class=\"_ _c\"> </span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _c\"> </span>ha<span class=\"_ _43\"> </span></span></span>deciso <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>utilizzare <span class=\"_ _c\"> </span>il <span class=\"_ _c\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>finanziamento <span class=\"_ _c\"> </span>marginale <span class=\"_ _c\"> </span>come <span class=\"_ _c\"> </span>tasso <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>sconto <span class=\"_ _c\"> </span>per<span class=\"_ _43\"> </span>attualizzare <span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>pagamenti <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>leasing. <span class=\"_ _0\"></span>Ta<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>tasso <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>costituito <span class=\"_ _0\"></span>dal <span class=\"_ _b\"></span>tasso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>interesse <span class=\"_ _1b\"></span>implicito <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1b\"></span>contratto, <span class=\"_ _1b\"></span>se <span class=\"_ _1b\"></span>facilmente <span class=\"_ _1b\"></span>det<span class=\"_ _0\"></span>erminabile, <span class=\"_ _1b\"></span>o, <span class=\"_ _1b\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _1b\"></span>alt<span class=\"_ _0\"></span>ernativa, <span class=\"_ _1b\"></span>al<span class=\"_ _43\"> </span>tasso di finanziamento medio marginale di indebitamento d<span class=\"ls8\">el</span> Gruppo;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff5\">l\u2019<span class=\"ff1\">attivit\u00e0 consistente nel <span class=\"_ _2\"></span>diritto di utilizzo dei beni<span class=\"_ _2\"></span> in leasing, conformemente all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS<span class=\"_ _43\"> </span></span></span></span>16, <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _6\"></span>valutata <span class=\"_ _6\"></span>al <span class=\"_ _7\"></span>costo <span class=\"_ _6\"></span>comprensivo <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>attuale <span class=\"_ _7\"></span>dei <span class=\"_ _6\"></span>pagamenti <span class=\"_ _7\"></span>futuri <span class=\"_ _6\"></span>attualizzati<span class=\"_ _43\"> </span>al <span class=\"_ _15\"> </span>tasso <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>finanziamento <span class=\"_ _15\"> </span>marginale <span class=\"_ _c\"> </span>come  sopr<span class=\"_ _2\"></span>a <span class=\"_ _15\"> </span>definito, <span class=\"_ _c\"> </span>dei  costi <span class=\"_ _c\"> </span>diretti <span class=\"_ _15\"> </span>iniziali<span class=\"_ _43\"> </span>sostenuti <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _1a\"></span>locatario, <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _13\"></span>canoni <span class=\"_ _1a\"></span>leasing <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>agati <span class=\"_ _13\"></span>an<span class=\"_ _0\"></span>ticipatamente <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>della <span class=\"_ _13\"></span>sti<span class=\"_ _b\"></span>ma <span class=\"_ _13\"></span>dei<span class=\"_ _43\"> </span>costi <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>lo <span class=\"_ _f\"> </span>smantella<span class=\"_ _2\"></span>mento, <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>rimozione <span class=\"_ _11\"> </span>e <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>ripristino. <span class=\"_ _f\"> </span>Il <span class=\"_ _11\"> </span>valore <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>bene <span class=\"_ _f\"> </span>\u00e8<span class=\"_ _43\"> </span>sistematicamente ammortizzato.<span class=\"_ _43\"> </span>Se <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>leasing <span class=\"_ _b\"></span>trasferisce <span class=\"_ _13\"></span>la <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ropriet\u00e0 <span class=\"_ _b\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _b\"></span>sottostante <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>locatario <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>termine <span class=\"_ _b\"></span>della<span class=\"_ _43\"> </span>durata del leasing <span class=\"_ _2\"></span>o se il <span class=\"_ _6\"></span>costo d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>attivit\u00e0 consistente <span class=\"_ _2\"></span>nel diritto di <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tilizzo rifle<span class=\"_ _2\"></span>tte il fatto<span class=\"_ _43\"> </span>che <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>locatario <span class=\"_ _1a\"></span>eserciter\u00e0 <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>acquisto, <span class=\"_ _1a\"></span>il <span class=\"_ _13\"></span>locatario <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>eve <span class=\"_ _13\"></span>ammortizzare <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _43\"> </span>consistente <span class=\"_ _a\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>diritto <span class=\"_ _a\"> </span>d\u2019u<span class=\"_ _0\"></span>so <span class=\"_ _a\"> </span>dalla <span class=\"_ _11\"> </span>data <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>decorrenza <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>ino <span class=\"_ _a\"> </span>alla <span class=\"_ _11\"> </span>fine <span class=\"_ _a\"> </span>della <span class=\"_ _11\"> </span>vita <span class=\"_ _11\"> </span>utile<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 sottostante.<span class=\"_ _43\"> </span>Le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>per <span class=\"_ _17\"> </span>diritto <span class=\"_ _c\"> </span>d\u2019uso <span class=\"_ _17\"> </span>sono <span class=\"_ _c\"> </span>quindi <span class=\"_ _c\"> </span>ammortizzate <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>quote <span class=\"_ _c\"> </span>costanti <span class=\"_ _17\"> </span>dalla <span class=\"_ _c\"> </span>data <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>decorrenza <span class=\"_ _17\"> </span>alla <span class=\"_ _17\"> </span>fine <span class=\"_ _1b\"></span>della <span class=\"_ _17\"> </span>vita <span class=\"_ _17\"> </span>utile <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1b\"></span>consistente <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>diritto <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>utilizzo <span class=\"_ _17\"> </span>o, <span class=\"_ _17\"> </span>se<span class=\"_ _43\"> </span>anteriore, al termine della durata del leasing, com<span class=\"_ _2\"></span>e segue: <span class=\"_ _3b\"> </span><span class=\"ff5\">Diritti d\u2019uso su </span>terreni e fabbricati <span class=\"_ _3c\"> </span>da 2 <span class=\"lsf\">a <span class=\"ls1a\">25</span></span> <span class=\"_ _0\"></span>anni <span class=\"_ _3b\"> </span><span class=\"ff5\">Diritti d\u2019uso su </span>impianti e macchinari <span class=\"_ _3d\"> </span>da 5 <span class=\"lsf\">a </span>7 anni <span class=\"_ _3b\"> </span><span class=\"ff5\">Diritti d\u2019uso su</span> altri beni <span class=\"_ _3e\"> </span>da 2 a 5 anni<span class=\"_ _43\"> </span>Perdite di valore <span class=\"ffa\">(\u201cImpairment\u201d)<span class=\"_ _43\"> </span></span>A <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bilancio <span class=\"_ _b\"></span>il Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>rivede <span class=\"_ _b\"></span>il <span class=\"_ _0\"></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=\"_ _b\"></span>materiali<span class=\"_ _43\"> </span>e <span class=\"_ _b\"></span>immateriali <span class=\"_ _13\"></span>per <span class=\"_ _b\"></span>determinare <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>vi <span class=\"_ _13\"></span>siano <span class=\"_ _13\"></span>indicazioni <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>queste <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _b\"></span>abbiano <span class=\"_ _b\"></span>sub\u00ecto<span class=\"_ _43\"> </span>riduzioni <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>valore. <span class=\"_ _a\"> </span>Qualora <span class=\"_ _a\"> </span>queste <span class=\"_ _11\"> </span>indicazioni <span class=\"_ _a\"> </span>esistano, <span class=\"_ _11\"> </span>viene <span class=\"_ _a\"> </span>stimato <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ammontare<span class=\"_ _43\"> </span>recuperabile di tali <span class=\"_ _0\"></span>attivit\u00e0 per determinare <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>eventuale importo d<span class=\"_ _0\"></span>ella svalutazione. Dove<span class=\"_ _43\"> </span>non <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>possibile <span class=\"_ _1b\"></span>stimare <span class=\"_ _1b\"></span>il <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>recuperabile <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1b\"></span>individualmente, <span class=\"_ _1b\"></span>il <span class=\"_ _1b\"></span>Gruppo<span class=\"_ _43\"> </span>effettua <span class=\"_ _1b\"></span>la <span class=\"_ _1b\"></span>stima <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>recuperabile <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span><span class=\"ff5\">l\u2019</span>unit\u00e0 <span class=\"_ _1a\"></span>generatrice <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>flussi <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>cui<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 appartiene.<span class=\"_ _43\"> </span>Le <span class=\"_ _15\"> </span>attivit\u00e0  i<span class=\"_ _2\"></span>mmateriali <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>vita <span class=\"_ _15\"> </span>utile <span class=\"_ _15\"> </span>indefinita,  tra <span class=\"_ _c\"> </span>cui  l<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>il <span class=\"_ _c\"> </span>marchio<span class=\"_ _0\"></span>,  so<span class=\"_ _2\"></span>no<span class=\"_ _43\"> </span>verificate <span class=\"_ _1c\"> </span>annualmente <span class=\"_ _16\"> </span>al <span class=\"_ _1c\"> </span>fine <span class=\"_ _1c\"> </span>di <span class=\"_ _1c\"> </span>determinare <span class=\"_ _16\"> </span>se <span class=\"_ _1c\"> </span>vi <span class=\"_ _1c\"> </span>sono <span class=\"_ _1c\"> </span>perdite <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _1c\"> </span>valore<span class=\"_ _43\"> </span>indipendentemente dalla presenza di indicazioni di perdite di valo<span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>ammontare <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>fra <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue,</span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>vendita, <span class=\"_ _b\"></span>e il<span class=\"_ _43\"> </span>valore <span class=\"_ _13\"></span>d<span class=\"ff5\">\u2019</span>uso. <span class=\"_ _1a\"></span>Nella <span class=\"_ _13\"></span>determinazione <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>valore <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso, <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>flussi <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>cassa <span class=\"_ _13\"></span>futuri <span class=\"_ _13\"></span>stimati <span class=\"_ _1a\"></span>sono<span class=\"_ _43\"> </span>scontati <span class=\"_ _13\"></span>al <span class=\"_ _1a\"></span>loro <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>attuale <span class=\"_ _13\"></span>utilizzando <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>tasso <span class=\"_ _1a\"></span>al <span class=\"_ _1a\"></span>netto <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>imposte <span class=\"_ _1a\"></span>che <span class=\"_ _13\"></span>riflette <span class=\"_ _13\"></span>le<span class=\"_ _43\"> </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=\"_ _43\"> </span>Se <span class=\"_ _1b\"></span>l<span class=\"ff5\">\u2019</span>ammontare <span class=\"_ _1b\"></span>recuperabile <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1b\"></span>(o <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>una <span class=\"_ _1b\"></span>unit\u00e0 <span class=\"_ _1b\"></span>generatrice <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>flussi <span class=\"_ _18\"> </span>finanziari) <span class=\"_ _18\"> </span>\u00e8 <span class=\"_ _2f\"> </span>stimato<span class=\"_ _2\"></span> <span class=\"_ _2f\"> </span>essere<span class=\"_ _2\"></span> <span class=\"_ _2f\"> </span>i<span class=\"_ _2\"></span>nferiore <span class=\"_ _18\"> </span>rispetto <span class=\"_ _18\"> </span>al <span class=\"_ _2f\"> </span>relativo <span class=\"_ _18\"> </span>valore <span class=\"_ _18\"> </span>contabile,<span class=\"_ _43\"> </span>quest<span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>ridotto <span class=\"_ _13\"></span>al <span class=\"_ _b\"></span>minor <span class=\"_ _13\"></span>valore <span class=\"_ _b\"></span>recuperabile. <span class=\"_ _13\"></span>Una <span class=\"_ _b\"></span>perdita <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>valore <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>rilevata <span class=\"_ _b\"></span>nel<span class=\"_ _43\"> </span>conto economico nello stesso periodo in cui essa viene identificata.<span class=\"_ _43\"> </span>Quando <span class=\"_ _1b\"></span>una <span class=\"_ _17\"> </span>svalutazione <span class=\"_ _1b\"></span>non <span class=\"_ _1b\"></span>ha <span class=\"_ _17\"> </span>pi\u00f9 <span class=\"_ _1b\"></span>ragione <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>essere <span class=\"_ _1b\"></span>mantenuta, <span class=\"_ _1b\"></span>il <span class=\"_ _17\"> </span>valore <span class=\"_ _1b\"></span>contabile<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"> </span>(o <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>di  una <span class=\"_ _c\"> </span>unit\u00e0  ge<span class=\"_ _2\"></span>neratrice <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>flussi <span class=\"_ _15\"> </span>finanziari), <span class=\"_ _c\"> </span>a  eccezione<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>avviamento, <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>incrementato <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>nuovo <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>derivante <span class=\"_ _17\"> </span>dalla <span class=\"_ _17\"> </span>stima <span class=\"_ _1b\"></span>del <span class=\"_ _c\"> </span>suo <span class=\"_ _17\"> </span>valore<span class=\"_ _43\"> </span>recuperabile, <span class=\"_ _1a\"></span>ma <span class=\"_ _1a\"></span>non <span class=\"_ _1a\"></span>oltre <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>valore <span class=\"_ _13\"></span>netto <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>carico <span class=\"_ _1a\"></span>che <span class=\"_ _1a\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1a\"></span>avrebbe <span class=\"_ _1a\"></span>avuto <span class=\"_ _1a\"></span>se <span class=\"_ _1a\"></span>non<span class=\"_ _43\"> </span>fosse  stata  e<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>fettuata  l<span class=\"_ _6\"></span>a  svalutazione  per  per<span class=\"_ _2\"></span>dita  di  valo<span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>.  Il <span class=\"_ _15\"> </span>ripristino <span class=\"_ _15\"> </span>del  valore  \u00e8<span class=\"_ _43\"> </span>imputato al conto economico.<span class=\"_ _43\"> </span>Partecipazioni in societ\u00e0 collegate e altre partecipazioni<span class=\"_ _43\"> </span>Le  societ\u00e0  collegate  sono  quelle  sulle  quali  si  esercita  un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>influenza  notevole,  che  si<span class=\"_ _43\"> </span>presume <span class=\"_ _0\"></span>sussistere <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artecipazione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>compresa <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>20% e <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>50% <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>di<span class=\"_ _43\"> </span>voto. <span class=\"_ _14\"> </span>Le <span class=\"_ _14\"> </span>partecipazioni <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>societ\u00e0 <span class=\"_ _14\"> </span>collegate <span class=\"_ _14\"> </span>s<span class=\"_ _2\"></span>ono <span class=\"_ _14\"> </span>inizialmente <span class=\"_ _14\"> </span>iscritte <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>costo <span class=\"_ _14\"> </span>e<span class=\"_ _43\"> </span>successivamente <span class=\"_ _13\"></span>valutate <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>metodo <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Patrimonio <span class=\"_ _13\"></span>ne<span class=\"_ _0\"></span>tto. <span class=\"_ _13\"></span>Il <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>contabile <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tali<span class=\"_ _43\"> </span>partecipazioni <span class=\"_ _10\"> </span>risulta <span class=\"_ _10\"> </span>allineato <span class=\"_ _19\"> </span>al <span class=\"_ _10\"> </span>patrimonio <span class=\"_ _10\"> </span>netto <span class=\"_ _19\"> </span>rettificato, <span class=\"_ _10\"> </span>ove <span class=\"_ _10\"> </span>necessario, <span class=\"_ _10\"> </span>per<span class=\"_ _43\"> </span>riflettere <span class=\"_ _13\"></span>l<span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _13\"></span>degli <span class=\"_ _1a\"></span>IFRS <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>comprende <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>iscrizione <span class=\"_ _13\"></span>dei <span class=\"_ _1a\"></span>maggiori <span class=\"_ _b\"></span>valori <span class=\"_ _1a\"></span>attribuiti<span class=\"_ _43\"> </span>alle <span class=\"_ _14\"> </span>attivit\u00e0 <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>alle <span class=\"_ _14\"> </span>passivit\u00e0 <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _14\"> </span>avviamento <span class=\"_ _14\"> </span>individuati <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>momento<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _17\"> </span>Ai <span class=\"_ _c\"> </span>bilanci <span class=\"_ _17\"> </span>delle <span class=\"_ _c\"> </span>societ\u00e0 <span class=\"_ _c\"> </span>valutate <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>metodo <span class=\"_ _c\"> </span>del <span class=\"_ _17\"> </span>Patrimonio <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>etto<span class=\"_ _43\"> </span>inoltre sono apportate le rettifiche necessarie a r<span class=\"_ _2\"></span>endere omogenei i criteri di valutazione<span class=\"_ _43\"> </span>con  quelli  adottati <span class=\"_ _15\"> </span>dal  Gruppo.  Gli  utili  o<span class=\"_ _2\"></span>  le  perdite  di <span class=\"_ _15\"> </span>pertinenza  del<span class=\"_ _2\"></span>  Gruppo  sono<span class=\"_ _43\"> </span>contabilizzati <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>influenza <span class=\"_ _13\"></span>notevole <span class=\"_ _13\"></span>ha <span class=\"_ _13\"></span>avuto <span class=\"_ _13\"></span>inizio <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>f<span class=\"_ _0\"></span>ino <span class=\"_ _b\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _1a\"></span>in <span class=\"_ _b\"></span>cui<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>influenza <span class=\"_ _6\"></span>notevole cessa; <span class=\"_ _6\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _6\"></span>in cui, <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _6\"></span>effetto de<span class=\"_ _2\"></span>lle <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>erdite, <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _2\"></span>valutata <span class=\"_ _6\"></span>con<span class=\"_ _43\"> </span>il <span class=\"_ _15\"> </span>metodo <span class=\"_ _c\"> </span>in <span class=\"_ _15\"> </span>oggetto <span class=\"_ _c\"> </span>evidenzi <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>patrimonio <span class=\"_ _c\"> </span>netto <span class=\"_ _15\"> </span>negativo, <span class=\"_ _15\"> </span>il <span class=\"_ _c\"> </span>valore <span class=\"_ _c\"> </span>di  carico<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>della<span class=\"_ _43\"> </span>partecipazione <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1a\"></span>annullato <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>l<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _1b\"></span>eccedenza <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>pertinenza <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span>Gruppo, <span class=\"_ _1b\"></span>laddove<span class=\"_ _43\"> </span>quest<span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sia <span class=\"_ _b\"></span>impegnato ad <span class=\"_ _b\"></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=\"_ _43\"> </span>partecipata,  o <span class=\"_ _a\"> </span>comunque  a <span class=\"_ _a\"> </span>coprirne <span class=\"_ _a\"> </span>le  perdite, <span class=\"_ _a\"> </span>\u00e8  rilevat<span class=\"_ _0\"></span>a  in <span class=\"_ _a\"> </span>un <span class=\"_ _9\"> </span>apposito <span class=\"_ _a\"> </span>fondo; <span class=\"_ _a\"> </span>le<span class=\"_ _43\"> </span>variazioni <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>atrimoniali <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _17\"> </span>valutate <span class=\"_ _c\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>metodo <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>Patrimonio <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _17\"> </span>non<span class=\"_ _43\"> </span>rappresentate <span class=\"_ _11\"> </span>dal <span class=\"_ _11\"> </span>risultato <span class=\"_ _f\"> </span>di <span class=\"_ _11\"> </span>conto <span class=\"_ _f\"> </span>economico <span class=\"_ _a\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _11\"> </span>contabilizzate <span class=\"_ _a\"> </span>direttamente <span class=\"_ _f\"> </span>a<span class=\"_ _43\"> </span>rettifica <span class=\"_ _1a\"></span>delle <span class=\"_ _1a\"></span>riserve <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _1a\"></span>netto. <span class=\"_ _1a\"></span>Gli <span class=\"_ _1a\"></span>utili <span class=\"_ _1a\"></span>non <span class=\"_ _1a\"></span>realizzati <span class=\"_ _1a\"></span>generati <span class=\"_ _1a\"></span>su <span class=\"_ _1a\"></span>operazioni<span class=\"_ _43\"> </span>poste <span class=\"_ _17\"> </span>in <span class=\"_ _c\"> </span>essere <span class=\"_ _17\"> </span>tra <span class=\"_ _17\"> </span>la <span class=\"_ _c\"> </span>Capogruppo/Societ\u00e0 <span class=\"_ _17\"> </span>controllate <span class=\"_ _17\"> </span>e <span class=\"_ _c\"> </span>la <span class=\"_ _17\"> </span>partecipata <span class=\"_ _17\"> </span>valutata <span class=\"_ _c\"> </span>con <span class=\"_ _17\"> </span>il<span class=\"_ _43\"> </span>metodo <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>Patrimonio <span class=\"_ _11\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>eliminati <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>funzione <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>della <span class=\"_ _f\"> </span>quota <span class=\"_ _11\"> </span>di<span class=\"_ _43\"> </span>partecipazione <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _f\"> </span>nella <span class=\"_ _11\"> </span>partecipata <span class=\"_ _f\"> </span>stessa; <span class=\"_ _11\"> </span>le <span class=\"_ _f\"> </span>perdite <span class=\"_ _11\"> </span>non <span class=\"_ _f\"> </span>realizzate <span class=\"_ _11\"> </span>sono<span class=\"_ _43\"> </span>eliminate, a eccezione del caso in cui esse siano rappresentative di rid<span class=\"_ _2\"></span>uzione di valore.<span class=\"_ _43\"> </span>Le partecipazioni in societ\u00e0 diverse dalle collegate<span class=\"_ _2\"></span> (generalmente con una percentuale di<span class=\"_ _43\"> </span>possesso <span class=\"_ _13\"></span>inferiore <span class=\"_ _1a\"></span>al <span class=\"_ _13\"></span>20%) <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>valutate <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>costo <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>acquisto, <span class=\"_ _13\"></span>eventualmente <span class=\"_ _13\"></span>ridotto <span class=\"_ _13\"></span>in<span class=\"_ _43\"> </span>presenza  di <span class=\"_ _15\"> </span>perdite  di<span class=\"_ _2\"></span>  valore. <span class=\"_ _15\"> </span>Qualora  l<span class=\"ff5\">\u2019</span>eventuale  p<span class=\"_ _2\"></span>erdita  di <span class=\"_ _15\"> </span>valore  e<span class=\"_ _2\"></span>cceda  il <span class=\"_ _15\"> </span>valore<span class=\"_ _43\"> </span>contabile <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>partecipazione, <span class=\"_ _13\"></span>si <span class=\"_ _b\"></span>procede <span class=\"_ _b\"></span>ad <span class=\"_ _13\"></span>azzerare <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _b\"></span>partecipazione <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>la<span class=\"_ _43\"> </span>quota di <span class=\"_ _6\"></span>ulteriori perdite <span class=\"_ _6\"></span>\u00e8 rilevata <span class=\"_ _6\"></span>come fondo <span class=\"_ _6\"></span>del passivo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>caso in <span class=\"_ _6\"></span>cui la <span class=\"_ _6\"></span>Societ\u00e0 abbia<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>risponderne. <span class=\"_ _b\"></span>Il <span class=\"_ _0\"></span>costo <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>ripristinato <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>successivi <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _0\"></span>meno<span class=\"_ _43\"> </span>le ragioni che avevano originato le svalutazioni.<span class=\"_ _43\"> </span>Rimanenze<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>rima<span class=\"_ _0\"></span>nenze <span class=\"_ _1b\"></span>sono <span class=\"_ _17\"> </span>iscritte <span class=\"_ _1b\"></span>al <span class=\"_ _17\"> </span>minore <span class=\"_ _1b\"></span>tra <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>costo <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>acquisto <span class=\"_ _1b\"></span>(comp<span class=\"_ _0\"></span>rensivo <span class=\"_ _1b\"></span>degli <span class=\"_ _1b\"></span>oneri<span class=\"_ _43\"> </span>accessori) <span class=\"_ _11\"> </span>o <span class=\"_ _f\"> </span>di <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>roduzione <span class=\"_ _11\"> </span>e <span class=\"_ _f\"> </span>il <span class=\"_ _11\"> </span>pre<span class=\"_ _0\"></span>sumibile <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>netto <span class=\"_ _f\"> </span>di <span class=\"_ _11\"> </span>realizzo, <span class=\"_ _f\"> </span>rappresentato<span class=\"_ _43\"> </span>dall<span class=\"ff5\">\u2019</span>ammontare  che  l<span class=\"ff5\">\u2019</span>impresa  si <span class=\"_ _15\"> </span>attende  di  ottenere  dalla<span class=\"_ _2\"></span>  loro  vendita  nel  n<span class=\"_ _2\"></span>ormale<span class=\"_ _43\"> </span>svolgimento dell<span class=\"ff5\">\u2019</span>attivit\u00e0.<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>costo <span class=\"_ _b\"></span>delle <span class=\"_ _0\"></span>giacenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>materie <span class=\"_ _0\"></span>prime, <span class=\"_ _0\"></span>materiali <span class=\"_ _0\"></span>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=\"_ _43\"> </span>finiti \u00e8 determinato applicando il metodo del cost<span class=\"_ _2\"></span>o medio ponderato<span class=\"_ _0\"></span> su base annua.<span class=\"_ _43\"> </span>Il <span class=\"_ _1b\"></span>costo <span class=\"_ _17\"> </span>di <span class=\"_ _1b\"></span>produzione <span class=\"_ _17\"> </span>dei <span class=\"_ _1b\"></span>prodotti <span class=\"_ _1b\"></span>fin<span class=\"_ _0\"></span>iti <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>dei <span class=\"_ _17\"> </span>semilavorati <span class=\"_ _1b\"></span>include <span class=\"_ _1b\"></span>il <span class=\"_ _17\"> </span>costo <span class=\"_ _1b\"></span>diretto <span class=\"_ _1b\"></span>dei<span class=\"_ _43\"> </span>materiali <span class=\"_ _b\"></span>e <span class=\"_ _1a\"></span>del <span class=\"_ _b\"></span>lavoro <span class=\"_ _13\"></span>pi\u00f9 <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>quota <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>spese <span class=\"_ _b\"></span>generali <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>produzione <span class=\"_ _13\"></span>definita <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>ase<span class=\"_ _43\"> </span>alla normale capacit\u00e0 produttiva, non considerando gli oneri <span class=\"_ _2\"></span>finanziari.<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>scorte o<span class=\"_ _2\"></span>bsolete <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>lento rigiro <span class=\"_ _6\"></span>sono valu<span class=\"_ _2\"></span>tate <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>lazione <span class=\"_ _6\"></span>alla loro <span class=\"_ _6\"></span>possibilit\u00e0 <span class=\"_ _2\"></span>di u<span class=\"_ _2\"></span>tilizzo<span class=\"_ _43\"> </span>o di realizzo.<span class=\"_ _43\"> </span>Attivit\u00e0 e passivit\u00e0 derivanti da con<span class=\"_ _2\"></span>tratti<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>iscrizione <span class=\"_ _1b\"></span>in <span class=\"_ _1a\"></span>bilancio <span class=\"_ _1b\"></span>delle <span class=\"_ _1a\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>o <span class=\"_ _1a\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _1a\"></span>da <span class=\"_ _1b\"></span>contratti <span class=\"_ _1b\"></span>(di <span class=\"_ _1a\"></span>seguito <span class=\"_ _1b\"></span>anche<span class=\"_ _43\"> </span>\u201ccommesse\u201d) dipen<span class=\"_ _0\"></span>de dalla met<span class=\"_ _0\"></span>odologia con <span class=\"_ _0\"></span>cui avviene il <span class=\"_ _0\"></span>trasferimento del <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>cliente del bene o del ser<span class=\"_ _2\"></span>vizio: nel caso in cui ci\u00f2 avv<span class=\"_ _2\"></span>enga gradualmente man<span class=\"_ _0\"></span> mano che il<span class=\"_ _43\"> </span>bene <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>costruito <span class=\"_ _b\"></span>o <span class=\"_ _13\"></span>le <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>restazioni <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>rese, <span class=\"_ _13\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>iscritte <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>al <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>dei<span class=\"_ _43\"> </span>corrispettivi <span class=\"_ _b\"></span>contrattuali <span class=\"_ _0\"></span>pattuiti, <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>metodo <span class=\"_ _0\"></span>del <span class=\"_ _13\"></span><span class=\"ff6\">cost <span class=\"_ _b\"></span>to <span class=\"_ _b\"></span>cost</span>, <span class=\"_ _b\"></span>tenuto <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>dello<span class=\"_ _43\"> </span>stato <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>avanzamento <span class=\"_ _1b\"></span>raggiunto; <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _1b\"></span>caso <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>cui, <span class=\"_ _1b\"></span>invece, <span class=\"_ _17\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _1b\"></span>trasferimento <span class=\"_ _1b\"></span>del <span class=\"_ _17\"> </span>controllo<span class=\"_ _43\"> </span>avvenga <span class=\"_ _6\"></span>al mom<span class=\"_ _2\"></span>ento <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>consegn<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>finale <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>bene <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>completamento <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>erogazione<span class=\"_ _43\"> </span>dei servizi promessi, le attivit\u00e0 vengono iscritte al c<span class=\"_ _2\"></span>osto di acquisto.<span class=\"_ _43\"> </span>Un <span class=\"_ _15\"> </span>contratto <span class=\"_ _c\"> </span>\u00e8  rilevato<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>come <span class=\"_ _15\"> </span>una <span class=\"_ _c\"> </span>singola  a<span class=\"_ _2\"></span>ttivit\u00e0 <span class=\"_ _15\"> </span>se <span class=\"_ _c\"> </span>identifica <span class=\"_ _15\"> </span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>unica <span class=\"_ _15\"> </span>obbligazione<span class=\"_ _43\"> </span>contrattuale, ossia <span class=\"_ _2\"></span>se la <span class=\"_ _6\"></span>promessa \u00e8 <span class=\"_ _2\"></span>quella di <span class=\"_ _2\"></span>trasferire un <span class=\"_ _6\"></span>sin<span class=\"_ _0\"></span>golo <span class=\"_ _2\"></span>bene/servizio <span class=\"_ _2\"></span>al cliente<span class=\"_ _43\"> </span>lungo  u<span class=\"_ _0\"></span>n  arco <span class=\"_ _a\"> </span>temporale  at<span class=\"_ _0\"></span>traverso  le <span class=\"_ _a\"> </span>stesse  modalit\u00e0. <span class=\"_ _a\"> </span>Se <span class=\"_ _9\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>interno <span class=\"_ _a\"> </span>del <span class=\"_ _9\"> </span>contratto<span class=\"_ _43\"> </span>vengono <span class=\"_ _31\"> </span>individuate <span class=\"_ _36\"> </span>differenti <span class=\"_ _31\"> </span>obbligazioni <span class=\"_ _36\"> </span>contrattuali, <span class=\"_ _31\"> </span>queste <span class=\"_ _36\"> </span>sono <span class=\"_ _31\"> </span>rilevate<span class=\"_ _43\"> </span>contabilmente come distinte attivit\u00e0 derivanti dall<span class=\"_ _2\"></span>o stesso contratto con il cliente.<span class=\"_ _43\"> </span>In <span class=\"_ _b\"></span>particolare, <span class=\"_ _13\"></span>l<span class=\"ff5\">e <span class=\"_ _b\"></span>\u201cattivit\u00e0 <span class=\"_ _13\"></span>derivanti <span class=\"_ _b\"></span>da <span class=\"_ _13\"></span>contratti\u201d <span class=\"_ _13\"></span></span>rappresentate <span class=\"_ _b\"></span>dalle <span class=\"_ _13\"></span>rimanenze <span class=\"_ _13\"></span>finali <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span>lavori <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>corso, <span class=\"_ _13\"></span>considerando <span class=\"_ _13\"></span>i <span class=\"_ _b\"></span>costi <span class=\"_ _13\"></span>sostenuti <span class=\"_ _13\"></span>sommati <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>margini <span class=\"_ _13\"></span>rilevati, <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>esposte<span class=\"_ _43\"> </span>nel <span class=\"_ _b\"></span>bilancio <span class=\"_ _b\"></span>consolidato <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>anticipi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>acconti <span class=\"_ _b\"></span>contrattuali <span class=\"_ _b\"></span>ricevuti. <span class=\"_ _b\"></span>Qualora <span class=\"_ _b\"></span>gli<span class=\"_ _43\"> </span>anticipi/acconti <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trattuali <span class=\"_ _0\"></span>ricevuti <span class=\"_ _b\"></span>eccedano <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>delle <span class=\"_ _0\"></span>rimanenze <span class=\"_ _b\"></span>finali <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>lavori <span class=\"_ _b\"></span>in<span class=\"_ _43\"> </span>corso, <span class=\"_ _19\"> </span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _19\"> </span>classificati <span class=\"_ _14\"> </span>tra <span class=\"_ _19\"> </span>le <span class=\"_ _14\"> </span>\u201cpassivit\u00e0 <span class=\"_ _19\"> </span><span class=\"ff1\">derivant<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>da <span class=\"_ _14\"> </span>contratti</span>\u201d; <span class=\"_ _19\"> </span>diversamente,<span class=\"_ _43\"> </span>verranno <span class=\"_ _1b\"></span>classificati <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>una <span class=\"_ _1b\"></span>apposita <span class=\"_ _17\"> </span>voce <span class=\"_ _1b\"></span>dell<span class=\"ff5\">\u2019</span>attivo <span class=\"_ _1b\"></span>denom<span class=\"_ _0\"></span>inata <span class=\"_ _1b\"></span><span class=\"ff5\">\u201c</span>attivit\u00e0 <span class=\"_ _1b\"></span>derivanti <span class=\"_ _1b\"></span>da<span class=\"_ _43\"> </span>contratti\u201d<span class=\"ff1\">.<span class=\"_ _43\"> </span></span>Nel <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>preveda <span class=\"_ _2\"></span>che <span class=\"_ _7\"></span>il <span class=\"_ _6\"></span>completamento <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _7\"></span>una <span class=\"_ _2\"></span>commessa <span class=\"_ _6\"></span>possa <span class=\"_ _6\"></span>determinare <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>in<span class=\"_ _0\"></span>sorgere<span class=\"_ _43\"> </span>di <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>erdita <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>livello <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>mar<span class=\"_ _0\"></span>gine <span class=\"_ _7\"></span>in<span class=\"_ _0\"></span>dustriale, <span class=\"_ _7\"></span>questa <span class=\"_ _6\"></span>viene <span class=\"_ _6\"></span>riconosciuta <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _7\"></span>sua <span class=\"_ _6\"></span>interezza<span class=\"_ _43\"> </span>nel periodo in cui la<span class=\"_ _2\"></span> stessa divenga ragionevolmente<span class=\"_ _2\"></span> prevedibile ed esposta nei fo<span class=\"_ _2\"></span>ndi per<span class=\"_ _43\"> </span>rischi e oneri come \u201cfondo per contratti onerosi\u201d.<span class=\"_ _43\"> </span>La <span class=\"_ _14\"> </span>chiusura <span class=\"_ _19\"> </span>contabile <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span>commesse <span class=\"_ _19\"> </span>avviene <span class=\"_ _14\"> </span>successivamente <span class=\"_ _19\"> </span>al <span class=\"_ _14\"> </span>collaudo <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>elle<span class=\"_ _43\"> </span>installazioni.<span class=\"_ _43\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _43\"> </span>Al <span class=\"_ _b\"></span>momento <span class=\"_ _13\"></span>della <span class=\"_ _b\"></span>rilevazione <span class=\"_ _b\"></span>iniziale, <span class=\"_ _13\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>sono <span class=\"_ _13\"></span>classificate <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>base <span class=\"_ _13\"></span>alle<span class=\"_ _43\"> </span>successive <span class=\"_ _b\"></span>mo<span class=\"_ _0\"></span>dalit\u00e0 <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>misuraz<span class=\"_ _0\"></span>ione <span class=\"_ _b\"></span>in <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>delle <span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _13\"></span>categorie <span class=\"_ _13\"></span>individuate <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _13\"></span>9. <span class=\"_ _13\"></span>La<span class=\"_ _43\"> </span>classificazione <span class=\"_ _b\"></span>dipende <span class=\"_ _b\"></span>dalle <span class=\"_ _b\"></span>caratteristiche <span class=\"_ _0\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>contrattuali <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>modello<span class=\"_ _43\"> </span>di business che il Gruppo adotta per la loro gestione.<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>modello <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>business <span class=\"_ _13\"></span>si <span class=\"_ _b\"></span>riferisce <span class=\"_ _13\"></span>al <span class=\"_ _b\"></span>modo <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _13\"></span>sono <span class=\"_ _b\"></span>generati <span class=\"_ _b\"></span>i <span class=\"_ _13\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _13\"></span>che <span class=\"_ _b\"></span>pu\u00f2<span class=\"_ _43\"> </span>risultare <span class=\"_ _1a\"></span>dalla <span class=\"_ _1a\"></span>raccolt<span class=\"_ _0\"></span>a <span class=\"_ _1a\"></span>dei <span class=\"_ _1a\"></span>flussi <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1a\"></span>contrattuali, <span class=\"_ _1a\"></span>dalla <span class=\"_ _1a\"></span>vendita <span class=\"_ _1a\"></span>delle <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>o <span class=\"_ _1a\"></span>da<span class=\"_ _43\"> </span>entrambi.<span class=\"_ _43\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff1\">attivit\u00e0 <span class=\"_ _17\"> </span>finanziaria <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>classificata <span class=\"_ _c\"> </span>tra <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>valutate <span class=\"_ _17\"> </span>al <span class=\"_ _c\"> </span>costo <span class=\"_ _17\"> </span>ammortizzato <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>\u00e8<span class=\"_ _43\"> </span></span></span>posseduta <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>quad<span class=\"_ _0\"></span>ro <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>un <span class=\"_ _1b\"></span>modello <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>business <span class=\"_ _1a\"></span>il <span class=\"_ _1b\"></span>cui <span class=\"_ _1b\"></span>obiettivo <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>la <span class=\"_ _1a\"></span>raccolta <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>flussi<span class=\"_ _43\"> </span>finanziari <span class=\"_ _b\"></span>previsti <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contratto, <span class=\"_ _13\"></span>rappresentati <span class=\"_ _b\"></span>unicamente <span class=\"_ _b\"></span>da <span class=\"_ _13\"></span>pagamenti, <span class=\"_ _b\"></span>previs<span class=\"_ _b\"></span>ti <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>dat<span class=\"_ _0\"></span>e<span class=\"_ _43\"> </span>predeterminate, <span class=\"_ _2\"></span>del capitale <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>degli in<span class=\"_ _2\"></span>teressi. La <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>prevede l<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _2\"></span>del cri<span class=\"_ _2\"></span>terio<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _43\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff1\">attivit\u00e0 <span class=\"_ _c\"> </span>finanziaria <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _17\"> </span>classificata <span class=\"_ _c\"> </span>tra <span class=\"_ _15\"> </span>le <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>valutate <span class=\"_ _15\"> </span>al <span class=\"_ _15\"> </span><span class=\"ff6\">fair <span class=\"_ _c\"> </span>value</span> <span class=\"_ _c\"> </span>con <span class=\"_ _15\"> </span>variazioni<span class=\"_ _43\"> </span></span></span>rilevate <span class=\"_ _17\"> </span>a <span class=\"_ _c\"> </span>conto <span class=\"_ _17\"> </span>economico <span class=\"_ _17\"> </span>comp<span class=\"_ _0\"></span>lessivo <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>possedu<span class=\"_ _0\"></span>ta <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>quadro <span class=\"_ _c\"> </span>di <span class=\"_ _17\"> </span>un <span class=\"_ _c\"> </span>modello <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>business <span class=\"_ _f\"> </span>il <span class=\"_ _11\"> </span>cu<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _f\"> </span>conseguito <span class=\"_ _f\"> </span>sia <span class=\"_ _f\"> </span>mediante <span class=\"_ _f\"> </span>la <span class=\"_ _11\"> </span>raccolta <span class=\"_ _f\"> </span>dei <span class=\"_ _f\"> </span>flussi <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>inanziari<span class=\"_ _43\"> </span>contrattuali <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>la <span class=\"_ _10\"> </span>vendita <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>stesse <span class=\"_ _19\"> </span>e <span class=\"_ _10\"> </span>sono <span class=\"_ _19\"> </span>previsti <span class=\"_ _19\"> </span>contrattualment<span class=\"_ _0\"></span>e, <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>date<span class=\"_ _43\"> </span>predeterminate, <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _b\"></span>rappresentati <span class=\"_ _0\"></span>unicamente <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>agamenti <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>capitale e <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span>interessi. <span class=\"_ _1a\"></span>Per <span class=\"_ _1a\"></span>le <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>incluse <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>questa <span class=\"_ _1b\"></span>categoria, <span class=\"_ _1a\"></span>gli <span class=\"_ _1a\"></span>interessi <span class=\"_ _1a\"></span>attivi, <span class=\"_ _1a\"></span>le <span class=\"_ _1a\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _1a\"></span>per<span class=\"_ _43\"> </span>differenze cambio <span class=\"_ _6\"></span>e le pe<span class=\"_ _2\"></span>rdite per <span class=\"_ _2\"></span>riduzione di <span class=\"_ _6\"></span>valore sono <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ilevati a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico nel<span class=\"_ _43\"> </span>risultato <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>periodo; <span class=\"_ _f\"> </span>le <span class=\"_ _f\"> </span>rimanenti <span class=\"_ _f\"> </span>variazioni <span class=\"_ _f\"> </span>del <span class=\"_ _10\"> </span><span class=\"ff6\">fair <span class=\"_ _f\"> </span>value</span> <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>rilevate <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"> </span>conto<span class=\"_ _43\"> </span>economico <span class=\"_ _0\"></span>complessivo. <span class=\"_ _b\"></span>Al <span class=\"_ _0\"></span>momento <span class=\"_ _b\"></span>dell<span class=\"ff5\">\u2019</span>eliminazione, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _b\"></span>cumulativa <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span><span class=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> rilevata in OCI viene rilasciata nel conto economico.<span class=\"_ _43\"> </span></span>In <span class=\"_ _c\"> </span>fase <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>rilevazione <span class=\"_ _c\"> </span>iniziale <span class=\"_ _15\"> </span>gli <span class=\"_ _c\"> </span>strumenti <span class=\"_ _c\"> </span>rappresentativi <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>cap<span class=\"_ _0\"></span>itale <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>ossono <span class=\"_ _c\"> </span>essere<span class=\"_ _43\"> </span>inclusi nella <span class=\"_ _2\"></span>categoria delle <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate al<span class=\"_ _6\"></span> <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span> con var<span class=\"_ _6\"></span>iazioni rilevate<span class=\"_ _43\"> </span>nel conto economico.<span class=\"_ _43\"> </span>La <span class=\"_ _0\"></span>categoria <span class=\"_ _0\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _b\"></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=\"_ _43\"> </span>economico <span class=\"_ _17\"> </span>comprende <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1b\"></span>detenute <span class=\"_ _17\"> </span>per <span class=\"_ _c\"> </span>la <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>egoziazione, <span class=\"_ _1b\"></span>ossia <span class=\"_ _c\"> </span>acquisite <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>la<span class=\"_ _43\"> </span>vendita nel breve periodo, e le attivit\u00e0 designate come tali.<span class=\"_ _43\"> </span>Al <span class=\"_ _1a\"></span>momento <span class=\"_ _1b\"></span>della <span class=\"_ _13\"></span>rilevazione <span class=\"_ _1b\"></span>iniziale, <span class=\"_ _1a\"></span>un <span class=\"_ _1a\"></span>titolo <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>capitale <span class=\"_ _1a\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _1a\"></span>detenuto <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _1a\"></span>finalit\u00e0 <span class=\"_ _1a\"></span>di<span class=\"_ _43\"> </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=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _0\"></span>sono rilevate <span class=\"_ _0\"></span>nelle altre <span class=\"_ _0\"></span>componenti del <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico complessivo. Tale <span class=\"_ _0\"></span>scelta<span class=\"_ _43\"> </span></span>viene effettuata per ciascuna attivit\u00e0 ed \u00e8 irrevocabile.<span class=\"_ _43\"> </span>Cancellazione di attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie<span class=\"_ _43\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff1\">attivit\u00e0 finanziaria viene cancellata dal bilancio quando:<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">i diritti a ricevere flussi finanziari dall<span class=\"ff5\">\u2019</span>attivit\u00e0 sono estinti;<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">il <span class=\"_ _1b\"></span>Gruppo <span class=\"_ _1b\"></span>conserva <span class=\"_ _1b\"></span>il <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>ricevere <span class=\"_ _1b\"></span>flussi <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1b\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0, <span class=\"_ _1a\"></span>ma <span class=\"_ _1b\"></span>ha <span class=\"_ _1b\"></span>assunto<span class=\"_ _43\"> </span></span></span>l<span class=\"ff5\">\u2019</span>obbligo contrattuale di <span class=\"_ _6\"></span>corrisponde<span class=\"_ _0\"></span>rli interame<span class=\"_ _2\"></span>nte e senza rit<span class=\"_ _2\"></span>ardi a una t<span class=\"_ _2\"></span>erza parte;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">il <span class=\"_ _0\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>trasferito <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>ricevere <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _b\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ha <span class=\"_ _0\"></span>trasferito<span class=\"_ _43\"> </span></span></span>sostanzialmente tutti i <span class=\"_ _2\"></span>rischi e benefici <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ella prop<span class=\"_ _2\"></span>riet\u00e0 dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 finanzia<span class=\"_ _2\"></span>ria oppure<span class=\"_ _43\"> </span>ne ha trasferito il controllo.<span class=\"_ _43\"> </span>Crediti commerciali<span class=\"_ _43\"> </span>I crediti commerciali <span class=\"_ _2\"></span>che non contengono una <span class=\"_ _2\"></span>componente di finanziame<span class=\"_ _2\"></span>nto significativa<span class=\"_ _43\"> </span>sono <span class=\"_ _b\"></span>valutati <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>prezzo <span class=\"_ _b\"></span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _b\"></span>determinato <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _b\"></span>15. <span class=\"_ _13\"></span>Essi <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>rilevati<span class=\"_ _43\"> </span>al <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>ominale <span class=\"_ _b\"></span>ridotto <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>un <span class=\"_ _13\"></span>fondo <span class=\"_ _b\"></span>svalutazione <span class=\"_ _13\"></span>per <span class=\"_ _b\"></span>riflettere <span class=\"_ _b\"></span>la <span class=\"_ _13\"></span>stima <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>perdite<span class=\"_ _43\"> </span>attese <span class=\"_ _0\"></span>su crediti <span class=\"_ _0\"></span>(cd. <span class=\"ff6\">expected <span class=\"_ _0\"></span>credit loss</span>). <span class=\"_ _0\"></span>Le perdit<span class=\"_ _0\"></span>e attese si <span class=\"_ _0\"></span>basano su<span class=\"_ _0\"></span>lla differenza tra<span class=\"_ _43\"> </span>i flussi finanziari <span class=\"_ _2\"></span>contrattuali dovuti in conformit\u00e0 <span class=\"_ _2\"></span>al contratto e <span class=\"_ _2\"></span>tutti i flussi <span class=\"_ _2\"></span>finanziari che<span class=\"_ _43\"> </span>il Gruppo si<span class=\"_ _2\"></span> aspetta <span class=\"_ _2\"></span>di ric<span class=\"_ _2\"></span>evere, comprensivi<span class=\"_ _2\"></span> dei <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _6\"></span>der<span class=\"_ _0\"></span>ivanti <span class=\"_ _2\"></span>dalla escussione<span class=\"_ _43\"> </span>delle <span class=\"_ _6\"></span>garanzie <span class=\"_ _2\"></span>reali <span class=\"_ _6\"></span>detenute <span class=\"_ _6\"></span>o di <span class=\"_ _7\"></span>altre ga<span class=\"_ _6\"></span>ranzie sul<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>credito c<span class=\"_ _6\"></span>he so<span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>parte <span class=\"_ _6\"></span>integrante <span class=\"_ _6\"></span>delle<span class=\"_ _43\"> </span>condizioni contrattuali.<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>svalutazioni <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>fronte <span class=\"_ _6\"></span>degli ammont<span class=\"_ _2\"></span>ari <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>recuperabili <span class=\"_ _2\"></span>sono <span class=\"_ _6\"></span>iscritte a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>conto <span class=\"_ _6\"></span>economico<span class=\"_ _43\"> </span>quando <span class=\"_ _b\"></span>vi <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _13\"></span>evidenza <span class=\"_ _0\"></span>oggettiva <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>crediti <span class=\"_ _0\"></span>hanno <span class=\"_ _b\"></span>perso <span class=\"_ _b\"></span>valore. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>stima <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span><span class=\"ls8\">el<span class=\"_ _43\"> </span></span>possibile <span class=\"_ _a\"> </span>mancato <span class=\"_ _a\"> </span>incasso  dei <span class=\"_ _a\"> </span>crediti <span class=\"_ _a\"> </span>commerciali  \u00e8 <span class=\"_ _a\"> </span>effettuata <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>maniera <span class=\"_ _a\"> </span>analitica,<span class=\"_ _43\"> </span>tenendo <span class=\"_ _9\"> </span>conto  d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>esperienza  storica  di <span class=\"_ _a\"> </span>recupero,  dei  ritardi  di <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>agamento  e  delle<span class=\"_ _43\"> </span>situazioni <span class=\"_ _b\"></span>oggettive <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>clienti, <span class=\"_ _b\"></span>avvalendosi <span class=\"_ _b\"></span>altres\u00ec <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>supporto <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>legali <span class=\"_ _b\"></span>incaricati <span class=\"_ _b\"></span>dalla<span class=\"_ _43\"> </span>societ\u00e0 di seguire il contenzioso.<span class=\"_ _43\"> </span>Cassa e mezzi equivalenti<span class=\"_ _43\"> </span>La <span class=\"_ _c\"> </span>voce <span class=\"_ _17\"> </span>relativa <span class=\"_ _c\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _17\"> </span>cassa <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>mezzi <span class=\"_ _c\"> </span>equivalenti <span class=\"_ _17\"> </span>include <span class=\"_ _c\"> </span>cassa, <span class=\"_ _c\"> </span>conti <span class=\"_ _c\"> </span>correnti <span class=\"_ _c\"> </span>bancari <span class=\"_ _17\"> </span>e<span class=\"_ _43\"> </span>depositi <span class=\"_ _0\"></span>rimb<span class=\"_ _0\"></span>orsabili <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>domand<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>altri <span class=\"_ _b\"></span>investimenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>breve <span class=\"_ _0\"></span>termine <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>elevata<span class=\"_ _43\"> </span>liquidit\u00e0, <span class=\"_ _1b\"></span>che <span class=\"_ _1b\"></span>sono <span class=\"_ _17\"> </span>prontamente <span class=\"_ _1b\"></span>convertibili <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>cassa <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>sono <span class=\"_ _1b\"></span>soggetti <span class=\"_ _17\"> </span>a <span class=\"_ _1b\"></span>un <span class=\"_ _1b\"></span>rischio <span class=\"_ _1b\"></span>non<span class=\"_ _43\"> </span>significativo <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>variazione <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>valore.<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>Pertanto, <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>impiego <span class=\"_ _a\"> </span>finanziario <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _11\"> </span>solitamente<span class=\"_ _43\"> </span>classificato <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>isponibilit\u00e0 <span class=\"_ _b\"></span>liquida <span class=\"_ _b\"></span>equivalente <span class=\"_ _b\"></span>quando <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>bre<span class=\"_ _0\"></span>ve <span class=\"_ _b\"></span>scadenza, <span class=\"_ _b\"></span>ovvero <span class=\"_ _b\"></span>a<span class=\"_ _43\"> </span>tre mesi o meno dalla data di immediata disponibilit\u00e0.<span class=\"_ _43\"> </span>Passivit\u00e0 finanziarie - Finanziamenti<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>passivit\u00e0 fi<span class=\"_ _2\"></span>nanziarie <span class=\"_ _2\"></span>del Gr<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ppo <span class=\"_ _2\"></span>comprendono <span class=\"_ _6\"></span>mu<span class=\"_ _0\"></span>tui, <span class=\"_ _2\"></span>finanziamenti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>scoperti <span class=\"_ _6\"></span>bancari,<span class=\"_ _43\"> </span>debiti derivanti dalle operazioni di acquisizione aziendali e s<span class=\"_ _2\"></span>trumenti finanziari derivati.<span class=\"_ _43\"> </span>Tutte <span class=\"_ _b\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>costo <span class=\"_ _0\"></span>ammortizzato<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Ne <span class=\"_ _b\"></span>consegue <span class=\"_ _0\"></span>che <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>il<span class=\"_ _43\"> </span>tasso <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>interesse <span class=\"_ _10\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _f\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _10\"> </span>significativamente <span class=\"_ _f\"> </span>differente <span class=\"_ _10\"> </span>dal <span class=\"_ _f\"> </span>tasso <span class=\"_ _10\"> </span>di<span class=\"_ _43\"> </span>mercato, <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span>debito <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>inizialmente <span class=\"_ _b\"></span>iscritto <span class=\"_ _b\"></span>a <span class=\"_ _13\"></span>un <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valore <span class=\"_ _13\"></span>nominale, <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span>tutti i costi di transazione e di tutti i<span class=\"_ _2\"></span> premi, gli sconti e gli abbuoni diretta<span class=\"_ _2\"></span>mente derivanti<span class=\"_ _43\"> </span>dalla  transazione  che <span class=\"_ _15\"> </span>ha  generato  il<span class=\"_ _2\"></span>  debito.  Tali  costi<span class=\"_ _2\"></span>  di  transazione,  quali <span class=\"_ _15\"> </span>le  spese<span class=\"_ _43\"> </span>accessorie <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>ottenere <span class=\"_ _1a\"></span>i <span class=\"_ _1b\"></span>finanziamenti, <span class=\"_ _1b\"></span>le <span class=\"_ _1a\"></span>eventuali <span class=\"_ _1b\"></span>commission<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>ogni <span class=\"_ _1a\"></span>differenza <span class=\"_ _1b\"></span>tra<span class=\"_ _43\"> </span>valore <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _17\"> </span>a <span class=\"_ _c\"> </span>scadenza <span class=\"_ _17\"> </span>sono <span class=\"_ _c\"> </span>ripartiti <span class=\"_ _17\"> </span>lungo <span class=\"_ _17\"> </span>la <span class=\"_ _c\"> </span>durata <span class=\"_ _c\"> </span>del <span class=\"_ _17\"> </span>debito<span class=\"_ _43\"> </span>utilizzando il criterio dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _43\"> </span>Quando, <span class=\"_ _14\"> </span>i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>vece, <span class=\"_ _19\"> </span>risulta <span class=\"_ _19\"> </span>che <span class=\"_ _14\"> </span>il<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>t<span class=\"_ _2\"></span>asso <span class=\"_ _19\"> </span>di <span class=\"_ _14\"> </span>interesse <span class=\"_ _19\"> </span>dell<span class=\"ff5\">\u2019</span>operaz<span class=\"_ _0\"></span>ione <span class=\"_ _19\"> </span>desumibile <span class=\"_ _19\"> </span>dalle<span class=\"_ _43\"> </span>condizioni <span class=\"_ _6\"></span>contrattuali <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>significativamente <span class=\"_ _6\"></span>differente <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>mercato, <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>debito <span class=\"_ _6\"></span>viene<span class=\"_ _43\"> </span>inizialmente <span class=\"_ _10\"> </span>iscrit<span class=\"_ _0\"></span>to <span class=\"_ _19\"> </span>a <span class=\"_ _10\"> </span>un <span class=\"_ _19\"> </span>valore <span class=\"_ _19\"> </span>pari <span class=\"_ _10\"> </span>al <span class=\"_ _19\"> </span>valore <span class=\"_ _10\"> </span>attuale <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>flussi <span class=\"_ _10\"> </span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _10\"> </span>futuri,<span class=\"_ _43\"> </span>determinati <span class=\"_ _a\"> </span>applicando <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>mercato, <span class=\"_ _a\"> </span>e <span class=\"_ _11\"> </span>t<span class=\"_ _0\"></span>enuto <span class=\"_ _a\"> </span>conto <span class=\"_ _a\"> </span>degli <span class=\"_ _a\"> </span>eventuali <span class=\"_ _a\"> </span>costi <span class=\"_ _a\"> </span>di<span class=\"_ _43\"> </span>transazione.<span class=\"_ _43\"> </span>Il <span class=\"_ _1a\"></span>costo <span class=\"_ _1a\"></span>ammo<span class=\"_ _0\"></span>rtizzato <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _1a\"></span>calcolato <span class=\"_ _1b\"></span>rilevando <span class=\"_ _1a\"></span>lo <span class=\"_ _1a\"></span>sconto <span class=\"_ _1a\"></span>o <span class=\"_ _1b\"></span>il <span class=\"_ _1a\"></span>premio <span class=\"_ _1a\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>gli<span class=\"_ _43\"> </span>onorari <span class=\"_ _1c\"> </span>e <span class=\"_ _16\"> </span>costi <span class=\"_ _1c\"> </span>che <span class=\"_ _16\"> </span>fanno <span class=\"_ _1c\"> </span>parte <span class=\"_ _16\"> </span>integrante <span class=\"_ _16\"> </span>del <span class=\"_ _1c\"> </span>tasso <span class=\"_ _16\"> </span>di <span class=\"_ _1c\"> </span>interesse <span class=\"_ _1c\"> </span>e<span class=\"_ _2\"></span>ffettivo.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _1b\"></span>al <span class=\"_ _17\"> </span>tasso <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _1b\"></span>effettivo <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _17\"> </span>compreso <span class=\"_ _1b\"></span>tra <span class=\"_ _17\"> </span>gli <span class=\"_ _1b\"></span>oneri <span class=\"_ _1b\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _1b\"></span>nel<span class=\"_ _43\"> </span>prospetto del conto economico.<span class=\"_ _43\"> </span>Il <span class=\"_ _1b\"></span>valore <span class=\"_ _17\"> </span>dei <span class=\"_ _1b\"></span>debiti <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>ridotto <span class=\"_ _1b\"></span>successivamente <span class=\"_ _1b\"></span>per <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>ammontari <span class=\"_ _1b\"></span>pagati, <span class=\"_ _1b\"></span>sia <span class=\"_ _17\"> </span>a <span class=\"_ _1b\"></span>t<span class=\"_ _0\"></span>itolo <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>capitale sia di interessi.<span class=\"_ _43\"> </span>I <span class=\"_ _13\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>classificati <span class=\"_ _1a\"></span>fra <span class=\"_ _13\"></span>le <span class=\"_ _1a\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>correnti <span class=\"_ _13\"></span>se <span class=\"_ _1a\"></span>la <span class=\"_ _1a\"></span>scadenza <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _13\"></span>inferiore <span class=\"_ _1a\"></span>ai <span class=\"_ _13\"></span>12<span class=\"_ _43\"> </span>mesi <span class=\"_ _1b\"></span>successivi <span class=\"_ _1a\"></span>alla <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>bilancio <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>nel <span class=\"_ _1b\"></span>momento <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>cui <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>Gruppo <span class=\"_ _1b\"></span>non <span class=\"_ _1b\"></span><span class=\"ls10\">ha</span> <span class=\"_ _1a\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>iritto<span class=\"_ _43\"> </span>incondizionato di differire il loro pagamento per a<span class=\"_ _2\"></span>lmeno 12 mesi.<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _13\"></span>cessano <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>essere <span class=\"_ _13\"></span>rilevati <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>momento <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _13\"></span>loro <span class=\"_ _b\"></span>estinzione <span class=\"_ _13\"></span>o<span class=\"_ _43\"> </span>quando sono stati trasferiti a terzi tutti i rischi e gli<span class=\"_ _2\"></span> oneri relativi agli stessi.<span class=\"_ _43\"> </span>Strumenti derivati e contabilizzazione delle operazioni di copertura<span class=\"_ _43\"> </span>Le <span class=\"_ _11\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _11\"> </span>sono <span class=\"_ _f\"> </span>esposte <span class=\"_ _11\"> </span>primariamente <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>rischi <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _11\"> </span>derivanti <span class=\"_ _f\"> </span>da<span class=\"_ _43\"> </span>variazioni <span class=\"_ _17\"> </span>nei <span class=\"_ _17\"> </span>tassi <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>cambio. <span class=\"_ _17\"> </span>I <span class=\"_ _17\"> </span>rischi <span class=\"_ _17\"> </span>su <span class=\"_ _c\"> </span>tassi <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>erivano <span class=\"_ _1b\"></span>dai<span class=\"_ _43\"> </span>finanziamenti in essere; <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>er coprire <span class=\"_ _2\"></span>tali rischi \u00e8 p<span class=\"_ _2\"></span>olitica della Societ\u00e0 conv<span class=\"_ _2\"></span>ertire una parte<span class=\"_ _43\"> </span>dei <span class=\"_ _0\"></span>suoi <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>a b<span class=\"_ _0\"></span>ase <span class=\"_ _0\"></span>variabile in <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>fisso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>limitarne <span class=\"_ _0\"></span>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=\"_ _43\"> </span>strumenti finanziari che realizzano tale obiettivo come <span class=\"ff6\">cash flow hedge</span>.<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>non <span class=\"_ _b\"></span>detiene <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _b\"></span>derivati <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>carattere <span class=\"_ _0\"></span>speculativo<span class=\"_ _0\"></span>; <span class=\"_ _0\"></span>tuttavia<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>nei<span class=\"_ _43\"> </span>casi in cui gli <span class=\"_ _2\"></span>strumenti finanziari d<span class=\"_ _2\"></span>erivati non soddisfino t<span class=\"_ _2\"></span>utte le condizion<span class=\"_ _2\"></span>i previste per il<span class=\"_ _43\"> </span>trattamento contabile <span class=\"_ _0\"></span>degli strumenti finanziari derivat<span class=\"_ _0\"></span>i di copertura (<span class=\"_ _b\"></span><span class=\"ff6\">hedge accounting</span><span class=\"ls9\">)<span class=\"_ _43\"> </span></span>richieste dal <span class=\"_ _0\"></span>IFRS 9, le variazioni di <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span> di tali st<span class=\"_ _0\"></span>rumenti sono contabilizzate a conto<span class=\"_ _43\"> </span>economico come oneri o proventi finanziari.<span class=\"_ _43\"> </span>Gli strumenti <span class=\"_ _6\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _6\"></span>derivati sono inizialmente <span class=\"_ _6\"></span>rilevati al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> alla <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ata in <span class=\"_ _2\"></span>cui sono<span class=\"_ _43\"> </span></span></span>stipulati; successivamente tale <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span> <span class=\"_ _0\"></span>viene periodicamente misurato e contabilizzato<span class=\"_ _43\"> </span>in <span class=\"_ _0\"></span>relazione alle <span class=\"_ _0\"></span>caratteristiche e <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>conseguente <span class=\"_ _0\"></span>classificazione dello <span class=\"_ _0\"></span>strumento.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ai <span class=\"_ _0\"></span>fini<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>hedge accounting, le coperture sono classificate come:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>coperture <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>equo <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>fronte <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ri<span class=\"_ _2\"></span>schio <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>variazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>equo<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 o passivi<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>\u00e0 sottostante, <span class=\"_ _2\"></span>o di <span class=\"_ _2\"></span>un impegno ir<span class=\"_ _2\"></span>revocabile (fatta <span class=\"_ _2\"></span>eccezione per<span class=\"_ _43\"> </span>un rischio di valuta);<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>coperture di<span class=\"_ _2\"></span> flussi <span class=\"_ _2\"></span>finanziari se<span class=\"_ _2\"></span> sono <span class=\"_ _2\"></span>a fronte <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>esposizione alla variabilit\u00e0<span class=\"_ _2\"></span> dei <span class=\"_ _2\"></span>flussi<span class=\"_ _43\"> </span>finanziari <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>\u00e8 attribuibile <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>particolare <span class=\"_ _0\"></span>rischio associat<span class=\"_ _0\"></span>o a <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0 o <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _43\"> </span>rilevata o <span class=\"_ _b\"></span>a una <span class=\"_ _0\"></span>programmata <span class=\"_ _0\"></span>operazione <span class=\"_ _0\"></span>altamente p<span class=\"_ _0\"></span>robabile o <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>rischio d<span class=\"_ _0\"></span>i valuta<span class=\"_ _43\"> </span>in un impegno irrevocabile;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>coperture di un investim<span class=\"_ _2\"></span>ento netto in una impresa estera (<span class=\"_ _0\"></span><span class=\"ff6\">net investment hedge</span><span class=\"ls9\">).<span class=\"_ _43\"> </span></span>All<span class=\"ff5\">\u2019</span>avvio <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>copertura, <span class=\"_ _13\"></span>il <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _13\"></span>designa <span class=\"_ _1a\"></span>e <span class=\"_ _13\"></span>documenta <span class=\"_ _13\"></span>formalmente <span class=\"_ _13\"></span>il<span class=\"_ _43\"> </span>rapporto <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>copertura, <span class=\"_ _1a\"></span>cui <span class=\"_ _1a\"></span>intende <span class=\"_ _1a\"></span>applicare <span class=\"_ _1a\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>hedge <span class=\"_ _1a\"></span>accounting, <span class=\"_ _1a\"></span>i <span class=\"_ _1a\"></span>propri <span class=\"_ _1a\"></span>obiettivi <span class=\"_ _1a\"></span>nella<span class=\"_ _43\"> </span>gestione del rischio e la <span class=\"_ _2\"></span>strategia perseguita. <span class=\"_ _2\"></span>La documentazione include l<span class=\"ff5\">\u2019</span>identificazione<span class=\"_ _43\"> </span>dello <span class=\"_ _1a\"></span>strumento <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>copertura, <span class=\"_ _1a\"></span>dell<span class=\"ff5\">\u2019</span>elemento <span class=\"_ _1b\"></span>od <span class=\"_ _1a\"></span>operazione <span class=\"_ _1a\"></span>oggetto <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>copertura, <span class=\"_ _1a\"></span>della<span class=\"_ _43\"> </span>natura <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>rischio <span class=\"_ _17\"> </span>e <span class=\"_ _c\"> </span>delle <span class=\"_ _17\"> </span>modalit\u00e0 <span class=\"_ _17\"> </span>con <span class=\"_ _c\"> </span>cui <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>impresa <span class=\"_ _c\"> </span>intende <span class=\"_ _17\"> </span>valutare <span class=\"_ _17\"> </span>l<span class=\"ff5\">\u2019</span>ef<span class=\"_ _0\"></span>ficacia <span class=\"_ _17\"> </span>della<span class=\"_ _43\"> </span>copertura <span class=\"_ _c\"> </span>nel  co<span class=\"_ _2\"></span>mpensare <span class=\"_ _c\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _c\"> </span>alle <span class=\"_ _15\"> </span>variazioni <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _c\"> </span>valore <span class=\"_ _15\"> </span>equo <span class=\"_ _c\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>elemento<span class=\"_ _43\"> </span>coperto <span class=\"_ _1b\"></span>o <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1b\"></span>riconducib<span class=\"_ _0\"></span>ili <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>rischio <span class=\"_ _1b\"></span>coperto. <span class=\"_ _1b\"></span>Ci <span class=\"_ _1b\"></span>si <span class=\"_ _17\"> </span>attende <span class=\"_ _1b\"></span>che <span class=\"_ _1b\"></span>queste<span class=\"_ _43\"> </span>coperture siano altamente efficaci <span class=\"_ _2\"></span>nel compensare l<span class=\"ff5\">\u2019</span>esposizione dell<span class=\"ff5\">\u2019</span>elemento coperto a<span class=\"_ _43\"> </span>variazioni <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>valore <span class=\"_ _6\"></span>equo <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _7\"></span>finanziari <span class=\"_ _6\"></span>attribuibili <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>rischio <span class=\"_ _6\"></span>coperto; <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>valutazione<span class=\"_ _43\"> </span>del <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>atto <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>queste <span class=\"_ _6\"></span>coperture <span class=\"_ _7\"></span>si <span class=\"_ _6\"></span>siano <span class=\"_ _6\"></span>effettivamente <span class=\"_ _6\"></span>dimostrate <span class=\"_ _6\"></span>altamente <span class=\"_ _7\"></span>efficaci <span class=\"_ _6\"></span>viene<span class=\"_ _43\"> </span>svolta su base continuativa durante gli esercizi in cui sono state designate.<span class=\"_ _43\"> </span>Quando gli s<span class=\"_ _6\"></span>tru<span class=\"_ _0\"></span>menti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>hanno le c<span class=\"_ _2\"></span>aratteristiche <span class=\"_ _2\"></span>per essere <span class=\"_ _6\"></span>contabilizzati in <span class=\"_ _6\"></span>hed<span class=\"_ _0\"></span>ge<span class=\"_ _43\"> </span>accounting, si applicano i seguenti trattamenti contabili:<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _32\"> </span><span class=\"ff6\">cash <span class=\"_ _10\"> </span>flow <span class=\"_ _10\"> </span>hedge<span class=\"ff1\">: <span class=\"_ _19\"> </span>se <span class=\"_ _f\"> </span>uno <span class=\"_ _19\"> </span>strumento <span class=\"_ _f\"> </span>finanziario <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _10\"> </span>designato <span class=\"_ _10\"> </span>come <span class=\"_ _10\"> </span>copertura<span class=\"_ _43\"> </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=\"_ _a\"> </span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0  o  di <span class=\"_ _9\"> </span>una<span class=\"_ _43\"> </span>passivit\u00e0 iscritta in <span class=\"_ _0\"></span>bilancio o d<span class=\"_ _0\"></span>i una operazione <span class=\"_ _0\"></span>prevista altamente probabile e che<span class=\"_ _43\"> </span>potrebbe <span class=\"_ _b\"></span>avere <span class=\"_ _13\"></span>effetti <span class=\"_ _b\"></span>sul <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>economico, <span class=\"_ _13\"></span>la <span class=\"_ _b\"></span>porzione <span class=\"_ _b\"></span>efficace <span class=\"_ _b\"></span>degli <span class=\"_ _13\"></span>utili <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span>perdite  sullo  strume<span class=\"_ _2\"></span>nto  finanziario  \u00e8  rilevata<span class=\"_ _2\"></span>  nel  patrimonio  ne<span class=\"_ _2\"></span>tto<span class=\"_ _0\"></span>;  l<span class=\"ff5\">\u2019</span>utile  o  la<span class=\"_ _43\"> </span>perdita <span class=\"_ _f\"> </span>cumulati <span class=\"_ _10\"> </span>sono <span class=\"_ _f\"> </span>stornati <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _f\"> </span>patrimonio <span class=\"_ _f\"> </span>netto <span class=\"_ _f\"> </span>e <span class=\"_ _10\"> </span>contabilizzati <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>con<span class=\"_ _0\"></span>to<span class=\"_ _43\"> </span>economico nello stesso <span class=\"_ _2\"></span>periodo in cui l<span class=\"ff5\">\u2019</span>opera<span class=\"_ _2\"></span>zione oggetto di copertura i<span class=\"_ _6\"></span>nfluenza il<span class=\"_ _43\"> </span>conto economico; l<span class=\"ff5\">\u2019<span class=\"_ _2\"></span><span class=\"ff1\">utile o la<span class=\"_ _2\"></span> perdita <span class=\"_ _2\"></span>associati a<span class=\"_ _2\"></span> una c<span class=\"_ _2\"></span>opertura o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quella parte <span class=\"_ _2\"></span>della<span class=\"_ _43\"> </span></span></span>copertura <span class=\"_ _0\"></span>diventata <span class=\"_ _b\"></span>inefficace <span class=\"_ _0\"></span>sono <span class=\"_ _b\"></span>iscritti <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ando <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inefficacia<span class=\"_ _43\"> </span>\u00e8 rilevata;<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _32\"> </span><span class=\"ff6\">fair valu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>hedge<span class=\"ff1\">: <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>uno <span class=\"_ _2\"></span>strumento <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _6\"></span>derivato <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>designato come <span class=\"_ _6\"></span>copertura<span class=\"_ _43\"> </span></span></span></span>dell<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _1a\"></span>alle <span class=\"_ _1b\"></span>variazioni <span class=\"_ _13\"></span>del <span class=\"_ _1b\"></span>valore <span class=\"_ _1a\"></span>equo <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>un<span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1a\"></span>o <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _1a\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>di<span class=\"_ _43\"> </span>bilancio <span class=\"_ _1a\"></span>attribuibili <span class=\"_ _13\"></span>a <span class=\"_ _1a\"></span>un <span class=\"_ _1a\"></span>particolare <span class=\"_ _1a\"></span>rischio <span class=\"_ _1a\"></span>che <span class=\"_ _1a\"></span>pu\u00f2 <span class=\"_ _1a\"></span>determinare <span class=\"_ _1a\"></span>effetti <span class=\"_ _1a\"></span>sul <span class=\"_ _1a\"></span>conto<span class=\"_ _43\"> </span>economico, <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>utile <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>erdita <span class=\"_ _6\"></span>derivante <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _6\"></span>successive <span class=\"_ _2\"></span>valutazioni <span class=\"_ _6\"></span>del val<span class=\"_ _2\"></span>ore <span class=\"_ _6\"></span>eq<span class=\"_ _0\"></span>uo<span class=\"_ _43\"> </span>dello <span class=\"_ _1a\"></span>strumento <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>copertura <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>rilevati <span class=\"_ _1a\"></span>a <span class=\"_ _13\"></span>conto <span class=\"_ _1a\"></span>economico; <span class=\"_ _1a\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>utile <span class=\"_ _13\"></span>o <span class=\"_ _1a\"></span>la <span class=\"_ _1a\"></span>perdita<span class=\"_ _43\"> </span>sulla <span class=\"_ _0\"></span>posta <span class=\"_ _b\"></span>coperta, attribuib<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>coperto, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata <span class=\"_ _b\"></span>come <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore<span class=\"_ _43\"> </span>di carico di tale posta e in contropartita a conto e<span class=\"_ _2\"></span>conomico.<span class=\"_ _43\"> </span>Se <span class=\"_ _10\"> </span>uno <span class=\"_ _f\"> </span>strumento <span class=\"_ _f\"> </span>di <span class=\"_ _10\"> </span>copertura <span class=\"_ _10\"> </span>o <span class=\"_ _f\"> </span>una <span class=\"_ _10\"> </span>relazione <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>cop<span class=\"_ _0\"></span>ertura <span class=\"_ _f\"> </span>vengono <span class=\"_ _10\"> </span>chiusi, <span class=\"_ _f\"> </span>ma<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>operazione oggetto <span class=\"_ _2\"></span>di copertura no<span class=\"_ _2\"></span>n si \u00e8<span class=\"_ _2\"></span> ancora <span class=\"_ _2\"></span>realizzata, gli <span class=\"_ _2\"></span>utili e le <span class=\"_ _6\"></span>perdite cumulati,<span class=\"_ _43\"> </span>fino <span class=\"_ _17\"> </span>quel <span class=\"_ _17\"> </span>momento <span class=\"_ _c\"> </span>iscritti <span class=\"_ _1b\"></span>nel <span class=\"_ _c\"> </span>patrimonio <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>rilevati <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _1b\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>momento <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>relativa <span class=\"_ _6\"></span>operazione <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>realizza. <span class=\"_ _6\"></span>Se <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _6\"></span>non<span class=\"_ _43\"> </span>\u00e8 <span class=\"_ _13\"></span>pi\u00f9 <span class=\"_ _13\"></span>ritenuta <span class=\"_ _13\"></span>probabile, <span class=\"_ _b\"></span>gli <span class=\"_ _13\"></span>utili <span class=\"_ _13\"></span>o <span class=\"_ _1a\"></span>le <span class=\"_ _b\"></span>perdite <span class=\"_ _13\"></span>non <span class=\"_ _13\"></span>ancora <span class=\"_ _13\"></span>realizzati <span class=\"_ _13\"></span>sospesi <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>patrimonio<span class=\"_ _43\"> </span>netto sono rilevati a conto economico.<span class=\"_ _43\"> </span>Il <span class=\"_ _f\"> </span><span class=\"ff6\">fair <span class=\"_ _f\"> </span>value</span> <span class=\"_ _f\"> </span>degli <span class=\"_ _10\"> </span><span class=\"ff6\">Interest <span class=\"_ _f\"> </span>Rate <span class=\"_ _f\"> </span>Swaps</span> <span class=\"_ _f\"> </span>utilizzati <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>copertura <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>rischio <span class=\"_ _f\"> </span>tasso<span class=\"_ _43\"> </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=\"_ _43\"> </span>contratto <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>riferimento <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>bilancio, <span class=\"_ _6\"></span>tenendo <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>interesse <span class=\"_ _6\"></span>correnti<span class=\"_ _43\"> </span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>affidabilit\u00e0 creditizia <span class=\"_ _0\"></span>della controparte. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>equo dei <span class=\"_ _0\"></span>contratti di <span class=\"_ _0\"></span>swap <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>tassi<span class=\"_ _43\"> </span>d<span class=\"ff5\">\u2019</span>interesse \u00e8 determinato con riferimento al valore di mercato per strume<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ti similari.<span class=\"_ _43\"> </span>Le attivit\u00e0 <span class=\"_ _0\"></span>e passivit\u00e0 <span class=\"_ _0\"></span>finanziarie valutate al <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span>, <span class=\"_ _0\"></span>e in <span class=\"_ _0\"></span>particolare i <span class=\"_ _0\"></span>contratti derivati,<span class=\"_ _43\"> </span>sono <span class=\"_ _1a\"></span>classificate <span class=\"_ _13\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _13\"></span>tre <span class=\"_ _1a\"></span>livelli <span class=\"_ _1a\"></span>gerarchici <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>seguito <span class=\"_ _13\"></span>descritti, <span class=\"_ _1a\"></span>in <span class=\"_ _13\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _13\"></span>alla <span class=\"_ _1a\"></span>rilevanza <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>elle<span class=\"_ _43\"> </span>informazioni (input) utilizzate nella determinazio<span class=\"_ _2\"></span>ne del <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span> stesso. In particolare:<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>1: <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span>cui <span class=\"_ _b\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air <span class=\"_ _b\"></span>value</span> <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>determinato <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>dei<span class=\"_ _43\"> </span></span></span>prezzi quotati (non modificati) su mercati attivi per attivit\u00e0<span class=\"_ _2\"></span> o passivit\u00e0 identiche;<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>2:<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>e <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _1a\"></span>il <span class=\"_ _13\"></span>cui <span class=\"_ _1b\"></span><span class=\"ff6\">fair <span class=\"_ _13\"></span>value</span> <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1a\"></span>determinato <span class=\"_ _1a\"></span>sulla <span class=\"_ _13\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _13\"></span>di<span class=\"_ _43\"> </span></span></span>input  dive<span class=\"_ _2\"></span>rsi  da <span class=\"_ _c\"> </span>prezzi  quotati <span class=\"_ _c\"> </span>di  cui <span class=\"_ _15\"> </span>al <span class=\"_ _15\"> </span>Livello <span class=\"_ _c\"> </span>1,  ma <span class=\"_ _15\"> </span>osservabili <span class=\"_ _15\"> </span>direttamente  o<span class=\"_ _43\"> </span>indirettamente <span class=\"_ _10\"> </span>(quali <span class=\"_ _19\"> </span>principalmente: <span class=\"_ _10\"> </span>tassi <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>cambio <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>mercato <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>data <span class=\"_ _19\"> </span>di<span class=\"_ _43\"> </span>riferimento, <span class=\"_ _7\"></span>differ<span class=\"_ _0\"></span>enziali <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _6\"></span>attesi <span class=\"_ _7\"></span>tra <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>valute <span class=\"_ _6\"></span>interessate <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>volatilit\u00e0 <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>mercati<span class=\"_ _43\"> </span>di riferimento, tassi di interesse);<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>3: at<span class=\"_ _2\"></span>tivit\u00e0 <span class=\"_ _6\"></span>e passivi<span class=\"_ _2\"></span>t\u00e0 <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziarie <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value<span class=\"ff1\"> \u00e8<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>determinato <span class=\"_ _6\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>dati<span class=\"_ _43\"> </span></span></span></span></span>di input che non sono basati su dati di mercato osservabili.<span class=\"_ _43\"> </span>Cancellazione di passivit\u00e0 finanziarie<span class=\"_ _43\"> </span>Una passivit\u00e0 finanziaria <span class=\"_ _6\"></span>vien<span class=\"_ _0\"></span>e cancellata quando <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obb<span class=\"_ _0\"></span>ligazione so<span class=\"_ _2\"></span>ttostante la passivit\u00e0 \u00e8<span class=\"_ _43\"> </span>estinta, <span class=\"_ _9\"> </span>annu<span class=\"_ _0\"></span>llata  ovvero <span class=\"_ _a\"> </span>adempiuta.  Laddove <span class=\"_ _a\"> </span>una <span class=\"_ _a\"> </span>passivit\u00e0 <span class=\"_ _a\"> </span>finanziaria  esist<span class=\"_ _0\"></span>ente  sia<span class=\"_ _43\"> </span>sostituita <span class=\"_ _11\"> </span>da <span class=\"_ _11\"> </span>un<span class=\"ff5\">\u2019</span>altra <span class=\"_ _11\"> </span>dello <span class=\"_ _f\"> </span>stesso <span class=\"_ _a\"> </span>pre<span class=\"_ _0\"></span>statore, <span class=\"_ _a\"> </span>a <span class=\"_ _f\"> </span>condizioni <span class=\"_ _11\"> </span>sostanzialmente <span class=\"_ _11\"> </span>diverse,<span class=\"_ _43\"> </span>oppure <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>condizioni di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>esistente vengano <span class=\"_ _0\"></span>sostanzialmente modif<span class=\"_ _0\"></span>icate, tale<span class=\"_ _43\"> </span>scambio <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>modifica  viene <span class=\"_ _a\"> </span>trattato <span class=\"_ _a\"> </span>come  u<span class=\"_ _0\"></span>na  cancellazione <span class=\"_ _a\"> </span>contabile  d<span class=\"_ _0\"></span>ella  p<span class=\"_ _0\"></span>assivit\u00e0<span class=\"_ _43\"> </span>originale, <span class=\"_ _a\"> </span>accompagnata <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>alla <span class=\"_ _a\"> </span>rilevazione <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>una <span class=\"_ _a\"> </span>nuova <span class=\"_ _11\"> </span>passivit\u00e0, <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>iscrizione <span class=\"_ _a\"> </span>n<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>prospetto  del  conto  economico <span class=\"_ _15\"> </span>delle  eventuali  differenze  tra  i  valo<span class=\"_ _2\"></span>ri  contabili  della<span class=\"_ _43\"> </span>passivit\u00e0 estinta e di quella accesa.<span class=\"_ _43\"> </span>Debiti commerciali<span class=\"_ _43\"> </span>Tali <span class=\"_ _19\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>sono <span class=\"_ _10\"> </span>rilevate <span class=\"_ _19\"> </span>inizialmente <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span><span class=\"ff6\">fair <span class=\"_ _19\"> </span>value</span> <span class=\"_ _19\"> </span>del <span class=\"_ _10\"> </span>corrispettivo <span class=\"_ _19\"> </span>da <span class=\"_ _19\"> </span>pagare.<span class=\"_ _43\"> </span>Successivamente <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>debiti <span class=\"_ _13\"></span>vengono <span class=\"_ _13\"></span>valutati <span class=\"_ _13\"></span>utilizzando <span class=\"_ _1a\"></span>il <span class=\"_ _b\"></span>criter<span class=\"_ _0\"></span>io <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>ammortizzato<span class=\"_ _43\"> </span>determinato con il metodo dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _43\"> </span>Azioni proprie<span class=\"_ _43\"> </span>Le <span class=\"_ _f\"> </span>azioni <span class=\"_ _f\"> </span>proprie <span class=\"_ _f\"> </span>riacquistate <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>rilevate <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>cost<span class=\"_ _0\"></span>o <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>portate <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>diminuzione <span class=\"_ _f\"> </span>del<span class=\"_ _43\"> </span>patrimonio <span class=\"_ _1a\"></span>netto. <span class=\"_ _1a\"></span>L<span class=\"ff5\">\u2019</span>acquisto, <span class=\"_ _1a\"></span>la <span class=\"_ _1b\"></span>vendita <span class=\"_ _13\"></span>o <span class=\"_ _1a\"></span>la <span class=\"_ _1b\"></span>cancellazione <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>azioni <span class=\"_ _1a\"></span>proprie <span class=\"_ _1a\"></span>non <span class=\"_ _1a\"></span>danno<span class=\"_ _43\"> </span>origine <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>nessun <span class=\"_ _17\"> </span>profitto <span class=\"_ _1b\"></span>o <span class=\"_ _1b\"></span>perdita <span class=\"_ _1b\"></span>nel <span class=\"_ _1b\"></span>conto <span class=\"_ _17\"> </span>economico. <span class=\"_ _1b\"></span>La <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ifferenza <span class=\"_ _1a\"></span>tra <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>valore <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>acquisto <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>il <span class=\"_ _15\"> </span>corrispettivo, <span class=\"_ _17\"> </span>in <span class=\"_ _15\"> </span>caso <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>riemissione, <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _15\"> </span>rilevata <span class=\"_ _17\"> </span>nella <span class=\"_ _15\"> </span>riserva <span class=\"_ _c\"> </span>sovraprezzo<span class=\"_ _43\"> </span>azioni.<span class=\"_ _43\"> </span>Fondi per rischi e oneri<span class=\"_ _43\"> </span>Gli <span class=\"_ _b\"></span>accantonamenti <span class=\"_ _b\"></span>ai <span class=\"_ _0\"></span>fondi <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>effettuati <span class=\"_ _0\"></span>quando <span class=\"_ _13\"></span>il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>deve <span class=\"_ _b\"></span>far<span class=\"_ _43\"> </span>fronte <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>obbligazione at<span class=\"_ _0\"></span>tuale <span class=\"_ _0\"></span>(legale <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>implicita) <span class=\"_ _0\"></span>derivante <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>evento <span class=\"_ _0\"></span>passato, <span class=\"_ _0\"></span>ove<span class=\"_ _43\"> </span>sia <span class=\"_ _1a\"></span>probabile <span class=\"_ _1b\"></span>un <span class=\"_ _1a\"></span>esborso <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>risorse <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _1a\"></span>soddisfare <span class=\"_ _1a\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>una <span class=\"_ _1b\"></span>stima <span class=\"_ _1a\"></span>affidabile<span class=\"_ _43\"> </span>possa essere effettuata circa l<span class=\"ff5\">\u2019</span>ammontare dell<span class=\"ff5\">\u2019</span>obbligazione stessa.<span class=\"_ _43\"> </span>Quando il Gruppo ri<span class=\"_ _2\"></span>tiene che un acc<span class=\"_ _2\"></span>antonamento ai fondi<span class=\"_ _2\"></span> per rischi e<span class=\"_ _2\"></span> oneri debba esse<span class=\"_ _6\"></span>re<span class=\"_ _43\"> </span>in <span class=\"_ _6\"></span>parte o <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>tutto <span class=\"_ _2\"></span>rimborsato <span class=\"_ _6\"></span>o risarcito<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>(per <span class=\"_ _6\"></span>esempio <span class=\"_ _2\"></span>nel <span class=\"_ _6\"></span>caso di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>rischi <span class=\"_ _6\"></span>coperti <span class=\"_ _6\"></span>da polizze<span class=\"_ _43\"> </span>assicurative), <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>indennizzo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>rilevato <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>modo <span class=\"_ _6\"></span>distinto <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>separato <span class=\"_ _6\"></span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _7\"></span>e, <span class=\"_ _2\"></span>solo <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>caso<span class=\"_ _43\"> </span>in <span class=\"_ _9\"> </span>cui <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>rimborso  risulti <span class=\"_ _a\"> </span>virtualmente  certo, <span class=\"_ _a\"> </span>il  costo <span class=\"_ _a\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _9\"> </span>accant<span class=\"_ _0\"></span>onamento<span class=\"_ _43\"> </span>transita a conto economico al netto dell<span class=\"ff5\">\u2019</span>eventuale rimborso.<span class=\"_ _43\"> </span>Gli <span class=\"_ _13\"></span>accantonamenti <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>fondi <span class=\"_ _1a\"></span>in <span class=\"_ _b\"></span>ogge<span class=\"_ _0\"></span>tto <span class=\"_ _b\"></span>rich<span class=\"_ _0\"></span>iedono <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>stime, <span class=\"_ _13\"></span>basate <span class=\"_ _13\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esperienza<span class=\"_ _43\"> </span>storica <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>casi <span class=\"_ _0\"></span>assimilabili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>fatti <span class=\"_ _0\"></span>oggettivi <span class=\"_ _0\"></span>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=\"_ _43\"> </span>riferimento  alle <span class=\"_ _15\"> </span>passivit\u00e0  potenziali <span class=\"_ _15\"> </span>per  co<span class=\"_ _2\"></span>ntenziosi  in  esser<span class=\"_ _2\"></span>e,  la  c<span class=\"_ _2\"></span>ui  stima  coi<span class=\"_ _2\"></span>nvolge<span class=\"_ _43\"> </span>valutazioni <span class=\"_ _b\"></span>complesse <span class=\"_ _13\"></span>anche <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>natura <span class=\"_ _b\"></span>legale <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>che <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>ogge<span class=\"_ _b\"></span>tto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _13\"></span>diverso <span class=\"_ _13\"></span>grado <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span>incertezza <span class=\"_ _10\"> </span>in <span class=\"_ _19\"> </span>considera<span class=\"_ _2\"></span>zioni <span class=\"_ _10\"> </span>dei <span class=\"_ _19\"> </span>fatti <span class=\"_ _10\"> </span>oggetto <span class=\"_ _10\"> </span>del <span class=\"_ _19\"> </span>contenzioso,<span class=\"_ _2\"></span> <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _10\"> </span>legislazione <span class=\"_ _10\"> </span>e<span class=\"_ _43\"> </span>giurisdizione <span class=\"_ _1a\"></span>applicabile <span class=\"_ _13\"></span>e <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>altre <span class=\"_ _13\"></span>problematiche, <span class=\"_ _1a\"></span>la <span class=\"_ _1b\"></span>stima<span class=\"_ _2\"></span> <span class=\"_ _1a\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _1a\"></span>effettuata <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>base <span class=\"_ _1a\"></span>alla<span class=\"_ _43\"> </span>conoscenza <span class=\"_ _6\"></span>dei <span class=\"_ _2\"></span>fatti <span class=\"_ _6\"></span>oggettivi alla <span class=\"_ _7\"></span>data <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>redazione <span class=\"_ _6\"></span>del bilancio, <span class=\"_ _7\"></span>avuto rigu<span class=\"_ _2\"></span>ardo <span class=\"_ _2\"></span>anche <span class=\"_ _6\"></span>alle<span class=\"_ _43\"> </span>considerazioni espresse dai consulenti legali del Gruppo.<span class=\"_ _43\"> </span>Per  i <span class=\"_ _15\"> </span>contratti <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>cui <span class=\"_ _15\"> </span>costi  i<span class=\"_ _2\"></span>nevitabili  c<span class=\"_ _2\"></span>onnessi  al<span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>ad<span class=\"_ _0\"></span>empimento  d<span class=\"_ _2\"></span>ell<span class=\"ff5\">\u2019</span>obbligazione  sono<span class=\"_ _43\"> </span>superiori <span class=\"_ _30\"> </span>ai <span class=\"_ _2e\"> </span>benefici <span class=\"_ _30\"> </span>economici <span class=\"_ _30\"> </span>che <span class=\"_ _2e\"> </span>si <span class=\"_ _30\"> </span>suppone <span class=\"_ _30\"> </span>saranno <span class=\"_ _2e\"> </span>ottenibili <span class=\"_ _30\"> </span>dagli <span class=\"_ _2e\"> </span>stessi,<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _35\"> </span>contrattuale <span class=\"_ _35\"> </span>corrente <span class=\"_ _2d\"> </span>viene <span class=\"_ _35\"> </span>contabilizzata <span class=\"_ _35\"> </span>e <span class=\"_ _35\"> </span>valutata <span class=\"_ _35\"> </span>come <span class=\"_ _2d\"> </span>un<span class=\"_ _43\"> </span>accantonamento a un fondo.<span class=\"_ _43\"> </span>Trattamento di Fine Rapporto<span class=\"_ _43\"> </span>Il <span class=\"_ _7\"></span>Tratt<span class=\"_ _0\"></span>amento <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Fin<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>Rapporto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _7\"></span>definito <span class=\"_ _6\"></span>come <span class=\"_ _7\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>benefici <span class=\"_ _7\"></span>def<span class=\"_ _0\"></span>initi. <span class=\"_ _7\"></span>Il <span class=\"_ _7\"></span>cost<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>relativo <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _10\"> </span>determinato <span class=\"_ _f\"> </span>utilizzando <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>metodo <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _f\"> </span>pro<span class=\"_ _0\"></span>iezione <span class=\"_ _f\"> </span>dell<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _f\"> </span>di <span class=\"_ _10\"> </span>credito<span class=\"_ _43\"> </span>(<span class=\"ff6\">Projected  Unit <span class=\"_ _15\"> </span>Credit  Method</span>), <span class=\"_ _15\"> </span>effettuando  le <span class=\"_ _15\"> </span>valutazioni  attuariali  al<span class=\"_ _2\"></span>la  fine <span class=\"_ _15\"> </span>di  ogni<span class=\"_ _43\"> </span>esercizio e <span class=\"_ _b\"></span>con l<span class=\"ff5\">\u2019</span>addebito <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>stesse <span class=\"_ _0\"></span>al conto <span class=\"_ _0\"></span>economico. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>riflessa a <span class=\"_ _0\"></span>bilancio<span class=\"_ _43\"> </span>rappresenta <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>attuale <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>sar\u00e0 <span class=\"_ _11\"> </span>riconosciuta <span class=\"_ _a\"> </span>al <span class=\"_ _11\"> </span>termine <span class=\"_ _11\"> </span>del<span class=\"_ _43\"> </span>rapporto di lavoro.<span class=\"_ _43\"> </span>La <span class=\"_ _6\"></span>determinazione <span class=\"_ _7\"></span>della <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _7\"></span>iscritt<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>bilancio <span class=\"_ _7\"></span>in <span class=\"_ _6\"></span>ossequio <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>citato <span class=\"_ _7\"></span>principio <span class=\"_ _6\"></span>contabile<span class=\"_ _43\"> </span>coinvolge <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>effettuazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>stime <span class=\"_ _b\"></span>basate <span class=\"_ _b\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>assunzioni <span class=\"_ _0\"></span>statistiche <span class=\"_ _b\"></span>circa <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>accadimento <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>fatti futuri an<span class=\"_ _0\"></span>che soggettivi (tasso di mortalit\u00e0, rotazione <span class=\"_ _0\"></span>del personale, tassi di interesse<span class=\"_ _43\"> </span>per <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>attualizzazione, <span class=\"_ _a\"> </span>crescita <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>salari, <span class=\"_ _a\"> </span>ecc.): <span class=\"_ _9\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>tale <span class=\"_ _a\"> </span>processo <span class=\"_ _a\"> </span>gli <span class=\"_ _a\"> </span>Amministratori <span class=\"_ _a\"> </span>si<span class=\"_ _43\"> </span>avvalgono di attuari indipendenti.<span class=\"_ _43\"> </span>I <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>iani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>contributi d<span class=\"_ _0\"></span>efiniti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>imputati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>periodo<span class=\"_ _43\"> </span>in cui essi sono dovuti.<span class=\"_ _43\"> </span>A <span class=\"_ _c\"> </span>seguito <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _c\"> </span>modifiche <span class=\"_ _c\"> </span>sul <span class=\"_ _c\"> </span>trattamento <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>fine <span class=\"_ _c\"> </span>rapporto <span class=\"_ _c\"> </span>introdotte <span class=\"_ _c\"> </span>dalla <span class=\"_ _c\"> </span>Legge <span class=\"_ _15\"> </span>27<span class=\"_ _43\"> </span>dicembre <span class=\"_ _1a\"></span>20<span class=\"_ _0\"></span>06 <span class=\"_ _1a\"></span>n. <span class=\"_ _1b\"></span>296, <span class=\"_ _1a\"></span>la <span class=\"_ _1a\"></span>con<span class=\"_ _0\"></span>tabilizzazione <span class=\"_ _1a\"></span>prevista <span class=\"_ _1b\"></span>dallo <span class=\"_ _1a\"></span>IAS <span class=\"_ _1b\"></span>19 <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>le <span class=\"_ _17\"> </span><span class=\"ff6\">defined <span class=\"_ _1a\"></span>benefit<span class=\"_ _43\"> </span></span>obligation <span class=\"_ _6\"></span><span class=\"ff1\">(obbligazione <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _6\"></span>definiti) <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>rimasta <span class=\"_ _6\"></span>applicabile <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>sola <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>relativa<span class=\"_ _43\"> </span></span>al TFR <span class=\"_ _0\"></span>maturato fino al <span class=\"_ _0\"></span>31 dicembre 2006, poich<span class=\"_ _0\"></span>\u00e9 le quote <span class=\"_ _0\"></span>maturate dal 1<span class=\"_ _b\"></span>\u00b0 gennaio 2007<span class=\"_ _43\"> </span>vengono versate <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un<span class=\"ff5\">\u2019</span>entit\u00e0 separata <span class=\"_ _2\"></span>(Forma pensionistica <span class=\"_ _2\"></span>complementare <span class=\"_ _2\"></span>o Fondi <span class=\"_ _2\"></span>INPS)<span class=\"_ _43\"> </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>. <span class=\"_ _0\"></span>Di conseguenza il <span class=\"_ _0\"></span>TFR <span class=\"_ _0\"></span>maturato successivamente<span class=\"_ _43\"> </span>al 31 dicemb<span class=\"_ _0\"></span>re 2006 per tali <span class=\"_ _0\"></span>societ\u00e0 si configura come u<span class=\"_ _0\"></span>n <span class=\"ff6\">contribution benefit <span class=\"_ _0\"></span>plan </span>(piani<span class=\"_ _43\"> </span>a <span class=\"_ _1b\"></span>contributi <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>efiniti)<span class=\"ff6\"> <span class=\"_ _1b\"></span></span>e <span class=\"_ _1b\"></span>viene <span class=\"_ _1a\"></span>contabilizzato <span class=\"_ _1b\"></span>come <span class=\"_ _1a\"></span>costo <span class=\"_ _1b\"></span>nel <span class=\"_ _1b\"></span>periodo <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>maturazione. <span class=\"_ _1b\"></span>Di<span class=\"_ _43\"> </span>fatto, essendo il TFR interamente versato a fondi di previdenza, <span class=\"_ _b\"></span>le societ\u00e0 del Gruppo cui<span class=\"_ _43\"> </span>tale <span class=\"_ _6\"></span>legge <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>applicabile <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>hanno <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _7\"></span>ob<span class=\"_ _0\"></span>blighi <span class=\"_ _6\"></span>verso <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>dipendente <span class=\"_ _6\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _7\"></span>di i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>terruzione<span class=\"_ _43\"> </span>del  rapporto  lavor<span class=\"_ _2\"></span>ativo  per  le <span class=\"_ _c\"> </span>qu<span class=\"_ _0\"></span>ote  di <span class=\"_ _15\"> </span>TFR  m<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>urate  dopo <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entrata  i<span class=\"_ _2\"></span>n  vigore  d<span class=\"_ _2\"></span>ella<span class=\"_ _43\"> </span>modifica.<span class=\"_ _43\"> </span>Opzioni put &amp; call ed earn out<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>debiti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>comprendono <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>miglior <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _0\"></span>degli <span class=\"_ _1a\"></span><span class=\"ff6\">earn<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>out<span class=\"ff1\"> <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span></span></span>put &amp; call<span class=\"ff1\"> <span class=\"_ _2\"></span>stipulati con i <span class=\"_ _2\"></span>soci di mi<span class=\"_ _2\"></span>noranza delle so<span class=\"_ _2\"></span>ciet\u00e0 acquisite. Tali <span class=\"_ _6\"></span>passivit<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _43\"> </span></span>vengono <span class=\"_ _1b\"></span>rimisurate <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>ogni <span class=\"_ _17\"> </span>fine <span class=\"_ _1b\"></span>periodo <span class=\"_ _17\"> </span>e, <span class=\"_ _1b\"></span>ove <span class=\"_ _1b\"></span>necessario, <span class=\"_ _17\"> </span>con <span class=\"_ _1b\"></span>cadenza <span class=\"_ _1b\"></span>infrannuale, <span class=\"_ _17\"> </span><span class=\"ls1a\">o<span class=\"_ _43\"> </span></span>quando si verifica <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>evento che ne prevede la liquidazione e <span class=\"_ _0\"></span>i relativi effetti sono riflessi a<span class=\"_ _43\"> </span>conto <span class=\"_ _13\"></span>economico <span class=\"_ _13\"></span>tra <span class=\"_ _13\"></span>gli <span class=\"_ _b\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _b\"></span>o <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>proventi <span class=\"_ _13\"></span>finanziari, <span class=\"_ _13\"></span>unitamente <span class=\"_ _b\"></span>alla <span class=\"_ _1a\"></span>stima <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>costo <span class=\"_ _13\"></span>di<span class=\"_ _43\"> </span>attualizzazione delle citate passivit\u00e0 finanziarie.<span class=\"_ _43\"> </span>Long Term Incentive Plan<span class=\"_ _43\"> </span>Al <span class=\"_ _13\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>allineare <span class=\"_ _13\"></span>gli <span class=\"_ _1a\"></span>interessi <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>management <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>qu<span class=\"_ _0\"></span>elli <span class=\"_ _13\"></span>degli <span class=\"_ _1a\"></span>azionisti, <span class=\"_ _13\"></span>la <span class=\"_ _1a\"></span>Societ\u00e0 <span class=\"_ _13\"></span>ha<span class=\"_ _43\"> </span>stabilito <span class=\"_ _6\"></span>un piano <span class=\"_ _7\"></span>di ince<span class=\"_ _2\"></span>ntivazione <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>medio e<span class=\"_ _6\"></span> lungo <span class=\"_ _6\"></span>termine <span class=\"_ _2\"></span>che <span class=\"_ _6\"></span>collega <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>remuneraz<span class=\"_ _0\"></span>ione<span class=\"_ _43\"> </span>ai risultati.<span class=\"_ _43\"> </span>Con <span class=\"_ _17\"> </span>tale <span class=\"_ _1b\"></span>finalit\u00e0 <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>Con<span class=\"_ _0\"></span>siglio <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>Amministrazione <span class=\"_ _1b\"></span>ha <span class=\"_ _17\"> </span>approvato <span class=\"_ _17\"> </span>in <span class=\"_ _1b\"></span>data <span class=\"_ _17\"> </span>9 <span class=\"_ _1b\"></span>maggio <span class=\"_ _17\"> </span>2023,<span class=\"_ _43\"> </span>subordinatamente  all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avvio  delle <span class=\"_ _a\"> </span>negoziazioni  delle <span class=\"_ _a\"> </span>azioni  della <span class=\"_ _9\"> </span>So<span class=\"_ _0\"></span>ciet\u00e0  nel <span class=\"_ _9\"> </span>mercato<span class=\"_ _43\"> </span>regolamentato <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>Borsa <span class=\"_ _17\"> </span>It<span class=\"_ _0\"></span>aliana, <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>piano <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>incentivazione <span class=\"_ _17\"> </span>rivolto <span class=\"_ _17\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Amministratore<span class=\"_ _43\"> </span>Delegato e al<span class=\"_ _2\"></span> Consigliere <span class=\"_ _2\"></span>Delegato della Socie<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>\u00e0. Il <span class=\"_ _2\"></span>valore e il <span class=\"_ _6\"></span>ricon<span class=\"_ _0\"></span>oscimento di <span class=\"_ _2\"></span>tale piano<span class=\"_ _43\"> </span>di <span class=\"_ _6\"></span>incentivazione <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>legati <span class=\"_ _6\"></span>all<span class=\"ff5\">\u2019</span>apprezzamento <span class=\"_ _7\"></span>della <span class=\"_ _6\"></span>quot<span class=\"_ _0\"></span>azione <span class=\"_ _7\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>azione <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>Societ\u00e0,<span class=\"_ _43\"> </span>registrato <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _1a\"></span>un <span class=\"_ _1b\"></span>periodo <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>almeno <span class=\"_ _1b\"></span>30 <span class=\"_ _1b\"></span>giorni <span class=\"_ _1b\"></span>consecutivi <span class=\"_ _1a\"></span>sul <span class=\"_ _1b\"></span>mercat<span class=\"_ _0\"></span>o <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>negoziazione<span class=\"_ _43\"> </span>rispetto <span class=\"_ _c\"> </span>al <span class=\"_ _17\"> </span>prezzo <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IPO, <span class=\"_ _17\"> </span>durante <span class=\"_ _c\"> </span>il <span class=\"_ _17\"> </span>primo <span class=\"_ _17\"> </span>triennio <span class=\"_ _c\"> </span>di <span class=\"_ _17\"> </span>carica <span class=\"_ _c\"> </span>e/o <span class=\"_ _17\"> </span>durante <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>secondo<span class=\"_ _43\"> </span>triennio <span class=\"_ _6\"></span>di carica<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>rinnovo <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>cariche e<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>mancato <span class=\"_ _6\"></span>raggiungimento <span class=\"_ _6\"></span>degli obiettivi<span class=\"_ _43\"> </span>nel <span class=\"_ _6\"></span>corso <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>primo <span class=\"_ _6\"></span>triennio, <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>calcolarsi <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>corrispondersi <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>denaro <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _6\"></span>Societ\u00e0<span class=\"_ _43\"> </span>nel <span class=\"_ _2e\"> </span>corso <span class=\"_ _2f\"> </span>del <span class=\"_ _2e\"> </span>mese <span class=\"_ _2f\"> </span>successivo <span class=\"_ _2e\"> </span>alla <span class=\"_ _2f\"> </span>positiva <span class=\"_ _2e\"> </span>verifica <span class=\"_ _2f\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _2f\"> </span>parte <span class=\"_ _2f\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _2f\"> </span>Consiglio <span class=\"_ _2e\"> </span>di<span class=\"_ _43\"> </span>Amministrazione della avvenuta maturazione dell<span class=\"ff5\">\u2019</span>Incentivo a Lungo Termine.<span class=\"_ _43\"> </span>Il  piano  prevede  il  riconoscimento  di  Euro  5.250  migliaia  in  caso  di  apprezzament<span class=\"_ _2\"></span>o<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>Azione  pari  o<span class=\"_ _2\"></span>  superiore  al <span class=\"_ _15\"> </span>30%  e <span class=\"_ _15\"> </span>fino  al  4<span class=\"_ _2\"></span>9%;  il  riconoscimento <span class=\"_ _15\"> </span>di  un <span class=\"_ _15\"> </span>ulteriore<span class=\"_ _43\"> </span>ammontare  pari <span class=\"_ _a\"> </span>a  Eu<span class=\"_ _0\"></span>ro  3.500  migliaia <span class=\"_ _a\"> </span>in <span class=\"_ _9\"> </span>caso <span class=\"_ _a\"> </span>di <span class=\"_ _9\"> </span>apprezzamento <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Azione  p<span class=\"_ _0\"></span>ari  o<span class=\"_ _43\"> </span>superiore al 50% (per un totale ammontare compl<span class=\"_ _2\"></span>essivo di Euro 8.750 migliaia).<span class=\"_ _43\"> </span>Tale  piano  di  incentivazione <span class=\"_ _a\"> </span>ricade  nel  perimetro  di  applicazione  dello  IAS  19.  Tale<span class=\"_ _43\"> </span>passivit\u00e0 viene<span class=\"_ _2\"></span> ri<span class=\"_ _2\"></span>misurata <span class=\"_ _2\"></span>a ogni<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>periodo o<span class=\"_ _2\"></span> q<span class=\"_ _2\"></span>uando si <span class=\"_ _6\"></span>verifica l<span class=\"ff5\">\u2019</span>evento c<span class=\"_ _2\"></span>he n<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>prevede<span class=\"_ _43\"> </span>la <span class=\"_ _1a\"></span>liquidazione <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>i <span class=\"_ _1a\"></span>relativi <span class=\"_ _1a\"></span>effetti <span class=\"_ _1b\"></span>sono <span class=\"_ _1a\"></span>riflessi <span class=\"_ _1b\"></span>a <span class=\"_ _13\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _1a\"></span>economico <span class=\"_ _1a\"></span>tra <span class=\"_ _1b\"></span>i <span class=\"_ _1a\"></span>costi <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>servizi,<span class=\"_ _43\"> </span>rilevando <span class=\"_ _16\"> </span>tra <span class=\"_ _1c\"> </span>gli <span class=\"_ _16\"> </span>inter<span class=\"_ _2\"></span>essi <span class=\"_ _16\"> </span>passivi <span class=\"_ _16\"> </span>la <span class=\"_ _1c\"> </span>componente <span class=\"_ _16\"> </span>finanziaria <span class=\"_ _16\"> </span>relativa <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>costo<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attualizzazione, oltre alla relativa fiscalit\u00e0 anti<span class=\"_ _2\"></span>cipata.<span class=\"_ _43\"> </span>Nella <span class=\"_ _14\"> </span>determinazione <span class=\"_ _14\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>importo <span class=\"_ _14\"> </span>da <span class=\"_ _18\"> </span>accantonare <span class=\"_ _14\"> </span>per <span class=\"_ _18\"> </span>il <span class=\"_ _14\"> </span>piano <span class=\"_ _14\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _14\"> </span>incentivazione<span class=\"_ _43\"> </span>deliberato da parte del Consiglio di <span class=\"_ _0\"></span>Amministrazio<span class=\"_ _2\"></span>ne, il Gruppo <span class=\"_ _b\"></span>si \u00e8 avvalso di un esperto<span class=\"_ _43\"> </span>indipendente <span class=\"_ _16\"> </span>che <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>det<span class=\"_ _0\"></span>erminato <span class=\"_ _16\"> </span>il <span class=\"_ _1c\"> </span><span class=\"ff6\">fair <span class=\"_ _16\"> </span>value</span> <span class=\"_ _16\"> </span>dello <span class=\"_ _16\"> </span>strumento <span class=\"_ _16\"> </span>che <span class=\"_ _1c\"> </span>\u00e8 <span class=\"_ _16\"> </span>stato<span class=\"_ _43\"> </span>conseguentemente <span class=\"_ _0\"></span>contabilizzato <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>osservanza a <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>anto previsto <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS 19<span class=\"_ _0\"></span>.<span class=\"ff4 fs6\"> <span class=\"_ _0\"></span></span>Alla <span class=\"_ _0\"></span>data<span class=\"_ _43\"> </span>di <span class=\"_ _15\"> </span>valutazione; <span class=\"_ _15\"> </span>la <span class=\"_ _c\"> </span>quantificazione <span class=\"_ _15\"> </span>si <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _15\"> </span>basata <span class=\"_ _15\"> </span>su <span class=\"_ _c\"> </span>alcu<span class=\"_ _0\"></span>ne <span class=\"_ _c\"> </span>b<span class=\"_ _0\"></span>asi <span class=\"_ _c\"> </span>tecniche <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>state<span class=\"_ _43\"> </span>identificate dal perito in concordanza con il mana<span class=\"_ _2\"></span>gement.<span class=\"_ _43\"> </span>La <span class=\"_ _17\"> </span>met<span class=\"_ _0\"></span>odologia <span class=\"_ _17\"> </span>adottata <span class=\"_ _17\"> </span>per <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>stima <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _c\"> </span><span class=\"ff6\">fair <span class=\"_ _17\"> </span>value</span> <span class=\"_ _17\"> </span><span class=\"ff5\">segu<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>l\u2019imp<span class=\"_ _0\"></span>ostazione <span class=\"_ _c\"> </span><span class=\"ff6\">risk <span class=\"_ _17\"> </span>neutral<span class=\"_ _43\"> </span></span></span>tipicamente u<span class=\"_ _2\"></span>tilizzata <span class=\"_ _2\"></span>nella valu<span class=\"_ _2\"></span>tazione di <span class=\"_ _6\"></span>questi strumenti. <span class=\"_ _6\"></span>Per la <span class=\"_ _2\"></span>determinazione <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>stati <span class=\"_ _6\"></span>utilizzati <span class=\"_ _7\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ati <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>mercato <span class=\"_ _6\"></span>rilevati <span class=\"_ _7\"></span>alla <span class=\"_ _6\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>dalla <span class=\"_ _6\"></span>piattaforma<span class=\"_ _43\"> </span></span>\u201c<span class=\"ff1\">Eikon <span class=\"_ _b\"></span>Refinitiv</span>\u201d<span class=\"ff1\">. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>definizione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Premio <span class=\"_ _b\"></span>LTI <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>st<span class=\"_ _0\"></span>ata <span class=\"_ _b\"></span>misurata <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>tilizzando <span class=\"_ _b\"></span>la<span class=\"_ _43\"> </span></span>simulazione s<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ocastica <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>il Metodo <span class=\"_ _6\"></span>Monte Carlo <span class=\"_ _7\"></span>ch<span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>opportune <span class=\"_ _2\"></span>ipotesi, <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>a<span class=\"_ _43\"> </span>consentito <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>efinire <span class=\"_ _13\"></span>un <span class=\"_ _1b\"></span>consistente <span class=\"_ _1a\"></span>numero <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>scenari <span class=\"_ _1a\"></span>alternativi <span class=\"_ _1a\"></span>nell\u2019arco <span class=\"_ _1a\"></span>temporale<span class=\"_ _43\"> </span>considerato. <span class=\"_ _17\"> </span>In <span class=\"_ _1b\"></span>particolare, <span class=\"_ _1b\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _1b\"></span>ogni <span class=\"_ _17\"> </span>scenario <span class=\"_ _17\"> </span>la <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span><span class=\"ff5\">roiezione <span class=\"_ _1b\"></span>del <span class=\"_ _17\"> </span>prezzo <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ell\u2019azione <span class=\"_ _1b\"></span>viene<span class=\"_ _43\"> </span></span>effettuata <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>partire <span class=\"_ _19\"> </span>dal <span class=\"_ _19\"> </span>valore <span class=\"_ _14\"> </span>i<span class=\"_ _2\"></span>niziale, <span class=\"_ _19\"> </span>secondo <span class=\"_ _19\"> </span>un <span class=\"_ _14\"> </span>m<span class=\"_ _2\"></span>oto <span class=\"_ _19\"> </span>geometrico <span class=\"_ _19\"> </span>Browniano.<span class=\"_ _43\"> </span>Successivamente, <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _13\"></span>ciascun <span class=\"_ _1a\"></span>scenario <span class=\"_ _1a\"></span>simulato <span class=\"_ _13\"></span>alimentando <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>modello <span class=\"_ _13\"></span>valut<span class=\"_ _0\"></span>ativo, <span class=\"_ _13\"></span>si <span class=\"_ _1a\"></span>\u00e8<span class=\"_ _43\"> </span>provveduto <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>stimare l\u2019<span class=\"ff1\">a</span>pprezzamento <span class=\"_ _6\"></span>dell\u2019<span class=\"ff1\">azione <span class=\"_ _6\"></span>e di <span class=\"_ _6\"></span>conseguenza <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>relativo P<span class=\"_ _2\"></span>remio <span class=\"_ _2\"></span>LTI;<span class=\"_ _43\"> </span></span>si proce<span class=\"_ _2\"></span>de quin<span class=\"_ _2\"></span>di ad <span class=\"_ _6\"></span>attualizzare ciascun <span class=\"_ _6\"></span>valore sti<span class=\"_ _2\"></span>mato tramite<span class=\"_ _2\"></span> i <span class=\"_ _6\"></span>tassi <span class=\"ff6\">risk free</span> <span class=\"_ _6\"></span>della curva<span class=\"_ _43\"> </span>Interest <span class=\"_ _6\"></span>Rate S<span class=\"_ _2\"></span>wap <span class=\"_ _6\"></span>EUR <span class=\"_ _2\"></span>(pari <span class=\"_ _6\"></span>a 2,<span class=\"_ _2\"></span>207%) <span class=\"_ _6\"></span>determinando <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air <span class=\"_ _6\"></span>value<span class=\"ff1\"> <span class=\"_ _6\"></span>complessivo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>Premio<span class=\"_ _43\"> </span></span></span>LTI alla data di valutazione come media dei <span class=\"ff6\">payoff</span> scontati di tutti gli scenari.<span class=\"_ _43\"> </span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _6\"></span>2024 il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _6\"></span>accanton<span class=\"_ _0\"></span>ato <span class=\"_ _6\"></span>un i<span class=\"_ _6\"></span>mp<span class=\"_ _0\"></span>orto <span class=\"_ _6\"></span>pari a <span class=\"_ _6\"></span>Euro 343 <span class=\"_ _6\"></span>migliaia isc<span class=\"_ _2\"></span>ritto<span class=\"_ _43\"> </span>a conto economico, oltre alla relativa fiscalit\u00e0 anticipata pari a Euro <span class=\"ls7\">82</span> migliaia.<span class=\"_ _43\"> </span>Pagamenti basati su azioni<span class=\"_ _43\"> </span>Alcuni <span class=\"_ _6\"></span>dipendenti <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>(inclusi <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>dirigenti) <span class=\"_ _6\"></span>ricevon<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _6\"></span>remunerazione <span class=\"_ _6\"></span>sotto<span class=\"_ _43\"> </span>forma <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>basati <span class=\"_ _b\"></span>su <span class=\"_ _0\"></span>azioni; <span class=\"_ _b\"></span>pertanto, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipendenti <span class=\"_ _0\"></span>prestano <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>in <span class=\"_ _b\"></span>cambio di<span class=\"_ _43\"> </span>azioni.<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>operazioni <span class=\"_ _b\"></span>regolate <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>strumenti <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>capitale <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>determinato <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _1a\"></span><span class=\"ff6\">fair <span class=\"_ _13\"></span>value<span class=\"_ _43\"> </span></span>alla <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _19\"> </span>in <span class=\"_ _10\"> </span>cui <span class=\"_ _19\"> </span>l\u2019assegnazione <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _19\"> </span>effettuata <span class=\"_ _10\"> </span>utilizzando <span class=\"_ _19\"> </span>un <span class=\"_ _10\"> </span>metod<span class=\"_ _0\"></span>o <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>valutazione<span class=\"_ _43\"> </span>appropriato. <span class=\"_ _1b\"></span>Tale <span class=\"_ _17\"> </span>costo, <span class=\"_ _1b\"></span>assieme <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>corrispondente <span class=\"_ _1b\"></span>incremento <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>patrimonio <span class=\"_ _1b\"></span>netto, <span class=\"_ _1b\"></span>\u00e8<span class=\"_ _43\"> </span>rilevato <span class=\"_ _13\"></span>tra <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>costi <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>per<span class=\"_ _0\"></span>sonale <span class=\"_ _b\"></span>lu<span class=\"_ _0\"></span>ngo <span class=\"_ _13\"></span>il <span class=\"_ _b\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>soddisfatte <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>condizi<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>relative <span class=\"_ _1a\"></span>al <span class=\"_ _1a\"></span>raggiungimento <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>obiettivi <span class=\"_ _1a\"></span>e/o <span class=\"_ _1a\"></span>alla <span class=\"_ _13\"></span>prestazione <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>servizio. <span class=\"_ _13\"></span>I <span class=\"_ _1a\"></span>costi <span class=\"_ _1a\"></span>cumulati<span class=\"_ _43\"> </span>rilevati <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>fronte <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tali <span class=\"_ _13\"></span>operazioni <span class=\"_ _13\"></span>alla <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _b\"></span>di <span class=\"_ _1a\"></span>chiusura <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>ogni <span class=\"_ _13\"></span>esercizio <span class=\"_ _13\"></span>fino <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>di<span class=\"_ _43\"> </span>maturazione <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>commisurati <span class=\"_ _b\"></span>alla <span class=\"_ _13\"></span>scadenza <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>periodo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>maturaz<span class=\"_ _0\"></span>ione <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>alla <span class=\"_ _b\"></span>migliore<span class=\"_ _43\"> </span>stima del <span class=\"_ _0\"></span>numero di st<span class=\"_ _0\"></span>rumenti partecipativi che verranno <span class=\"_ _0\"></span>effettivamente a maturaz<span class=\"_ _0\"></span>ione.<span class=\"_ _43\"> </span>Il c<span class=\"_ _2\"></span>osto o <span class=\"_ _6\"></span>ricavo <span class=\"_ _2\"></span>nel pr<span class=\"_ _2\"></span>ospetto <span class=\"_ _2\"></span>dell\u2019utile/(perdita) <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>\u2019esercizio <span class=\"_ _6\"></span>rappresenta la <span class=\"_ _6\"></span>variazione del<span class=\"_ _43\"> </span>costo cumulato rilevato all\u2019inizio e alla fine dell\u2019e<span class=\"ff1\">sercizio.<span class=\"_ _43\"> </span></span>Le <span class=\"_ _b\"></span>condizioni <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>servizio <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>erformance <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>vengono <span class=\"_ _b\"></span>prese <span class=\"_ _b\"></span>in <span class=\"_ _13\"></span>considerazione <span class=\"_ _b\"></span>quanto<span class=\"_ _43\"> </span>viene <span class=\"_ _0\"></span>definito <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _b\"></span>value</span> <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>piano <span class=\"_ _b\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>assegnazione. <span class=\"_ _b\"></span>Si t<span class=\"_ _0\"></span>iene, <span class=\"_ _0\"></span>per\u00f2, <span class=\"_ _b\"></span>conto <span class=\"_ _0\"></span>della<span class=\"_ _43\"> </span>probabilit\u00e0 <span class=\"_ _1b\"></span>che <span class=\"_ _1a\"></span>queste <span class=\"_ _1b\"></span>condizioni <span class=\"_ _1b\"></span>vengano <span class=\"_ _1a\"></span>soddisfatte <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>efinire <span class=\"_ _1a\"></span>la <span class=\"_ _1b\"></span>miglior <span class=\"_ _1b\"></span>stima <span class=\"_ _1a\"></span>del<span class=\"_ _43\"> </span>numero di <span class=\"_ _0\"></span>strumenti di capitale che arriveranno a <span class=\"_ _0\"></span>maturazione. Le condizioni di <span class=\"_ _0\"></span>mercato<span class=\"_ _43\"> </span>sono <span class=\"_ _b\"></span>riflesse <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue</span> <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>assegn<span class=\"_ _0\"></span>azione. <span class=\"_ _0\"></span>Qua<span class=\"_ _0\"></span>lsiasi <span class=\"_ _0\"></span>altra <span class=\"_ _b\"></span>condizione <span class=\"_ _b\"></span>legata <span class=\"_ _b\"></span>al<span class=\"_ _43\"> </span>piano, <span class=\"_ _1b\"></span>che <span class=\"_ _1b\"></span>non <span class=\"_ _1b\"></span>comporti <span class=\"_ _1b\"></span><span class=\"ff5\">un\u2019obbl<span class=\"_ _0\"></span>igazione</span> <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>servizio, <span class=\"_ _1b\"></span>non <span class=\"_ _1b\"></span>viene <span class=\"_ _1b\"></span>considerata <span class=\"_ _1b\"></span>come <span class=\"_ _1b\"></span>una<span class=\"_ _43\"> </span>condizione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>maturazione. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>condizioni <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>maturazione <span class=\"_ _b\"></span>sono <span class=\"_ _0\"></span>riflesse <span class=\"_ _b\"></span>nel <span class=\"_ _13\"></span><span class=\"ff6\">fair <span class=\"_ _b\"></span>value<span class=\"_ _43\"> </span></span>nel <span class=\"_ _13\"></span>piano <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>comport<span class=\"_ _0\"></span>ano <span class=\"_ _b\"></span>l\u2019immediat<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contab<span class=\"_ _0\"></span>ilizzazione <span class=\"_ _b\"></span>del <span class=\"_ _1a\"></span>costo <span class=\"_ _b\"></span>del <span class=\"_ _1a\"></span>piano, <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>meno <span class=\"_ _13\"></span>che<span class=\"_ _43\"> </span>non vi siano anche delle condizioni di servizio o di performance. Nessun <span class=\"_ _1a\"></span>costo <span class=\"_ _13\"></span>viene <span class=\"_ _1a\"></span>rilevato <span class=\"_ _13\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>i <span class=\"_ _1a\"></span>diritti <span class=\"_ _13\"></span>che <span class=\"_ _1a\"></span>non <span class=\"_ _13\"></span>arrivan<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>a <span class=\"_ _1a\"></span>maturazione <span class=\"_ _1a\"></span>in <span class=\"_ _13\"></span>quanto <span class=\"_ _1a\"></span>non<span class=\"_ _43\"> </span>vengono <span class=\"_ _10\"> </span>soddisfatte <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>condizioni <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>performance. <span class=\"_ _f\"> </span>Quando <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>iritti <span class=\"_ _f\"> </span>includono <span class=\"_ _10\"> </span>una<span class=\"_ _43\"> </span>condizione <span class=\"_ _0\"></span>di mercato <span class=\"_ _0\"></span>o a <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na condiz<span class=\"_ _0\"></span>ione di <span class=\"_ _0\"></span>non mat<span class=\"_ _0\"></span>urazione, questi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>trattati come<span class=\"_ _43\"> </span>se <span class=\"_ _b\"></span>fossero <span class=\"_ _b\"></span>maturat<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>indipendentemente <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>fatto <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>condiz<span class=\"_ _0\"></span>ioni <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>mercato <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>altre<span class=\"_ _43\"> </span>condizioni <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>non <span class=\"_ _13\"></span>maturazione <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>soggiogano <span class=\"_ _13\"></span>siano <span class=\"_ _b\"></span>rispettate <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>meno, <span class=\"_ _b\"></span>fermo <span class=\"_ _13\"></span>restando<span class=\"_ _43\"> </span>che tutte le altre condizioni di performance devo<span class=\"_ _2\"></span>no essere soddisfatte.<span class=\"_ _43\"> </span>Se <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>condizioni <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>piano <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _b\"></span>modificate, <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>costo <span class=\"_ _b\"></span>minimo <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>rilevare <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span><span class=\"ff6\">fair <span class=\"_ _b\"></span>value<span class=\"_ _43\"> </span></span>alla data <span class=\"_ _0\"></span>di assegnazione in <span class=\"_ _0\"></span>assenza della <span class=\"_ _0\"></span>modifica del p<span class=\"_ _0\"></span>iano s<span class=\"_ _0\"></span>tesso, <span class=\"_ _0\"></span>nel presupposto che<span class=\"_ _43\"> </span>le <span class=\"_ _c\"> </span>condizioni <span class=\"_ _c\"> </span>originali <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>piano <span class=\"_ _c\"> </span>siano <span class=\"_ _15\"> </span>soddisfatte. <span class=\"_ _17\"> </span>Inoltre, <span class=\"_ _c\"> </span>si <span class=\"_ _c\"> </span>rileva <span class=\"_ _c\"> </span>un <span class=\"_ _c\"> </span>costo <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _17\"> </span>ogn<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>modifica <span class=\"_ _1a\"></span>che <span class=\"_ _1a\"></span>porti <span class=\"_ _1a\"></span>un <span class=\"_ _1a\"></span>aumento <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span><span class=\"ff6\">fair <span class=\"_ _13\"></span>value</span> <span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>otale <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>iano <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>agamento, <span class=\"_ _1a\"></span>o <span class=\"_ _1a\"></span>che <span class=\"_ _13\"></span>sia<span class=\"_ _43\"> </span>comunque <span class=\"_ _0\"></span>favorevole <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>dipendenti; <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>valu<span class=\"_ _0\"></span>tato <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>di<span class=\"_ _43\"> </span>modifica. <span class=\"_ _c\"> </span>Qua<span class=\"_ _0\"></span>ndo <span class=\"_ _c\"> </span>un <span class=\"_ _15\"> </span>piano <span class=\"_ _c\"> </span>viene <span class=\"_ _15\"> </span>cancellato <span class=\"_ _c\"> </span>dall\u2019entit\u00e0 <span class=\"_ _c\"> </span>o <span class=\"_ _15\"> </span>dalla <span class=\"_ _c\"> </span>controparte, <span class=\"_ _15\"> </span>qualsiasi<span class=\"_ _43\"> </span>elemento <span class=\"_ _c\"> </span>rimanente <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span><span class=\"ff6\">fair <span class=\"_ _c\"> </span>value</span> <span class=\"_ _c\"> </span>del <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>iano <span class=\"_ _c\"> </span>viene <span class=\"_ _17\"> </span>spesato <span class=\"_ _c\"> </span>immediatamente <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>conto<span class=\"_ _43\"> </span>economico.<span class=\"_ _43\"> </span>Utile per azione<span class=\"_ _43\"> </span>L\u2019utile <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>az<span class=\"_ _0\"></span>ione <span class=\"_ _b\"></span>viene <span class=\"_ _b\"></span>calcolato <span class=\"_ _13\"></span>dividendo <span class=\"_ _b\"></span>l\u2019utile <span class=\"_ _b\"></span>attribuibile <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ossessori <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>strumenti<span class=\"_ _43\"> </span>ordinari <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>dall\u2019entit\u00e0 <span class=\"_ _b\"></span>capogruppo <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>med<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>ponderata <span class=\"_ _b\"></span>delle <span class=\"_ _0\"></span>azioni <span class=\"_ _b\"></span>ordinarie<span class=\"_ _43\"> </span>in circolazione durante l\u2019esercizio.<span class=\"_ _43\"> </span>L\u2019utile <span class=\"_ _15\"> </span>per <span class=\"_ _c\"> </span>azione <span class=\"_ _15\"> </span>diluito <span class=\"_ _c\"> </span>viene <span class=\"_ _15\"> </span>calcolato <span class=\"_ _c\"> </span>dividendo <span class=\"_ _15\"> </span>l\u2019utile <span class=\"_ _c\"> </span>attribuibile <span class=\"_ _c\"> </span>ai <span class=\"_ _15\"> </span>possessori <span class=\"_ _c\"> </span>di<span class=\"_ _43\"> </span>strumenti <span class=\"_ _14\"> </span>ordinari <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>capitale <span class=\"_ _14\"> </span>(ag<span class=\"_ _2\"></span>giustato <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span>interessenze <span class=\"_ _14\"> </span>in <span class=\"_ _19\"> </span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _14\"> </span>privilegiate<span class=\"_ _43\"> </span>convertibili) <span class=\"_ _f\"> </span>per <span class=\"_ _10\"> </span>la <span class=\"_ _f\"> </span>media <span class=\"_ _10\"> </span>ponderata <span class=\"_ _f\"> </span>delle <span class=\"_ _10\"> </span>azioni <span class=\"_ _f\"> </span>ordinarie <span class=\"_ _10\"> </span>in <span class=\"_ _f\"> </span>circolazione <span class=\"_ _f\"> </span>durante<span class=\"_ _43\"> </span>l\u2019eserci<span class=\"ff1\">zio pi\u00f9 la media<span class=\"_ _2\"></span> ponderata delle azioni ord<span class=\"_ _2\"></span>inarie che potrebbero essere emesse<span class=\"_ _2\"></span> al<span class=\"_ _43\"> </span></span>momento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>conversione <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>azioni <span class=\"_ _b\"></span>ordinarie <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>tutte <span class=\"_ _0\"></span>le <span class=\"_ _b\"></span>potenziali <span class=\"_ _b\"></span>azioni <span class=\"_ _0\"></span>ordinarie <span class=\"_ _b\"></span>con<span class=\"_ _43\"> </span>effetto diluitivo.<span class=\"_ _43\"> </span>Iscrizione dei ricavi e dei proventi a conto economico<span class=\"_ _43\"> </span>La voce \u201cRicavi\u201d c<span class=\"_ _2\"></span>omprende i c<span class=\"_ _2\"></span>orrispettivi per ve<span class=\"_ _2\"></span>ndite di beni <span class=\"_ _2\"></span>a clienti <span class=\"_ _2\"></span>e per <span class=\"_ _2\"></span>prestazioni di<span class=\"_ _43\"> </span>servizi.<span class=\"_ _43\"> </span>I <span class=\"_ _1b\"></span>ricavi <span class=\"_ _1a\"></span>rappre<span class=\"_ _0\"></span>sentano <span class=\"_ _1a\"></span>il <span class=\"_ _1b\"></span>corrispettivo <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>cui <span class=\"_ _1a\"></span>si <span class=\"_ _1b\"></span>ha <span class=\"_ _1b\"></span>diritto <span class=\"_ _1a\"></span>in <span class=\"_ _1b\"></span>cambio <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>trasferimento <span class=\"_ _1a\"></span>al<span class=\"_ _43\"> </span>cliente <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>beni <span class=\"_ _6\"></span>e/o <span class=\"_ _6\"></span>servizi <span class=\"_ _6\"></span>promessi, <span class=\"_ _6\"></span>esclusi <span class=\"_ _6\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _7\"></span>riscossi <span class=\"_ _6\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>conto <span class=\"_ _7\"></span>di <span class=\"_ _2\"></span>terzi. <span class=\"_ _6\"></span>Il <span class=\"_ _6\"></span>Gruppo<span class=\"_ _43\"> </span>rileva <span class=\"_ _f\"> </span>i <span class=\"_ _10\"> </span>ricavi <span class=\"_ _f\"> </span>quando <span class=\"_ _f\"> </span>adempie <span class=\"_ _10\"> </span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _f\"> </span>prevista <span class=\"_ _f\"> </span>dal <span class=\"_ _10\"> </span>contratto, <span class=\"_ _f\"> </span>ossia <span class=\"_ _10\"> </span>quando<span class=\"_ _43\"> </span>trasferisce al cliente il controllo dei beni o dei servizi.<span class=\"_ _43\"> </span>Sulla  base  del  modell<span class=\"_ _2\"></span>o  a  cinque  fasi  introdotto  dall<span class=\"ff5\">\u2019</span>IFRS  15,  il<span class=\"_ _2\"></span>  Gruppo  procede  alla<span class=\"_ _43\"> </span>rilevazione dei ricavi nel momento in cui risultino soddisfatti i segue<span class=\"_ _2\"></span>nti criteri:<span class=\"_ _43\"> </span>1)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">le <span class=\"_ _1a\"></span>parti <span class=\"_ _13\"></span>hanno <span class=\"_ _b\"></span>ap<span class=\"_ _0\"></span>provato <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>contratto <span class=\"_ _13\"></span>(per <span class=\"_ _13\"></span>iscritto, <span class=\"_ _13\"></span>oralmente <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>rispetto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>altre<span class=\"_ _43\"> </span></span></span>pratiche <span class=\"_ _19\"> </span>commerciali <span class=\"_ _10\"> </span>abituali) <span class=\"_ _10\"> </span>e <span class=\"_ _19\"> </span>si <span class=\"_ _10\"> </span>sono <span class=\"_ _19\"> </span>impegnate <span class=\"_ _10\"> </span>a <span class=\"_ _19\"> </span>adempiere <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>rispettive<span class=\"_ _43\"> </span>obbligazioni; <span class=\"_ _7\"></span>esiste <span class=\"_ _6\"></span>quindi <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>accord<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>tra <span class=\"_ _6\"></span>le <span class=\"_ _7\"></span>parti <span class=\"_ _6\"></span>che <span class=\"_ _7\"></span>crea <span class=\"_ _6\"></span>diritti <span class=\"_ _6\"></span>e <span class=\"_ _7\"></span>obbligazioni <span class=\"_ _6\"></span>esigibili<span class=\"_ _43\"> </span>a prescindere dalla forma con la quale tale accor<span class=\"_ _2\"></span>do viene manifestato;<span class=\"_ _43\"> </span>2)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">i <span class=\"_ _b\"></span>diritti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>ciascuna <span class=\"_ _b\"></span>delle <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>quanto <span class=\"_ _0\"></span>riguarda <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>beni <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>servizi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rasferire <span class=\"_ _0\"></span>sono<span class=\"_ _43\"> </span></span></span>individuati;<span class=\"_ _43\"> </span>3)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">le condizioni di pagamento dei beni o servizi da trasferire sono identificate;<span class=\"_ _43\"> </span></span></span>4)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">il contratto ha sostanza commerciale; ed<span class=\"_ _43\"> </span></span></span>5)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">\u00e8 probabile che il Gr<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ppo ricever\u00e0 il <span class=\"_ _2\"></span>corrispettivo a <span class=\"_ _2\"></span>cui avr\u00e0 diri<span class=\"_ _2\"></span>tto in cambio <span class=\"_ _2\"></span>dei beni<span class=\"_ _43\"> </span></span></span>o servizi che saranno trasferiti al cliente.<span class=\"_ _43\"> </span>Se <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>corrispettivo <span class=\"_ _b\"></span>promesso <span class=\"_ _13\"></span>nel <span class=\"_ _b\"></span>contratto <span class=\"_ _13\"></span>include <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>importo <span class=\"_ _b\"></span>variabile, <span class=\"_ _13\"></span>il <span class=\"_ _b\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _13\"></span>stima<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>importo <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>corrispettivo <span class=\"_ _1a\"></span>al <span class=\"_ _1a\"></span>quale <span class=\"_ _1a\"></span>avr\u00e0 <span class=\"_ _1a\"></span>diritto <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>cambio <span class=\"_ _1b\"></span><span class=\"ls10\">de</span>l <span class=\"_ _13\"></span>trasferimento <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _13\"></span>beni <span class=\"_ _1a\"></span>al<span class=\"_ _43\"> </span>cliente.<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>ricavi <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contratti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>client<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>rilevati <span class=\"_ _13\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _13\"></span>del <span class=\"_ _b\"></span>trasferimento <span class=\"_ _b\"></span>temporale <span class=\"_ _b\"></span>del<span class=\"_ _43\"> </span>controllo <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>ben<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>e/o <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>servizi <span class=\"_ _b\"></span>al <span class=\"_ _13\"></span>cliente. <span class=\"_ _b\"></span>Nel <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>trasferimento <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>controllo<span class=\"_ _43\"> </span>avvenga <span class=\"_ _b\"></span>man <span class=\"_ _13\"></span>mano <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>bene <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>costruito <span class=\"_ _b\"></span>o <span class=\"_ _13\"></span>che <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>servizi <span class=\"_ _b\"></span>vengono <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>si, <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>ricavi <span class=\"_ _b\"></span>vengono<span class=\"_ _43\"> </span>rilevati <span class=\"_ _b\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff6\">over <span class=\"_ _b\"></span>time</span>\u201d, <span class=\"_ _b\"></span>ossia <span class=\"_ _b\"></span>con <span class=\"_ _13\"></span>l\u2019<span class=\"ff1\">avanzamento <span class=\"_ _b\"></span>graduale <span class=\"_ _b\"></span>delle <span class=\"_ _13\"></span>attivit\u00e0; <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>caso, <span class=\"_ _b\"></span>invece, <span class=\"_ _b\"></span>in<span class=\"_ _43\"> </span></span>cui il <span class=\"_ _2\"></span>trasferimento del <span class=\"_ _2\"></span>controllo n<span class=\"_ _2\"></span>on avvenga ma<span class=\"_ _2\"></span>n mano c<span class=\"_ _2\"></span>he il <span class=\"_ _6\"></span>bene \u00e8 costruito <span class=\"_ _2\"></span>o i <span class=\"_ _2\"></span>servizi<span class=\"_ _43\"> </span>vengono  resi,  i  ricavi <span class=\"_ _15\"> </span>vengono  rilevati <span class=\"_ _15\"> </span>\u201c<span class=\"ff6\">at  a  point  in  time</span>\u201d,  ossia  al<span class=\"_ _2\"></span>  momento  della<span class=\"_ _43\"> </span>consegna <span class=\"_ _0\"></span>finale del b<span class=\"_ _0\"></span>ene o <span class=\"_ _0\"></span>al completamento <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>erogazione <span class=\"_ _0\"></span>delle prestazioni <span class=\"_ _0\"></span>di servizi.<span class=\"_ _43\"> </span>Per <span class=\"_ _1a\"></span>valutare <span class=\"_ _1a\"></span>l<span class=\"ff5\">\u2019avanzamento <span class=\"_ _1a\"></span>delle <span class=\"_ _1a\"></span>commesse <span class=\"_ _13\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff6\">over <span class=\"_ _1a\"></span>time</span>\u201d, <span class=\"_ _1a\"></span>la <span class=\"_ _1a\"></span>Societ\u00e0 <span class=\"_ _1a\"></span>ha <span class=\"_ _1a\"></span>scelto <span class=\"_ _13\"></span>il <span class=\"_ _1b\"></span>criterio<span class=\"_ _43\"> </span></span>della percentuale di avan<span class=\"_ _2\"></span>zamento valutata con la <span class=\"_ _2\"></span>metodologia del <span class=\"ff6\">cost to cost</span>. Quando \u00e8<span class=\"_ _43\"> </span>probabile  c<span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>totale <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>costi <span class=\"_ _15\"> </span>di  c<span class=\"_ _2\"></span>ommessa <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>vita <span class=\"_ _15\"> </span>intera <span class=\"_ _15\"> </span>superi <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>totale <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>ei  ricavi<span class=\"_ _43\"> </span>corrispondenti <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>vita <span class=\"_ _17\"> </span>intera, <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>perdita <span class=\"_ _17\"> </span>potenziale <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>rilevata <span class=\"_ _17\"> </span>immediatamente <span class=\"_ _17\"> </span>a <span class=\"_ _c\"> </span>conto<span class=\"_ _43\"> </span>economico.<span class=\"_ _43\"> </span>I <span class=\"_ _11\"> </span>contributi <span class=\"_ _11\"> </span>in <span class=\"_ _f\"> </span>conto <span class=\"_ _11\"> </span>capitale <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>conto <span class=\"_ _f\"> </span>esercizio <span class=\"_ _a\"> </span>sono <span class=\"_ _f\"> </span>rilevati <span class=\"_ _11\"> </span>quando <span class=\"_ _11\"> </span>sussiste <span class=\"_ _11\"> </span>la<span class=\"_ _43\"> </span>ragionevole <span class=\"_ _c\"> </span>certezza <span class=\"_ _15\"> </span>ch<span class=\"_ _2\"></span>e <span class=\"_ _c\"> </span>essi <span class=\"_ _15\"> </span>saranno <span class=\"_ _c\"> </span>ricevuti <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>le <span class=\"_ _15\"> </span>condizioni <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>essi <span class=\"_ _15\"> </span>riferite <span class=\"_ _c\"> </span>risultano<span class=\"_ _43\"> </span>soddisfatte. <span class=\"_ _17\"> </span>Nel <span class=\"_ _1b\"></span>caso <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _1b\"></span>contributi <span class=\"_ _1b\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _1b\"></span>conto <span class=\"_ _17\"> </span>capitale <span class=\"_ _1b\"></span>il <span class=\"_ _17\"> </span>relativo <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>nominale<span class=\"_ _b\"></span> <span class=\"_ _1b\"></span>viene<span class=\"_ _43\"> </span>sospeso <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>ed \u00e8 <span class=\"_ _b\"></span>accreditato a <span class=\"_ _0\"></span>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=\"_ _43\"> </span>delle attivit\u00e0 a cui si riferiscono.<span class=\"_ _43\"> </span>I contributi in conto esercizio vengono rilevati con un <span class=\"_ _0\"></span>criterio sistematico negli esercizi in<span class=\"_ _43\"> </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=\"_ _43\"> </span>Costi e spese<span class=\"_ _43\"> </span>I <span class=\"_ _1b\"></span>costi <span class=\"_ _17\"> </span>sono <span class=\"_ _1b\"></span>riconosciuti <span class=\"_ _1b\"></span>a <span class=\"_ _17\"> </span>conto <span class=\"_ _1b\"></span>economico <span class=\"_ _17\"> </span>quando <span class=\"_ _1b\"></span>relativi <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>beni <span class=\"_ _17\"> </span>e <span class=\"_ _1b\"></span>servizi <span class=\"_ _1b\"></span>venduti <span class=\"_ _1b\"></span>o<span class=\"_ _43\"> </span>consumati <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"> </span>periodo <span class=\"_ _f\"> </span>o <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _11\"> </span>rip<span class=\"_ _0\"></span>artizione <span class=\"_ _11\"> </span>sistematica <span class=\"_ _f\"> </span>ovvero <span class=\"_ _f\"> </span>quando <span class=\"_ _11\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _f\"> </span>si <span class=\"_ _11\"> </span>possa<span class=\"_ _43\"> </span>identificare l<span class=\"ff5\">\u2019</span>utilit\u00e0 futura degli stessi.<span class=\"_ _43\"> </span>Dividendi, proventi e oneri di na<span class=\"_ _2\"></span>tura finanziaria<span class=\"_ _43\"> </span>I <span class=\"_ _6\"></span>dividendi <span class=\"_ _6\"></span>distribuiti <span class=\"_ _6\"></span>costituiscono <span class=\"_ _2\"></span>movimento <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _7\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui s<span class=\"_ _6\"></span>on<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>approvati dall<span class=\"ff5\">\u2019</span>Assemblea degli Azionisti.<span class=\"_ _43\"> </span>I <span class=\"_ _f\"> </span>dividendi <span class=\"_ _f\"> </span>ricevuti <span class=\"_ _11\"> </span>sono <span class=\"_ _f\"> </span>rilevati <span class=\"_ _11\"> </span>quando <span class=\"_ _f\"> </span>sorge <span class=\"_ _f\"> </span>il <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _11\"> </span>a <span class=\"_ _f\"> </span>riceverne <span class=\"_ _f\"> </span>il<span class=\"_ _43\"> </span>pagamento.<span class=\"_ _43\"> </span>I <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>roventi <span class=\"_ _c\"> </span>e <span class=\"_ _15\"> </span>gli <span class=\"_ _c\"> </span>oneri <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>natura <span class=\"_ _c\"> </span>finanziaria <span class=\"_ _15\"> </span>sono <span class=\"_ _c\"> </span>riconosciuti <span class=\"_ _15\"> </span>in<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>base <span class=\"_ _c\"> </span>alla <span class=\"_ _15\"> </span>competenza<span class=\"_ _43\"> </span>temporale.<span class=\"_ _43\"> </span>Imposte sul reddito<span class=\"_ _43\"> </span>Le imposte del periodo rappresentano la somma delle imposte correnti e differite.<span class=\"_ _43\"> </span>Le imposte corr<span class=\"_ _2\"></span>enti sono <span class=\"_ _2\"></span>basate sul <span class=\"_ _2\"></span>risultato imponibile <span class=\"_ _2\"></span>del periodo. Il <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>ddito <span class=\"_ _2\"></span>imponibile<span class=\"_ _43\"> </span>differisce dal risultato riportato nel conto economico poich\u00e9 esclude componenti positivi<span class=\"_ _43\"> </span>e <span class=\"_ _2\"></span>negativi <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>saranno <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>assabili <span class=\"_ _6\"></span>o deducibili <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>altri <span class=\"_ _6\"></span>esercizi ed <span class=\"_ _2\"></span>esclude <span class=\"_ _2\"></span>inoltre <span class=\"_ _6\"></span>voci che <span class=\"_ _6\"></span>non<span class=\"_ _43\"> </span>saranno mai <span class=\"_ _0\"></span>tassabili o <span class=\"_ _0\"></span>deducibili. La <span class=\"_ _0\"></span>passivit\u00e0 per imposte <span class=\"_ _0\"></span>correnti \u00e8 calcolata <span class=\"_ _0\"></span>seguendo<span class=\"_ _43\"> </span>le norme fiscali in vigore alla data di bilancio.<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _1b\"></span>differite <span class=\"_ _17\"> </span>sono <span class=\"_ _1b\"></span>le <span class=\"_ _17\"> </span>imposte <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>ci <span class=\"_ _17\"> </span>si <span class=\"_ _1b\"></span>aspetta <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>pagare <span class=\"_ _17\"> </span>o <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>recuperare <span class=\"_ _17\"> </span>sulle<span class=\"_ _43\"> </span>differenze temporanee fra il <span class=\"_ _0\"></span>valore contabile delle attivit\u00e0 e delle passivit\u00e0 d<span class=\"_ _0\"></span>i bilancio e il<span class=\"_ _43\"> </span>corrispondente valore f<span class=\"_ _0\"></span>iscale. Le passivit\u00e0 fiscali differ<span class=\"_ _0\"></span>ite sono genera<span class=\"_ _0\"></span>lmente rilevate p<span class=\"_ _0\"></span>er<span class=\"_ _43\"> </span>tutte le d<span class=\"_ _0\"></span>ifferenze temporanee imponibili, ment<span class=\"_ _0\"></span>re le attivit\u00e0 <span class=\"_ _0\"></span>fiscali differite sono <span class=\"_ _0\"></span>rilevate<span class=\"_ _43\"> </span>nella <span class=\"_ _b\"></span>misura <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>ritenga <span class=\"_ _0\"></span>probabile <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>vi <span class=\"_ _b\"></span>saranno <span class=\"_ _0\"></span>risultati <span class=\"_ _b\"></span>fiscali <span class=\"_ _b\"></span>imponibili <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>futuro<span class=\"_ _43\"> </span>che <span class=\"_ _b\"></span>consentano <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>differenze <span class=\"_ _0\"></span>temp<span class=\"_ _0\"></span>oranee <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>educibili. <span class=\"_ _0\"></span>Il <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>carico <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span>attivit\u00e0 fiscali differite \u00e8 rivisto a ogn<span class=\"_ _0\"></span>i data di bilancio e <span class=\"_ _0\"></span>ridotto nella misura in cui non <span class=\"_ _0\"></span>sia<span class=\"_ _43\"> </span>pi\u00f9 <span class=\"_ _1b\"></span>probabile <span class=\"_ _1b\"></span>l<span class=\"ff5\">\u2019</span>esistenza <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>sufficienti <span class=\"_ _1a\"></span>redditi <span class=\"_ _1b\"></span>imponibili <span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _1a\"></span>consentire <span class=\"_ _1b\"></span>in <span class=\"_ _1a\"></span>tutto <span class=\"_ _1b\"></span>o <span class=\"_ _1b\"></span>in<span class=\"_ _43\"> </span>parte il recupero di tali attivit\u00e0.<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>imposte <span class=\"_ _1b\"></span>differite <span class=\"_ _1b\"></span>sono <span class=\"_ _1b\"></span>calcolate <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _1b\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>aliquota <span class=\"_ _1a\"></span>fiscale <span class=\"_ _17\"> </span>che <span class=\"_ _1b\"></span>ci <span class=\"_ _1b\"></span>si <span class=\"_ _1b\"></span>aspetta <span class=\"_ _1b\"></span>sar\u00e0 <span class=\"_ _17\"> </span>in<span class=\"_ _43\"> </span>vigore <span class=\"_ _1a\"></span>al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>realizzo <span class=\"_ _1a\"></span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1a\"></span>o <span class=\"_ _1a\"></span>dell<span class=\"ff5\">\u2019</span>estinzione <span class=\"_ _13\"></span>della <span class=\"_ _1a\"></span>passivit\u00e0. <span class=\"_ _13\"></span>Le <span class=\"_ _1a\"></span>imposte<span class=\"_ _43\"> </span>differite sono <span class=\"_ _2\"></span>imputate direttamente <span class=\"_ _2\"></span>al conto eco<span class=\"_ _2\"></span>nomico, a eccez<span class=\"_ _2\"></span>ione di <span class=\"_ _2\"></span>quelle relative a<span class=\"_ _43\"> </span>voci <span class=\"_ _1a\"></span>rilevate <span class=\"_ _1b\"></span>direttamente <span class=\"_ _1a\"></span>a <span class=\"_ _1b\"></span>patrimonio <span class=\"_ _1a\"></span>netto, <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>qual <span class=\"_ _1b\"></span>caso <span class=\"_ _1a\"></span>anche <span class=\"_ _1b\"></span>le <span class=\"_ _1a\"></span>relative <span class=\"_ _1a\"></span>imposte<span class=\"_ _43\"> </span>differite sono anch<span class=\"ff5\">\u2019</span>esse imputate al patrimonio netto.<span class=\"_ _43\"> </span>Dexelance <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>esercitato, <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _b\"></span>consolidante,<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _b\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>gime<span class=\"_ _43\"> </span>fiscale del consolidato fiscale n<span class=\"_ _0\"></span>azionale disciplinato dall<span class=\"ff5\">\u2019</span>art<span class=\"_ _0\"></span>. 117 e seg. del DPR 91<span class=\"_ _0\"></span>7/1986<span class=\"_ _43\"> </span>(\u201cTUIR\u201d), <span class=\"_ _0\"></span>che <span class=\"_ _b\"></span>consente <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>determinare <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019<span class=\"ff1\">IRES <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _0\"></span>imponibile <span class=\"_ _0\"></span>corrispondente <span class=\"_ _b\"></span>alla<span class=\"_ _43\"> </span></span>somma <span class=\"_ _17\"> </span>algebrica <span class=\"_ _17\"> </span>degli <span class=\"_ _17\"> </span>imponibili <span class=\"_ _17\"> </span>positivi <span class=\"_ _c\"> </span>e <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>egativi <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>singole <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>partecipanti.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>accordo  di<span class=\"_ _2\"></span>  consolidato <span class=\"_ _15\"> </span>\u00e8  sta<span class=\"_ _2\"></span>to  sti<span class=\"_ _2\"></span>pulato  i<span class=\"_ _2\"></span>n  d<span class=\"_ _2\"></span>ata  4 <span class=\"_ _15\"> </span>ottobre <span class=\"_ _15\"> </span>2018 <span class=\"_ _15\"> </span>con  le<span class=\"_ _2\"></span>  controllate<span class=\"_ _43\"> </span>Gervasoni, <span class=\"_ _1b\"></span>Meridiani <span class=\"_ _17\"> </span>e <span class=\"_ _1b\"></span>Cenacchi <span class=\"_ _17\"> </span>International; <span class=\"_ _1b\"></span>dal <span class=\"_ _17\"> </span>2020 <span class=\"_ _17\"> </span>ne <span class=\"_ _1b\"></span>fanno <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _1b\"></span>anche <span class=\"_ _1b\"></span>Davide<span class=\"_ _43\"> </span>Groppi, <span class=\"_ _a\"> </span>Saba <span class=\"_ _a\"> </span>Italia <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>M<span class=\"_ _0\"></span>odar, <span class=\"_ _a\"> </span>dal <span class=\"_ _a\"> </span>20<span class=\"_ _0\"></span>21 <span class=\"_ _a\"> </span>Flexalighting<span class=\"ls12\">, <span class=\"_ _11\"> </span></span>dal <span class=\"_ _a\"> </span>2023 <span class=\"_ _11\"> </span>Gamma <span class=\"_ _a\"> </span>Arredamenti<span class=\"_ _43\"> </span>International e dal 2024 Cubo Design e Turri.<span class=\"_ _43\"> </span>Operazioni in valuta estera<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>valute di<span class=\"_ _2\"></span>verse dall<span class=\"ff5\">\u2019</span>Euro <span class=\"_ _6\"></span>sono i<span class=\"_ _2\"></span>nizialmente <span class=\"_ _6\"></span>rilevate ai <span class=\"_ _6\"></span>cambi <span class=\"_ _6\"></span>alle date <span class=\"_ _6\"></span>delle<span class=\"_ _43\"> </span>stesse. Alla data di bila<span class=\"_ _2\"></span>ncio le attivit\u00e0<span class=\"_ _2\"></span> e le passivit\u00e0 monetarie<span class=\"_ _2\"></span> denominate nelle succita<span class=\"_ _2\"></span>te<span class=\"_ _43\"> </span>valute sono convertite ai cambi correnti a t<span class=\"_ _0\"></span>ale data. Le at<span class=\"_ _0\"></span>tivit\u00e0 non monetarie valutate al<span class=\"_ _43\"> </span>costo <span class=\"_ _1b\"></span>storico <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>enominate <span class=\"_ _1a\"></span>in <span class=\"_ _1b\"></span>valuta <span class=\"_ _1a\"></span>estera <span class=\"_ _1a\"></span>sono <span class=\"_ _1b\"></span>convertite <span class=\"_ _1a\"></span>ai <span class=\"_ _1b\"></span>cambi <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>essere <span class=\"_ _1b\"></span>alla <span class=\"_ _1a\"></span>data<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>operazione, <span class=\"_ _f\"> </span>senza <span class=\"_ _f\"> </span>alcun <span class=\"_ _f\"> </span>adeguamento <span class=\"_ _f\"> </span>ai <span class=\"_ _f\"> </span>cambi <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>fine <span class=\"_ _10\"> </span>per<span class=\"_ _0\"></span>iodo; <span class=\"_ _f\"> </span>le <span class=\"_ _f\"> </span>poste <span class=\"_ _f\"> </span>non<span class=\"_ _43\"> </span>monetarie <span class=\"_ _0\"></span>iscritte al <span class=\"_ _b\"></span><span class=\"ff6\">fair value</span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>valuta <span class=\"_ _0\"></span>estera <span class=\"_ _0\"></span>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=\"_ _43\"> </span>alla data di determinazione di tale valore.<span class=\"_ _43\"> </span>Le <span class=\"_ _11\"> </span>differenze <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>cambio <span class=\"_ _a\"> </span>emergenti <span class=\"_ _11\"> </span>dalla <span class=\"_ _a\"> </span>regolazione <span class=\"_ _11\"> </span>delle <span class=\"_ _11\"> </span>poste <span class=\"_ _a\"> </span>monetarie <span class=\"_ _11\"> </span>e <span class=\"_ _a\"> </span>dalla<span class=\"_ _43\"> </span>riesposizione <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>stesse <span class=\"_ _b\"></span>ai <span class=\"_ _13\"></span>cambi <span class=\"_ _b\"></span>correnti <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>periodo <span class=\"_ _13\"></span>sono <span class=\"_ _b\"></span>imputate <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>conto<span class=\"_ _43\"> </span>economico del periodo.<span class=\"_ _43\"> </span>Valutazioni discrezionali e stime contabili significative<span class=\"_ _43\"> </span>La  redazione  del  bilancio  e  delle  relative  note  esplicative  in  applicaz<span class=\"_ _0\"></span>ione  degli  IFRS<span class=\"_ _43\"> </span>richiede <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>Amministratori <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>effettuazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>stime <span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>i assu<span class=\"_ _0\"></span>nzioni che <span class=\"_ _0\"></span>hanno<span class=\"_ _43\"> </span>effetto <span class=\"_ _1a\"></span>sui <span class=\"_ _1a\"></span>valori <span class=\"_ _13\"></span>delle <span class=\"_ _1a\"></span>attivit\u00e0 <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>di <span class=\"_ _13\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>sull<span class=\"ff5\">\u2019</span>informativa <span class=\"_ _1a\"></span>relativa <span class=\"_ _1a\"></span>ad<span class=\"_ _43\"> </span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _b\"></span>potenziali <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>bilancio. <span class=\"_ _13\"></span>Le <span class=\"_ _b\"></span>stime <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>assunzioni <span class=\"_ _b\"></span>ut<span class=\"_ _0\"></span>ilizzate <span class=\"_ _b\"></span>sono<span class=\"_ _43\"> </span>basate sull<span class=\"ff5\">\u2019</span>esperienza e su altri fattori considerati rilevanti. I risultati che si consuntivano<span class=\"_ _43\"> </span>a posteriori potrebbero perci\u00f2 differire da tali st<span class=\"_ _0\"></span>ime. Le stime e le assunzioni son<span class=\"_ _0\"></span>o riviste<span class=\"_ _43\"> </span>periodicamente <span class=\"_ _c\"> </span>e <span class=\"_ _15\"> </span>gli <span class=\"_ _17\"> </span>effetti <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>ogni <span class=\"_ _c\"> </span>variazione <span class=\"_ _c\"> </span>a <span class=\"_ _15\"> </span>esse <span class=\"_ _c\"> </span>apportate <span class=\"_ _c\"> </span>sono <span class=\"_ _c\"> </span>riflessi <span class=\"_ _15\"> </span>a <span class=\"_ _c\"> </span>conto<span class=\"_ _43\"> </span>economico nel <span class=\"_ _6\"></span>periodo in <span class=\"_ _2\"></span>cui avvie<span class=\"_ _2\"></span>ne la <span class=\"_ _6\"></span>revisione di <span class=\"_ _2\"></span>stima, se la<span class=\"_ _2\"></span> revisio<span class=\"_ _2\"></span>ne stessa <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>effetti<span class=\"_ _43\"> </span>solo su <span class=\"_ _2\"></span>tale periodo, <span class=\"_ _2\"></span>oppure nei <span class=\"_ _2\"></span>periodi s<span class=\"_ _2\"></span>uccessivi se <span class=\"_ _2\"></span>la revisione <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>a effe<span class=\"_ _2\"></span>tti sia sul periodo<span class=\"_ _43\"> </span>corrente sia su quelli futuri.<span class=\"_ _43\"> </span>Le <span class=\"_ _1a\"></span>principali <span class=\"_ _1a\"></span>assunzioni <span class=\"_ _13\"></span>degli <span class=\"_ _1a\"></span>Ammin<span class=\"_ _0\"></span>istratori <span class=\"_ _13\"></span>utilizzate <span class=\"_ _1a\"></span>nel <span class=\"_ _1a\"></span>processo <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>applicazione <span class=\"_ _1a\"></span>dei<span class=\"_ _43\"> </span>principi contabili riguardo <span class=\"_ _0\"></span>al futuro <span class=\"_ _0\"></span>e che potrebbero dare lu<span class=\"_ _0\"></span>ogo a rettifiche significative<span class=\"_ _43\"> </span>di <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>passivit\u00e0 <span class=\"_ _1b\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _1b\"></span>periodo <span class=\"_ _1b\"></span>successivo <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>quello <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>riferimento <span class=\"_ _1b\"></span>sono<span class=\"_ _43\"> </span>descritte <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>riferimento <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>sin<span class=\"_ _0\"></span>goli <span class=\"_ _b\"></span>criteri <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>valutazione.<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>asato <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>proprie<span class=\"_ _43\"> </span>stime <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>assunz<span class=\"_ _0\"></span>ioni <span class=\"_ _b\"></span>su <span class=\"_ _13\"></span>parametri <span class=\"_ _b\"></span>disponibili <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>della <span class=\"_ _b\"></span>preparazione <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>bilancio<span class=\"_ _43\"> </span>consolidato.  T<span class=\"_ _2\"></span>uttavia,  le<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>attuali  circost<span class=\"_ _2\"></span>anze  e <span class=\"_ _c\"> </span>assunzioni  s<span class=\"_ _6\"></span>u<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>eventi <span class=\"_ _15\"> </span>futuri <span class=\"_ _15\"> </span>potrebbero<span class=\"_ _43\"> </span>modificarsi <span class=\"_ _1a\"></span>a <span class=\"_ _1a\"></span>causa <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>cambiamenti <span class=\"_ _1a\"></span>nel <span class=\"_ _1a\"></span>mercato <span class=\"_ _1a\"></span>o <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>accadimenti <span class=\"_ _13\"></span>non <span class=\"_ _1b\"></span>controllabili <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>Gruppo. Tali eventuali cambiamenti sono riflessi nelle assunzioni quando ac<span class=\"_ _2\"></span>cadono.<span class=\"_ _43\"> </span>Le principali stime operate dal Gruppo riguardano:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">la recuperabilit\u00e0 del valore di attivit\u00e0 non correnti immateriali;<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">la stima del <span class=\"_ _0\"></span>prezzo differito <span class=\"_ _0\"></span>(<span class=\"ff6\">earn out</span><span class=\"ls9\">) <span class=\"_ _0\"></span></span>e dell<span class=\"ff5\">\u2019</span>esercizio delle opzioni put <span class=\"_ _0\"></span>correlate alle<span class=\"_ _43\"> </span></span></span>operazioni di aggregazione aziendale perfezionate nel corso dei<span class=\"_ _2\"></span> diversi esercizi;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">le <span class=\"_ _17\"> </span>stime <span class=\"_ _c\"> </span>relative <span class=\"_ _17\"> </span>al <span class=\"_ _c\"> </span>piano <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>incentivazione <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>medio <span class=\"_ _c\"> </span>lungo <span class=\"_ _17\"> </span>termine <span class=\"_ _c\"> </span>che <span class=\"_ _1b\"></span>colle<span class=\"_ _0\"></span>ga <span class=\"_ _17\"> </span>la<span class=\"_ _43\"> </span></span></span>remunerazione <span class=\"_ _6\"></span>ai risul<span class=\"_ _2\"></span>tati <span class=\"_ _2\"></span>(c.d. <span class=\"_ _6\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff6\">Long <span class=\"_ _6\"></span>Te<span class=\"_ _0\"></span>rm <span class=\"_ _6\"></span>Incentive <span class=\"_ _2\"></span>Plan<span class=\"ff5 ls8\">\u201d)</span><span class=\"ff1\"> <span class=\"_ _6\"></span>e al <span class=\"_ _6\"></span>piano <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>Performance<span class=\"_ _43\"> </span></span></span>Shares;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff5\">le passivit\u00e0 finanziarie verso locatori e l\u2019iscrizione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span><span class=\"ff1\">relativi diritt</span>i d\u2019uso;<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">gli accantonamenti per obsolescenza di magazzino.<span class=\"_ _43\"> </span></span></span>Avviamento e marchi a vita utile indefinita<span class=\"_ _43\"> </span>Con <span class=\"_ _2\"></span>particolare <span class=\"_ _6\"></span>riferimento all<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>marchi, <span class=\"_ _2\"></span>entrambi <span class=\"_ _6\"></span>a vita <span class=\"_ _6\"></span>utile <span class=\"_ _2\"></span>indefinita, gli<span class=\"_ _43\"> </span>stessi  vengono <span class=\"_ _15\"> </span>sottoposti <span class=\"_ _15\"> </span>a  veri<span class=\"_ _2\"></span>fica <span class=\"_ _15\"> </span>circa  event<span class=\"_ _2\"></span>uali  perdite <span class=\"_ _c\"> </span>di  valore <span class=\"_ _15\"> </span>con  periodicit\u00e0<span class=\"_ _43\"> </span>almeno annuale; detta <span class=\"_ _0\"></span>verifica richiede una st<span class=\"_ _0\"></span>ima del valore d<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>uso dell<span class=\"ff5\">\u2019</span>unit\u00e0 generatrice<span class=\"_ _43\"> </span>di flussi finanziari cui \u00e8 attribuito l<span class=\"ff5\">\u2019</span>avviamento e il marchio.<span class=\"_ _43\"> </span>Una  riduz<span class=\"_ _0\"></span>ione  di <span class=\"_ _a\"> </span>valore  si  verif<span class=\"_ _0\"></span>ica  quando <span class=\"_ _9\"> </span>il <span class=\"_ _a\"> </span>valore <span class=\"_ _9\"> </span>contabile <span class=\"_ _a\"> </span>di  un<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0  o <span class=\"_ _a\"> </span>unit\u00e0<span class=\"_ _43\"> </span>generatrice di flussi<span class=\"_ _2\"></span> di cassa eccede il <span class=\"_ _2\"></span>proprio valore recuperabile, c<span class=\"_ _2\"></span>he \u00e8 il <span class=\"_ _2\"></span>maggiore tra il<span class=\"_ _43\"> </span>suo <span class=\"ff6\">fair value</span> dedotti i costi di vendita e il suo valore d<span class=\"ff5\">\u2019</span>uso.<span class=\"_ _43\"> </span>Il <span class=\"ff6\">fair value</span> meno i costi di ve<span class=\"_ _2\"></span>ndita \u00e8 l<span class=\"ff5\">\u2019</span>ammontare ottenibile dalla vendita di un<span class=\"ff5\">\u2019</span>attivit\u00e0 o<span class=\"_ _43\"> </span>di <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _0\"></span>gen<span class=\"_ _0\"></span>eratrice di <span class=\"_ _b\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _b\"></span>in una <span class=\"_ _b\"></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=\"_ _43\"> </span>disponibili, dedotti i costi della dismissione.<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>calcolo <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>asato <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>modello <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _0\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa. <span class=\"_ _b\"></span>I<span class=\"_ _43\"> </span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _b\"></span>sono d<span class=\"_ _0\"></span>erivati d<span class=\"_ _0\"></span>al <span class=\"_ _b\"></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=\"_ _b\"></span>quello <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>(2025-2027<span class=\"_ _0\"></span><span class=\"ls21\">)<span class=\"_ _43\"> </span></span>e <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>includono <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ristrutturazione <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>quali <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>non <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>ancora <span class=\"_ _7\"></span>impegnato<span class=\"_ _43\"> </span>o <span class=\"_ _14\"> </span>investimen<span class=\"_ _2\"></span>ti <span class=\"_ _14\"> </span>futuri <span class=\"_ _19\"> </span>rilevanti <span class=\"_ _14\"> </span>ch<span class=\"_ _2\"></span>e <span class=\"_ _14\"> </span>incre<span class=\"_ _2\"></span>menteranno <span class=\"_ _19\"> </span>i <span class=\"_ _14\"> </span>risultati <span class=\"_ _19\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _14\"> </span>i<span class=\"_ _2\"></span>nclusa<span class=\"_ _43\"> </span>nell<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _15\"> </span>generatrice <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>flussi <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>cassa <span class=\"_ _c\"> </span>oggetto <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>valutazione. <span class=\"_ _c\"> </span>Il  valor<span class=\"_ _2\"></span>e <span class=\"_ _15\"> </span>recuperabile<span class=\"_ _43\"> </span>dipende <span class=\"_ _1a\"></span>sensibilmente <span class=\"_ _1a\"></span>dal <span class=\"_ _1b\"></span>tasso <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>sconto <span class=\"_ _1a\"></span>ut<span class=\"_ _0\"></span>ilizzato <span class=\"_ _1a\"></span>nel <span class=\"_ _1a\"></span>modello <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>attualizzazione <span class=\"_ _1a\"></span>dei<span class=\"_ _43\"> </span>flussi di <span class=\"_ _6\"></span>cassa, cos\u00ec c<span class=\"_ _2\"></span>ome <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ai fl<span class=\"_ _2\"></span>ussi di <span class=\"_ _6\"></span>cassa attesi i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span> f<span class=\"_ _2\"></span>uturo e <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>tasso di <span class=\"_ _6\"></span>crescita utilizzato<span class=\"_ _43\"> </span>per l<span class=\"ff5\">\u2019</span>estrapolazione.<span class=\"_ _43\"> </span>Al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _7\"></span>2024 <span class=\"_ _6\"></span><span class=\"ff5\">il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ell\u2019avviamento <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span><span class=\"ff1 ls7\">134<span class=\"ls0\">.811 <span class=\"_ _6\"></span>migliaia <span class=\"_ _7\"></span>mentre<span class=\"_ _43\"> </span></span></span></span>il valore dei marchi \u00e8 di euro <span class=\"ls7\">57</span>.461 migliaia. Maggiori dettagli sono forniti alla Nota 1.<span class=\"_ _43\"> </span>Prezzo di esercizio d<span class=\"_ _2\"></span>elle opzioni p<span class=\"_ _2\"></span>ut spettanti agli azionisti d<span class=\"_ _2\"></span>i minoranza e prezzo d<span class=\"_ _2\"></span>ifferito<span class=\"_ _43\"> </span>(earn out) per l<span class=\"ffa\">\u2019</span>acquisto di quote di minoranza<span class=\"_ _43\"> </span>Le  acquisizioni  delle <span class=\"_ _a\"> </span>societ\u00e0  del  Gruppo  perfezionate  nel <span class=\"_ _9\"> </span>corso  d<span class=\"_ _0\"></span>egli  ultimi  esercizi<span class=\"_ _43\"> </span>usualmente  si  ar<span class=\"_ _2\"></span>ticolano  in  un <span class=\"_ _15\"> </span>percorso  che <span class=\"_ _15\"> </span>prevede  la<span class=\"_ _2\"></span>  costituzione <span class=\"_ _15\"> </span>di  una  socie<span class=\"_ _2\"></span>t\u00e0<span class=\"_ _43\"> </span>veicolo, <span class=\"_ _13\"></span>finalizzata <span class=\"_ _13\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisto <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>societ\u00e0 <span class=\"_ _13\"></span>t<span class=\"_ _0\"></span>arg<span class=\"_ _2\"></span>et <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>la <span class=\"_ _13\"></span>successiva <span class=\"_ _13\"></span>fusione <span class=\"_ _1a\"></span>inversa <span class=\"_ _13\"></span>della<span class=\"_ _43\"> </span>societ\u00e0 <span class=\"_ _f\"> </span>veicolo <span class=\"_ _11\"> </span>n<span class=\"_ _0\"></span>ella <span class=\"_ _11\"> </span>societ\u00e0 <span class=\"_ _f\"> </span>target. <span class=\"_ _f\"> </span>Il <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>rezzo <span class=\"_ _11\"> </span>di <span class=\"_ _f\"> </span>acquisto <span class=\"_ _f\"> </span>prevede <span class=\"_ _11\"> </span>n<span class=\"_ _0\"></span>ormalmente <span class=\"_ _11\"> </span>il<span class=\"_ _43\"> </span>riconoscimento <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span><span class=\"ff6\">earn <span class=\"_ _b\"></span>out</span>, <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>liquidarsi <span class=\"_ _b\"></span>entro <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>certo <span class=\"_ _b\"></span>arco <span class=\"_ _0\"></span>temporale <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>prezzo<span class=\"_ _43\"> </span>con parametri pred<span class=\"_ _2\"></span>efiniti. L<span class=\"ff5\">\u2019<span class=\"ff6\">earn ou<span class=\"_ _2\"></span>t<span class=\"ff1\"> \u00e8 infatti direttamente <span class=\"_ _2\"></span>legato alle pe<span class=\"_ _2\"></span>rformance della<span class=\"_ _43\"> </span></span></span></span>societ\u00e0  target, <span class=\"_ _15\"> </span>normalmente <span class=\"_ _15\"> </span>l<span class=\"ff5\">\u2019</span>EBITDA  e  la <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>osizione  fi<span class=\"_ _2\"></span>nanziaria  netta <span class=\"_ _15\"> </span>come  de<span class=\"_ _2\"></span>finite<span class=\"_ _43\"> </span>contrattualmente <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>i, <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=\"_ _b\"></span>consuntivo risp<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>alle<span class=\"_ _43\"> </span>stime contenute nel business plan della societ\u00e0 target.<span class=\"_ _43\"> </span>Le acquisizioni <span class=\"_ _2\"></span>sono talvolta <span class=\"_ _6\"></span>tot<span class=\"_ _0\"></span>alitarie, m<span class=\"_ _6\"></span>a in taluni <span class=\"_ _2\"></span>casi prevedono <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>acquisizione iniziale<span class=\"_ _43\"> </span>della <span class=\"_ _0\"></span>quot<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>maggioranza <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>meccanismo <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span><span class=\"ff6\">put <span class=\"_ _b\"></span>&amp; <span class=\"_ _0\"></span>call</span> <span class=\"_ _b\"></span>(put <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>avore <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>venditore <span class=\"_ _0\"></span>e<span class=\"_ _43\"> </span>call <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>favore <span class=\"_ _15\"> </span>dell<span class=\"ff5\">\u2019</span>acquirente) <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>l<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _15\"> </span>della <span class=\"_ _15\"> </span>successiva <span class=\"_ _15\"> </span>quota <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>minoranza.<span class=\"_ _43\"> </span>Anche <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>q<span class=\"_ _0\"></span>uota <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>minoranza <span class=\"_ _13\"></span>passa <span class=\"_ _13\"></span>attraverso <span class=\"_ _13\"></span>una <span class=\"_ _1a\"></span>definizione <span class=\"_ _13\"></span>contrattuale<span class=\"_ _43\"> </span>che <span class=\"_ _1a\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _1a\"></span>lega <span class=\"_ _1b\"></span>il <span class=\"_ _1b\"></span>valore <span class=\"_ _1a\"></span>alle <span class=\"_ _1b\"></span>performance <span class=\"_ _1a\"></span>aziendali <span class=\"_ _1b\"></span>effettive <span class=\"_ _1a\"></span>rispetto <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>quelle <span class=\"_ _1b\"></span>stimate <span class=\"_ _1a\"></span>n<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>business <span class=\"_ _13\"></span>plan, <span class=\"_ _b\"></span>con <span class=\"_ _13\"></span>parametri <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>calcolo <span class=\"_ _13\"></span>ancora <span class=\"_ _13\"></span>contrattualmente <span class=\"_ _b\"></span>predefiniti <span class=\"_ _13\"></span>fra <span class=\"_ _b\"></span>le <span class=\"_ _13\"></span>parti<span class=\"_ _43\"> </span>(tipicamente EBITDA e posizione finanziaria netta).<span class=\"_ _43\"> </span>Su  en<span class=\"_ _2\"></span>trambe  le <span class=\"_ _c\"> </span>passivit\u00e0  finanziarie <span class=\"_ _c\"> </span>(debito  per  <span class=\"ff6\">earn<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>out<span class=\"ff1\">  e <span class=\"_ _c\"> </span>valore  dell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _15\"> </span>put)<span class=\"_ _43\"> </span></span></span>maturano <span class=\"_ _19\"> </span>interessi, <span class=\"_ _14\"> </span>che <span class=\"_ _19\"> </span>tengono <span class=\"_ _19\"> </span>conto <span class=\"_ _14\"> </span>del <span class=\"_ _19\"> </span>tasso <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>indebitamento <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>societ\u00e0<span class=\"_ _43\"> </span>controllante, ma anche della natura della passivit\u00e0 finanziaria.<span class=\"_ _43\"> </span>La <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>debito <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _b\"></span><span class=\"ff6\">earn <span class=\"_ _0\"></span>out</span> <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _b\"></span>put <span class=\"_ _0\"></span>possono <span class=\"_ _b\"></span>presentare <span class=\"_ _0\"></span>delle<span class=\"_ _43\"> </span>variazioni <span class=\"_ _c\"> </span>da <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>periodo <span class=\"_ _c\"> </span>all<span class=\"ff5\">\u2019</span>altro, <span class=\"_ _15\"> </span>riflesse <span class=\"_ _c\"> </span>a <span class=\"_ _15\"> </span>conto <span class=\"_ _c\"> </span>economico <span class=\"_ _c\"> </span>tra <span class=\"_ _15\"> </span>gli <span class=\"_ _c\"> </span>oneri <span class=\"_ _15\"> </span>finanziari,<span class=\"_ _43\"> </span>dipendendo  strettamente  dalle <span class=\"_ _a\"> </span>perfomance  effettive  delle <span class=\"_ _a\"> </span>societ\u00e0  rispetto  a <span class=\"_ _a\"> </span>quelle<span class=\"_ _43\"> </span>previste <span class=\"_ _a\"> </span>inizialmente <span class=\"_ _a\"> </span>a <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>iano. <span class=\"_ _9\"> </span>Pe<span class=\"_ _0\"></span>r  maggiori <span class=\"_ _a\"> </span>dettagli <span class=\"_ _a\"> </span>si <span class=\"_ _a\"> </span>rimanda <span class=\"_ _a\"> </span>alla <span class=\"_ _a\"> </span>Nota <span class=\"_ _a\"> </span><span class=\"ls7\">16</span> <span class=\"_ _a\"> </span><span class=\"ff5\">\u201cAltre<span class=\"_ _43\"> </span></span>passivit\u00e0 <span class=\"_ _18\"> </span>finanziarie\u201d<span class=\"ff4 fs6\"> <span class=\"_ _18\"> </span></span><span class=\"ff1\">nonch\u00e9 <span class=\"_ _2f\"> </span>all<span class=\"_ _2\"></span>e <span class=\"_ _18\"> </span>indicazioni <span class=\"_ _18\"> </span>contenute <span class=\"_ _18\"> </span>nella <span class=\"_ _18\"> </span>su<span class=\"_ _0\"></span>ccessiva <span class=\"_ _14\"> </span>n<span class=\"_ _0\"></span>ota <span class=\"_ _18\"> </span>di<span class=\"_ _43\"> </span></span>commento dei rischi finanziari.<span class=\"_ _43\"> </span>Obsolescenza di magazzino<span class=\"_ _43\"> </span>Le societ\u00e0 <span class=\"_ _6\"></span>del Gruppo <span class=\"_ _2\"></span>adottano <span class=\"_ _2\"></span>delle metodologi<span class=\"_ _2\"></span>e di <span class=\"_ _2\"></span>calcolo <span class=\"_ _2\"></span>finalizzate a <span class=\"_ _6\"></span>stimare il <span class=\"_ _6\"></span>fondo<span class=\"_ _43\"> </span>svalutazione maga<span class=\"_ _2\"></span>zzino, <span class=\"_ _6\"></span>an<span class=\"_ _0\"></span>aliticamente s<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>lla <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>specifiche considerazi<span class=\"_ _2\"></span>oni sul<span class=\"_ _2\"></span> ciclo <span class=\"_ _6\"></span>di<span class=\"_ _43\"> </span>vita <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _1b\"></span>prodotti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>sul <span class=\"_ _1b\"></span>relativo <span class=\"_ _17\"> </span>stato <span class=\"_ _1b\"></span>delle <span class=\"_ _17\"> </span>rimanenze <span class=\"_ _17\"> </span>e <span class=\"_ _1b\"></span>forfettariamente<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>sulla <span class=\"_ _17\"> </span>base <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>specifici indici di ro<span class=\"_ _2\"></span>tazione, calcolati separatamente <span class=\"_ _2\"></span>per le materie prim<span class=\"_ _2\"></span>e e per i pr<span class=\"_ _2\"></span>odotti<span class=\"_ _43\"> </span>finiti. <span class=\"_ _17\"> </span>Agli <span class=\"_ _c\"> </span>indici <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>rotazione <span class=\"_ _c\"> </span>vengono <span class=\"_ _c\"> </span>associate <span class=\"_ _17\"> </span>delle <span class=\"_ _c\"> </span>percentuali <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>svalutazione <span class=\"_ _17\"> </span>che<span class=\"_ _43\"> </span>riflettono <span class=\"_ _17\"> </span>la <span class=\"_ _1b\"></span>specificit\u00e0 <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"> </span>sin<span class=\"_ _0\"></span>gole <span class=\"_ _1b\"></span>produzioni. <span class=\"_ _1b\"></span>Tali <span class=\"_ _17\"> </span>va<span class=\"_ _0\"></span>lutazioni <span class=\"_ _1b\"></span>presentano <span class=\"_ _17\"> </span>inevitabili<span class=\"_ _43\"> </span>elementi di soggettivit\u00e0 che possono riflettersi nella stima dei fondi delle diverse societ\u00e0<span class=\"_ _43\"> </span>del Gruppo. Per maggiori informazioni si veda la Nota 5.<span class=\"_ _43\"> </span>Uso di stime<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _f\"> </span>dell<span class=\"ff5\">\u2019</span>economia <span class=\"_ _f\"> </span>globale, <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>contesto <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>instabilit\u00e0 <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>olitica, <span class=\"_ _f\"> </span>economica <span class=\"_ _f\"> </span>e<span class=\"_ _43\"> </span>finanziaria nonch\u00e9 la volatilit\u00e0 dei mercati finanziari potrebbero influenzar<span class=\"_ _2\"></span>e l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>andament<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>del <span class=\"_ _b\"></span>Gruppo, <span class=\"_ _13\"></span>con <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ossibili <span class=\"_ _b\"></span>effetti <span class=\"_ _b\"></span>negativi <span class=\"_ _b\"></span>sulla <span class=\"_ _13\"></span>sua <span class=\"_ _b\"></span>situ<span class=\"_ _0\"></span>azione <span class=\"_ _b\"></span>economica, <span class=\"_ _b\"></span>patrimoniale <span class=\"_ _13\"></span>e<span class=\"_ _43\"> </span>finanziaria. Nel quadro macroeconomico generale assumono rilievo<span class=\"_ _2\"></span> le incertezze relative<span class=\"_ _43\"> </span>(i) agli impatti delle<span class=\"_ _2\"></span> sanzioni imposte a livello<span class=\"_ _2\"></span> mondiale nell<span class=\"ff5\">\u2019</span>ambito del conflitto in essere<span class=\"_ _43\"> </span>alla data di ri<span class=\"_ _2\"></span>ferimento del bilancio tra la <span class=\"_ _2\"></span>Repubblica Federale R<span class=\"_ _2\"></span>ussa e l<span class=\"ff5\">\u2019</span>Ucraina <span class=\"ls8\">e,</span> non da<span class=\"_ _43\"> </span>ultimo, <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>conflitto <span class=\"_ _7\"></span>israelo-<span class=\"_ _0\"></span>palestinese, <span class=\"_ _6\"></span>(ii) <span class=\"_ _7\"></span>ai <span class=\"_ _6\"></span>potenziali <span class=\"_ _6\"></span>riflessi <span class=\"_ _6\"></span>derivanti <span class=\"_ _6\"></span>dal <span class=\"_ _7\"></span>cambiamento<span class=\"_ _43\"> </span>climatico <span class=\"lsb\">e </span>(iii)<span class=\"_ _2\"></span> alle <span class=\"_ _6\"></span>potenziali azioni <span class=\"_ _2\"></span>protezionistiche <span class=\"_ _2\"></span>messe <span class=\"_ _2\"></span>in at<span class=\"_ _2\"></span>to dal <span class=\"_ _2\"></span>Governo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _2\"></span>Stati<span class=\"_ _43\"> </span>Uniti.<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _b\"></span>bilancio <span class=\"_ _13\"></span>contiene <span class=\"_ _13\"></span>stime <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>ipotesi <span class=\"_ _b\"></span>effettuate <span class=\"_ _13\"></span>dal <span class=\"_ _13\"></span>Gruppo <span class=\"_ _b\"></span>relative <span class=\"_ _13\"></span>ad <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>e<span class=\"_ _43\"> </span>passivit\u00e0, <span class=\"_ _c\"> </span>cost<span class=\"_ _0\"></span>i, <span class=\"_ _c\"> </span>ricavi, <span class=\"_ _c\"> </span>altri <span class=\"_ _15\"> </span>utili/perdite <span class=\"_ _c\"> </span>complessivi <span class=\"_ _c\"> </span>e <span class=\"_ _15\"> </span>passivit\u00e0 <span class=\"_ _c\"> </span>potenziali <span class=\"_ _c\"> </span>alla <span class=\"_ _15\"> </span>data  di<span class=\"_ _43\"> </span>chiusura <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>bilancio. Tal<span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>stime si<span class=\"_ _6\"></span> fondano <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>ipotesi <span class=\"_ _6\"></span>con<span class=\"_ _0\"></span>siderate <span class=\"_ _6\"></span>ragionevoli <span class=\"_ _6\"></span>e re<span class=\"_ _2\"></span>alistiche,<span class=\"_ _43\"> </span>sulla base delle i<span class=\"_ _2\"></span>nformazioni disponibili al momento dell<span class=\"_ _2\"></span>a stima, riviste per<span class=\"_ _2\"></span>iodicamente e<span class=\"_ _43\"> </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=\"_ _43\"> </span>Di <span class=\"_ _13\"></span>seguito <span class=\"_ _b\"></span>viene <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>indicazione <span class=\"_ _b\"></span>delle <span class=\"_ _13\"></span>stime <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _13\"></span>significative <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>tilizzate <span class=\"_ _b\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _b\"></span>redazione<span class=\"_ _43\"> </span>del bilancio chiuso al 31 dicembre 2024:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Immobilizzazioni <span class=\"_ _1b\"></span>immateriali <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>materiali<span class=\"ls22\">. <span class=\"_ _1b\"></span></span>Tenendo <span class=\"_ _1b\"></span>in <span class=\"_ _1a\"></span>considerazione <span class=\"_ _1b\"></span>le <span class=\"_ _1b\"></span>pi\u00f9 <span class=\"_ _1b\"></span>recenti<span class=\"_ _43\"> </span></span></span>informazioni <span class=\"_ _c\"> </span>disp<span class=\"_ _0\"></span>onibili <span class=\"_ _c\"> </span>e  gli <span class=\"_ _c\"> </span>scenari <span class=\"_ _15\"> </span>attualmente <span class=\"_ _c\"> </span>conf<span class=\"_ _0\"></span>igurabili, <span class=\"_ _c\"> </span>il <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _c\"> </span>non  ha<span class=\"_ _43\"> </span>rilevato <span class=\"_ _15\"> </span>l<span class=\"ff5\">\u2019</span>insorgenza <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>ele<span class=\"_ _0\"></span>menti <span class=\"_ _15\"> </span>che <span class=\"_ _c\"> </span>possano <span class=\"_ _15\"> </span>portare <span class=\"_ _c\"> </span>a  r<span class=\"_ _2\"></span>ettifiche <span class=\"_ _c\"> </span>di  va<span class=\"_ _2\"></span>lore <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>elle<span class=\"_ _43\"> </span>attivit\u00e0 materiali o <span class=\"_ _0\"></span>perdite significative di valore delle attivit\u00e0 immateriali <span class=\"_ _0\"></span>e materiali<span class=\"_ _43\"> </span>iscritte <span class=\"_ _c\"> </span>in <span class=\"_ _17\"> </span>bilancio. <span class=\"_ _c\"> </span>Si <span class=\"_ _c\"> </span>rimanda <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>quanto <span class=\"_ _17\"> </span>descritto <span class=\"_ _c\"> </span>nei <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>aragrafi <span class=\"_ _17\"> </span>successivi <span class=\"_ _c\"> </span>circa <span class=\"_ _c\"> </span>le<span class=\"_ _43\"> </span>procedure di controllo (<span class=\"ff6\">impairment test</span>) svolte al 31 dicembre 2024.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Fondo svalutazione credi<span class=\"_ _2\"></span>ti<span class=\"ls22\">. </span>I crediti sono pr<span class=\"_ _2\"></span>esentati al <span class=\"_ _2\"></span>netto di u<span class=\"_ _2\"></span>n fondo sv<span class=\"_ _2\"></span>alutazione<span class=\"_ _43\"> </span></span></span>stimato <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>tener <span class=\"_ _10\"> </span>conto <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>eventuali <span class=\"_ _10\"> </span>perdite <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>possano <span class=\"_ _19\"> </span>compromettere <span class=\"_ _19\"> </span>la<span class=\"_ _43\"> </span>recuperabilit\u00e0 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>stessi. <span class=\"_ _b\"></span>Periodicamente <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>man<span class=\"_ _0\"></span>agement <span class=\"_ _0\"></span>rivede <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>assunzioni<span class=\"_ _43\"> </span>alla <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _2\"></span>stime <span class=\"_ _6\"></span>utilizzate per <span class=\"_ _6\"></span>effettuare prud<span class=\"_ _2\"></span>enzialmente su<span class=\"_ _2\"></span>ddetti <span class=\"_ _2\"></span>stanziamenti,<span class=\"_ _43\"> </span>per <span class=\"_ _0\"></span>tener <span class=\"_ _b\"></span>conto <span class=\"_ _0\"></span>sia <span class=\"_ _b\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>andamento <span class=\"_ _0\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _0\"></span>registrato <span class=\"_ _0\"></span>sia <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>situazione <span class=\"_ _0\"></span>macro<span class=\"_ _0\"></span>-<span class=\"_ _43\"> </span>economica. Per ulteriori informazioni si veda Nota 7.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Rimanenze <span class=\"_ _18\"> </span>di <span class=\"_ _18\"> </span>magazzino<span class=\"ls22\">. <span class=\"_ _18\"> </span></span>Le <span class=\"_ _18\"> </span>rimanenze <span class=\"_ _18\"> </span>sono <span class=\"_ _18\"> </span>p<span class=\"_ _0\"></span>resentate <span class=\"_ _18\"> </span>al <span class=\"_ _18\"> </span>netto <span class=\"_ _18\"> </span>dei <span class=\"_ _18\"> </span>fondi<span class=\"_ _43\"> </span></span></span>svalutazione <span class=\"_ _13\"></span>per <span class=\"_ _b\"></span>materiali <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>prodotti <span class=\"_ _13\"></span>finiti, <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>siderati <span class=\"_ _b\"></span>obsoleti <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>lenta <span class=\"_ _13\"></span>rotazione,<span class=\"_ _43\"> </span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>utilizzo <span class=\"_ _0\"></span>futuro <span class=\"_ _0\"></span>atteso <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>realizzo. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>ulteriori<span class=\"_ _43\"> </span>informazioni si veda Nota 5.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Fondi <span class=\"_ _b\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>potenziali. <span class=\"_ _0\"></span>Il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>effettua <span class=\"_ _0\"></span>diversi <span class=\"_ _b\"></span>accantonamenti <span class=\"_ _b\"></span>relativi<span class=\"_ _43\"> </span></span></span>a <span class=\"_ _6\"></span>contenziosi <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>rischi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>varia <span class=\"_ _6\"></span>natura, <span class=\"_ _2\"></span>riguardanti <span class=\"_ _6\"></span>diverse <span class=\"_ _6\"></span>problematiche <span class=\"_ _6\"></span>e s<span class=\"_ _6\"></span>ogget<span class=\"_ _0\"></span>ti <span class=\"_ _6\"></span>alla<span class=\"_ _43\"> </span>giurisdizione <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>iversi <span class=\"_ _a\"> </span>paesi. <span class=\"_ _a\"> </span>Tali <span class=\"_ _11\"> </span>accantonamenti <span class=\"_ _a\"> </span>sono <span class=\"_ _a\"> </span>stati <span class=\"_ _11\"> </span>valutati <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>base <span class=\"_ _11\"> </span>a<span class=\"_ _43\"> </span>informazioni <span class=\"_ _0\"></span>aggiornate che <span class=\"_ _0\"></span>tenessero <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>di possibili <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>derivanti <span class=\"_ _0\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attuale<span class=\"_ _43\"> </span>contesto. Per ulteriori informazioni si veda Nota <span class=\"ls1a\">14</span>.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\"></span></span><span class=\"ff7\"><span class=\"ff1\">Opzioni <span class=\"_ _13\"></span><span class=\"ff6\">put<span class=\"_ _43\"> </span></span><span class=\"ff6\"> <span class=\"_ _13\"></span>&amp; <span class=\"_ _b\"></span></span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"ff6\">call</span> <span class=\"_ _13\"></span>ed <span class=\"_ _13\"></span><span class=\"ff6\">earn <span class=\"_ _b\"></span>out</span><span class=\"ls22\">. <span class=\"_ _13\"></span></span>I <span class=\"_ _13\"></span>debiti <span class=\"_ _13\"></span>finanziari <span class=\"_ _b\"></span>comprendono <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>miglior <span class=\"_ _b\"></span>stima <span class=\"_ _13\"></span>del<span class=\"_ _43\"> </span></span></span>valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span><span class=\"ff6\">earn <span class=\"_ _0\"></span>out</span> <span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span><span class=\"ff6\">put<span class=\"_ _43\"> </span></span><span class=\"ff6\"> <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span></span><span class=\"ff6\">call<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>stipulati <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>soci <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>min<span class=\"_ _0\"></span>oranza <span class=\"_ _0\"></span>delle<span class=\"_ _43\"> </span>societ\u00e0 <span class=\"_ _b\"></span>acquisite.<span class=\"ff4 fs6\"> <span class=\"_ _b\"></span></span>Tali <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>vengono <span class=\"_ _b\"></span>rimisurate <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>ogni <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>periodo <span class=\"_ _13\"></span>o<span class=\"_ _43\"> </span>quando <span class=\"_ _17\"> </span>si <span class=\"_ _17\"> </span>verifica <span class=\"_ _1b\"></span>l<span class=\"ff5\">\u2019</span>evento <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>ne <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>revede <span class=\"_ _1b\"></span>la <span class=\"_ _17\"> </span>liquidazione <span class=\"_ _17\"> </span>e <span class=\"_ _1b\"></span>i <span class=\"_ _17\"> </span>relativi <span class=\"_ _1b\"></span>effetti <span class=\"_ _17\"> </span>sono<span class=\"_ _43\"> </span>riflessi <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>gli <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>proventi <span class=\"_ _b\"></span>finanziari, <span class=\"_ _b\"></span>unitamente <span class=\"_ _0\"></span>alla <span class=\"_ _b\"></span>stima<span class=\"_ _43\"> </span>del c<span class=\"_ _2\"></span>osto <span class=\"_ _6\"></span>di at<span class=\"_ _2\"></span>tualizzazione <span class=\"_ _6\"></span>delle citate<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziarie. <span class=\"_ _6\"></span>Per <span class=\"_ _2\"></span>ulteriori <span class=\"_ _6\"></span>informazioni<span class=\"_ _43\"> </span>si veda la Nota <span class=\"ls7\">16</span>.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Debiti <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1b\"></span>verso <span class=\"_ _1b\"></span>locatori<span class=\"ls22\">. <span class=\"_ _17\"> </span></span>La <span class=\"_ _1b\"></span>durata <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>leasing <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _1b\"></span>determinata <span class=\"_ _1b\"></span>sulla <span class=\"_ _1b\"></span>base <span class=\"_ _1b\"></span>del<span class=\"_ _43\"> </span></span></span>singolo <span class=\"_ _b\"></span>contratto <span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>composta <span class=\"_ _b\"></span>dal <span class=\"_ _0\"></span>periodo <span class=\"_ _b\"></span>\u201cnon <span class=\"_ _b\"></span>cancellabile\u201d <span class=\"_ _b\"></span>unitamente <span class=\"_ _0\"></span>agli <span class=\"_ _b\"></span>effetti<span class=\"_ _43\"> </span>di  eventuali <span class=\"_ _15\"> </span>estensioni <span class=\"_ _15\"> </span>o  terminazioni <span class=\"_ _15\"> </span>anticipate <span class=\"_ _15\"> </span>il  cui<span class=\"_ _2\"></span>  esercizio <span class=\"_ _15\"> </span>\u00e8  s<span class=\"_ _2\"></span>tato  ritenuto<span class=\"_ _43\"> </span>ragionevolmente <span class=\"_ _6\"></span>certo <span class=\"_ _6\"></span>e <span class=\"_ _7\"></span>considerando <span class=\"_ _2\"></span>le <span class=\"_ _6\"></span>clausole <span class=\"_ _7\"></span>del <span class=\"_ _2\"></span>contratto <span class=\"_ _7\"></span>stesso<span class=\"_ _0\"></span><span class=\"ls22\">. <span class=\"_ _6\"></span><span class=\"ls0\">Inoltre <span class=\"_ _6\"></span>il <span class=\"_ _7\"></span>t<span class=\"_ _0\"></span>asso<span class=\"_ _43\"> </span></span></span>di <span class=\"_ _f\"> </span>attualizzazione <span class=\"_ _f\"> </span>dei <span class=\"_ _f\"> </span>leasing <span class=\"_ _10\"> </span>ricadenti <span class=\"_ _f\"> </span>nell\u2019ambito <span class=\"_ _f\"> </span>IFRS <span class=\"_ _f\"> </span>16 <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>det<span class=\"_ _0\"></span>erminato <span class=\"_ _f\"> </span>con<span class=\"_ _43\"> </span>riferimento al tasso medio di indebitamento del Gruppo.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff6\">Long Term Incentive <span class=\"_ _0\"></span>Plan<span class=\"ff1\">. Il debito comprend<span class=\"_ _0\"></span>e la miglior stima del <span class=\"_ _0\"></span>valore attuale del<span class=\"_ _43\"> </span></span></span></span>piano di incentivazione spettante agli Amministratori della Societ\u00e0 sin qui maturato.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Piano<span class=\"ff6\"> <span class=\"_ _1b\"> </span>Performance <span class=\"_ _1b\"> </span>Shares</span><span class=\"ls22\">. <span class=\"_ _17\"> </span></span>A <span class=\"_ _1b\"></span>ogni <span class=\"_ _17\"> </span>data <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>bilancio, <span class=\"_ _1b\"></span>la <span class=\"_ _1b\"></span>Societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1b\"></span>rivede <span class=\"_ _1b\"></span>le <span class=\"_ _1b\"></span>ipotesi <span class=\"_ _1b\"></span>su<span class=\"_ _0\"></span>l<span class=\"_ _43\"> </span></span></span>numero <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>azioni <span class=\"_ _b\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _b\"></span>prevede <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>maturare <span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>rileva <span class=\"_ _b\"></span>l\u2019effetto <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>azioni<span class=\"_ _43\"> </span>maturate <span class=\"_ _19\"> </span>nel <span class=\"_ _19\"> </span>corso <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>eriodo, <span class=\"_ _19\"> </span>iscrivendo <span class=\"_ _19\"> </span>ogni <span class=\"_ _19\"> </span>variazione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>stima <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>conto<span class=\"_ _43\"> </span>economico e rettificando la corrispondente riserva di patrimonio netto.<span class=\"_ _43\"> </span>Informazioni di settore<span class=\"_ _43\"> </span>Le <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _2\"></span>attraverso <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>opera<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>aggregate <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ini <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>reportistica <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>settore<span class=\"_ _43\"> </span>nei quattro <span class=\"_ _2\"></span>business di ri<span class=\"_ _2\"></span>ferimento: \u201cArredamento\u201d, \u201cIlluminazione\u201d, <span class=\"_ _2\"></span>\u201cLuxury Contract\u201d e<span class=\"_ _43\"> </span>\u201cCucine e sistemi\u201d.<span class=\"_ _43\"> </span>Il  principio  contabile  IFRS  8  <span class=\"ff6\">Settori  operativi</span>  richiede  che  sian<span class=\"_ _2\"></span>o  fornite  informazioni<span class=\"_ _43\"> </span>dettagliate per<span class=\"_ _0\"></span> ogni <span class=\"_ _0\"></span>segmento <span class=\"_ _0\"></span>operativo, inteso <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>componente di <span class=\"_ _0\"></span>un<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 i <span class=\"_ _0\"></span>cui<span class=\"_ _43\"> </span>risultati operativi sono periodicamente rivis<span class=\"_ _2\"></span>ti dal top management ai<span class=\"_ _2\"></span> fini dell<span class=\"ff5\">\u2019</span>ad<span class=\"_ _0\"></span>ozione di<span class=\"_ _43\"> </span>decisioni in merito alle risorse da allocare e della <span class=\"_ _2\"></span>valutazione della performance.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>organizzazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>Dexelance <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>articola <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>riferimento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _b\"></span>in<span class=\"_ _43\"> </span>quattro <span class=\"_ _a\"> </span>settori <span class=\"_ _a\"> </span>operativi <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>are<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>strategiche <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019affari <span class=\"_ _a\"> </span>(\u201cASA\u201d</span>), <span class=\"_ _a\"> </span>come <span class=\"_ _a\"> </span>definite <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>livello<span class=\"_ _43\"> </span>gestionale <span class=\"_ _16\"> </span>dal<span class=\"_ _2\"></span> <span class=\"_ _16\"> </span>manage<span class=\"_ _2\"></span>ment<span class=\"_ _0\"></span>,<span class=\"ff4 fs6\"> <span class=\"_ _30\"> </span></span>e <span class=\"_ _16\"> </span>una<span class=\"_ _2\"></span> <span class=\"_ _16\"> </span>residuale <span class=\"_ _30\"> </span>(principalmente <span class=\"_ _16\"> </span>rico<span class=\"_ _2\"></span>nducibile <span class=\"_ _16\"> </span>alla<span class=\"_ _43\"> </span>capogruppo con funzione di holding):<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Arredamento: <span class=\"_ _2f\"> </span>d<span class=\"_ _2\"></span>edicata <span class=\"_ _18\"> </span>alla <span class=\"_ _2f\"> </span>progettazione, <span class=\"_ _18\"> </span>produzione <span class=\"_ _2f\"> </span>(sia <span class=\"_ _18\"> </span>internamente, <span class=\"_ _18\"> </span>sia<span class=\"_ _43\"> </span></span></span>mediante <span class=\"_ _a\"> </span>produttori  terzi) <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>commercializzazio<span class=\"_ _2\"></span>ne <span class=\"_ _a\"> </span>di <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>rodotti  per <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>arredamento<span class=\"_ _43\"> </span>(indoor <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>outdoor), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>prevalenza <span class=\"_ _0\"></span>dedicati <span class=\"_ _b\"></span>all<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>living. <span class=\"_ _b\"></span>Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>bilancio <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>concentrata <span class=\"_ _13\"></span>presso <span class=\"_ _13\"></span>Gervasoni <span class=\"_ _13\"></span>S.p.A., <span class=\"_ _1a\"></span>Meridiani <span class=\"_ _13\"></span>S.r.l., <span class=\"_ _13\"></span>Saba <span class=\"_ _1a\"></span>Italia<span class=\"_ _43\"> </span>S.r.l., Gamma Arredamenti International S.p.A. e Turri S.r.l.;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Illuminazione: <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>edicata <span class=\"_ _18\"> </span>alla <span class=\"_ _2f\"> </span>progettazione, <span class=\"_ _18\"> </span>produzione <span class=\"_ _2f\"> </span>(sia <span class=\"_ _18\"> </span>internamente, <span class=\"_ _2f\"> </span>sia<span class=\"_ _43\"> </span></span></span>mediante <span class=\"_ _b\"></span>produttori <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>erzi) <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>commercializzazione <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>prodotti <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>illuminazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>design <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>alta <span class=\"_ _1b\"></span>qualit\u00e0. <span class=\"_ _17\"> </span>Alla <span class=\"_ _1b\"></span>data <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>riferimento <span class=\"_ _1b\"></span>del <span class=\"_ _17\"> </span>bilancio <span class=\"_ _1b\"></span>ne <span class=\"_ _17\"> </span>fanno <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _1b\"></span>Davide<span class=\"_ _43\"> </span>Groppi S.r.l., Flexalighting S.r.l., Flexalighting North America Ltd. e Axo Light S.r.l.;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Luxury <span class=\"_ _b\"></span>Contract: <span class=\"_ _b\"></span>dedicata <span class=\"_ _b\"></span>alla <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rogettazione <span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>installaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>arredi <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>misura <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>su<span class=\"_ _43\"> </span></span></span>commissione preval<span class=\"_ _2\"></span>entemente per <span class=\"_ _6\"></span>negozi di <span class=\"_ _2\"></span>marchi <span class=\"_ _2\"></span>del lusso, <span class=\"_ _6\"></span>residenze e <span class=\"_ _6\"></span>alberghi di<span class=\"_ _43\"> </span>alta <span class=\"_ _6\"></span>fascia <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>commissione <span class=\"_ _7\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>collaborazione <span class=\"_ _6\"></span>con <span class=\"_ _7\"></span>rinomati <span class=\"_ _6\"></span>architetti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>designers. <span class=\"_ _6\"></span>Alla<span class=\"_ _43\"> </span>data <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>riferimento <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>bilan<span class=\"_ _0\"></span>cio <span class=\"_ _c\"> </span>tale <span class=\"_ _15\"> </span>ASA <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _15\"> </span>concentrata <span class=\"_ _c\"> </span>e <span class=\"_ _15\"> </span>attiva <span class=\"_ _c\"> </span>presso <span class=\"_ _c\"> </span>Cenacchi<span class=\"_ _43\"> </span>International S.r.l. e Modar S.p.A.;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Cucine <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>sistemi: <span class=\"_ _1a\"></span>dedicato <span class=\"_ _b\"></span>alla <span class=\"_ _13\"></span>progettazione, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>roduzione <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>commercializzazione <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span></span></span>soluzioni per cu<span class=\"_ _0\"></span>cine componibili e sistemi<span class=\"_ _0\"></span>. Alla <span class=\"_ _0\"></span>data di riferimento <span class=\"_ _0\"></span>del bilancio, ne <span class=\"_ _0\"></span>fa<span class=\"_ _43\"> </span>parte Cubo Design S.r.l.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Altro:  \u00e8  costituita  d<span class=\"_ _0\"></span>alla  capogruppo  Dexelance  S.p.A.  Al  31<span class=\"_ _0\"></span>  dicembre  2024  si  \u00e8<span class=\"_ _43\"> </span></span></span>ritenuto <span class=\"_ _1a\"></span>opportuno <span class=\"_ _1b\"></span>classificare <span class=\"_ _1a\"></span>le <span class=\"_ _1a\"></span>societ\u00e0 <span class=\"_ _1a\"></span>estere <span class=\"_ _1a\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _1a\"></span>svolgono <span class=\"_ _1b\"></span>attivit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _1a\"></span>commerciali<span class=\"_ _43\"> </span>(Dexelance <span class=\"_ _f\"> </span>UK, <span class=\"_ _f\"> </span>IDB <span class=\"_ _11\"> </span>Suzh<span class=\"_ _0\"></span>ou <span class=\"_ _f\"> </span>e <span class=\"_ _11\"> </span>Dexelance <span class=\"_ _f\"> </span>USA) <span class=\"_ _f\"> </span>all\u2019interno <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>specifiche <span class=\"_ _11\"> </span>aree<span class=\"_ _43\"> </span>strategiche di <span class=\"_ _0\"></span>affari <span class=\"_ _0\"></span>che al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"ls7\">202</span>3 <span class=\"_ _0\"></span><span class=\"ff5\">risultavano <span class=\"_ _0\"></span>classificate all\u2019interno <span class=\"_ _0\"></span>della<span class=\"_ _43\"> </span></span>voce \u201cAltro\u201d.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>affari <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>tipicamente <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _b\"></span>monitora<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>suo <span class=\"_ _6\"></span>business <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>si <span class=\"_ _7\"></span>caratterizza <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _6\"></span><span class=\"ff5\">l\u2019omogeneit\u00e0 <span class=\"_ _7\"></span>dei <span class=\"_ _6\"></span>mercati <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>riferimento,<span class=\"_ _43\"> </span></span>senza tuttavia disporre di un\u2019autonoma organizzazione.<span class=\"_ _43\"> </span>Conto economico per area strategica di affari<span class=\"_ _43\"> </span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>composizione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>area <span class=\"_ _b\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>affari <span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>31 <span class=\"_ _2f\"> </span>dicembre <span class=\"_ _2e\"> </span><span class=\"ls7\">202</span>3 <span class=\"_ _2f\"> </span>e <span class=\"_ _2e\"> </span>al <span class=\"_ _2f\"> </span>31 <span class=\"_ _2e\"> </span>dicembre <span class=\"_ _2f\"> </span><span class=\"ls7\">202</span>4<span class=\"ff4 fs6\"> <span class=\"_ _2f\"> </span></span>dove <span class=\"_ _2e\"> </span>i <span class=\"_ _2f\"> </span>ricavi <span class=\"_ _2e\"> </span>infra-settoriali <span class=\"_ _2f\"> </span>(quasi<span class=\"_ _43\"> </span>esclusivamente <span class=\"_ _c\"> </span>riferibili <span class=\"_ _c\"> </span>ai <span class=\"_ _c\"> </span>rapporti <span class=\"_ _c\"> </span>commerciali <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>le <span class=\"_ _c\"> </span>controllate <span class=\"_ _c\"> </span>estere <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>Gruppo<span class=\"_ _43\"> </span>appartenenti <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>segmento <span class=\"_ _6\"></span>op<span class=\"_ _0\"></span>erativo <span class=\"_ _2\"></span>\u201cAltro\u201d) <span class=\"_ _6\"></span>sono stati <span class=\"_ _6\"></span>oggetto di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>elisione <span class=\"_ _6\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>un importo<span class=\"_ _43\"> </span>pari a Euro 2.722 migliaia:<table class=\"s w2c4 h175\" id=\"_74c2103b-25d9-48ba-b576-66739d8ce055\"><tr><td></td><td class=\"c x1e8 ye42 w130 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Arredamento </div></td><td class=\"c x1e9 ye42 w10c h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Illuminazione </div></td><td class=\"c x1ea ye43 w2c5 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Luxury<span class=\"_ _43\"> </span></div></td><td class=\"c x1eb ye43 w2c6 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Cucine e<span class=\"_ _43\"> </span></div></td><td class=\"c x1ec ye42 w111 h29\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1ed ye42 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye42 w1aa h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td class=\"c x1ef ye44 w2c7 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _43\"> </span></div></td><td class=\"c x1f0 ye44 w2c8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Sistemi<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ee ye45 w1aa hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi <span class=\"ls15\">di</span> vendita <span class=\"ls15\">per</span> beni e servizi (*) </div></td><td class=\"c x1e8 ye45 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">119.413 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye45 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.854 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye45 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">85.187 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye45 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">52.273 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye45 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.623 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye45 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">287.350</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1ee ye46 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri proventi </div></td><td class=\"c x1e8 ye46 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.770 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye46 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">413 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye46 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">373 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye46 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.122 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye46 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">291 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye46 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.969 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye47 w1aa hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale ricavi e proventi </div></td><td class=\"c x1e8 ye47 w130 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">122.183 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye47 w10c hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">29.267 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye47 w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">85.560 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye47 w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">53.394 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye47 w111 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.914 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye47 w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">292.319 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye48 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Acquisti materie prime </div></td><td class=\"c x1e8 ye48 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(46.489) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye48 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(9.848) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye48 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(28.196) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye48 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(25.313) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye48 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">39 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye48 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(109.807) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye49 w2c9 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Costi per servizi e godimento beni di</div></td><td class=\"c x1e8 ye4a w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(34.556) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye4a w10c h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.240) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye4a w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(25.712) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye4a w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(11.574) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye4a w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.808) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye4a w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(85.891) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye4b w2ca h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">terzi<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ee ye4c w1aa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Costi del personale </div></td><td class=\"c x1e8 ye4c w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(18.447) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye4c w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.485) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye4c w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.025) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye4c w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(5.523) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye4c w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(2.642) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye4c w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(44.122) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye4d w1aa hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Accantonamenti e svalutazione </div></td><td class=\"c x1e8 ye4d w130 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(73) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye4d w10c hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(8) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye4d w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(29) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye4d w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(278) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye4d w111 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye4d w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(388) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye4e w1aa hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">EBITDA </div></td><td class=\"c x1e8 ye4e w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">22.618 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye4e w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">6.685 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye4e w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">19.599 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye4e w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">10.705 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye4e w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.497) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye4e w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">52.111 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye4f w2cb h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Ammortamenti e svalutazioni delle</div></td><td class=\"c x1e8 ye50 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.510) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye50 w10c h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(980) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye50 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.442) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye50 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(5.400) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye50 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(664) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye50 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(16.997) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye51 w2cc h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">immobilizzazioni<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ee ye52 w1aa hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato operativo </div></td><td class=\"c x1e8 ye52 w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">17.108 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye52 w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.705 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye52 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">15.157 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye52 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">5.305 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye52 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(8.162) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye52 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">35.114 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye53 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Proventi finanziari </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye53 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">16.320 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye54 w1aa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Oneri finanziari </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye54 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(14.086) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye55 w1aa hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato prima delle imposte </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye55 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">37.348 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye56 w1aa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Imposte <span class=\"ls36\">sul</span> reddito </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye56 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(9.218) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye57 w1aa hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye57 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">28.130 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table><table class=\"s w2c4 h179\" id=\"_4092f6f2-0e42-44ac-ae8a-24c628259b62\"><tr><td></td><td class=\"c x1e8 ye58 w130 h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Arredamento </div></td><td class=\"c x1e9 ye58 w10c h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Illuminazione </div></td><td class=\"c x1ea ye5a w2c5 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Luxury<span class=\"_ _43\"> </span></div></td><td class=\"c x1eb ye5a w2c6 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cucine e<span class=\"_ _43\"> </span></div></td><td class=\"c x1ec ye58 w111 h43\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1ed ye58 w10f h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye58 w1aa h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td class=\"c x1ef ye5b w2c7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _43\"> </span></div></td><td class=\"c x1f0 ye5b w2c8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Sistemi<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ee ye5c w1aa hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi di vendita per beni e servizi (*) </div></td><td class=\"c x1e8 ye5c w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">141.696 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye5c w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">32.077 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye5c w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">91.251 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye5c w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">59.360 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye5c w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye5c w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">324.384</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1ee ye5d w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri proventi </div></td><td class=\"c x1e8 ye5d w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.760 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye5d w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">480 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye5d w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">144 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye5d w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.216 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye5d w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">311 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye5d w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.911</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1ee ye5e w1aa hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale ricavi e proventi </div></td><td class=\"c x1e8 ye5e w130 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">144.455 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye5e w10c hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">32.557 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye5e w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">91.395 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye5e w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">60.576 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye5e w111 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">311 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye5e w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">329.295 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye5f w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Acquisti materie prime </div></td><td class=\"c x1e8 ye5f w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(55.123) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye5f w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(10.581) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye5f w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(30.794) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye5f w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(29.898) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye5f w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(12) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye5f w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(126.407)</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye49 w2c9 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Costi per servizi e godimento beni di</div></td><td class=\"c x1e8 ye60 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(44.067) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye60 w10c h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(9.020) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye60 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(28.161) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye60 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.929) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye60 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.854) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye60 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(99.031) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye4b w2ca h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">terzi<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ee ye61 w1aa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Costi del personale </div></td><td class=\"c x1e8 ye61 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(25.761) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye61 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.192) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye61 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.561) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye61 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.587) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye61 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.365) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye61 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(53.466) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye62 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Accantonamenti e svalutazione </div></td><td class=\"c x1e8 ye62 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(56) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye62 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(50) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye62 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(22) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye62 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(308) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye62 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye62 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(436) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye63 w1aa hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">EBITDA </div></td><td class=\"c x1e8 ye63 w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">19.449 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye63 w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.715 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye63 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">19.858 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye63 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">10.855 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye63 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(5.921) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye63 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">49.955</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye64 w2cb h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Ammortamenti e svalutazioni delle</div></td><td class=\"c x1e8 ye65 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(9.734) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye65 w10c h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.817) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye65 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.558) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye65 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.196) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye65 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(237) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye65 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(22.541) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye66 w2cc h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immobilizzazioni<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ee ye67 w1aa hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Risultato operativo </div></td><td class=\"c x1e8 ye67 w130 hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">9.715 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye67 w10c hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">3.898 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye67 w10f hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">15.300 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye67 w10f hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">4.659 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye67 w111 hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.157) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye67 w10f hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">27.414</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye68 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Proventi finanziari </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye68 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">13.756</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1ee ye69 w1aa hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Oneri finanziari </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye69 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(15.609) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye6a w1aa hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato prima delle imposte </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye6a w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">25.561</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye6b w1aa hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Imposte sul reddito </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye6b w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.658) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye6c w1aa hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye6c w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">17.904</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr></table>(*) <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>ricavi <span class=\"_ _b\"></span>dei <span class=\"_ _0\"></span>singoli <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ettori <span class=\"_ _0\"></span>includ<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>sia <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>realizza<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>terzi <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricav<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>realizzati <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erso<span class=\"_ _43\"> </span>altri <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupp<span class=\"_ _0\"></span>o. <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>no<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>rilevante, <span class=\"_ _0\"></span>pertanto <span class=\"_ _0\"></span>non<span class=\"_ _43\"> </span>si ritiene necessario fornire u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ulteriore dettaglio.<span class=\"_ _43\"> </span>I <span class=\"_ _6\"></span>ricavi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>segmenti <span class=\"_ _6\"></span>operativi <span class=\"_ _6\"></span>\u201cArredamento\u201d <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>\u201cIllumin<span class=\"_ _0\"></span>azione\u201d <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span><span class=\"ff1\">2024<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>aumento<span class=\"_ _43\"> </span></span>rispetto <span class=\"_ _b\"></span>al <span class=\"_ _13\"></span>2023 <span class=\"_ _13\"></span>(rispettivamente <span class=\"_ _13\"></span>+19% <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>+11%), <span class=\"_ _13\"></span>beneficia<span class=\"ls10\">nd</span>o <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>crescita <span class=\"_ _b\"></span>derivante<span class=\"_ _43\"> </span>dalla <span class=\"_ _11\"> </span>variazione <span class=\"_ _11\"> </span>dell\u2019area <span class=\"_ _11\"> </span>di <span class=\"_ _f\"> </span>consolidamento. <span class=\"_ _11\"> </span>In <span class=\"_ _f\"> </span><span class=\"ff1\">particolare, <span class=\"_ _11\"> </span></span>nell\u2019ambito <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>settore<span class=\"_ _43\"> </span>Arredamento <span class=\"_ _17\"> </span>l\u2019acquisizione <span class=\"_ _17\"> </span>d<span class=\"ff1\">i <span class=\"_ _c\"> </span>Turri <span class=\"_ _1b\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>comportato <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>incremento <span class=\"_ _17\"> </span>dei <span class=\"_ _17\"> </span>ricavi <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>Euro<span class=\"_ _43\"> </span></span>18.<span class=\"ls7\">127</span> <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>solidamento <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>Axo <span class=\"_ _0\"></span>Light <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>inciso <span class=\"_ _0\"></span>positivamente <span class=\"_ _0\"></span>sui <span class=\"_ _b\"></span>ricavi<span class=\"_ _43\"> </span>del <span class=\"_ _1b\"></span>settore <span class=\"_ _1b\"></span>illuminazione <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>Euro <span class=\"_ _17\"> </span>2.<span class=\"ls7\">37</span>2 <span class=\"_ _1b\"></span>migliaia. <span class=\"_ _1b\"></span>La <span class=\"_ _1b\"></span>crescita <span class=\"_ _1b\"></span>interna <span class=\"_ _1a\"></span>dei <span class=\"_ _1b\"></span>due <span class=\"_ _1b\"></span>settori <span class=\"_ _1b\"></span>a<span class=\"_ _43\"> </span>parit\u00e0 di perimetro sarebbe quindi pari al 3<span class=\"ls10\">% </span>per entrambe.<span class=\"_ _43\"> </span>Rilevante <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019incremento</span> <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>ricavi <span class=\"_ _6\"></span><span class=\"ff5\">del <span class=\"_ _2\"></span>\u201cLuxury <span class=\"_ _6\"></span>Contract\u201d, <span class=\"_ _2\"></span><span class=\"ff1\">pari <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>7% <span class=\"_ _6\"></span>inter<span class=\"_ _0\"></span>amente <span class=\"_ _6\"></span>organico<span class=\"ls12\">,<span class=\"_ _43\"> </span></span></span></span>che ha beneficiato della r<span class=\"_ _2\"></span>ipresa del settore dopo il <span class=\"_ _2\"></span>rallentamento a causa d<span class=\"_ _2\"></span>ella pandemia<span class=\"_ _43\"> </span>Covid.<span class=\"_ _43\"> </span>I <span class=\"_ _1a\"></span>ricavi <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>segmento <span class=\"_ _1a\"></span>operativo <span class=\"_ _1a\"></span><span class=\"ff5\">\u201c</span>Cucine <span class=\"_ _1b\"></span>e <span class=\"_ _1a\"></span>Sistemi<span class=\"ff5\">\u201d <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>2024 <span class=\"_ _1b\"></span>sono <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>aumento <span class=\"_ _1b\"></span></span>del <span class=\"_ _1b\"></span>14%<span class=\"_ _43\"> </span>rispetto <span class=\"_ _1b\"></span>al <span class=\"_ _1a\"></span>2023<span class=\"ff5\">; <span class=\"_ _1b\"></span>l\u2019incremento <span class=\"_ _1a\"></span>deriva <span class=\"_ _1a\"></span>sia <span class=\"_ _1b\"></span>dalla <span class=\"_ _1a\"></span>crescita <span class=\"_ _1b\"></span>organica <span class=\"_ _1a\"></span>registrata <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _1a\"></span>societ\u00e0<span class=\"_ _43\"> </span></span>Cubo Design, che dalla variazione del periodo di consolidato dell\u2019esercizio 2023<span class=\"_ _0\"></span><span class=\"ff1\">.<span class=\"_ _43\"> </span></span>La <span class=\"_ _b\"></span>riduzione <span class=\"_ _13\"></span>dell\u2019EBITDA <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>legat<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>particolar <span class=\"_ _13\"></span>modo <span class=\"_ _b\"></span>ai <span class=\"_ _13\"></span>costi <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>personale, <span class=\"_ _b\"></span>in <span class=\"_ _13\"></span>aumento,<span class=\"_ _43\"> </span>per <span class=\"_ _1a\"></span>effetto <span class=\"_ _1a\"></span>degli <span class=\"_ _1a\"></span>adeguamenti <span class=\"_ _1b\"></span>contrat<span class=\"_ _2\"></span>tuali <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _13\"></span>rafforzamento <span class=\"_ _1a\"></span>or<span class=\"_ _0\"></span>ganizzativo, <span class=\"_ _13\"></span>e <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>costi<span class=\"_ _43\"> </span>sostenuti per le iniziative commerciali.<span class=\"_ _43\"> </span>Sia <span class=\"_ _0\"></span><span class=\"ff5\">l\u2019\u201cArredamento\u201d <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019\u201cIlluminazione\u201d <span class=\"_ _0\"></span>presentano <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span></span>EBITD<span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>incide <span class=\"_ _0\"></span>sul fatturat<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>in  dimi<span class=\"_ _2\"></span>nuzione  rispe<span class=\"_ _2\"></span>tto  allo <span class=\"_ _15\"> </span>scorso  esercizio <span class=\"_ _15\"> </span>(pari <span class=\"_ _15\"> </span>rispettivamente <span class=\"_ _15\"> </span>al <span class=\"_ _15\"> </span>14%  e <span class=\"_ _c\"> </span>al  <span class=\"ls1a\">18</span>%)<span class=\"ls42\">.<span class=\"_ _43\"> </span></span>Sostanzialmente <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>linea <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span><span class=\"ff5\">l\u2019esercizio <span class=\"_ _0\"></span>precedente <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>l\u2019incidenza <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>l\u2019EBITDA <span class=\"_ _0\"></span>d</span>e<span class=\"ff5\">l <span class=\"_ _0\"></span>\u201cLu<span class=\"_ _0\"></span>xury<span class=\"_ _43\"> </span></span>Contract\u201d, attestandosi al <span class=\"ff1\">22% dei ricavi.<span class=\"_ _43\"> </span></span>Anche <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>contributo <span class=\"_ _b\"></span><span class=\"ff5\">all\u2019EBITDA</span> <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019area <span class=\"_ _b\"></span>strategica <span class=\"_ _0\"></span>d\u2019affari <span class=\"_ _13\"></span>\u201c</span>Cucine <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>sistemi<span class=\"ff5\">\u201d</span> <span class=\"_ _b\"></span>diminuisce<span class=\"_ _43\"> </span>leggermente rispetto all\u2019<span class=\"ff1\">esercizio 2023 (dal 20% al 18% dei ricavi).<span class=\"_ _43\"> </span></span>Va <span class=\"_ _2\"></span>infine <span class=\"ff5\">evi<span class=\"_ _2\"></span>denziato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>contributo <span class=\"_ _6\"></span>negativo all\u2019EB<span class=\"_ _6\"></span>ITD<span class=\"_ _0\"></span>A <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>strategica <span class=\"_ _6\"></span>d\u2019affari \u201cAltro\u201d,<span class=\"_ _43\"> </span></span>soprattutto per effetto dei costi di struttura della capogruppo.<span class=\"_ _43\"> </span>Stato patrimoniale per area strategica d<span class=\"ffa\">\u2019</span>affari<span class=\"_ _43\"> </span>Si <span class=\"_ _0\"></span>riporta di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>la composizione <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>patrimoniale per <span class=\"_ _b\"></span>area<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>strategica di <span class=\"_ _0\"></span>affari<span class=\"_ _43\"> </span>al <span class=\"_ _0\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _0\"></span><span class=\"ls7\">202</span>3 <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2024 <span class=\"_ _b\"></span>dove <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span><span class=\"ls12\">i <span class=\"_ _b\"></span></span>debiti <span class=\"_ _0\"></span>infra-settoriali <span class=\"_ _0\"></span>(quasi<span class=\"_ _43\"> </span>esclusivamente <span class=\"_ _c\"> </span>riferibili <span class=\"_ _c\"> </span>ai <span class=\"_ _c\"> </span>rapporti <span class=\"_ _c\"> </span>commerciali <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>le <span class=\"_ _c\"> </span>controllate <span class=\"_ _c\"> </span>estere <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>Gruppo<span class=\"_ _43\"> </span>appartenenti al segmento <span class=\"ff5\">operativo \u201cAltro\u201d) sono stati oggetto di elisione</span>:<table class=\"s w2cd h17c\" id=\"_0ea05dda-619b-4986-a719-b75e7e7e7f15\"><tr><td></td><td></td><td class=\"c x1f5 ye6d w2ce h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Arredamento<span class=\"_ _43\"> </span></div><div class=\"t m0 x1f4 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Illuminazione<span class=\"_ _43\"> </span></div></td><td class=\"c x1f6 ye6e w2c5 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Luxury<span class=\"_ _43\"> </span></div></td><td class=\"c x1f7 ye6e w2c6 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cucine e<span class=\"_ _43\"> </span></div></td><td class=\"c x1f8 ye6f w111 h43\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1f9 ye6f w10f h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye6f w144 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td class=\"c x1fb ye70 w2c7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _43\"> </span></div></td><td class=\"c x1fc ye70 w2c8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Sistemi<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1fa ye71 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 immateriali </div></td><td class=\"c x1fd ye71 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">102.368 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye71 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.276 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye71 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">45.360 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye71 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">73.625 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye71 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">6 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye71 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">243.635</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye72 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Diritto d'uso </div></td><td class=\"c x1fd ye72 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">16.469 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye72 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.617 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye72 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.025 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye72 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.064 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye72 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.735 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye72 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">32.910</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye73 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 materiali </div></td><td class=\"c x1fd ye73 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">13.186 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye73 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.395 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye73 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.649 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye73 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">9.561 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye73 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.841 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye73 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">28.631</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye74 w2cf h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Partecipazioni e altre attivit\u00e0 non</div></td><td class=\"c x1fd ye75 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.921 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye75 w103 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">554 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye75 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">723 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye75 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.423 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye75 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">921 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye75 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.543</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye76 w2d0 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">correnti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye77 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 non correnti </div></td><td class=\"c x1fd ye77 w130 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">136.944 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye77 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">26.841 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye77 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">52.758 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye77 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">91.674 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f8 ye77 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">5.502 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye77 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">313.719 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye78 w2d1 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Rimanenze e attivit\u00e0 derivanti da</div></td><td class=\"c x1fd ye79 w130 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.623 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye79 w103 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.557 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye79 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.783 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye79 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.555 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye79 w111 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.128 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye79 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">41.646</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye7a w2d2 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">contratti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye7b w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x1fd ye7b w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.976 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye7b w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.150 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye7b w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">11.529 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye7b w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.076 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye7b w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">229 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye7b w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">38.961</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye7c w2d3 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Anticipi commerciali e passivit\u00e0</div></td><td class=\"c x1fd ye7d w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(13.931) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye7d w103 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.033) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye7d w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.083) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye7d w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.930) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye7d w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(827) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye7d w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(24.804) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye7e w2d4 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">derivanti da contratti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye7f w144 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x1fd ye7f w130 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(25.516) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye7f w103 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.121) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye7f w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(11.940) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye7f w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(9.206) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye7f w111 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(487) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye7f w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(51.271) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye80 w2d5 h17d\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Capitale circolante netto</div></td><td class=\"c x1fd ye81 w130 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">2.152 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye81 w103 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.552 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye81 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(2.711) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye81 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(505) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye81 w111 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">43 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye81 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">4.531</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye82 w2d6 h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">operativo<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye83 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x1fd ye83 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(6.253) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye83 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.785) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye83 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.285) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye83 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.831) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye83 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.333) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye83 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(15.488) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye84 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></td><td class=\"c x1fd ye84 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.050 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye84 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">690 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye84 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.156 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye84 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.487 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye84 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.677 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye84 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">11.059</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye85 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Capitale circolante netto </div></td><td class=\"c x1fd ye85 w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">949 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye85 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.456 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye85 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(5.840) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye85 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(849) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye85 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.387 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye85 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">102 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1fa ye86 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Fondi rischi e TFR </div></td><td class=\"c x1fd ye86 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.299) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye86 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.483) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye86 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(3.405) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye86 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.627) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye86 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(130) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye86 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(11.944) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye87 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1fd ye87 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(8.836) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye87 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(553) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye87 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.006) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye87 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(13.153) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye87 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(3) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye87 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(26.551) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye88 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Capitale investito netto </div></td><td class=\"c x1fd ye88 w130 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">123.758 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye88 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">29.261 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye88 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">39.507 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye88 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">76.045 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f8 ye88 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">6.755 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye88 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">275.326 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1fa ye89 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Indebitamento finanziario netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f9 ye89 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(120.948)</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye8a w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Patrimonio netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f9 ye8a w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(154.378)</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye8b w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Fonti di finanziamento </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f9 ye8b w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(275.326)</span><span class=\"ls0\">  </span></div></td></tr></table><table class=\"s w2d7 h17f\" id=\"_cf18f50d-ace2-41ae-9791-c6e8190ee3fe\"><tr><td></td><td></td><td class=\"c x1f5 ye8c w2ce h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Arredamento<span class=\"_ _43\"> </span></div><div class=\"t m0 x1f4 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Illuminazione<span class=\"_ _43\"> </span></div></td><td class=\"c x1f6 ye8d w2c5 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Luxury<span class=\"_ _43\"> </span></div></td><td class=\"c x1f7 ye8d w2c6 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cucine e<span class=\"_ _43\"> </span></div></td><td class=\"c x1f8 ye8e w111 h43\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1f9 ye8e w10f h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye8e w144 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td class=\"c x1fb ye8f w2c7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _43\"> </span></div></td><td class=\"c x1fc ye8f w2c8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Sistemi<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1fa ye90 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 immateriali </div></td><td class=\"c x1fd ye90 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">99.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye90 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.011 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye90 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">42.025 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye90 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">72.158 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye90 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">49 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye90 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">235.484 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye91 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Diritto d'uso </div></td><td class=\"c x1fd ye91 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">20.581 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye91 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.999 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye91 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.881 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye91 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">6.332 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye91 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">634 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye91 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">34.427 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye92 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 materiali </div></td><td class=\"c x1fd ye92 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.353 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye92 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.056 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye92 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.108 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye92 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.949 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye92 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">757 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye92 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">28.223 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye93 w2cf h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Partecipazioni e altre attivit\u00e0 non</div></td><td class=\"c x1fd ye94 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.005 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye94 w103 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">546 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye94 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">592 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye94 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.262 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye94 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">303 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye94 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.708 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye95 w2d0 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">correnti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye96 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 non correnti </div></td><td class=\"c x1fd ye96 w130 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">141.181 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye96 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">27.611 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye96 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">48.606 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye96 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">87.702 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f8 ye96 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.743 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye96 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">306.842 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye97 w2d1 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Rimanenze e attivit\u00e0 derivanti da</div></td><td class=\"c x1fd ye98 w130 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.235 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye98 w103 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.751 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye98 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.470 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye98 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.072 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye98 w111 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye98 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">45.529 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye99 w2d2 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">contratti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye9a w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x1fd ye9a w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">19.906 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye9a w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.191 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye9a w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">9.838 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye9a w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.697 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye9a w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye9a w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">41.632 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye9b w2d3 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Anticipi commerciali e passivit\u00e0</div></td><td class=\"c x1fd ye9c w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(14.823) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye9c w103 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(903) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye9c w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(11.130) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye9c w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.580) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye9c w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye9c w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(28.435) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye9d w2d4 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">derivanti da contratti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye9e w144 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x1fd ye9e w130 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(25.613) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye9e w103 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.426) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye9e w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.651) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye9e w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(10.460) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye9e w111 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(461) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye9e w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(53.611) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye9f w2d5 h17d\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Capitale circolante netto</div></td><td class=\"c x1fd yea0 w130 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">7.705 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe yea0 w103 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.614 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff yea0 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.473) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea0 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.271) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea0 w111 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(461) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea0 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">5.114 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 yea1 w2d6 h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">operativo<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa yea2 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x1fd yea2 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(6.359) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe yea2 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.778) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff yea2 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(3.228) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea2 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.739) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea2 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.667) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea2 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(14.771) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea3 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></td><td class=\"c x1fd yea3 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.891 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe yea3 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">595 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff yea3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">919 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 yea3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.415 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea3 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.005 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.824 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea4 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Capitale circolante netto </div></td><td class=\"c x1fd yea4 w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">6.238 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe yea4 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.431 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff yea4 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(8.782) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea4 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.595) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea4 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.123) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea4 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(832) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea5 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Fondi rischi e TFR </div></td><td class=\"c x1fd yea5 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.269) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe yea5 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.515) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff yea5 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(3.399) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea5 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.862) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea5 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(119) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea5 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.163) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea6 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1fd yea6 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(8.307) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe yea6 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(527) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff yea6 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(3.391) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea6 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.660) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea6 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(862) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea6 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(25.748) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea7 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Capitale investito netto </div></td><td class=\"c x1fd yea7 w130 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">133.843 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe yea7 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">30.000 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff yea7 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">33.033 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 yea7 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">71.585 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f8 yea7 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(361) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea7 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">2<span class=\"lsc\">68.099</span><span class=\"lsc\"> </span></span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea8 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Indebitamento finanziario netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f9 yea8 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(97.647) </span><span class=\"ls0\"> </span></div></td></tr></table>Patrimonio netto    <span class=\"ls0\">(170.452) </span>Fonti di finanziamento    <span class=\"ls0\">(268.099) </span>Si <span class=\"_ _15\"> </span>evidenzia <span class=\"_ _c\"> </span>nel <span class=\"_ _15\"> </span>complesso <span class=\"_ _c\"> </span>la  diminuzione <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>non <span class=\"_ _c\"> </span>correnti, <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>rincipalmente<span class=\"_ _43\"> </span>legate al<span class=\"_ _2\"></span> pr<span class=\"_ _2\"></span>ocesso di<span class=\"_ _2\"></span> am<span class=\"_ _2\"></span>mortamento dei <span class=\"_ _6\"></span>beni intangibili<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span> vita <span class=\"_ _6\"></span>utile <span class=\"_ _2\"></span>definita iscritti<span class=\"_ _2\"></span> in<span class=\"_ _2\"></span> sede<span class=\"_ _43\"> </span>di <span class=\"_ _0\"></span>PPA<span class=\"ls22\">. <span class=\"_ _0\"></span></span>Il <span class=\"_ _0\"></span>capitale circolante <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>operativo<span class=\"ff4 fs6\"> <span class=\"_ _0\"></span></span>evidenzia un <span class=\"_ _b\"></span>contenuto aumento, <span class=\"_ _0\"></span>passando<span class=\"_ _43\"> </span>da <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>4.531 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre 20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>5.<span class=\"ls7\">114</span> <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>prin<span class=\"_ _0\"></span>cipalmente legato<span class=\"_ _43\"> </span>all\u2019aumento <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>valore <span class=\"_ _1a\"></span>delle <span class=\"_ _1a\"></span>rimanenze <span class=\"_ _1a\"></span>(+<span class=\"_ _0\"></span><span class=\"ff1\">9%) <span class=\"_ _1a\"></span>e <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _1a\"></span>crediti <span class=\"_ _1a\"></span>commerciali <span class=\"_ _1a\"></span>(<span class=\"ls8\">+7</span>%), <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>arte<span class=\"_ _43\"> </span></span>mitigato dall\u2019aumento degli anticipi da clienti e le<span class=\"_ _6\"></span>gat<span class=\"_ _0\"></span>i alle commesse (+<span class=\"ff1\">1<span class=\"_ _0\"></span>5%).<span class=\"_ _43\"> </span></span>Nell\u2019\u201cArredamento\u201d <span class=\"_ _15\"> </span>l\u2019inc<span class=\"_ _2\"></span>remento <span class=\"_ _15\"> </span>delle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>non <span class=\"_ _15\"> </span>correnti <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _15\"> </span>legato <span class=\"_ _c\"> </span>all<span class=\"_ _0\"></span>\u2019<span class=\"ff1\">iscrizione <span class=\"_ _15\"> </span>del<span class=\"_ _43\"> </span></span>diritto <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _6\"></span>riferito<span class=\"ff1\"> a<span class=\"_ _6\"></span> nuovi <span class=\"_ _6\"></span>contratti di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>locazione <span class=\"_ _6\"></span>immobiliare <span class=\"lsb\">e <span class=\"_ _2\"></span><span class=\"ls0\">a <span class=\"_ _6\"></span>migliorie <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>beni <span class=\"_ _6\"></span>di t<span class=\"_ _2\"></span>erzi<span class=\"_ _43\"> </span></span></span></span>apportate <span class=\"_ _14\"> </span>nel <span class=\"_ _14\"> </span>corso <span class=\"_ _14\"> </span>dell\u2019anno, <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>parte <span class=\"_ _14\"> </span>compensati <span class=\"_ _14\"> </span>dall\u2019ammortamento <span class=\"_ _14\"> </span><span class=\"ff1\">d<span class=\"_ _0\"></span>ei <span class=\"_ _14\"> </span>beni<span class=\"_ _43\"> </span></span>intangibili a <span class=\"_ _0\"></span>vit<span class=\"_ _0\"></span>a utile <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>iscritti in <span class=\"_ _0\"></span>sede <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>PPA<span class=\"_ _0\"></span><span class=\"ls22\">. <span class=\"_ _0\"></span></span>Il <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>circolante netto <span class=\"_ _b\"></span>operativo<span class=\"_ _43\"> </span>rileva <span class=\"_ _13\"></span>una <span class=\"_ _1a\"></span>variazione <span class=\"_ _13\"></span>positiva <span class=\"_ _13\"></span>principalmente <span class=\"_ _13\"></span>per <span class=\"_ _1a\"></span>effetto <span class=\"_ _13\"></span>dell\u2019incremento <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>valore <span class=\"_ _1a\"></span><span class=\"ff1\">dei<span class=\"_ _43\"> </span></span>crediti <span class=\"_ _6\"></span>commerciali <span class=\"_ _7\"></span>per <span class=\"_ _6\"></span>effetto <span class=\"_ _7\"></span>delle <span class=\"_ _2\"></span>relative <span class=\"_ _7\"></span>dinamiche <span class=\"_ _6\"></span>finanziarie <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>incasso <span class=\"_ _6\"></span>(+ <span class=\"_ _6\"></span>Euro <span class=\"_ _6\"></span>3<span class=\"ls22\">.7</span>01<span class=\"_ _43\"> </span>migliaia).<span class=\"_ _43\"> </span>L\u2019aumento <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>attivit\u00e0  n<span class=\"_ _0\"></span>on <span class=\"_ _a\"> </span>correnti  n<span class=\"_ _0\"></span>ell\u2019\u201cIlluminazione\u201d  \u00e8 <span class=\"_ _a\"> </span>legato <span class=\"_ _11\"> </span><span class=\"ff1\">principalmente <span class=\"_ _a\"> </span><span class=\"lsf\">a<span class=\"_ _43\"> </span></span></span>migliorie <span class=\"_ _a\"> </span>su <span class=\"_ _a\"> </span>beni  d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>terzi  apportate <span class=\"_ _a\"> </span>nel <span class=\"_ _a\"> </span>corso <span class=\"_ _a\"> </span>dell\u2019anno<span class=\"_ _0\"></span><span class=\"ff1\">. <span class=\"_ _a\"> </span>Il <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>circolante <span class=\"_ _a\"> </span>netto<span class=\"_ _43\"> </span></span>operativo rimane sostanzialmente in linea con lo scorso esercizio.<span class=\"_ _43\"> </span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iminuzione <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti <span class=\"_ _b\"></span>nel <span class=\"_ _0\"></span>\u201cLuxury <span class=\"_ _b\"></span>Contract\u201d <span class=\"_ _0\"></span>dipende <span class=\"_ _b\"></span>principalmente<span class=\"_ _43\"> </span>dall\u2019ammortamento <span class=\"_ _0\"></span>dell<span class=\"ff1\">e <span class=\"_ _0\"></span>Relazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>clientela, mentre <span class=\"_ _b\"></span>il capitale <span class=\"_ _0\"></span>circolante <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span></span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _1b\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _1b\"></span>strutturalmente <span class=\"_ _17\"> </span>negativo<span class=\"_ _0\"></span>, <span class=\"_ _1b\"></span>diminuisce <span class=\"_ _17\"> </span>sen<span class=\"_ _0\"></span>sibilmente <span class=\"_ _1b\"></span>per <span class=\"_ _17\"> </span>un <span class=\"_ _1b\"></span>effe<span class=\"_ _0\"></span>tto<span class=\"_ _43\"> </span>combinato <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _7\"></span>dinamiche <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>incasso <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>crediti, <span class=\"_ _7\"></span>degli <span class=\"_ _6\"></span>anticipi <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>agamento<span class=\"_ _43\"> </span>dei debiti delle commesse in corso di esecuzione.<span class=\"_ _43\"> </span>Le <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>non <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span><span class=\"ff5\">del <span class=\"_ _13\"></span>segmento <span class=\"_ _b\"></span>\u201cCu<span class=\"_ _0\"></span>cine <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>sistemi\u201d<span class=\"_ _0\"></span></span> <span class=\"_ _13\"></span>diminuiscono <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>effetto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>egli<span class=\"_ _43\"> </span>ammortamenti, <span class=\"_ _6\"></span>mentre <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>capitale <span class=\"_ _6\"></span>circolante <span class=\"_ _7\"></span>netto <span class=\"_ _6\"></span>operativo, <span class=\"_ _6\"></span>negativo, <span class=\"_ _6\"></span>diminuisce <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>Euro<span class=\"_ _43\"> </span>766 <span class=\"ls0\">migliaia per effetto delle dinamiche finanziar<span class=\"_ _2\"></span>ie di p<span class=\"_ _0\"></span>agamento dei debiti commerciali.<span class=\"_ _43\"> </span></span>Si <span class=\"_ _2\"></span>segnala c<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>nel segm<span class=\"_ _6\"></span>ento operativo <span class=\"_ _6\"></span>\u201cAltro\u201d <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>capitale <span class=\"_ _6\"></span>circolante netto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>in dimi<span class=\"_ _2\"></span>nuzione<span class=\"_ _43\"> </span>per <span class=\"_ _17\"> </span>effetto <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>classificazione <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>estere <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>svolgono <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>commerciali<span class=\"_ _43\"> </span>(Dexelance UK, IDB Suzhou e Dexelance USA) all\u2019interno delle <span class=\"_ _0\"></span><span class=\"ff1\">specifiche aree strategiche<span class=\"_ _43\"> </span></span>di affari.<span class=\"_ _43\"> </span>Utile per azione<span class=\"_ _43\"> </span>Di <span class=\"_ _13\"></span>seguito <span class=\"_ _13\"></span>viene <span class=\"_ _1a\"></span>forni<span class=\"ls10\">ta</span> <span class=\"_ _13\"></span><span class=\"ff5\">l\u2019informazione <span class=\"_ _13\"></span>sull\u2019utile <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>dilu<span class=\"_ _0\"></span>ito <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _13\"></span>azione <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>revista <span class=\"_ _13\"></span>dallo<span class=\"_ _43\"> </span></span>IAS 33.<table class=\"s w2d8 h180\" id=\"_7a1d3816-18f2-4758-b229-e6744a8a290c\"><tr><td></td><td class=\"c x202 yea9 w130 hb9\"><div class=\"t m0 x3a h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">31/12/2023 </div></td><td class=\"c x203 yea9 w131 hb9\"><div class=\"t m0 x3a h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">31/12/2024 </div></td></tr><tr><td class=\"c x191 yeaa w2d9 h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Utile netto attribuibile agli azionisti ordinari della Capogruppo ai</div></td><td class=\"c x202 yeab w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.007 </span><span class=\"ls0\"> </span></div></td><td class=\"c x203 yeab w131 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">17.<span class=\"lsc\">904</span> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yeac w2da h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">fini dell'utile base e dell'utile diluito per azione (in<span class=\"_ _2\"></span> euro migliaia)<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x191 yead w2db h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Numero medio ponderato di azioni ordinarie, comprensivo dell<span class=\"_ _2\"></span>e<span class=\"_ _43\"> </span></div></td><td class=\"c x202 yeae w130 h29\"><div class=\"t m0 x57 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">24.391.801 </div></td><td class=\"c x203 yeae w131 h29\"><div class=\"t m0 x57 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">26.926.299 </div></td></tr><tr><td class=\"c x191 yeaf w2dc h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">azioni proprie, ai fini dell'utile per azione<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x204 yeb0 w1ae hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Numero medio ponderato di azioni proprie </div></td><td class=\"c x202 yeb0 w130 hb9\"><div class=\"t m0 x9b h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">163<span class=\"ls0\"> </span></div></td><td class=\"c x203 yeb0 w131 hb9\"><div class=\"t m0 x65 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">106.833 </div></td></tr><tr><td class=\"c x191 yeb1 w2dd h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Numero medio ponderato di azioni ordinarie, escluse azioni<span class=\"_ _43\"> </span></div></td><td class=\"c x202 yeb2 w130 h29\"><div class=\"t m0 x57 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">24.391.638 </div></td><td class=\"c x203 yeb2 w131 h29\"><div class=\"t m0 x57 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">26.819.466 </div></td></tr><tr><td class=\"c x191 yeb3 w2de h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">proprie, ai fini dell'utile per azione<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x204 yeb4 w1ae hb7\"><div class=\"t m0 xb5 h12 y63b ff1 fs9 fc1 sc0 ls0 ws0\">Utile per azione: </div></td><td></td><td></td></tr><tr><td class=\"c x191 yeb5 w2df h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">- base, per l'utile d'esercizio attribuibile<span class=\"_ _2\"></span> agli azionisti ordinari della</div></td><td class=\"c x202 yeb6 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x203 yeb6 w131 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">0,67 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yeb7 w2e0 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Capogruppo<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x191 yeb8 w2e1 h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">- diluito, per l'utile d'esercizio attribuibile agli<span class=\"_ _2\"></span> azionisti ordinari</div></td><td class=\"c x202 yeb9 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x203 yeb9 w131 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">0,67 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye2b w2e2 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">della Capogruppo<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr></table>Le a<span class=\"_ _2\"></span>zioni che <span class=\"_ _6\"></span>compongono il<span class=\"_ _2\"></span> capitale<span class=\"_ _2\"></span> sociale <span class=\"_ _6\"></span>sono azioni <span class=\"_ _6\"></span>ordinarie e <span class=\"_ _6\"></span>non esistono <span class=\"_ _6\"></span>obblighi<span class=\"_ _43\"> </span>relativi  all<span class=\"_ _6\"></span>a  distribuzione <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>ividendi <span class=\"_ _15\"> </span>n\u00e9 <span class=\"_ _15\"> </span>altre <span class=\"_ _c\"> </span>for<span class=\"_ _0\"></span>me <span class=\"_ _15\"> </span>privilegiate <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>assegnazione <span class=\"_ _15\"> </span>dei<span class=\"_ _43\"> </span>risultati  tra <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>azioni.  N<span class=\"_ _2\"></span>on  esistono, <span class=\"_ _15\"> </span>inoltre,  s<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rumenti  i<span class=\"_ _2\"></span>n  circolazione  con <span class=\"_ _15\"> </span>potenziale<span class=\"_ _43\"> </span> effetto diluitivo sul risultato di pertinenza dei soci<span class=\"_ _2\"></span> della capogruppo.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Aggregazioni aziendali e avviamento<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>aggregaz<span class=\"_ _0\"></span>ioni <span class=\"_ _1b\"></span>aziendali <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>contabilizzate <span class=\"_ _1b\"></span>utilizzando <span class=\"_ _1b\"></span>il <span class=\"_ _17\"> </span>metodo <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _1b\"></span>Il<span class=\"_ _43\"> </span>costo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _7\"></span>\u00e8 de<span class=\"_ _2\"></span>terminato <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>somma <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>corrispettivo <span class=\"_ _6\"></span>trasferito, <span class=\"_ _6\"></span>misurato<span class=\"_ _43\"> </span>al <span class=\"_ _1a\"></span><span class=\"ff6\">fair <span class=\"_ _1a\"></span>value</span> <span class=\"_ _1a\"></span>alla <span class=\"_ _1b\"></span>data <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>acquisizione, <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>importo <span class=\"_ _1a\"></span>della <span class=\"_ _1a\"></span>partecipazione <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>minoranza<span class=\"_ _43\"> </span>nell<span class=\"ff5\">\u2019</span>acquisita. <span class=\"_ _19\"> </span>Per <span class=\"_ _10\"> </span>ogni <span class=\"_ _10\"> </span>aggregazione <span class=\"_ _19\"> </span>aziendale <span class=\"_ _10\"> </span>il <span class=\"_ _19\"> </span>Gruppo <span class=\"_ _10\"> </span>definisce <span class=\"_ _10\"> </span>se <span class=\"_ _19\"> </span>misurare <span class=\"_ _19\"> </span>la<span class=\"_ _43\"> </span>partecipazione di minora<span class=\"_ _2\"></span>nza nell<span class=\"ff5\">\u2019</span>acquisita al <span class=\"ff6\">fair value</span> (c<span class=\"_ _2\"></span>.d. <span class=\"ff6\">full goodwill method</span><span class=\"ls9\">) </span>oppure<span class=\"_ _43\"> </span>in <span class=\"_ _18\"> </span>proporzione <span class=\"_ _14\"> </span>alla <span class=\"_ _18\"> </span>quota <span class=\"_ _14\"> </span>della <span class=\"_ _18\"> </span>partecipazione <span class=\"_ _14\"> </span>di <span class=\"_ _18\"> </span>minoranza <span class=\"_ _14\"> </span>nelle <span class=\"_ _18\"> </span>attivit\u00e0 <span class=\"_ _14\"> </span>nette<span class=\"_ _43\"> </span>identificabili <span class=\"_ _15\"> </span>dell<span class=\"ff5\">\u2019</span>acquisita <span class=\"_ _15\"> </span>(c.d. <span class=\"_ _15\"> </span><span class=\"ff6\">partial <span class=\"_ _15\"> </span>goodwill <span class=\"_ _15\"> </span>method</span>). <span class=\"_ _c\"> </span>I  costi <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>acquisizione <span class=\"_ _c\"> </span>sono<span class=\"_ _43\"> </span>spesati nel periodo e classificati tra le consulenze e le prestazioni di servizi.<span class=\"_ _43\"> </span>Quando <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _11\"> </span>acquisisce <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _a\"> </span><span class=\"ff6\">business</span>, <span class=\"_ _11\"> </span>classifica <span class=\"_ _9\"> </span>o <span class=\"_ _11\"> </span>designa <span class=\"_ _a\"> </span>le <span class=\"_ _11\"> </span>attivit\u00e0  f<span class=\"_ _0\"></span>inanziarie<span class=\"_ _43\"> </span>acquisite <span class=\"_ _11\"> </span>o <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _a\"> </span>assunte <span class=\"_ _11\"> </span>in <span class=\"_ _a\"> </span>accordo <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>i <span class=\"_ _a\"> </span>termini <span class=\"_ _11\"> </span>contrattuali, <span class=\"_ _a\"> </span>le <span class=\"_ _11\"> </span>condizioni<span class=\"_ _43\"> </span>economiche e le altre co<span class=\"_ _2\"></span>ndizioni pertinenti in essere alla <span class=\"_ _2\"></span>data di acquisizione. Ci\u00f2 include<span class=\"_ _43\"> </span>la <span class=\"_ _13\"></span>verifica <span class=\"_ _1a\"></span>per <span class=\"_ _13\"></span>stabilire <span class=\"_ _1a\"></span>se <span class=\"_ _13\"></span>un <span class=\"_ _1a\"></span>derivato <span class=\"_ _13\"></span>incorporato <span class=\"_ _1a\"></span>debba <span class=\"_ _1a\"></span>essere <span class=\"_ _13\"></span>sep<span class=\"_ _0\"></span>arato <span class=\"_ _13\"></span>dal <span class=\"_ _1a\"></span>contratto<span class=\"_ _43\"> </span>primario.<span class=\"_ _43\"> </span>Se <span class=\"_ _1a\"></span>l<span class=\"ff5\">\u2019</span>aggregazione <span class=\"_ _1a\"></span>aziendale <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1a\"></span>realizzata <span class=\"_ _13\"></span>in <span class=\"_ _1a\"></span>pi\u00f9 <span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>asi, <span class=\"_ _13\"></span>la <span class=\"_ _1a\"></span>partecipazione <span class=\"_ _1a\"></span>precedentemente<span class=\"_ _43\"> </span>detenuta <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>ricondotta <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value<span class=\"ff1\"> <span class=\"_ _2\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>acquisizione <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>controllo <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _6\"></span>utile<span class=\"_ _43\"> </span></span></span>o perdita risultante \u00e8 rilevata nel conto economico.<span class=\"_ _43\"> </span>Nel <span class=\"_ _17\"> </span>caso <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>opzion<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>put <span class=\"_ _17\"> </span>concesse <span class=\"_ _c\"> </span>ai <span class=\"_ _17\"> </span>soci <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>minoranza, <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _17\"> </span>iscrive <span class=\"_ _17\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _17\"> </span>passivit\u00e0<span class=\"_ _43\"> </span>finanziaria <span class=\"_ _17\"> </span>pari <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>attuale <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>prezzo <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>esercizio <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione. <span class=\"_ _17\"> </span>Se <span class=\"_ _1b\"></span>i <span class=\"_ _c\"> </span>termini <span class=\"_ _1b\"></span>e <span class=\"_ _c\"> </span>le<span class=\"_ _43\"> </span>condizioni <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _13\"></span>put <span class=\"_ _13\"></span>danno <span class=\"_ _13\"></span>gi\u00e0 <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>accesso <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>benefici <span class=\"_ _13\"></span>economici <span class=\"_ _13\"></span>collegati<span class=\"_ _43\"> </span>alla quota <span class=\"_ _0\"></span>di capitale opzionata, il <span class=\"_ _0\"></span>Gruppo contabilizza tale <span class=\"_ _0\"></span>quota come se fosse <span class=\"_ _0\"></span>gi\u00e0 stata<span class=\"_ _43\"> </span>acquistata <span class=\"_ _13\"></span>e, <span class=\"_ _13\"></span>quindi, <span class=\"_ _1a\"></span>al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>riconoscimento <span class=\"_ _13\"></span>iniziale <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>passivit\u00e0, <span class=\"_ _13\"></span>tale <span class=\"_ _1a\"></span>valore<span class=\"_ _43\"> </span>vi<span class=\"ls0\">ene <span class=\"_ _0\"></span>riclassificato dal p<span class=\"_ _0\"></span>atrimonio netto riducendo <span class=\"_ _0\"></span>la quota <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>le minoranze. <span class=\"_ _0\"></span>La passivit\u00e0<span class=\"_ _43\"> </span></span>viene  successivamente  rimisurata  a  ogni  data  di  chiusura  conformemente  a  quanto<span class=\"_ _43\"> </span>previsto dall<span class=\"ff5\">\u2019</span>IFRS 9.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "Aggregazioni aziendali e avviamento<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>aggregaz<span class=\"_ _0\"></span>ioni <span class=\"_ _1b\"></span>aziendali <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>contabilizzate <span class=\"_ _1b\"></span>utilizzando <span class=\"_ _1b\"></span>il <span class=\"_ _17\"> </span>metodo <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _1b\"></span>Il<span class=\"_ _43\"> </span>costo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _7\"></span>\u00e8 de<span class=\"_ _2\"></span>terminato <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>somma <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>corrispettivo <span class=\"_ _6\"></span>trasferito, <span class=\"_ _6\"></span>misurato<span class=\"_ _43\"> </span>al <span class=\"_ _1a\"></span><span class=\"ff6\">fair <span class=\"_ _1a\"></span>value</span> <span class=\"_ _1a\"></span>alla <span class=\"_ _1b\"></span>data <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>acquisizione, <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>importo <span class=\"_ _1a\"></span>della <span class=\"_ _1a\"></span>partecipazione <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>minoranza<span class=\"_ _43\"> </span>nell<span class=\"ff5\">\u2019</span>acquisita. <span class=\"_ _19\"> </span>Per <span class=\"_ _10\"> </span>ogni <span class=\"_ _10\"> </span>aggregazione <span class=\"_ _19\"> </span>aziendale <span class=\"_ _10\"> </span>il <span class=\"_ _19\"> </span>Gruppo <span class=\"_ _10\"> </span>definisce <span class=\"_ _10\"> </span>se <span class=\"_ _19\"> </span>misurare <span class=\"_ _19\"> </span>la<span class=\"_ _43\"> </span>partecipazione di minora<span class=\"_ _2\"></span>nza nell<span class=\"ff5\">\u2019</span>acquisita al <span class=\"ff6\">fair value</span> (c<span class=\"_ _2\"></span>.d. <span class=\"ff6\">full goodwill method</span><span class=\"ls9\">) </span>oppure<span class=\"_ _43\"> </span>in <span class=\"_ _18\"> </span>proporzione <span class=\"_ _14\"> </span>alla <span class=\"_ _18\"> </span>quota <span class=\"_ _14\"> </span>della <span class=\"_ _18\"> </span>partecipazione <span class=\"_ _14\"> </span>di <span class=\"_ _18\"> </span>minoranza <span class=\"_ _14\"> </span>nelle <span class=\"_ _18\"> </span>attivit\u00e0 <span class=\"_ _14\"> </span>nette<span class=\"_ _43\"> </span>identificabili <span class=\"_ _15\"> </span>dell<span class=\"ff5\">\u2019</span>acquisita <span class=\"_ _15\"> </span>(c.d. <span class=\"_ _15\"> </span><span class=\"ff6\">partial <span class=\"_ _15\"> </span>goodwill <span class=\"_ _15\"> </span>method</span>). <span class=\"_ _c\"> </span>I  costi <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>acquisizione <span class=\"_ _c\"> </span>sono<span class=\"_ _43\"> </span>spesati nel periodo e classificati tra le consulenze e le prestazioni di servizi.<span class=\"_ _43\"> </span>Quando <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _11\"> </span>acquisisce <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _a\"> </span><span class=\"ff6\">business</span>, <span class=\"_ _11\"> </span>classifica <span class=\"_ _9\"> </span>o <span class=\"_ _11\"> </span>designa <span class=\"_ _a\"> </span>le <span class=\"_ _11\"> </span>attivit\u00e0  f<span class=\"_ _0\"></span>inanziarie<span class=\"_ _43\"> </span>acquisite <span class=\"_ _11\"> </span>o <span class=\"_ _a\"> </span>le <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _a\"> </span>assunte <span class=\"_ _11\"> </span>in <span class=\"_ _a\"> </span>accordo <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>i <span class=\"_ _a\"> </span>termini <span class=\"_ _11\"> </span>contrattuali, <span class=\"_ _a\"> </span>le <span class=\"_ _11\"> </span>condizioni<span class=\"_ _43\"> </span>economiche e le altre co<span class=\"_ _2\"></span>ndizioni pertinenti in essere alla <span class=\"_ _2\"></span>data di acquisizione. Ci\u00f2 include<span class=\"_ _43\"> </span>la <span class=\"_ _13\"></span>verifica <span class=\"_ _1a\"></span>per <span class=\"_ _13\"></span>stabilire <span class=\"_ _1a\"></span>se <span class=\"_ _13\"></span>un <span class=\"_ _1a\"></span>derivato <span class=\"_ _13\"></span>incorporato <span class=\"_ _1a\"></span>debba <span class=\"_ _1a\"></span>essere <span class=\"_ _13\"></span>sep<span class=\"_ _0\"></span>arato <span class=\"_ _13\"></span>dal <span class=\"_ _1a\"></span>contratto<span class=\"_ _43\"> </span>primario.<span class=\"_ _43\"> </span>Se <span class=\"_ _1a\"></span>l<span class=\"ff5\">\u2019</span>aggregazione <span class=\"_ _1a\"></span>aziendale <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1a\"></span>realizzata <span class=\"_ _13\"></span>in <span class=\"_ _1a\"></span>pi\u00f9 <span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>asi, <span class=\"_ _13\"></span>la <span class=\"_ _1a\"></span>partecipazione <span class=\"_ _1a\"></span>precedentemente<span class=\"_ _43\"> </span>detenuta <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>ricondotta <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value<span class=\"ff1\"> <span class=\"_ _2\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>acquisizione <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>controllo <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _6\"></span>utile<span class=\"_ _43\"> </span></span></span>o perdita risultante \u00e8 rilevata nel conto economico.<span class=\"_ _43\"> </span>Nel <span class=\"_ _17\"> </span>caso <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>opzion<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>put <span class=\"_ _17\"> </span>concesse <span class=\"_ _c\"> </span>ai <span class=\"_ _17\"> </span>soci <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>minoranza, <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _17\"> </span>iscrive <span class=\"_ _17\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _17\"> </span>passivit\u00e0<span class=\"_ _43\"> </span>finanziaria <span class=\"_ _17\"> </span>pari <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>attuale <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>prezzo <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>esercizio <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione. <span class=\"_ _17\"> </span>Se <span class=\"_ _1b\"></span>i <span class=\"_ _c\"> </span>termini <span class=\"_ _1b\"></span>e <span class=\"_ _c\"> </span>le<span class=\"_ _43\"> </span>condizioni <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _13\"></span>put <span class=\"_ _13\"></span>danno <span class=\"_ _13\"></span>gi\u00e0 <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>accesso <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>benefici <span class=\"_ _13\"></span>economici <span class=\"_ _13\"></span>collegati<span class=\"_ _43\"> </span>alla quota <span class=\"_ _0\"></span>di capitale opzionata, il <span class=\"_ _0\"></span>Gruppo contabilizza tale <span class=\"_ _0\"></span>quota come se fosse <span class=\"_ _0\"></span>gi\u00e0 stata<span class=\"_ _43\"> </span>acquistata <span class=\"_ _13\"></span>e, <span class=\"_ _13\"></span>quindi, <span class=\"_ _1a\"></span>al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>riconoscimento <span class=\"_ _13\"></span>iniziale <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>passivit\u00e0, <span class=\"_ _13\"></span>tale <span class=\"_ _1a\"></span>valore<span class=\"_ _43\"> </span>vi<span class=\"ls0\">ene <span class=\"_ _0\"></span>riclassificato dal p<span class=\"_ _0\"></span>atrimonio netto riducendo <span class=\"_ _0\"></span>la quota <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>le minoranze. <span class=\"_ _0\"></span>La passivit\u00e0<span class=\"_ _43\"> </span></span>viene  successivamente  rimisurata  a  ogni  data  di  chiusura  conformemente  a  quanto<span class=\"_ _43\"> </span>previsto dall<span class=\"ff5\">\u2019</span>IFRS 9.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _30\"> </span>\u00e8 <span class=\"_ _16\"> </span>inizial<span class=\"_ _2\"></span>mente <span class=\"_ _16\"> </span>rileva<span class=\"_ _2\"></span>to <span class=\"_ _16\"> </span>al<span class=\"_ _2\"></span> <span class=\"_ _30\"> </span>costo <span class=\"_ _16\"> </span>rappresentato <span class=\"_ _30\"> </span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eccedenza <span class=\"_ _30\"> </span>del<span class=\"_ _43\"> </span>corrispettivo <span class=\"_ _0\"></span>corrisposto e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>importo <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>le interessenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>minoranza <span class=\"_ _0\"></span>rispetto<span class=\"_ _43\"> </span>alle <span class=\"_ _0\"></span>attivit\u00e0 n<span class=\"_ _0\"></span>ette identificabili <span class=\"_ _0\"></span>acquisite e <span class=\"_ _b\"></span>le passivit\u00e0 <span class=\"_ _0\"></span>assunte d<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gruppo. Se <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air value<span class=\"_ _43\"> </span></span>delle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>nette <span class=\"_ _15\"> </span>acquisite <span class=\"_ _c\"> </span>eccede <span class=\"_ _c\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insieme <span class=\"_ _17\"> </span>del <span class=\"_ _15\"> </span>corrispettivo <span class=\"_ _c\"> </span>corrisposto, <span class=\"_ _c\"> </span>il <span class=\"_ _c\"> </span>Gruppo<span class=\"_ _43\"> </span>verifica nuovamente <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>identificato <span class=\"_ _0\"></span>correttamente tutte le <span class=\"_ _0\"></span>attivit\u00e0 acquisite <span class=\"_ _0\"></span>e tutt<span class=\"_ _0\"></span>e le<span class=\"_ _43\"> </span>passivit\u00e0  assunte <span class=\"_ _15\"> </span>e  riv<span class=\"_ _2\"></span>ede  le <span class=\"_ _15\"> </span>procedure <span class=\"_ _15\"> </span>utilizzate  per <span class=\"_ _15\"> </span>determin<span class=\"_ _0\"></span>are <span class=\"_ _15\"> </span>gli  ammontari <span class=\"_ _15\"> </span>da<span class=\"_ _43\"> </span>rilevare alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>acquisizione. <span class=\"_ _0\"></span>Se dalla nu<span class=\"_ _0\"></span>ova valutazione eme<span class=\"_ _0\"></span>rge ancora un<span class=\"_ _0\"></span> <span class=\"_ _b\"></span><span class=\"ff6\">fair value<span class=\"_ _43\"> </span></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>nette <span class=\"_ _b\"></span>acquisite superiore <span class=\"_ _b\"></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=\"_ _b\"></span>rilevata<span class=\"_ _43\"> </span>a conto economico.<span class=\"_ _43\"> </span>Dopo <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>rilevazione <span class=\"_ _7\"></span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _7\"></span>l<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>valutato <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>costo, <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _7\"></span>perdite <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>valore<span class=\"_ _43\"> </span>accumulate.  Al  fine  d<span class=\"_ _2\"></span>ella  verifica  per <span class=\"_ _15\"> </span>riduzione  di  valore  (<span class=\"ff6\">impairment</span>),  l<span class=\"ff5\">\u2019</span>avviamento<span class=\"_ _43\"> </span>acquisito <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>aggregazione <span class=\"_ _13\"></span>aziendale <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _1a\"></span>allocato, <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>acqu<span class=\"_ _0\"></span>isizione, <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>ciascuna<span class=\"_ _43\"> </span>unit\u00e0 <span class=\"_ _15\"> </span>generatrice <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>cassa <span class=\"_ _c\"> </span>del  Gr<span class=\"_ _2\"></span>uppo <span class=\"_ _c\"> </span>che  si <span class=\"_ _c\"> </span>prevede <span class=\"_ _c\"> </span>benefici <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>sinergie<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>aggregazione, <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>prescindere dal <span class=\"_ _6\"></span>fatto <span class=\"_ _6\"></span>che al<span class=\"_ _2\"></span>tre <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _6\"></span>o passivit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>dell<span class=\"ff5\">\u2019</span>entit\u00e0 ac<span class=\"_ _2\"></span>quisita<span class=\"_ _43\"> </span>siano assegnate a tali unit\u00e0.<span class=\"_ _43\"> </span>Se  l<span class=\"ff5\">\u2019</span>avviamento  \u00e8 <span class=\"_ _a\"> </span>stato  allocato  a <span class=\"_ _a\"> </span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>unit\u00e0  generatrice  di  flussi  finanziari  e <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0<span class=\"_ _43\"> </span>dismette <span class=\"_ _13\"></span>parte <span class=\"_ _1a\"></span>delle <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>tale <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span>it\u00e0, <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _13\"></span>associato <span class=\"_ _1a\"></span>all<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"></span>dismessa <span class=\"_ _1a\"></span>\u00e8<span class=\"_ _43\"> </span>incluso <span class=\"_ _17\"> </span>nel <span class=\"_ _c\"> </span>valore <span class=\"_ _17\"> </span>contabile <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _17\"> </span>quando <span class=\"_ _17\"> </span>si <span class=\"_ _17\"> </span>det<span class=\"_ _0\"></span>ermina <span class=\"_ _17\"> </span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _c\"> </span>o <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>perdita <span class=\"_ _17\"> </span>della<span class=\"_ _43\"> </span>dismissione. <span class=\"_ _b\"></span>L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _0\"></span>associato <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>dismessa <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>determinat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>dei<span class=\"_ _43\"> </span>valori <span class=\"_ _2\"></span>relativi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _6\"></span>dismessa e <span class=\"_ _6\"></span>della par<span class=\"_ _2\"></span>te m<span class=\"_ _2\"></span>antenuta de<span class=\"_ _2\"></span>ll<span class=\"ff5\">\u2019</span>unit\u00e0 generatrice <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>flussi<span class=\"_ _43\"> </span>finanziari.<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>variazioni <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>quote <span class=\"_ _6\"></span>di partecipazione <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>societ\u00e0 controlla<span class=\"_ _2\"></span>ta c<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>comportano<span class=\"_ _43\"> </span>la perdita di controllo sono contabilizzate a patrimonio netto.<span class=\"_ _43\"> </span>Nel <span class=\"_ _19\"> </span>caso <span class=\"_ _19\"> </span>invece <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>cessione <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>parte <span class=\"_ _19\"> </span>delle <span class=\"_ _10\"> </span>quot<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>di <span class=\"_ _10\"> </span>partecipazioni <span class=\"_ _19\"> </span>detenute <span class=\"_ _19\"> </span>con<span class=\"_ _43\"> </span>corrispondente p<span class=\"_ _2\"></span>erdita <span class=\"_ _2\"></span>di controllo,<span class=\"_ _2\"></span> la <span class=\"_ _6\"></span>partecipazione de<span class=\"_ _2\"></span>tenuta \u00e8 <span class=\"_ _6\"></span>adeguata al <span class=\"_ _6\"></span>relativo <span class=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>la <span class=\"_ _1b\"></span>nuova <span class=\"_ _17\"> </span>valutazione <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>stessa <span class=\"_ _1b\"></span>concorre <span class=\"_ _1b\"></span>alla <span class=\"_ _1b\"></span>formazione <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>plusvalenza <span class=\"_ _17\"> </span><span class=\"ls40\">/<span class=\"_ _43\"> </span></span></span>(minusvalenza) derivante dall<span class=\"ff5\">\u2019</span>operazione di cessione.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _30\"> </span>\u00e8 <span class=\"_ _16\"> </span>inizial<span class=\"_ _2\"></span>mente <span class=\"_ _16\"> </span>rileva<span class=\"_ _2\"></span>to <span class=\"_ _16\"> </span>al<span class=\"_ _2\"></span> <span class=\"_ _30\"> </span>costo <span class=\"_ _16\"> </span>rappresentato <span class=\"_ _30\"> </span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eccedenza <span class=\"_ _30\"> </span>del<span class=\"_ _43\"> </span>corrispettivo <span class=\"_ _0\"></span>corrisposto e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>importo <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>le interessenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>minoranza <span class=\"_ _0\"></span>rispetto<span class=\"_ _43\"> </span>alle <span class=\"_ _0\"></span>attivit\u00e0 n<span class=\"_ _0\"></span>ette identificabili <span class=\"_ _0\"></span>acquisite e <span class=\"_ _b\"></span>le passivit\u00e0 <span class=\"_ _0\"></span>assunte d<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gruppo. Se <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air value<span class=\"_ _43\"> </span></span>delle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>nette <span class=\"_ _15\"> </span>acquisite <span class=\"_ _c\"> </span>eccede <span class=\"_ _c\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>insieme <span class=\"_ _17\"> </span>del <span class=\"_ _15\"> </span>corrispettivo <span class=\"_ _c\"> </span>corrisposto, <span class=\"_ _c\"> </span>il <span class=\"_ _c\"> </span>Gruppo<span class=\"_ _43\"> </span>verifica nuovamente <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>identificato <span class=\"_ _0\"></span>correttamente tutte le <span class=\"_ _0\"></span>attivit\u00e0 acquisite <span class=\"_ _0\"></span>e tutt<span class=\"_ _0\"></span>e le<span class=\"_ _43\"> </span>passivit\u00e0  assunte <span class=\"_ _15\"> </span>e  riv<span class=\"_ _2\"></span>ede  le <span class=\"_ _15\"> </span>procedure <span class=\"_ _15\"> </span>utilizzate  per <span class=\"_ _15\"> </span>determin<span class=\"_ _0\"></span>are <span class=\"_ _15\"> </span>gli  ammontari <span class=\"_ _15\"> </span>da<span class=\"_ _43\"> </span>rilevare alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>acquisizione. <span class=\"_ _0\"></span>Se dalla nu<span class=\"_ _0\"></span>ova valutazione eme<span class=\"_ _0\"></span>rge ancora un<span class=\"_ _0\"></span> <span class=\"_ _b\"></span><span class=\"ff6\">fair value<span class=\"_ _43\"> </span></span>delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>nette <span class=\"_ _b\"></span>acquisite superiore <span class=\"_ _b\"></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=\"_ _b\"></span>rilevata<span class=\"_ _43\"> </span>a conto economico.<span class=\"_ _43\"> </span>Dopo <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>rilevazione <span class=\"_ _7\"></span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _7\"></span>l<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>valutato <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>costo, <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _7\"></span>perdite <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>valore<span class=\"_ _43\"> </span>accumulate.  Al  fine  d<span class=\"_ _2\"></span>ella  verifica  per <span class=\"_ _15\"> </span>riduzione  di  valore  (<span class=\"ff6\">impairment</span>),  l<span class=\"ff5\">\u2019</span>avviamento<span class=\"_ _43\"> </span>acquisito <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>aggregazione <span class=\"_ _13\"></span>aziendale <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _1a\"></span>allocato, <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>acqu<span class=\"_ _0\"></span>isizione, <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>ciascuna<span class=\"_ _43\"> </span>unit\u00e0 <span class=\"_ _15\"> </span>generatrice <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>cassa <span class=\"_ _c\"> </span>del  Gr<span class=\"_ _2\"></span>uppo <span class=\"_ _c\"> </span>che  si <span class=\"_ _c\"> </span>prevede <span class=\"_ _c\"> </span>benefici <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>sinergie<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>aggregazione, <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>prescindere dal <span class=\"_ _6\"></span>fatto <span class=\"_ _6\"></span>che al<span class=\"_ _2\"></span>tre <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _6\"></span>o passivit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>dell<span class=\"ff5\">\u2019</span>entit\u00e0 ac<span class=\"_ _2\"></span>quisita<span class=\"_ _43\"> </span>siano assegnate a tali unit\u00e0.<span class=\"_ _43\"> </span>Se  l<span class=\"ff5\">\u2019</span>avviamento  \u00e8 <span class=\"_ _a\"> </span>stato  allocato  a <span class=\"_ _a\"> </span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>unit\u00e0  generatrice  di  flussi  finanziari  e <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entit\u00e0<span class=\"_ _43\"> </span>dismette <span class=\"_ _13\"></span>parte <span class=\"_ _1a\"></span>delle <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>tale <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span>it\u00e0, <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _13\"></span>associato <span class=\"_ _1a\"></span>all<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"></span>dismessa <span class=\"_ _1a\"></span>\u00e8<span class=\"_ _43\"> </span>incluso <span class=\"_ _17\"> </span>nel <span class=\"_ _c\"> </span>valore <span class=\"_ _17\"> </span>contabile <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _17\"> </span>quando <span class=\"_ _17\"> </span>si <span class=\"_ _17\"> </span>det<span class=\"_ _0\"></span>ermina <span class=\"_ _17\"> </span>l<span class=\"ff5\">\u2019</span>utile <span class=\"_ _c\"> </span>o <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>perdita <span class=\"_ _17\"> </span>della<span class=\"_ _43\"> </span>dismissione. <span class=\"_ _b\"></span>L<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _0\"></span>associato <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>dismessa <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>determinat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>dei<span class=\"_ _43\"> </span>valori <span class=\"_ _2\"></span>relativi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _6\"></span>dismessa e <span class=\"_ _6\"></span>della par<span class=\"_ _2\"></span>te m<span class=\"_ _2\"></span>antenuta de<span class=\"_ _2\"></span>ll<span class=\"ff5\">\u2019</span>unit\u00e0 generatrice <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>flussi<span class=\"_ _43\"> </span>finanziari.<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>variazioni <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>quote <span class=\"_ _6\"></span>di partecipazione <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>societ\u00e0 controlla<span class=\"_ _2\"></span>ta c<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>comportano<span class=\"_ _43\"> </span>la perdita di controllo sono contabilizzate a patrimonio netto.<span class=\"_ _43\"> </span>Nel <span class=\"_ _19\"> </span>caso <span class=\"_ _19\"> </span>invece <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>cessione <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>parte <span class=\"_ _19\"> </span>delle <span class=\"_ _10\"> </span>quot<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>di <span class=\"_ _10\"> </span>partecipazioni <span class=\"_ _19\"> </span>detenute <span class=\"_ _19\"> </span>con<span class=\"_ _43\"> </span>corrispondente p<span class=\"_ _2\"></span>erdita <span class=\"_ _2\"></span>di controllo,<span class=\"_ _2\"></span> la <span class=\"_ _6\"></span>partecipazione de<span class=\"_ _2\"></span>tenuta \u00e8 <span class=\"_ _6\"></span>adeguata al <span class=\"_ _6\"></span>relativo <span class=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>la <span class=\"_ _1b\"></span>nuova <span class=\"_ _17\"> </span>valutazione <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>stessa <span class=\"_ _1b\"></span>concorre <span class=\"_ _1b\"></span>alla <span class=\"_ _1b\"></span>formazione <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>plusvalenza <span class=\"_ _17\"> </span><span class=\"ls40\">/<span class=\"_ _43\"> </span></span></span>(minusvalenza) derivante dall<span class=\"ff5\">\u2019</span>operazione di cessione.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "Attivit\u00e0 immateriali<span class=\"_ _43\"> </span>Le <span class=\"_ _f\"> </span>attivit\u00e0 <span class=\"_ _f\"> </span>immateriali <span class=\"_ _11\"> </span>acquisite <span class=\"_ _f\"> </span>separatamente <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>iscritte <span class=\"_ _11\"> </span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>costo <span class=\"_ _11\"> </span>di<span class=\"_ _43\"> </span>acquisto <span class=\"_ _11\"> </span>comprensivo <span class=\"_ _a\"> </span>degli <span class=\"_ _a\"> </span>oneri <span class=\"_ _11\"> </span>accessori <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>diretta <span class=\"_ _a\"> </span>imput<span class=\"_ _0\"></span>azione. <span class=\"_ _a\"> </span>Quelle <span class=\"_ _a\"> </span>acqu<span class=\"_ _0\"></span>isite<span class=\"_ _43\"> </span>attraverso <span class=\"_ _17\"> </span>operazioni <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>aggregazione <span class=\"_ _17\"> </span>aziendale <span class=\"_ _1b\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _1b\"></span>iscrit<span class=\"_ _0\"></span>te <span class=\"_ _17\"> </span>al <span class=\"_ _c\"> </span><span class=\"ff6\">fair <span class=\"_ _17\"> </span>value</span> <span class=\"_ _17\"> </span>alla <span class=\"_ _17\"> </span>data <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>acquisizione.<span class=\"_ _43\"> </span>La vita utile delle attivit\u00e0 immateriali \u00e8 valutata come definita o indefinita.<span class=\"_ _43\"> </span>Le <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>immateriali  c<span class=\"_ _2\"></span>on <span class=\"_ _15\"> </span>vita <span class=\"_ _17\"> </span>utile <span class=\"_ _15\"> </span>definita <span class=\"_ _c\"> </span>sono <span class=\"_ _c\"> </span>sottoposte <span class=\"_ _15\"> </span>a <span class=\"_ _c\"> </span>verifica <span class=\"_ _c\"> </span>per  rilevarne<span class=\"_ _43\"> </span>eventuali <span class=\"_ _6\"></span>perdite <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>valore, <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>uando <span class=\"_ _6\"></span>fatti <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>camb<span class=\"_ _0\"></span>iamenti <span class=\"_ _7\"></span>di <span class=\"_ _2\"></span>situazione <span class=\"_ _7\"></span>indicano <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore<span class=\"_ _43\"> </span>di carico non pu\u00f2 essere realizzato.<span class=\"_ _43\"> </span>Successivamente <span class=\"_ _1b\"></span>alla <span class=\"_ _17\"> </span>prima <span class=\"_ _1b\"></span>iscrizione, <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>immobilizzazioni <span class=\"_ _1b\"></span>immateriali <span class=\"_ _1b\"></span>aventi <span class=\"_ _17\"> </span>vita <span class=\"_ _1b\"></span>utile<span class=\"_ _43\"> </span>definita sono iscri<span class=\"_ _2\"></span>tte al <span class=\"_ _2\"></span>netto dei r<span class=\"_ _2\"></span>elativi ammortamenti acc<span class=\"_ _2\"></span>umulati e <span class=\"_ _2\"></span>di ev<span class=\"_ _2\"></span>entuali perdite<span class=\"_ _43\"> </span>durevoli <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>valore, <span class=\"_ _1a\"></span>determinate <span class=\"_ _1a\"></span>con <span class=\"_ _1b\"></span>le <span class=\"_ _1a\"></span>stesse <span class=\"_ _1a\"></span>modalit\u00e0 <span class=\"_ _1b\"></span>indicate <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>le <span class=\"_ _1b\"></span>immo<span class=\"_ _0\"></span>bilizzazioni<span class=\"_ _43\"> </span>materiali.<span class=\"_ _43\"> </span>La vita <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tile vien<span class=\"_ _2\"></span>e riesaminata <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>periodicit\u00e0 alm<span class=\"_ _2\"></span>eno annuale <span class=\"_ _2\"></span>ed eventuali <span class=\"_ _6\"></span>cambiamenti,<span class=\"_ _43\"> </span>se necessari, sono apportati con applicazione prospettica.<span class=\"_ _43\"> </span>Le <span class=\"_ _13\"></span>immobilizzazioni <span class=\"_ _13\"></span>immateriali <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>vita <span class=\"_ _b\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _13\"></span>indefinita, <span class=\"_ _b\"></span>che <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _1a\"></span>sono <span class=\"_ _b\"></span>cost<span class=\"_ _0\"></span>ituite<span class=\"_ _43\"> </span>da<span class=\"ls0\">gli <span class=\"_ _30\"> </span>avviamenti <span class=\"_ _30\"> </span>e <span class=\"_ _16\"> </span>d<span class=\"_ _2\"></span>ai <span class=\"_ _30\"> </span>marchi <span class=\"_ _16\"> </span>dell<span class=\"_ _2\"></span>e <span class=\"_ _30\"> </span>societ\u00e0 <span class=\"_ _30\"> </span>acqu<span class=\"_ _0\"></span>isite, <span class=\"_ _30\"> </span>non <span class=\"_ _30\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _30\"> </span>soggette <span class=\"_ _30\"> </span>ad<span class=\"_ _43\"> </span></span>ammortamento <span class=\"_ _17\"> </span>ma <span class=\"_ _15\"> </span>sottoposte <span class=\"_ _17\"> </span>a <span class=\"_ _c\"> </span>impairment <span class=\"_ _c\"> </span>test <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>le <span class=\"_ _17\"> </span>modalit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _17\"> </span>definite <span class=\"_ _c\"> </span>al <span class=\"_ _15\"> </span>relativo<span class=\"_ _43\"> </span>successivo paragrafo.<span class=\"_ _43\"> </span>Gli <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tili <span class=\"_ _6\"></span>o le <span class=\"_ _6\"></span>perdite d<span class=\"_ _2\"></span>erivanti <span class=\"_ _6\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>alienazione <span class=\"_ _6\"></span>di una <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>immateriale sono <span class=\"_ _6\"></span>determinati<span class=\"_ _43\"> </span>come <span class=\"_ _0\"></span>differenza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>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>b<span class=\"_ _0\"></span>ene e <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _b\"></span>a<span class=\"_ _43\"> </span>conto economico al momento dell<span class=\"ff5\">\u2019</span>alienazione.<span class=\"_ _43\"> </span>I marchi<span class=\"_ _2\"></span> acq<span class=\"_ _2\"></span>uistati nell<span class=\"ff5\">\u2019</span>ambito <span class=\"_ _6\"></span>di aggregazioni <span class=\"_ _6\"></span>aziendali sono <span class=\"_ _6\"></span>rilevati al <span class=\"_ _6\"></span><span class=\"ff6\">fair value<span class=\"ff1\"> al<span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>data<span class=\"_ _43\"> </span></span></span>dell<span class=\"ff5\">\u2019</span>operazione.<span class=\"_ _43\"> </span>I <span class=\"_ _6\"></span>marchi <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>sono <span class=\"_ _2\"></span>stati <span class=\"_ _6\"></span>considerati <span class=\"_ _6\"></span>beni a <span class=\"_ _7\"></span>vita <span class=\"_ _6\"></span>utile i<span class=\"_ _2\"></span>ndefinita <span class=\"_ _6\"></span>e, <span class=\"_ _6\"></span>pert<span class=\"_ _0\"></span>anto, <span class=\"_ _6\"></span>non sono<span class=\"_ _43\"> </span>oggetto <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>un <span class=\"_ _17\"> </span>sistematico <span class=\"_ _1b\"></span>processo <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>ammortamento <span class=\"_ _1b\"></span>ma <span class=\"_ _17\"> </span>vengono <span class=\"_ _1b\"></span>sottoposti <span class=\"_ _1b\"></span>almeno<span class=\"_ _43\"> </span>annualmente <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>verifica <span class=\"_ _0\"></span>volta <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>identificare <span class=\"_ _0\"></span>eventuali <span class=\"_ _b\"></span>riduzioni d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>valore <span class=\"_ _b\"></span>determinate <span class=\"_ _0\"></span>con<span class=\"_ _43\"> </span>le modalit\u00e0 indicate nella sezione \u201cperdite di valore (<span class=\"ff6\">impairment</span>)\u201d.<span class=\"_ _43\"> </span>Altre attivit\u00e0 immateriali<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>immateriali <span class=\"_ _1b\"></span>sono <span class=\"_ _17\"> </span>misurate <span class=\"_ _1b\"></span>inizialmente <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>costo, <span class=\"_ _1b\"></span>determinato <span class=\"_ _1b\"></span>normalmente<span class=\"_ _43\"> </span>come <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>prezzo <span class=\"_ _13\"></span>pagato <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _1a\"></span>loro <span class=\"_ _13\"></span>acquisizione, <span class=\"_ _13\"></span>inclusivo <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _13\"></span>accessori <span class=\"_ _13\"></span>ed <span class=\"_ _13\"></span>eventuali<span class=\"_ _43\"> </span>imposte <span class=\"_ _b\"></span>non <span class=\"_ _13\"></span>recuperabili, <span class=\"_ _13\"></span>al <span class=\"_ _b\"></span>netto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>sconti <span class=\"_ _13\"></span>commerciali <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>abbuoni. <span class=\"_ _13\"></span>Dopo <span class=\"_ _b\"></span>la <span class=\"_ _13\"></span>rilev<span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ione<span class=\"_ _43\"> </span>iniziale, <span class=\"_ _16\"> </span>le <span class=\"_ _1c\"> </span>immobilizzazioni <span class=\"_ _16\"> </span>immateriali <span class=\"_ _16\"> </span>sono <span class=\"_ _1c\"> </span>contabilizza<span class=\"_ _2\"></span>te <span class=\"_ _1c\"> </span>al <span class=\"_ _16\"> </span>costo, <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>n<span class=\"_ _0\"></span>etto<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>ammortamento accumulato e delle <span class=\"_ _0\"></span>eventuali perdite di <span class=\"_ _0\"></span>valore determinate secondo<span class=\"_ _43\"> </span>quanto previsto dallo IAS 36.<span class=\"_ _43\"> </span>Le immobilizzazioni immateriali <span class=\"_ _0\"></span>sono soggette ad ammortamento<span class=\"_ _0\"></span>, tranne quando <span class=\"_ _0\"></span>hanno<span class=\"_ _43\"> </span>vita  utile <span class=\"_ _15\"> </span>indefinita.  L<span class=\"ff5\">\u2019</span>ammortamento  si <span class=\"_ _15\"> </span>applica  sistematicamente <span class=\"_ _15\"> </span>lungo <span class=\"_ _15\"> </span>la  vita  u<span class=\"_ _2\"></span>tile<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1b\"></span>immateriale <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>seconda <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _1b\"></span>prospettive <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>impiego <span class=\"_ _17\"> </span>economico <span class=\"_ _1b\"></span>stimate. <span class=\"_ _17\"> </span>Il<span class=\"_ _43\"> </span>valore <span class=\"_ _0\"></span>residuo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>della <span class=\"_ _b\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>presume <span class=\"_ _0\"></span>pari <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>zero, <span class=\"_ _0\"></span>eccetto <span class=\"_ _b\"></span>il caso <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>esista<span class=\"_ _43\"> </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=\"_ _b\"></span>all<span class=\"ff5\">\u2019</span>acquisto <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile, <span class=\"_ _0\"></span>oppure<span class=\"_ _43\"> </span>esista <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>mercato <span class=\"_ _13\"></span>attivo <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _13\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"></span>viene <span class=\"_ _b\"></span>scambiata. <span class=\"_ _b\"></span>Gli <span class=\"_ _b\"></span>Amministratori <span class=\"_ _b\"></span>rivedono <span class=\"_ _13\"></span>la<span class=\"_ _43\"> </span>stima della vita utile dell<span class=\"ff5\">\u2019</span>immobilizzazione immateriale a ogni chiusura del<span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>ese<span class=\"_ _0\"></span>rcizio.<span class=\"_ _43\"> </span>Le <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>immateriali <span class=\"_ _13\"></span>generate <span class=\"_ _13\"></span>internamente <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>costituite <span class=\"_ _13\"></span>dai <span class=\"_ _1a\"></span>costi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>sviluppo <span class=\"_ _1a\"></span>di <span class=\"_ _13\"></span>nuovi<span class=\"_ _43\"> </span>prodotti <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>uovi <span class=\"_ _0\"></span>processi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>produzione <span class=\"_ _b\"></span>sono <span class=\"_ _0\"></span>iscritte <span class=\"_ _b\"></span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _0\"></span>solo <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>tutte <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>seguenti<span class=\"_ _43\"> </span>condizioni sono rispettate:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 oggetto di sviluppo \u00e8 identifica<span class=\"_ _2\"></span>bile;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>\u00e8 probabile che l<span class=\"ff5\">\u2019</span>attivit\u00e0 creata generer\u00e0 benefici <span class=\"_ _2\"></span>economici futuri;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>il <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>rogetto <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i svilu<span class=\"_ _2\"></span>ppo sar<span class=\"_ _2\"></span>\u00e0 probabilmente <span class=\"_ _6\"></span>portato a <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ermine <span class=\"_ _6\"></span>e i <span class=\"_ _2\"></span>relativi costi<span class=\"_ _2\"></span> possono<span class=\"_ _43\"> </span>essere misurati attendibilmente.<span class=\"_ _43\"> </span>Tali  attivit\u00e0 <span class=\"_ _15\"> </span>immateriali <span class=\"_ _15\"> </span>sono  ammortizza<span class=\"_ _2\"></span>te  linearmente <span class=\"_ _c\"> </span>lu<span class=\"_ _0\"></span>ngo  le<span class=\"_ _2\"></span>  rispettive <span class=\"_ _15\"> </span>vite <span class=\"_ _15\"> </span>utili.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _17\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _c\"> </span>inizia <span class=\"_ _1b\"></span>nel <span class=\"_ _c\"> </span>momento <span class=\"_ _1b\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>cui <span class=\"_ _17\"> </span>lo <span class=\"_ _17\"> </span>sviluppo <span class=\"_ _17\"> </span>si <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>comp<span class=\"_ _0\"></span>letato <span class=\"_ _17\"> </span>e<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 \u00e8 disponibile per l<span class=\"ff5\">\u2019</span>uso.<span class=\"_ _43\"> </span>Le aliquote <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>ammo<span class=\"_ _0\"></span>rtamento <span class=\"_ _2\"></span>delle immo<span class=\"_ _2\"></span>bilizzazioni imma<span class=\"_ _2\"></span>teriali a <span class=\"_ _6\"></span>vita utile <span class=\"_ _6\"></span>definita sono<span class=\"_ _43\"> </span>di seguito riportate su base annua:<table class=\"s w2c0 h171\" id=\"_a5baae05-caf1-43aa-9bbe-334de24118b0\"><tr><td></td><td class=\"c x1e0 ye32 w193 hfc\"><div class=\"t m0 x58 hfd y2df ff3 fs6 fc1 sc0 ls0 ws0\">Aliquota di ammortam<span class=\"_ _0\"></span>ento </div></td></tr><tr><td class=\"c x1e1 ye33 w192 hb1\"><div class=\"t m0 x3a hd y13d ff1 fs6 fc1 sc0 ls0 ws0\">Diritti di brevetto<span class=\"_ _0\"></span> </div></td><td class=\"c x1e0 ye33 w193 hb1\"><div class=\"t m0 x13a hd y13d ff1 fs6 fc1 sc0 ls5 ws0\">20%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e1 ye34 w192 hb1\"><div class=\"t m0 x3a hd y13d ff1 fs6 fc1 sc0 ls0 ws0\">Licenze software<span class=\"_ _0\"></span> </div></td><td class=\"c x1e0 ye34 w193 hb1\"><div class=\"t m0 x13a hd y13d ff1 fs6 fc1 sc0 ls5 ws0\">33%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e1 ye35 w192 hb1\"><div class=\"t m0 x3a hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">Modelli </div></td><td class=\"c x1e0 ye35 w193 hb1\"><div class=\"t m0 xe9 hd y27f ff1 fs6 fc1 sc0 ls5 ws0\">10%<span class=\"ls0\">-20%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e1 ye36 w192 hb1\"><div class=\"t m0 x3a hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">Relazioni con la clientela<span class=\"_ _0\"></span> </div></td><td class=\"c x1e0 ye36 w193 hb1\"><div class=\"t m0 x9e hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">7-10% </div></td></tr><tr><td class=\"c x1e1 ye37 w192 hfe\"><div class=\"t m0 x3a hd y35f ff1 fs6 fc1 sc0 ls0 ws0\">Portafoglio ordini<span class=\"_ _0\"></span> </div></td><td class=\"c x1e2 ye39 w2c1 h172\"><div class=\"t m0 x190 hd ye38 ff5 fs6 fc1 sc0 ls0 ws0\">In base all\u2019av<span class=\"_ _0\"></span>anzamento dei lavori<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x1e3 ye3a w2c2 h173\"><div class=\"t m0 x190 hd ye38 ff1 fs6 fc1 sc0 ls0 ws0\">in corso su<span class=\"_ _0\"></span> ordinazione<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x1e1 ye3b w192 hb1\"><div class=\"t m0 x3a hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">Altre immobilizzazioni<span class=\"_ _0\"></span> </div></td><td class=\"c x1e0 ye3b w193 hb1\"><div class=\"t m0 xde hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">10% - 20% </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "<div class=\"c w2 h0 gs4\"><div class=\"t m0 x6 ha y869 ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h17 y86a ff6 fs4 fc1 sc0 ls0 ws0\">Attivit\u00e0 materiali<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y86b ff1 fs4 fc1 sc0 ls0 ws0\">Gli <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>ianti, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>macchin<span class=\"_ _0\"></span>ari, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attre<span class=\"_ _0\"></span>zzature <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>fabbricati <span class=\"_ _0\"></span>sono <span class=\"_ _b\"></span>iscritti <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>costo <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>acquisto <span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y86c ff1 fs4 fc1 sc0 ls0 ws0\">di <span class=\"_ _0\"></span>produzione <span class=\"_ _0\"></span>al netto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>ammortamenti <span class=\"_ _0\"></span>accumulati e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>svalutazioni p<span class=\"_ _0\"></span>er<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y86d ff1 fs4 fc1 sc0 ls0 ws0\">perdite d<span class=\"_ _0\"></span>i valore. <span class=\"_ _0\"></span>I ben<span class=\"_ _0\"></span>i composti d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>componenti, di <span class=\"_ _0\"></span>importo <span class=\"_ _0\"></span>significativo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>con vita <span class=\"_ _0\"></span>utile<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y86e ff1 fs4 fc1 sc0 ls0 ws0\">differente, sono considerati separatamente nella determinazione dell<span class=\"ff5\">\u2019</span>ammortamento.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y86f ff1 fs4 fc1 sc0 ls0 ws0\">L<span class=\"ff5\">\u2019</span>ammortamento viene determina<span class=\"_ _2\"></span>to a quote cos<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>anti sul c<span class=\"_ _2\"></span>osto dei beni, in f<span class=\"_ _2\"></span>unzione della<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha ydf ff1 fs4 fc1 sc0 ls0 ws0\">loro stimata vita utile rappresentata dalle seguenti aliq<span class=\"_ _2\"></span>uote percentuali<span class=\"_ _0\"></span> su base annua: </div><div class=\"t m0 x6 ha y127 ff1 fs4 fc1 sc0 ls0 ws0\"> </div></div><div class=\"gs5\"><table class=\"s w2c3 h174\" id=\"_a0fc47a9-757f-4fe2-abcd-61d0d7ca6095\"><tr><td></td><td class=\"c x1e5 ye3c w195 hb1\"><div class=\"t m0 x45 hfd y27f ff3 fs6 fc1 sc0 ls0 ws0\">Aliquota di ammortam<span class=\"_ _0\"></span>ento </div></td></tr><tr><td class=\"c x1e6 ye3d w194 hb1\"><div class=\"t m0 x3a hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">Impianti e macchinario<span class=\"_ _0\"></span> </div></td><td class=\"c x1e5 ye3d w195 hb1\"><div class=\"t m0 x52 hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">11,5% </div></td></tr><tr><td class=\"c x1e6 ye3e w194 hfc\"><div class=\"t m0 x3a hd y873 ff1 fs6 fc1 sc0 ls0 ws0\">Attrezzature e autovettu<span class=\"_ _0\"></span>re </div></td><td class=\"c x1e5 ye3e w195 hfc\"><div class=\"t m0 x113 hd y873 ff1 fs6 fc1 sc0 ls5 ws0\">25%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e6 ye3f w194 hb1\"><div class=\"t m0 x3a hd y13d ff1 fs6 fc1 sc0 ls0 ws0\">Automezzi e mezzi di tras<span class=\"_ _0\"></span>porto interno<span class=\"_ _0\"></span> </div></td><td class=\"c x1e5 ye3f w195 hb1\"><div class=\"t m0 x113 hd y13d ff1 fs6 fc1 sc0 ls5 ws0\">20%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e6 ye40 w194 hb1\"><div class=\"t m0 x3a hd y13d ff1 fs6 fc1 sc0 ls0 ws0\">Mobili </div></td><td class=\"c x1e5 ye40 w195 hb1\"><div class=\"t m0 x113 hd y13d ff1 fs6 fc1 sc0 ls5 ws0\">12%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e6 ye41 w194 hb1\"><div class=\"t m0 x3a hd y27f ff1 fs6 fc1 sc0 ls0 ws0\">Attrezzature e macchinar<span class=\"_ _0\"></span>i d<span class=\"ff5\">\u2019</span>ufficio<span class=\"_ _0\"></span> </div></td><td class=\"c x1e5 ye41 w195 hb1\"><div class=\"t m0 x113 hd y27f ff1 fs6 fc1 sc0 ls5 ws0\">20%<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs4\"><div class=\"t m0 x6 ha y874 ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 ha y875 ff1 fs4 fc1 sc0 ls0 ws0\">Le  aliquote  di<span class=\"_ _2\"></span>  ammortamento  s<span class=\"_ _2\"></span>ono  riviste <span class=\"_ _15\"> </span>su  base <span class=\"_ _15\"> </span>annuale;  eventuali  cambiamen<span class=\"_ _2\"></span>ti,<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y876 ff1 fs4 fc1 sc0 ls0 ws0\">laddove necessari, sono apportati con applicazione prospettica.<span class=\"_ _43\"> </span> </div></div>Il <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>residuo <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>la <span class=\"_ _1b\"></span>vita <span class=\"_ _1b\"></span>utile <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>v<span class=\"_ _0\"></span>engono <span class=\"_ _1b\"></span>rivisti <span class=\"_ _1b\"></span>almeno <span class=\"_ _17\"> </span>a <span class=\"_ _1b\"></span>ogni <span class=\"_ _1b\"></span>chiusura <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>esercizio e qualora, <span class=\"_ _2\"></span>indipendentemente dall<span class=\"ff5\">\u2019</span>ammortamento gi\u00e0 co<span class=\"_ _2\"></span>ntabilizzato risulti <span class=\"_ _2\"></span>una<span class=\"_ _43\"> </span>perdita <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>determinata <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>base <span class=\"_ _17\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _17\"> </span>dello <span class=\"_ _17\"> </span>IAS <span class=\"_ _17\"> </span>36, <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>immobilizzazione<span class=\"_ _43\"> </span>viene <span class=\"_ _2f\"> </span>corrispondentemente <span class=\"_ _2f\"> </span>svalutata; <span class=\"_ _2f\"> </span>se <span class=\"_ _2f\"> </span>in <span class=\"_ _2f\"> </span>esercizi <span class=\"_ _2f\"> </span>su<span class=\"_ _0\"></span>ccessivi <span class=\"_ _2f\"> </span>vengono <span class=\"_ _2f\"> </span>meno <span class=\"_ _2f\"> </span>i<span class=\"_ _43\"> </span>presupposti <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _6\"></span>svalutazione, <span class=\"_ _6\"></span>viene <span class=\"_ _6\"></span>ripristinato <span class=\"_ _6\"></span>il <span class=\"_ _7\"></span>suo <span class=\"_ _2\"></span>valore <span class=\"_ _6\"></span>originario, <span class=\"_ _7\"></span>rettificato <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>soli<span class=\"_ _43\"> </span>ammortamenti.<span class=\"_ _43\"> </span>Al  momento <span class=\"_ _15\"> </span>della  ve<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>dita  o <span class=\"_ _15\"> </span>quando <span class=\"_ _15\"> </span>non  sussi<span class=\"_ _2\"></span>stono  benefici <span class=\"_ _15\"> </span>economici <span class=\"_ _15\"> </span>futuri  attesi<span class=\"_ _43\"> </span>dall<span class=\"ff5\">\u2019</span>uso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>un <span class=\"_ _a\"> </span>bene, <span class=\"_ _a\"> </span>esso <span class=\"_ _9\"> </span>vien<span class=\"_ _0\"></span>e  eliminato <span class=\"_ _a\"> </span>dal <span class=\"_ _a\"> </span>bilancio <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _a\"> </span>perdita <span class=\"_ _a\"> </span>o <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span>tile<span class=\"_ _43\"> </span>(calcolata <span class=\"_ _1b\"></span>come <span class=\"_ _17\"> </span>differenza <span class=\"_ _1b\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _1b\"></span>il <span class=\"_ _17\"> </span>valore <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>cessione <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>carico <span class=\"_ _1b\"></span>residuo) <span class=\"_ _17\"> </span>viene<span class=\"_ _43\"> </span>rilevata a conto economico nell<span class=\"ff5\">\u2019</span>anno della suddetta eliminazione.<span class=\"_ _43\"> </span>Le <span class=\"_ _17\"> </span>spese <span class=\"_ _c\"> </span>di <span class=\"_ _17\"> </span>manutenzione <span class=\"_ _c\"> </span>e <span class=\"_ _17\"> </span>riparazione, <span class=\"_ _17\"> </span>che <span class=\"_ _c\"> </span>non <span class=\"_ _17\"> </span>siano <span class=\"_ _c\"> </span>suscettibili <span class=\"_ _17\"> </span>di <span class=\"_ _15\"> </span>incrementare <span class=\"_ _1b\"></span>il<span class=\"_ _43\"> </span>valore <span class=\"_ _c\"> </span>e/o <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>rolungare <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>vita <span class=\"_ _15\"> </span>residua <span class=\"_ _c\"> </span>dei <span class=\"_ _c\"> </span>beni, <span class=\"_ _c\"> </span>sono <span class=\"_ _15\"> </span>spesate <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>periodo<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>cui <span class=\"_ _15\"> </span>sono<span class=\"_ _43\"> </span>sostenute; in caso contrario vengono capitalizzate.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Diritti d\u2019uso beni in leasing<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>valuta <span class=\"_ _b\"></span>all<span class=\"ff5\">\u2019</span>atto <span class=\"_ _0\"></span>della <span class=\"_ _b\"></span>sottoscrizione <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>contratto <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>\u00e8, <span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>contiene, <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>leasing;<span class=\"_ _43\"> </span>in <span class=\"_ _11\"> </span>altri <span class=\"_ _11\"> </span>termini, <span class=\"_ _11\"> </span>se <span class=\"_ _f\"> </span>il <span class=\"_ _a\"> </span>con<span class=\"_ _0\"></span>tratto <span class=\"_ _11\"> </span>conferisce <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>diritto <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>controllare <span class=\"_ _f\"> </span>l<span class=\"ff5\">\u2019</span>u<span class=\"_ _0\"></span>so <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>bene<span class=\"_ _43\"> </span>identificato per un periodo di tempo in cambio di un corrispettivo.<span class=\"_ _43\"> </span>Il <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _1a\"></span>adotta <span class=\"_ _1a\"></span>un <span class=\"_ _1a\"></span>unico <span class=\"_ _1a\"></span>modello <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>riconoscimento <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>misurazione <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>tutti <span class=\"_ _1a\"></span>i <span class=\"_ _1a\"></span>leasing,<span class=\"_ _43\"> </span>eccetto per i leasing di breve termine e i leasi<span class=\"_ _2\"></span>ng di beni di modico valore.<span class=\"_ _43\"> </span>Il <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _1b\"></span>riconosce <span class=\"_ _1a\"></span>le <span class=\"_ _1b\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>relative <span class=\"_ _1b\"></span>ai <span class=\"_ _1a\"></span>pagamenti <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span>leasing <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>iritto<span class=\"_ _43\"> </span>d<span class=\"ff5\">\u2019</span>uso <span class=\"_ _0\"></span>che rappresenta il diritto <span class=\"_ _0\"></span>a ut<span class=\"_ _0\"></span>ilizzare il bene sottostante <span class=\"_ _0\"></span>il contratto. In <span class=\"_ _0\"></span>particolare,<span class=\"_ _43\"> </span>contabilizza:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">un <span class=\"_ _11\"> </span>diritto <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso: <span class=\"_ _11\"> </span>alla <span class=\"_ _11\"> </span>data <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>inizio <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>leasing, <span class=\"_ _11\"> </span>ovvero <span class=\"_ _f\"> </span>la <span class=\"_ _a\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>cui <span class=\"_ _11\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _43\"> </span></span></span>sottostante <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1a\"></span>disponibile <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _1a\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso. <span class=\"_ _1b\"></span>Le <span class=\"_ _1a\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>per <span class=\"_ _1b\"></span>il <span class=\"_ _1a\"></span>diritto <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _1b\"></span>sono <span class=\"_ _1a\"></span>misurate <span class=\"_ _1b\"></span>al<span class=\"_ _43\"> </span>costo, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>ammortamenti <span class=\"_ _0\"></span>accumulati <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>delle <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore, <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>rettificati<span class=\"_ _43\"> </span>per qualsi<span class=\"_ _2\"></span>asi rimis<span class=\"_ _2\"></span>urazione <span class=\"_ _2\"></span>delle passivi<span class=\"_ _2\"></span>t\u00e0 di <span class=\"_ _6\"></span>leasing. Il <span class=\"_ _6\"></span>costo delle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per il <span class=\"_ _6\"></span>diritto<span class=\"_ _43\"> </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=\"_ _43\"> </span>sostenuti <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>pagamenti <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>leasing <span class=\"_ _6\"></span>effettuati <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>decorrenza<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>prima <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>inizio,<span class=\"_ _43\"> </span>al <span class=\"_ _15\"> </span>netto <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>tu<span class=\"_ _0\"></span>tti <span class=\"_ _c\"> </span>gli  eve<span class=\"_ _2\"></span>ntuali  i<span class=\"_ _2\"></span>ncentivi <span class=\"_ _15\"> </span>ricevuti. <span class=\"_ _15\"> </span>Le <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>diritto <span class=\"_ _c\"> </span>d<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _15\"> </span>sono<span class=\"_ _43\"> </span>ammortizzate <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _c\"> </span>costanti <span class=\"_ _c\"> </span>dalla <span class=\"_ _15\"> </span>data <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>decorrenza <span class=\"_ _15\"> </span>alla <span class=\"_ _c\"> </span>fine <span class=\"_ _c\"> </span>della <span class=\"_ _c\"> </span>vita <span class=\"_ _15\"> </span>utile<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _c\"> </span>consistente <span class=\"_ _17\"> </span>nel <span class=\"_ _c\"> </span>diritto <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>utilizzo. <span class=\"_ _c\"> </span>Se <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>leasing <span class=\"_ _c\"> </span>trasferisce <span class=\"_ _17\"> </span>la <span class=\"_ _c\"> </span>propriet\u00e0<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"></span>sottostante <span class=\"_ _b\"></span>al <span class=\"_ _1a\"></span>locatario <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>termine <span class=\"_ _13\"></span>della <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>urata <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>leasing <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>se <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>costo<span class=\"_ _43\"> </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 <span class=\"_ _0\"></span>eserciter\u00e0<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>acquisto, <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>locatario <span class=\"_ _b\"></span>deve <span class=\"_ _0\"></span>ammortizzare <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _b\"></span>consistente <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>diritto<span class=\"_ _43\"> </span>d<span class=\"ff5\">\u2019</span>uso dalla <span class=\"_ _6\"></span>data di <span class=\"_ _6\"></span>decorrenza fino<span class=\"_ _2\"></span> alla <span class=\"_ _6\"></span>fine della <span class=\"_ _6\"></span>vita utile <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 so<span class=\"_ _2\"></span>ttostante. Le<span class=\"_ _43\"> </span>attivit\u00e0 per il diritto d<span class=\"ff5\">\u2019</span>uso sono soggette a impairment;<span class=\"_ _43\"> </span>una  passivit<span class=\"_ _0\"></span>\u00e0  finanziaria  alla <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>ata  di  decorrenza <span class=\"_ _a\"> </span>del  leasing. <span class=\"_ _a\"> </span>Il  Gruppo  rileva <span class=\"_ _a\"> </span>le<span class=\"_ _43\"> </span>passivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>leasing <span class=\"_ _0\"></span>misurandole <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _b\"></span>attuale dei <span class=\"_ _b\"></span>pagamenti <span class=\"_ _0\"></span>dovuti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>leasing<span class=\"_ _43\"> </span>non <span class=\"_ _a\"> </span>ancora <span class=\"_ _a\"> </span>versati  a <span class=\"_ _11\"> </span>tale <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>ata. <span class=\"_ _9\"> </span>I <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>agamenti  dovuti <span class=\"_ _a\"> </span>includono <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>pagamenti <span class=\"_ _a\"> </span>fissi<span class=\"_ _43\"> </span>(compresi i pagamenti fis<span class=\"_ _2\"></span>si nella sostanza) al <span class=\"_ _2\"></span>netto di eventuali incentivi <span class=\"_ _2\"></span>al leasing da<span class=\"_ _43\"> </span>ricevere, i p<span class=\"_ _0\"></span>agamenti variabili <span class=\"_ _0\"></span>di leasing che d<span class=\"_ _0\"></span>ipendono da un <span class=\"_ _0\"></span>indice o d<span class=\"_ _0\"></span>a un tasso, <span class=\"_ _0\"></span>e<span class=\"_ _43\"> </span>gli <span class=\"_ _c\"> </span>importi <span class=\"_ _c\"> </span>che <span class=\"_ _15\"> </span>si <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>revede <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ovranno <span class=\"_ _c\"> </span>essere <span class=\"_ _c\"> </span>pagati <span class=\"_ _c\"> </span>a <span class=\"_ _15\"> </span>titolo <span class=\"_ _17\"> </span>di <span class=\"_ _15\"> </span>garanzia <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>valore<span class=\"_ _43\"> </span>residuo. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>agamenti del <span class=\"_ _0\"></span>lea<span class=\"_ _0\"></span>sing <span class=\"_ _0\"></span>includono <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>esercizio d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione<span class=\"_ _43\"> </span>di <span class=\"_ _2\"></span>acquisto, <span class=\"_ _6\"></span>se si <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>ragionevolmente ce<span class=\"_ _2\"></span>rti <span class=\"_ _6\"></span>che tale <span class=\"_ _7\"></span>op<span class=\"_ _0\"></span>zione <span class=\"_ _6\"></span>sar\u00e0 esercita<span class=\"_ _2\"></span>ta <span class=\"_ _6\"></span>dal Gruppo,<span class=\"_ _43\"> </span>e <span class=\"_ _6\"></span>i <span class=\"_ _2\"></span>pagamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>enalit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>risoluzione <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>leasing, <span class=\"_ _6\"></span>se <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>durata <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>leasing <span class=\"_ _6\"></span>tiene <span class=\"_ _2\"></span>conto<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>esercizio <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>parte <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>Gruppo <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>risoluzione <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>leasing <span class=\"_ _17\"> </span>stesso. <span class=\"_ _17\"> </span>I<span class=\"_ _43\"> </span>pagamenti di <span class=\"_ _2\"></span>leasing variabili c<span class=\"_ _6\"></span>he non dipendono <span class=\"_ _2\"></span>da un in<span class=\"_ _2\"></span>dice o <span class=\"_ _2\"></span>da un <span class=\"_ _2\"></span>tasso vengono<span class=\"_ _43\"> </span>rilevati <span class=\"_ _15\"> </span>come <span class=\"_ _15\"> </span>costi <span class=\"_ _c\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _c\"> </span>periodo  in <span class=\"_ _15\"> </span>cui <span class=\"_ _c\"> </span>si  verific<span class=\"_ _2\"></span>a  l<span class=\"ff5\">\u2019</span>evento <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>condizione <span class=\"_ _15\"> </span>che <span class=\"_ _c\"> </span>ha<span class=\"_ _43\"> </span>generato <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>pagamento. <span class=\"_ _2\"></span>Nel calcolo <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>valore at<span class=\"_ _2\"></span>tuale <span class=\"_ _6\"></span>dei pagamenti <span class=\"_ _6\"></span>dovuti, il <span class=\"_ _6\"></span>Gruppo<span class=\"_ _43\"> </span>usa il <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _2\"></span>di finanziamento <span class=\"_ _2\"></span>marginale <span class=\"_ _2\"></span>alla data <span class=\"_ _6\"></span>di inizio. Dopo <span class=\"_ _6\"></span>la data <span class=\"_ _2\"></span>di decorrenza<span class=\"_ _2\"></span>,<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>importo <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span>leasing <span class=\"_ _1b\"></span>si <span class=\"_ _1b\"></span>incrementa <span class=\"_ _1b\"></span>per <span class=\"_ _1a\"></span>tenere <span class=\"_ _1b\"></span>conto <span class=\"_ _1b\"></span>degli <span class=\"_ _1b\"></span>interessi<span class=\"_ _43\"> </span>sulla <span class=\"_ _6\"></span>passivit\u00e0 del <span class=\"_ _6\"></span>leasing <span class=\"_ _6\"></span>e diminuisce<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>per <span class=\"_ _6\"></span>considerare i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>pagamenti <span class=\"_ _2\"></span>effettuati. <span class=\"_ _6\"></span>Inoltre,<span class=\"_ _43\"> </span>il <span class=\"_ _11\"> </span>valore <span class=\"_ _a\"> </span>contabile <span class=\"_ _11\"> </span>dei <span class=\"_ _a\"> </span>debiti <span class=\"_ _a\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _a\"> </span>leasing <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _a\"> </span>rideterminato <span class=\"_ _a\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>caso <span class=\"_ _11\"> </span>di <span class=\"_ _a\"> </span>eventu<span class=\"_ _0\"></span>ali<span class=\"_ _43\"> </span>mo<span class=\"ls0\">difiche <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>leasing <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>revisione <span class=\"_ _13\"></span>dei <span class=\"_ _13\"></span>termini <span class=\"_ _13\"></span>contrattuali <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _1a\"></span>modific<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>dei<span class=\"_ _43\"> </span></span>pagamenti; <span class=\"_ _14\"> </span>\u00e8 <span class=\"_ _18\"> </span>rideterminato, <span class=\"_ _14\"> </span>altres\u00ec, <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>presenza <span class=\"_ _18\"> </span>di <span class=\"_ _14\"> </span>modifiche <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>merit<span class=\"_ _0\"></span>o <span class=\"_ _14\"> </span>alla<span class=\"_ _43\"> </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=\"_ _43\"> </span>pagamenti <span class=\"_ _17\"> </span>futuri <span class=\"_ _17\"> </span>che <span class=\"_ _1b\"></span>deriva <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>una <span class=\"_ _c\"> </span>modifica <span class=\"_ _1b\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>indice <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>tasso <span class=\"_ _17\"> </span>utilizzato <span class=\"_ _1b\"></span>per<span class=\"_ _43\"> </span>determinare tali pagamenti;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">classifica <span class=\"_ _b\"></span>separat<span class=\"_ _0\"></span>amente <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>cont<span class=\"_ _0\"></span>ratti <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _13\"></span>quali <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span>valore <span class=\"_ _b\"></span>un<span class=\"_ _0\"></span>itario <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>beni <span class=\"_ _b\"></span>sot<span class=\"_ _0\"></span>tostanti<span class=\"_ _43\"> </span></span></span>non \u00e8 <span class=\"_ _6\"></span>superiore, indicati<span class=\"_ _2\"></span>vamente, a <span class=\"_ _6\"></span>5 mila <span class=\"_ _6\"></span>dolla<span class=\"_ _0\"></span>ri <span class=\"_ _6\"></span>quando nuovi <span class=\"_ _2\"></span>(cd. <span class=\"ff6\">low-value <span class=\"_ _2\"></span>asset<span class=\"ff1\">),<span class=\"_ _43\"> </span></span></span>quali <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>esempio <span class=\"_ _13\"></span>computers, <span class=\"_ _13\"></span>telefoni <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>t<span class=\"_ _0\"></span>ablet, <span class=\"_ _b\"></span>st<span class=\"_ _0\"></span>ampanti <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>fficio <span class=\"_ _b\"></span>e <span class=\"_ _1a\"></span>multifunzione.<span class=\"_ _43\"> </span>Per <span class=\"_ _0\"></span>tali <span class=\"_ _b\"></span>contratti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>canoni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>lea<span class=\"_ _0\"></span>sing <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritti <span class=\"_ _b\"></span>a con<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>economico <span class=\"_ _b\"></span>a q<span class=\"_ _0\"></span>uote <span class=\"_ _0\"></span>costanti<span class=\"_ _43\"> </span>ripartite sulla durata del contratto.<span class=\"_ _43\"> </span>In base a quando <span class=\"_ _0\"></span>richiesto dal principio, il Gruppo ha <span class=\"_ _0\"></span>adottato alcuni elementi di giudizio<span class=\"_ _43\"> </span>professionale e l<span class=\"ff5\">\u2019</span>utilizzo di assunzioni e<span class=\"_ _2\"></span> di stime in relazione ai termini<span class=\"_ _2\"></span> contrattuali (<span class=\"_ _0\"></span><span class=\"ff6\">lease<span class=\"_ _43\"> </span></span>term<span class=\"ff1\">) e alla definizione del tasso <span class=\"_ _2\"></span>di finanziamento marginale. I principali<span class=\"_ _2\"></span> sono riassunti di<span class=\"_ _43\"> </span></span>seguito:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">le <span class=\"_ _6\"></span>clausole <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>rinnovo, <span class=\"_ _6\"></span>opzio<span class=\"_ _0\"></span>ni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>esten<span class=\"_ _0\"></span>sione <span class=\"_ _7\"></span>e di <span class=\"_ _7\"></span>chiusura <span class=\"_ _2\"></span>anticipata <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>contratti s<span class=\"_ _6\"></span>on<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span></span></span>considerate <span class=\"_ _17\"> </span>ai <span class=\"_ _17\"> </span>fini <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>determinazione <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>durata <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>contratto <span class=\"_ _17\"> </span>quando <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>loro<span class=\"_ _43\"> </span>esercizio <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>ritenuto <span class=\"_ _1a\"></span>ragionevolmente <span class=\"_ _1b\"></span>certo, <span class=\"_ _1a\"></span>ossia <span class=\"_ _1b\"></span>quando <span class=\"_ _1b\"></span>il <span class=\"_ _1b\"></span>Gruppo <span class=\"_ _1b\"></span>ha <span class=\"_ _1a\"></span>il <span class=\"_ _1b\"></span>diritto <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>esercitarle senza necessit\u00e0 di ottenere il consens<span class=\"_ _2\"></span>o della controparte;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">tasso <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>finanziamento <span class=\"_ _c\"> </span>margin<span class=\"_ _0\"></span>ale <span class=\"_ _c\"> </span>(cd.  <span class=\"ff6\">incremental <span class=\"_ _c\"> </span>borrowing <span class=\"_ _c\"> </span>rate</span>): <span class=\"_ _15\"> </span>il <span class=\"_ _c\"> </span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _c\"> </span>ha<span class=\"_ _43\"> </span></span></span>deciso <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>utilizzare <span class=\"_ _c\"> </span>il <span class=\"_ _c\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>finanziamento <span class=\"_ _c\"> </span>marginale <span class=\"_ _c\"> </span>come <span class=\"_ _c\"> </span>tasso <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>sconto <span class=\"_ _c\"> </span>per<span class=\"_ _43\"> </span>attualizzare <span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>pagamenti <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>leasing. <span class=\"_ _0\"></span>Ta<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>tasso <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>costituito <span class=\"_ _0\"></span>dal <span class=\"_ _b\"></span>tasso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>interesse <span class=\"_ _1b\"></span>implicito <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1b\"></span>contratto, <span class=\"_ _1b\"></span>se <span class=\"_ _1b\"></span>facilmente <span class=\"_ _1b\"></span>det<span class=\"_ _0\"></span>erminabile, <span class=\"_ _1b\"></span>o, <span class=\"_ _1b\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _1b\"></span>alt<span class=\"_ _0\"></span>ernativa, <span class=\"_ _1b\"></span>al<span class=\"_ _43\"> </span>tasso di finanziamento medio marginale di indebitamento d<span class=\"ls8\">el</span> Gruppo;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff5\">l\u2019<span class=\"ff1\">attivit\u00e0 consistente nel <span class=\"_ _2\"></span>diritto di utilizzo dei beni<span class=\"_ _2\"></span> in leasing, conformemente all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS<span class=\"_ _43\"> </span></span></span></span>16, <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _6\"></span>valutata <span class=\"_ _6\"></span>al <span class=\"_ _7\"></span>costo <span class=\"_ _6\"></span>comprensivo <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>attuale <span class=\"_ _7\"></span>dei <span class=\"_ _6\"></span>pagamenti <span class=\"_ _7\"></span>futuri <span class=\"_ _6\"></span>attualizzati<span class=\"_ _43\"> </span>al <span class=\"_ _15\"> </span>tasso <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>finanziamento <span class=\"_ _15\"> </span>marginale <span class=\"_ _c\"> </span>come  sopr<span class=\"_ _2\"></span>a <span class=\"_ _15\"> </span>definito, <span class=\"_ _c\"> </span>dei  costi <span class=\"_ _c\"> </span>diretti <span class=\"_ _15\"> </span>iniziali<span class=\"_ _43\"> </span>sostenuti <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _1a\"></span>locatario, <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _13\"></span>canoni <span class=\"_ _1a\"></span>leasing <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>agati <span class=\"_ _13\"></span>an<span class=\"_ _0\"></span>ticipatamente <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>della <span class=\"_ _13\"></span>sti<span class=\"_ _b\"></span>ma <span class=\"_ _13\"></span>dei<span class=\"_ _43\"> </span>costi <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>lo <span class=\"_ _f\"> </span>smantella<span class=\"_ _2\"></span>mento, <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>rimozione <span class=\"_ _11\"> </span>e <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>ripristino. <span class=\"_ _f\"> </span>Il <span class=\"_ _11\"> </span>valore <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>bene <span class=\"_ _f\"> </span>\u00e8<span class=\"_ _43\"> </span>sistematicamente ammortizzato.<span class=\"_ _43\"> </span>Se <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>leasing <span class=\"_ _b\"></span>trasferisce <span class=\"_ _13\"></span>la <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ropriet\u00e0 <span class=\"_ _b\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _b\"></span>sottostante <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>locatario <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>termine <span class=\"_ _b\"></span>della<span class=\"_ _43\"> </span>durata del leasing <span class=\"_ _2\"></span>o se il <span class=\"_ _6\"></span>costo d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>attivit\u00e0 consistente <span class=\"_ _2\"></span>nel diritto di <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tilizzo rifle<span class=\"_ _2\"></span>tte il fatto<span class=\"_ _43\"> </span>che <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>locatario <span class=\"_ _1a\"></span>eserciter\u00e0 <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>opzione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>acquisto, <span class=\"_ _1a\"></span>il <span class=\"_ _13\"></span>locatario <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>eve <span class=\"_ _13\"></span>ammortizzare <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0<span class=\"_ _43\"> </span>consistente <span class=\"_ _a\"> </span>n<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>diritto <span class=\"_ _a\"> </span>d\u2019u<span class=\"_ _0\"></span>so <span class=\"_ _a\"> </span>dalla <span class=\"_ _11\"> </span>data <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>decorrenza <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>ino <span class=\"_ _a\"> </span>alla <span class=\"_ _11\"> </span>fine <span class=\"_ _a\"> </span>della <span class=\"_ _11\"> </span>vita <span class=\"_ _11\"> </span>utile<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 sottostante.<span class=\"_ _43\"> </span>Le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>per <span class=\"_ _17\"> </span>diritto <span class=\"_ _c\"> </span>d\u2019uso <span class=\"_ _17\"> </span>sono <span class=\"_ _c\"> </span>quindi <span class=\"_ _c\"> </span>ammortizzate <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>quote <span class=\"_ _c\"> </span>costanti <span class=\"_ _17\"> </span>dalla <span class=\"_ _c\"> </span>data <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>decorrenza <span class=\"_ _17\"> </span>alla <span class=\"_ _17\"> </span>fine <span class=\"_ _1b\"></span>della <span class=\"_ _17\"> </span>vita <span class=\"_ _17\"> </span>utile <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1b\"></span>consistente <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>diritto <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>utilizzo <span class=\"_ _17\"> </span>o, <span class=\"_ _17\"> </span>se<span class=\"_ _43\"> </span>anteriore, al termine della durata del leasing, com<span class=\"_ _2\"></span>e segue: <span class=\"_ _3b\"> </span><span class=\"ff5\">Diritti d\u2019uso su </span>terreni e fabbricati <span class=\"_ _3c\"> </span>da 2 <span class=\"lsf\">a <span class=\"ls1a\">25</span></span> <span class=\"_ _0\"></span>anni <span class=\"_ _3b\"> </span><span class=\"ff5\">Diritti d\u2019uso su </span>impianti e macchinari <span class=\"_ _3d\"> </span>da 5 <span class=\"lsf\">a </span>7 anni <span class=\"_ _3b\"> </span><span class=\"ff5\">Diritti d\u2019uso su</span> altri beni <span class=\"_ _3e\"> </span>da 2 a 5 anni<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "Perdite di valore <span class=\"ffa\">(\u201cImpairment\u201d)<span class=\"_ _43\"> </span></span>A <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bilancio <span class=\"_ _b\"></span>il Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>rivede <span class=\"_ _b\"></span>il <span class=\"_ _0\"></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=\"_ _b\"></span>materiali<span class=\"_ _43\"> </span>e <span class=\"_ _b\"></span>immateriali <span class=\"_ _13\"></span>per <span class=\"_ _b\"></span>determinare <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>vi <span class=\"_ _13\"></span>siano <span class=\"_ _13\"></span>indicazioni <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>queste <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _b\"></span>abbiano <span class=\"_ _b\"></span>sub\u00ecto<span class=\"_ _43\"> </span>riduzioni <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>valore. <span class=\"_ _a\"> </span>Qualora <span class=\"_ _a\"> </span>queste <span class=\"_ _11\"> </span>indicazioni <span class=\"_ _a\"> </span>esistano, <span class=\"_ _11\"> </span>viene <span class=\"_ _a\"> </span>stimato <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ammontare<span class=\"_ _43\"> </span>recuperabile di tali <span class=\"_ _0\"></span>attivit\u00e0 per determinare <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>eventuale importo d<span class=\"_ _0\"></span>ella svalutazione. Dove<span class=\"_ _43\"> </span>non <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>possibile <span class=\"_ _1b\"></span>stimare <span class=\"_ _1b\"></span>il <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>recuperabile <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1b\"></span>individualmente, <span class=\"_ _1b\"></span>il <span class=\"_ _1b\"></span>Gruppo<span class=\"_ _43\"> </span>effettua <span class=\"_ _1b\"></span>la <span class=\"_ _1b\"></span>stima <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>recuperabile <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span><span class=\"ff5\">l\u2019</span>unit\u00e0 <span class=\"_ _1a\"></span>generatrice <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>flussi <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>cui<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>attivit\u00e0 appartiene.<span class=\"_ _43\"> </span>Le <span class=\"_ _15\"> </span>attivit\u00e0  i<span class=\"_ _2\"></span>mmateriali <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>vita <span class=\"_ _15\"> </span>utile <span class=\"_ _15\"> </span>indefinita,  tra <span class=\"_ _c\"> </span>cui  l<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>il <span class=\"_ _c\"> </span>marchio<span class=\"_ _0\"></span>,  so<span class=\"_ _2\"></span>no<span class=\"_ _43\"> </span>verificate <span class=\"_ _1c\"> </span>annualmente <span class=\"_ _16\"> </span>al <span class=\"_ _1c\"> </span>fine <span class=\"_ _1c\"> </span>di <span class=\"_ _1c\"> </span>determinare <span class=\"_ _16\"> </span>se <span class=\"_ _1c\"> </span>vi <span class=\"_ _1c\"> </span>sono <span class=\"_ _1c\"> </span>perdite <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _1c\"> </span>valore<span class=\"_ _43\"> </span>indipendentemente dalla presenza di indicazioni di perdite di valo<span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>ammontare <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>fra <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue,</span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>vendita, <span class=\"_ _b\"></span>e il<span class=\"_ _43\"> </span>valore <span class=\"_ _13\"></span>d<span class=\"ff5\">\u2019</span>uso. <span class=\"_ _1a\"></span>Nella <span class=\"_ _13\"></span>determinazione <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>valore <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso, <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>flussi <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>cassa <span class=\"_ _13\"></span>futuri <span class=\"_ _13\"></span>stimati <span class=\"_ _1a\"></span>sono<span class=\"_ _43\"> </span>scontati <span class=\"_ _13\"></span>al <span class=\"_ _1a\"></span>loro <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>attuale <span class=\"_ _13\"></span>utilizzando <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>tasso <span class=\"_ _1a\"></span>al <span class=\"_ _1a\"></span>netto <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>imposte <span class=\"_ _1a\"></span>che <span class=\"_ _13\"></span>riflette <span class=\"_ _13\"></span>le<span class=\"_ _43\"> </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=\"_ _43\"> </span>Se <span class=\"_ _1b\"></span>l<span class=\"ff5\">\u2019</span>ammontare <span class=\"_ _1b\"></span>recuperabile <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1b\"></span>(o <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>una <span class=\"_ _1b\"></span>unit\u00e0 <span class=\"_ _1b\"></span>generatrice <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>flussi <span class=\"_ _18\"> </span>finanziari) <span class=\"_ _18\"> </span>\u00e8 <span class=\"_ _2f\"> </span>stimato<span class=\"_ _2\"></span> <span class=\"_ _2f\"> </span>essere<span class=\"_ _2\"></span> <span class=\"_ _2f\"> </span>i<span class=\"_ _2\"></span>nferiore <span class=\"_ _18\"> </span>rispetto <span class=\"_ _18\"> </span>al <span class=\"_ _2f\"> </span>relativo <span class=\"_ _18\"> </span>valore <span class=\"_ _18\"> </span>contabile,<span class=\"_ _43\"> </span>quest<span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>ridotto <span class=\"_ _13\"></span>al <span class=\"_ _b\"></span>minor <span class=\"_ _13\"></span>valore <span class=\"_ _b\"></span>recuperabile. <span class=\"_ _13\"></span>Una <span class=\"_ _b\"></span>perdita <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>valore <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>rilevata <span class=\"_ _b\"></span>nel<span class=\"_ _43\"> </span>conto economico nello stesso periodo in cui essa viene identificata.<span class=\"_ _43\"> </span>Quando <span class=\"_ _1b\"></span>una <span class=\"_ _17\"> </span>svalutazione <span class=\"_ _1b\"></span>non <span class=\"_ _1b\"></span>ha <span class=\"_ _17\"> </span>pi\u00f9 <span class=\"_ _1b\"></span>ragione <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>essere <span class=\"_ _1b\"></span>mantenuta, <span class=\"_ _1b\"></span>il <span class=\"_ _17\"> </span>valore <span class=\"_ _1b\"></span>contabile<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _15\"> </span>(o <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>di  una <span class=\"_ _c\"> </span>unit\u00e0  ge<span class=\"_ _2\"></span>neratrice <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>flussi <span class=\"_ _15\"> </span>finanziari), <span class=\"_ _c\"> </span>a  eccezione<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>avviamento, <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>incrementato <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>nuovo <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>derivante <span class=\"_ _17\"> </span>dalla <span class=\"_ _17\"> </span>stima <span class=\"_ _1b\"></span>del <span class=\"_ _c\"> </span>suo <span class=\"_ _17\"> </span>valore<span class=\"_ _43\"> </span>recuperabile, <span class=\"_ _1a\"></span>ma <span class=\"_ _1a\"></span>non <span class=\"_ _1a\"></span>oltre <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>valore <span class=\"_ _13\"></span>netto <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>carico <span class=\"_ _1a\"></span>che <span class=\"_ _1a\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1a\"></span>avrebbe <span class=\"_ _1a\"></span>avuto <span class=\"_ _1a\"></span>se <span class=\"_ _1a\"></span>non<span class=\"_ _43\"> </span>fosse  stata  e<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>fettuata  l<span class=\"_ _6\"></span>a  svalutazione  per  per<span class=\"_ _2\"></span>dita  di  valo<span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>.  Il <span class=\"_ _15\"> </span>ripristino <span class=\"_ _15\"> </span>del  valore  \u00e8<span class=\"_ _43\"> </span>imputato al conto economico.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "Partecipazioni in societ\u00e0 collegate e altre partecipazioni<span class=\"_ _43\"> </span>Le  societ\u00e0  collegate  sono  quelle  sulle  quali  si  esercita  un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>influenza  notevole,  che  si<span class=\"_ _43\"> </span>presume <span class=\"_ _0\"></span>sussistere <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artecipazione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>compresa <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>20% e <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>50% <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>di<span class=\"_ _43\"> </span>voto. <span class=\"_ _14\"> </span>Le <span class=\"_ _14\"> </span>partecipazioni <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>societ\u00e0 <span class=\"_ _14\"> </span>collegate <span class=\"_ _14\"> </span>s<span class=\"_ _2\"></span>ono <span class=\"_ _14\"> </span>inizialmente <span class=\"_ _14\"> </span>iscritte <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>costo <span class=\"_ _14\"> </span>e<span class=\"_ _43\"> </span>successivamente <span class=\"_ _13\"></span>valutate <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>metodo <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Patrimonio <span class=\"_ _13\"></span>ne<span class=\"_ _0\"></span>tto. <span class=\"_ _13\"></span>Il <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>contabile <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tali<span class=\"_ _43\"> </span>partecipazioni <span class=\"_ _10\"> </span>risulta <span class=\"_ _10\"> </span>allineato <span class=\"_ _19\"> </span>al <span class=\"_ _10\"> </span>patrimonio <span class=\"_ _10\"> </span>netto <span class=\"_ _19\"> </span>rettificato, <span class=\"_ _10\"> </span>ove <span class=\"_ _10\"> </span>necessario, <span class=\"_ _10\"> </span>per<span class=\"_ _43\"> </span>riflettere <span class=\"_ _13\"></span>l<span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _13\"></span>degli <span class=\"_ _1a\"></span>IFRS <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>comprende <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>iscrizione <span class=\"_ _13\"></span>dei <span class=\"_ _1a\"></span>maggiori <span class=\"_ _b\"></span>valori <span class=\"_ _1a\"></span>attribuiti<span class=\"_ _43\"> </span>alle <span class=\"_ _14\"> </span>attivit\u00e0 <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>alle <span class=\"_ _14\"> </span>passivit\u00e0 <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _14\"> </span>avviamento <span class=\"_ _14\"> </span>individuati <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>momento<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _17\"> </span>Ai <span class=\"_ _c\"> </span>bilanci <span class=\"_ _17\"> </span>delle <span class=\"_ _c\"> </span>societ\u00e0 <span class=\"_ _c\"> </span>valutate <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>metodo <span class=\"_ _c\"> </span>del <span class=\"_ _17\"> </span>Patrimonio <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>etto<span class=\"_ _43\"> </span>inoltre sono apportate le rettifiche necessarie a r<span class=\"_ _2\"></span>endere omogenei i criteri di valutazione<span class=\"_ _43\"> </span>con  quelli  adottati <span class=\"_ _15\"> </span>dal  Gruppo.  Gli  utili  o<span class=\"_ _2\"></span>  le  perdite  di <span class=\"_ _15\"> </span>pertinenza  del<span class=\"_ _2\"></span>  Gruppo  sono<span class=\"_ _43\"> </span>contabilizzati <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>influenza <span class=\"_ _13\"></span>notevole <span class=\"_ _13\"></span>ha <span class=\"_ _13\"></span>avuto <span class=\"_ _13\"></span>inizio <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>f<span class=\"_ _0\"></span>ino <span class=\"_ _b\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _1a\"></span>in <span class=\"_ _b\"></span>cui<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>influenza <span class=\"_ _6\"></span>notevole cessa; <span class=\"_ _6\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _6\"></span>in cui, <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _6\"></span>effetto de<span class=\"_ _2\"></span>lle <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>erdite, <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _2\"></span>valutata <span class=\"_ _6\"></span>con<span class=\"_ _43\"> </span>il <span class=\"_ _15\"> </span>metodo <span class=\"_ _c\"> </span>in <span class=\"_ _15\"> </span>oggetto <span class=\"_ _c\"> </span>evidenzi <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>patrimonio <span class=\"_ _c\"> </span>netto <span class=\"_ _15\"> </span>negativo, <span class=\"_ _15\"> </span>il <span class=\"_ _c\"> </span>valore <span class=\"_ _c\"> </span>di  carico<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>della<span class=\"_ _43\"> </span>partecipazione <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1a\"></span>annullato <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>l<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _1b\"></span>eccedenza <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>pertinenza <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span>Gruppo, <span class=\"_ _1b\"></span>laddove<span class=\"_ _43\"> </span>quest<span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sia <span class=\"_ _b\"></span>impegnato ad <span class=\"_ _b\"></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=\"_ _43\"> </span>partecipata,  o <span class=\"_ _a\"> </span>comunque  a <span class=\"_ _a\"> </span>coprirne <span class=\"_ _a\"> </span>le  perdite, <span class=\"_ _a\"> </span>\u00e8  rilevat<span class=\"_ _0\"></span>a  in <span class=\"_ _a\"> </span>un <span class=\"_ _9\"> </span>apposito <span class=\"_ _a\"> </span>fondo; <span class=\"_ _a\"> </span>le<span class=\"_ _43\"> </span>variazioni <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>atrimoniali <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _17\"> </span>valutate <span class=\"_ _c\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>metodo <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>Patrimonio <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _17\"> </span>non<span class=\"_ _43\"> </span>rappresentate <span class=\"_ _11\"> </span>dal <span class=\"_ _11\"> </span>risultato <span class=\"_ _f\"> </span>di <span class=\"_ _11\"> </span>conto <span class=\"_ _f\"> </span>economico <span class=\"_ _a\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _11\"> </span>contabilizzate <span class=\"_ _a\"> </span>direttamente <span class=\"_ _f\"> </span>a<span class=\"_ _43\"> </span>rettifica <span class=\"_ _1a\"></span>delle <span class=\"_ _1a\"></span>riserve <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _1a\"></span>netto. <span class=\"_ _1a\"></span>Gli <span class=\"_ _1a\"></span>utili <span class=\"_ _1a\"></span>non <span class=\"_ _1a\"></span>realizzati <span class=\"_ _1a\"></span>generati <span class=\"_ _1a\"></span>su <span class=\"_ _1a\"></span>operazioni<span class=\"_ _43\"> </span>poste <span class=\"_ _17\"> </span>in <span class=\"_ _c\"> </span>essere <span class=\"_ _17\"> </span>tra <span class=\"_ _17\"> </span>la <span class=\"_ _c\"> </span>Capogruppo/Societ\u00e0 <span class=\"_ _17\"> </span>controllate <span class=\"_ _17\"> </span>e <span class=\"_ _c\"> </span>la <span class=\"_ _17\"> </span>partecipata <span class=\"_ _17\"> </span>valutata <span class=\"_ _c\"> </span>con <span class=\"_ _17\"> </span>il<span class=\"_ _43\"> </span>metodo <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>Patrimonio <span class=\"_ _11\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>eliminati <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>funzione <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>della <span class=\"_ _f\"> </span>quota <span class=\"_ _11\"> </span>di<span class=\"_ _43\"> </span>partecipazione <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _f\"> </span>nella <span class=\"_ _11\"> </span>partecipata <span class=\"_ _f\"> </span>stessa; <span class=\"_ _11\"> </span>le <span class=\"_ _f\"> </span>perdite <span class=\"_ _11\"> </span>non <span class=\"_ _f\"> </span>realizzate <span class=\"_ _11\"> </span>sono<span class=\"_ _43\"> </span>eliminate, a eccezione del caso in cui esse siano rappresentative di rid<span class=\"_ _2\"></span>uzione di valore.<span class=\"_ _43\"> </span>Le partecipazioni in societ\u00e0 diverse dalle collegate<span class=\"_ _2\"></span> (generalmente con una percentuale di<span class=\"_ _43\"> </span>possesso <span class=\"_ _13\"></span>inferiore <span class=\"_ _1a\"></span>al <span class=\"_ _13\"></span>20%) <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>valutate <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>costo <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>acquisto, <span class=\"_ _13\"></span>eventualmente <span class=\"_ _13\"></span>ridotto <span class=\"_ _13\"></span>in<span class=\"_ _43\"> </span>presenza  di <span class=\"_ _15\"> </span>perdite  di<span class=\"_ _2\"></span>  valore. <span class=\"_ _15\"> </span>Qualora  l<span class=\"ff5\">\u2019</span>eventuale  p<span class=\"_ _2\"></span>erdita  di <span class=\"_ _15\"> </span>valore  e<span class=\"_ _2\"></span>cceda  il <span class=\"_ _15\"> </span>valore<span class=\"_ _43\"> </span>contabile <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>partecipazione, <span class=\"_ _13\"></span>si <span class=\"_ _b\"></span>procede <span class=\"_ _b\"></span>ad <span class=\"_ _13\"></span>azzerare <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _b\"></span>partecipazione <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>la<span class=\"_ _43\"> </span>quota di <span class=\"_ _6\"></span>ulteriori perdite <span class=\"_ _6\"></span>\u00e8 rilevata <span class=\"_ _6\"></span>come fondo <span class=\"_ _6\"></span>del passivo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>caso in <span class=\"_ _6\"></span>cui la <span class=\"_ _6\"></span>Societ\u00e0 abbia<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>risponderne. <span class=\"_ _b\"></span>Il <span class=\"_ _0\"></span>costo <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>ripristinato <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>successivi <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _0\"></span>meno<span class=\"_ _43\"> </span>le ragioni che avevano originato le svalutazioni.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Partecipazioni in societ\u00e0 collegate e altre partecipazioni<span class=\"_ _43\"> </span>Le  societ\u00e0  collegate  sono  quelle  sulle  quali  si  esercita  un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>influenza  notevole,  che  si<span class=\"_ _43\"> </span>presume <span class=\"_ _0\"></span>sussistere <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artecipazione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>compresa <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>20% e <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>50% <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>di<span class=\"_ _43\"> </span>voto. <span class=\"_ _14\"> </span>Le <span class=\"_ _14\"> </span>partecipazioni <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>societ\u00e0 <span class=\"_ _14\"> </span>collegate <span class=\"_ _14\"> </span>s<span class=\"_ _2\"></span>ono <span class=\"_ _14\"> </span>inizialmente <span class=\"_ _14\"> </span>iscritte <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>costo <span class=\"_ _14\"> </span>e<span class=\"_ _43\"> </span>successivamente <span class=\"_ _13\"></span>valutate <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>metodo <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Patrimonio <span class=\"_ _13\"></span>ne<span class=\"_ _0\"></span>tto. <span class=\"_ _13\"></span>Il <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>contabile <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tali<span class=\"_ _43\"> </span>partecipazioni <span class=\"_ _10\"> </span>risulta <span class=\"_ _10\"> </span>allineato <span class=\"_ _19\"> </span>al <span class=\"_ _10\"> </span>patrimonio <span class=\"_ _10\"> </span>netto <span class=\"_ _19\"> </span>rettificato, <span class=\"_ _10\"> </span>ove <span class=\"_ _10\"> </span>necessario, <span class=\"_ _10\"> </span>per<span class=\"_ _43\"> </span>riflettere <span class=\"_ _13\"></span>l<span class=\"ff5\">\u2019</span>applicazione <span class=\"_ _13\"></span>degli <span class=\"_ _1a\"></span>IFRS <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>comprende <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>iscrizione <span class=\"_ _13\"></span>dei <span class=\"_ _1a\"></span>maggiori <span class=\"_ _b\"></span>valori <span class=\"_ _1a\"></span>attribuiti<span class=\"_ _43\"> </span>alle <span class=\"_ _14\"> </span>attivit\u00e0 <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>alle <span class=\"_ _14\"> </span>passivit\u00e0 <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _14\"> </span>avviamento <span class=\"_ _14\"> </span>individuati <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>momento<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>acquisizione. <span class=\"_ _17\"> </span>Ai <span class=\"_ _c\"> </span>bilanci <span class=\"_ _17\"> </span>delle <span class=\"_ _c\"> </span>societ\u00e0 <span class=\"_ _c\"> </span>valutate <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>metodo <span class=\"_ _c\"> </span>del <span class=\"_ _17\"> </span>Patrimonio <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>etto<span class=\"_ _43\"> </span>inoltre sono apportate le rettifiche necessarie a r<span class=\"_ _2\"></span>endere omogenei i criteri di valutazione<span class=\"_ _43\"> </span>con  quelli  adottati <span class=\"_ _15\"> </span>dal  Gruppo.  Gli  utili  o<span class=\"_ _2\"></span>  le  perdite  di <span class=\"_ _15\"> </span>pertinenza  del<span class=\"_ _2\"></span>  Gruppo  sono<span class=\"_ _43\"> </span>contabilizzati <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>influenza <span class=\"_ _13\"></span>notevole <span class=\"_ _13\"></span>ha <span class=\"_ _13\"></span>avuto <span class=\"_ _13\"></span>inizio <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>f<span class=\"_ _0\"></span>ino <span class=\"_ _b\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _1a\"></span>in <span class=\"_ _b\"></span>cui<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>influenza <span class=\"_ _6\"></span>notevole cessa; <span class=\"_ _6\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _6\"></span>in cui, <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _6\"></span>effetto de<span class=\"_ _2\"></span>lle <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>erdite, <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _2\"></span>valutata <span class=\"_ _6\"></span>con<span class=\"_ _43\"> </span>il <span class=\"_ _15\"> </span>metodo <span class=\"_ _c\"> </span>in <span class=\"_ _15\"> </span>oggetto <span class=\"_ _c\"> </span>evidenzi <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>patrimonio <span class=\"_ _c\"> </span>netto <span class=\"_ _15\"> </span>negativo, <span class=\"_ _15\"> </span>il <span class=\"_ _c\"> </span>valore <span class=\"_ _c\"> </span>di  carico<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>della<span class=\"_ _43\"> </span>partecipazione <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1a\"></span>annullato <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>l<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _1b\"></span>eccedenza <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>pertinenza <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span>Gruppo, <span class=\"_ _1b\"></span>laddove<span class=\"_ _43\"> </span>quest<span class=\"ff5\">\u2019</span>ultimo <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sia <span class=\"_ _b\"></span>impegnato ad <span class=\"_ _b\"></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=\"_ _43\"> </span>partecipata,  o <span class=\"_ _a\"> </span>comunque  a <span class=\"_ _a\"> </span>coprirne <span class=\"_ _a\"> </span>le  perdite, <span class=\"_ _a\"> </span>\u00e8  rilevat<span class=\"_ _0\"></span>a  in <span class=\"_ _a\"> </span>un <span class=\"_ _9\"> </span>apposito <span class=\"_ _a\"> </span>fondo; <span class=\"_ _a\"> </span>le<span class=\"_ _43\"> </span>variazioni <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>atrimoniali <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _17\"> </span>valutate <span class=\"_ _c\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>metodo <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>Patrimonio <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _17\"> </span>non<span class=\"_ _43\"> </span>rappresentate <span class=\"_ _11\"> </span>dal <span class=\"_ _11\"> </span>risultato <span class=\"_ _f\"> </span>di <span class=\"_ _11\"> </span>conto <span class=\"_ _f\"> </span>economico <span class=\"_ _a\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _11\"> </span>contabilizzate <span class=\"_ _a\"> </span>direttamente <span class=\"_ _f\"> </span>a<span class=\"_ _43\"> </span>rettifica <span class=\"_ _1a\"></span>delle <span class=\"_ _1a\"></span>riserve <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _1a\"></span>netto. <span class=\"_ _1a\"></span>Gli <span class=\"_ _1a\"></span>utili <span class=\"_ _1a\"></span>non <span class=\"_ _1a\"></span>realizzati <span class=\"_ _1a\"></span>generati <span class=\"_ _1a\"></span>su <span class=\"_ _1a\"></span>operazioni<span class=\"_ _43\"> </span>poste <span class=\"_ _17\"> </span>in <span class=\"_ _c\"> </span>essere <span class=\"_ _17\"> </span>tra <span class=\"_ _17\"> </span>la <span class=\"_ _c\"> </span>Capogruppo/Societ\u00e0 <span class=\"_ _17\"> </span>controllate <span class=\"_ _17\"> </span>e <span class=\"_ _c\"> </span>la <span class=\"_ _17\"> </span>partecipata <span class=\"_ _17\"> </span>valutata <span class=\"_ _c\"> </span>con <span class=\"_ _17\"> </span>il<span class=\"_ _43\"> </span>metodo <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>Patrimonio <span class=\"_ _11\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _11\"> </span>sono <span class=\"_ _11\"> </span>eliminati <span class=\"_ _f\"> </span>in <span class=\"_ _11\"> </span>funzione <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>della <span class=\"_ _f\"> </span>quota <span class=\"_ _11\"> </span>di<span class=\"_ _43\"> </span>partecipazione <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _f\"> </span>nella <span class=\"_ _11\"> </span>partecipata <span class=\"_ _f\"> </span>stessa; <span class=\"_ _11\"> </span>le <span class=\"_ _f\"> </span>perdite <span class=\"_ _11\"> </span>non <span class=\"_ _f\"> </span>realizzate <span class=\"_ _11\"> </span>sono<span class=\"_ _43\"> </span>eliminate, a eccezione del caso in cui esse siano rappresentative di rid<span class=\"_ _2\"></span>uzione di valore.<span class=\"_ _43\"> </span>Le partecipazioni in societ\u00e0 diverse dalle collegate<span class=\"_ _2\"></span> (generalmente con una percentuale di<span class=\"_ _43\"> </span>possesso <span class=\"_ _13\"></span>inferiore <span class=\"_ _1a\"></span>al <span class=\"_ _13\"></span>20%) <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>valutate <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>costo <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>acquisto, <span class=\"_ _13\"></span>eventualmente <span class=\"_ _13\"></span>ridotto <span class=\"_ _13\"></span>in<span class=\"_ _43\"> </span>presenza  di <span class=\"_ _15\"> </span>perdite  di<span class=\"_ _2\"></span>  valore. <span class=\"_ _15\"> </span>Qualora  l<span class=\"ff5\">\u2019</span>eventuale  p<span class=\"_ _2\"></span>erdita  di <span class=\"_ _15\"> </span>valore  e<span class=\"_ _2\"></span>cceda  il <span class=\"_ _15\"> </span>valore<span class=\"_ _43\"> </span>contabile <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>partecipazione, <span class=\"_ _13\"></span>si <span class=\"_ _b\"></span>procede <span class=\"_ _b\"></span>ad <span class=\"_ _13\"></span>azzerare <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _b\"></span>partecipazione <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>la<span class=\"_ _43\"> </span>quota di <span class=\"_ _6\"></span>ulteriori perdite <span class=\"_ _6\"></span>\u00e8 rilevata <span class=\"_ _6\"></span>come fondo <span class=\"_ _6\"></span>del passivo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>caso in <span class=\"_ _6\"></span>cui la <span class=\"_ _6\"></span>Societ\u00e0 abbia<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>obbligo <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>risponderne. <span class=\"_ _b\"></span>Il <span class=\"_ _0\"></span>costo <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>ripristinato <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span>eserciz<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>successivi <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _0\"></span>meno<span class=\"_ _43\"> </span>le ragioni che avevano originato le svalutazioni.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "Rimanenze<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>rima<span class=\"_ _0\"></span>nenze <span class=\"_ _1b\"></span>sono <span class=\"_ _17\"> </span>iscritte <span class=\"_ _1b\"></span>al <span class=\"_ _17\"> </span>minore <span class=\"_ _1b\"></span>tra <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>costo <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>acquisto <span class=\"_ _1b\"></span>(comp<span class=\"_ _0\"></span>rensivo <span class=\"_ _1b\"></span>degli <span class=\"_ _1b\"></span>oneri<span class=\"_ _43\"> </span>accessori) <span class=\"_ _11\"> </span>o <span class=\"_ _f\"> </span>di <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>roduzione <span class=\"_ _11\"> </span>e <span class=\"_ _f\"> </span>il <span class=\"_ _11\"> </span>pre<span class=\"_ _0\"></span>sumibile <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>netto <span class=\"_ _f\"> </span>di <span class=\"_ _11\"> </span>realizzo, <span class=\"_ _f\"> </span>rappresentato<span class=\"_ _43\"> </span>dall<span class=\"ff5\">\u2019</span>ammontare  che  l<span class=\"ff5\">\u2019</span>impresa  si <span class=\"_ _15\"> </span>attende  di  ottenere  dalla<span class=\"_ _2\"></span>  loro  vendita  nel  n<span class=\"_ _2\"></span>ormale<span class=\"_ _43\"> </span>svolgimento dell<span class=\"ff5\">\u2019</span>attivit\u00e0.<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>costo <span class=\"_ _b\"></span>delle <span class=\"_ _0\"></span>giacenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>materie <span class=\"_ _0\"></span>prime, <span class=\"_ _0\"></span>materiali <span class=\"_ _0\"></span>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=\"_ _43\"> </span>finiti \u00e8 determinato applicando il metodo del cost<span class=\"_ _2\"></span>o medio ponderato<span class=\"_ _0\"></span> su base annua.<span class=\"_ _43\"> </span>Il <span class=\"_ _1b\"></span>costo <span class=\"_ _17\"> </span>di <span class=\"_ _1b\"></span>produzione <span class=\"_ _17\"> </span>dei <span class=\"_ _1b\"></span>prodotti <span class=\"_ _1b\"></span>fin<span class=\"_ _0\"></span>iti <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>dei <span class=\"_ _17\"> </span>semilavorati <span class=\"_ _1b\"></span>include <span class=\"_ _1b\"></span>il <span class=\"_ _17\"> </span>costo <span class=\"_ _1b\"></span>diretto <span class=\"_ _1b\"></span>dei<span class=\"_ _43\"> </span>materiali <span class=\"_ _b\"></span>e <span class=\"_ _1a\"></span>del <span class=\"_ _b\"></span>lavoro <span class=\"_ _13\"></span>pi\u00f9 <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>quota <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>spese <span class=\"_ _b\"></span>generali <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>produzione <span class=\"_ _13\"></span>definita <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>ase<span class=\"_ _43\"> </span>alla normale capacit\u00e0 produttiva, non considerando gli oneri <span class=\"_ _2\"></span>finanziari.<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>scorte o<span class=\"_ _2\"></span>bsolete <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>lento rigiro <span class=\"_ _6\"></span>sono valu<span class=\"_ _2\"></span>tate <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>lazione <span class=\"_ _6\"></span>alla loro <span class=\"_ _6\"></span>possibilit\u00e0 <span class=\"_ _2\"></span>di u<span class=\"_ _2\"></span>tilizzo<span class=\"_ _43\"> </span>o di realizzo.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Attivit\u00e0 e passivit\u00e0 derivanti da con<span class=\"_ _2\"></span>tratti<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>iscrizione <span class=\"_ _1b\"></span>in <span class=\"_ _1a\"></span>bilancio <span class=\"_ _1b\"></span>delle <span class=\"_ _1a\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>o <span class=\"_ _1a\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _1a\"></span>da <span class=\"_ _1b\"></span>contratti <span class=\"_ _1b\"></span>(di <span class=\"_ _1a\"></span>seguito <span class=\"_ _1b\"></span>anche<span class=\"_ _43\"> </span>\u201ccommesse\u201d) dipen<span class=\"_ _0\"></span>de dalla met<span class=\"_ _0\"></span>odologia con <span class=\"_ _0\"></span>cui avviene il <span class=\"_ _0\"></span>trasferimento del <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>cliente del bene o del ser<span class=\"_ _2\"></span>vizio: nel caso in cui ci\u00f2 avv<span class=\"_ _2\"></span>enga gradualmente man<span class=\"_ _0\"></span> mano che il<span class=\"_ _43\"> </span>bene <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>costruito <span class=\"_ _b\"></span>o <span class=\"_ _13\"></span>le <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>restazioni <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>rese, <span class=\"_ _13\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>iscritte <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>al <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>dei<span class=\"_ _43\"> </span>corrispettivi <span class=\"_ _b\"></span>contrattuali <span class=\"_ _0\"></span>pattuiti, <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>metodo <span class=\"_ _0\"></span>del <span class=\"_ _13\"></span><span class=\"ff6\">cost <span class=\"_ _b\"></span>to <span class=\"_ _b\"></span>cost</span>, <span class=\"_ _b\"></span>tenuto <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>dello<span class=\"_ _43\"> </span>stato <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>avanzamento <span class=\"_ _1b\"></span>raggiunto; <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _1b\"></span>caso <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>cui, <span class=\"_ _1b\"></span>invece, <span class=\"_ _17\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _1b\"></span>trasferimento <span class=\"_ _1b\"></span>del <span class=\"_ _17\"> </span>controllo<span class=\"_ _43\"> </span>avvenga <span class=\"_ _6\"></span>al mom<span class=\"_ _2\"></span>ento <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>consegn<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>finale <span class=\"_ _6\"></span>del <span class=\"_ _2\"></span>bene <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>completamento <span class=\"_ _6\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>erogazione<span class=\"_ _43\"> </span>dei servizi promessi, le attivit\u00e0 vengono iscritte al c<span class=\"_ _2\"></span>osto di acquisto.<span class=\"_ _43\"> </span>Un <span class=\"_ _15\"> </span>contratto <span class=\"_ _c\"> </span>\u00e8  rilevato<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>come <span class=\"_ _15\"> </span>una <span class=\"_ _c\"> </span>singola  a<span class=\"_ _2\"></span>ttivit\u00e0 <span class=\"_ _15\"> </span>se <span class=\"_ _c\"> </span>identifica <span class=\"_ _15\"> </span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>unica <span class=\"_ _15\"> </span>obbligazione<span class=\"_ _43\"> </span>contrattuale, ossia <span class=\"_ _2\"></span>se la <span class=\"_ _6\"></span>promessa \u00e8 <span class=\"_ _2\"></span>quella di <span class=\"_ _2\"></span>trasferire un <span class=\"_ _6\"></span>sin<span class=\"_ _0\"></span>golo <span class=\"_ _2\"></span>bene/servizio <span class=\"_ _2\"></span>al cliente<span class=\"_ _43\"> </span>lungo  u<span class=\"_ _0\"></span>n  arco <span class=\"_ _a\"> </span>temporale  at<span class=\"_ _0\"></span>traverso  le <span class=\"_ _a\"> </span>stesse  modalit\u00e0. <span class=\"_ _a\"> </span>Se <span class=\"_ _9\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>interno <span class=\"_ _a\"> </span>del <span class=\"_ _9\"> </span>contratto<span class=\"_ _43\"> </span>vengono <span class=\"_ _31\"> </span>individuate <span class=\"_ _36\"> </span>differenti <span class=\"_ _31\"> </span>obbligazioni <span class=\"_ _36\"> </span>contrattuali, <span class=\"_ _31\"> </span>queste <span class=\"_ _36\"> </span>sono <span class=\"_ _31\"> </span>rilevate<span class=\"_ _43\"> </span>contabilmente come distinte attivit\u00e0 derivanti dall<span class=\"_ _2\"></span>o stesso contratto con il cliente.<span class=\"_ _43\"> </span>In <span class=\"_ _b\"></span>particolare, <span class=\"_ _13\"></span>l<span class=\"ff5\">e <span class=\"_ _b\"></span>\u201cattivit\u00e0 <span class=\"_ _13\"></span>derivanti <span class=\"_ _b\"></span>da <span class=\"_ _13\"></span>contratti\u201d <span class=\"_ _13\"></span></span>rappresentate <span class=\"_ _b\"></span>dalle <span class=\"_ _13\"></span>rimanenze <span class=\"_ _13\"></span>finali <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span>lavori <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>corso, <span class=\"_ _13\"></span>considerando <span class=\"_ _13\"></span>i <span class=\"_ _b\"></span>costi <span class=\"_ _13\"></span>sostenuti <span class=\"_ _13\"></span>sommati <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>margini <span class=\"_ _13\"></span>rilevati, <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>esposte<span class=\"_ _43\"> </span>nel <span class=\"_ _b\"></span>bilancio <span class=\"_ _b\"></span>consolidato <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _b\"></span>degli <span class=\"_ _b\"></span>anticipi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>acconti <span class=\"_ _b\"></span>contrattuali <span class=\"_ _b\"></span>ricevuti. <span class=\"_ _b\"></span>Qualora <span class=\"_ _b\"></span>gli<span class=\"_ _43\"> </span>anticipi/acconti <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trattuali <span class=\"_ _0\"></span>ricevuti <span class=\"_ _b\"></span>eccedano <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>delle <span class=\"_ _0\"></span>rimanenze <span class=\"_ _b\"></span>finali <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>lavori <span class=\"_ _b\"></span>in<span class=\"_ _43\"> </span>corso, <span class=\"_ _19\"> </span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _19\"> </span>classificati <span class=\"_ _14\"> </span>tra <span class=\"_ _19\"> </span>le <span class=\"_ _14\"> </span>\u201cpassivit\u00e0 <span class=\"_ _19\"> </span><span class=\"ff1\">derivant<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>da <span class=\"_ _14\"> </span>contratti</span>\u201d; <span class=\"_ _19\"> </span>diversamente,<span class=\"_ _43\"> </span>verranno <span class=\"_ _1b\"></span>classificati <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>una <span class=\"_ _1b\"></span>apposita <span class=\"_ _17\"> </span>voce <span class=\"_ _1b\"></span>dell<span class=\"ff5\">\u2019</span>attivo <span class=\"_ _1b\"></span>denom<span class=\"_ _0\"></span>inata <span class=\"_ _1b\"></span><span class=\"ff5\">\u201c</span>attivit\u00e0 <span class=\"_ _1b\"></span>derivanti <span class=\"_ _1b\"></span>da<span class=\"_ _43\"> </span>contratti\u201d<span class=\"ff1\">.<span class=\"_ _43\"> </span></span>Nel <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>preveda <span class=\"_ _2\"></span>che <span class=\"_ _7\"></span>il <span class=\"_ _6\"></span>completamento <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _7\"></span>una <span class=\"_ _2\"></span>commessa <span class=\"_ _6\"></span>possa <span class=\"_ _6\"></span>determinare <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>in<span class=\"_ _0\"></span>sorgere<span class=\"_ _43\"> </span>di <span class=\"_ _6\"></span>una <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>erdita <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>livello <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>mar<span class=\"_ _0\"></span>gine <span class=\"_ _7\"></span>in<span class=\"_ _0\"></span>dustriale, <span class=\"_ _7\"></span>questa <span class=\"_ _6\"></span>viene <span class=\"_ _6\"></span>riconosciuta <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _7\"></span>sua <span class=\"_ _6\"></span>interezza<span class=\"_ _43\"> </span>nel periodo in cui la<span class=\"_ _2\"></span> stessa divenga ragionevolmente<span class=\"_ _2\"></span> prevedibile ed esposta nei fo<span class=\"_ _2\"></span>ndi per<span class=\"_ _43\"> </span>rischi e oneri come \u201cfondo per contratti onerosi\u201d.<span class=\"_ _43\"> </span>La <span class=\"_ _14\"> </span>chiusura <span class=\"_ _19\"> </span>contabile <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span>commesse <span class=\"_ _19\"> </span>avviene <span class=\"_ _14\"> </span>successivamente <span class=\"_ _19\"> </span>al <span class=\"_ _14\"> </span>collaudo <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>elle<span class=\"_ _43\"> </span>installazioni.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Attivit\u00e0 finanziarie<span class=\"_ _43\"> </span>Al <span class=\"_ _b\"></span>momento <span class=\"_ _13\"></span>della <span class=\"_ _b\"></span>rilevazione <span class=\"_ _b\"></span>iniziale, <span class=\"_ _13\"></span>le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>sono <span class=\"_ _13\"></span>classificate <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>base <span class=\"_ _13\"></span>alle<span class=\"_ _43\"> </span>successive <span class=\"_ _b\"></span>mo<span class=\"_ _0\"></span>dalit\u00e0 <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>misuraz<span class=\"_ _0\"></span>ione <span class=\"_ _b\"></span>in <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>delle <span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _13\"></span>categorie <span class=\"_ _13\"></span>individuate <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _13\"></span>9. <span class=\"_ _13\"></span>La<span class=\"_ _43\"> </span>classificazione <span class=\"_ _b\"></span>dipende <span class=\"_ _b\"></span>dalle <span class=\"_ _b\"></span>caratteristiche <span class=\"_ _0\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa <span class=\"_ _b\"></span>contrattuali <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>modello<span class=\"_ _43\"> </span>di business che il Gruppo adotta per la loro gestione.<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>modello <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>business <span class=\"_ _13\"></span>si <span class=\"_ _b\"></span>riferisce <span class=\"_ _13\"></span>al <span class=\"_ _b\"></span>modo <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>cui <span class=\"_ _13\"></span>sono <span class=\"_ _b\"></span>generati <span class=\"_ _b\"></span>i <span class=\"_ _13\"></span>flussi <span class=\"_ _b\"></span>finanziari <span class=\"_ _13\"></span>che <span class=\"_ _b\"></span>pu\u00f2<span class=\"_ _43\"> </span>risultare <span class=\"_ _1a\"></span>dalla <span class=\"_ _1a\"></span>raccolt<span class=\"_ _0\"></span>a <span class=\"_ _1a\"></span>dei <span class=\"_ _1a\"></span>flussi <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1a\"></span>contrattuali, <span class=\"_ _1a\"></span>dalla <span class=\"_ _1a\"></span>vendita <span class=\"_ _1a\"></span>delle <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>o <span class=\"_ _1a\"></span>da<span class=\"_ _43\"> </span>entrambi.<span class=\"_ _43\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff1\">attivit\u00e0 <span class=\"_ _17\"> </span>finanziaria <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>classificata <span class=\"_ _c\"> </span>tra <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>valutate <span class=\"_ _17\"> </span>al <span class=\"_ _c\"> </span>costo <span class=\"_ _17\"> </span>ammortizzato <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>\u00e8<span class=\"_ _43\"> </span></span></span>posseduta <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>quad<span class=\"_ _0\"></span>ro <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>un <span class=\"_ _1b\"></span>modello <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>business <span class=\"_ _1a\"></span>il <span class=\"_ _1b\"></span>cui <span class=\"_ _1b\"></span>obiettivo <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>la <span class=\"_ _1a\"></span>raccolta <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>flussi<span class=\"_ _43\"> </span>finanziari <span class=\"_ _b\"></span>previsti <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contratto, <span class=\"_ _13\"></span>rappresentati <span class=\"_ _b\"></span>unicamente <span class=\"_ _b\"></span>da <span class=\"_ _13\"></span>pagamenti, <span class=\"_ _b\"></span>previs<span class=\"_ _b\"></span>ti <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>dat<span class=\"_ _0\"></span>e<span class=\"_ _43\"> </span>predeterminate, <span class=\"_ _2\"></span>del capitale <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>degli in<span class=\"_ _2\"></span>teressi. La <span class=\"_ _2\"></span>valutazione <span class=\"_ _2\"></span>prevede l<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _2\"></span>del cri<span class=\"_ _2\"></span>terio<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _43\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff1\">attivit\u00e0 <span class=\"_ _c\"> </span>finanziaria <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _17\"> </span>classificata <span class=\"_ _c\"> </span>tra <span class=\"_ _15\"> </span>le <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>valutate <span class=\"_ _15\"> </span>al <span class=\"_ _15\"> </span><span class=\"ff6\">fair <span class=\"_ _c\"> </span>value</span> <span class=\"_ _c\"> </span>con <span class=\"_ _15\"> </span>variazioni<span class=\"_ _43\"> </span></span></span>rilevate <span class=\"_ _17\"> </span>a <span class=\"_ _c\"> </span>conto <span class=\"_ _17\"> </span>economico <span class=\"_ _17\"> </span>comp<span class=\"_ _0\"></span>lessivo <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>possedu<span class=\"_ _0\"></span>ta <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>quadro <span class=\"_ _c\"> </span>di <span class=\"_ _17\"> </span>un <span class=\"_ _c\"> </span>modello <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>business <span class=\"_ _f\"> </span>il <span class=\"_ _11\"> </span>cu<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _f\"> </span>conseguito <span class=\"_ _f\"> </span>sia <span class=\"_ _f\"> </span>mediante <span class=\"_ _f\"> </span>la <span class=\"_ _11\"> </span>raccolta <span class=\"_ _f\"> </span>dei <span class=\"_ _f\"> </span>flussi <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>inanziari<span class=\"_ _43\"> </span>contrattuali <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>la <span class=\"_ _10\"> </span>vendita <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>stesse <span class=\"_ _19\"> </span>e <span class=\"_ _10\"> </span>sono <span class=\"_ _19\"> </span>previsti <span class=\"_ _19\"> </span>contrattualment<span class=\"_ _0\"></span>e, <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>date<span class=\"_ _43\"> </span>predeterminate, <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _b\"></span>rappresentati <span class=\"_ _0\"></span>unicamente <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>agamenti <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>capitale e <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span>interessi. <span class=\"_ _1a\"></span>Per <span class=\"_ _1a\"></span>le <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>incluse <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>questa <span class=\"_ _1b\"></span>categoria, <span class=\"_ _1a\"></span>gli <span class=\"_ _1a\"></span>interessi <span class=\"_ _1a\"></span>attivi, <span class=\"_ _1a\"></span>le <span class=\"_ _1a\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _1a\"></span>per<span class=\"_ _43\"> </span>differenze cambio <span class=\"_ _6\"></span>e le pe<span class=\"_ _2\"></span>rdite per <span class=\"_ _2\"></span>riduzione di <span class=\"_ _6\"></span>valore sono <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ilevati a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico nel<span class=\"_ _43\"> </span>risultato <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>periodo; <span class=\"_ _f\"> </span>le <span class=\"_ _f\"> </span>rimanenti <span class=\"_ _f\"> </span>variazioni <span class=\"_ _f\"> </span>del <span class=\"_ _10\"> </span><span class=\"ff6\">fair <span class=\"_ _f\"> </span>value</span> <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>rilevate <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"> </span>conto<span class=\"_ _43\"> </span>economico <span class=\"_ _0\"></span>complessivo. <span class=\"_ _b\"></span>Al <span class=\"_ _0\"></span>momento <span class=\"_ _b\"></span>dell<span class=\"ff5\">\u2019</span>eliminazione, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variazione <span class=\"_ _b\"></span>cumulativa <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span><span class=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> rilevata in OCI viene rilasciata nel conto economico.<span class=\"_ _43\"> </span></span>In <span class=\"_ _c\"> </span>fase <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>rilevazione <span class=\"_ _c\"> </span>iniziale <span class=\"_ _15\"> </span>gli <span class=\"_ _c\"> </span>strumenti <span class=\"_ _c\"> </span>rappresentativi <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>cap<span class=\"_ _0\"></span>itale <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>ossono <span class=\"_ _c\"> </span>essere<span class=\"_ _43\"> </span>inclusi nella <span class=\"_ _2\"></span>categoria delle <span class=\"_ _2\"></span>attivit\u00e0 finanziarie <span class=\"_ _2\"></span>valutate al<span class=\"_ _6\"></span> <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span> con var<span class=\"_ _6\"></span>iazioni rilevate<span class=\"_ _43\"> </span>nel conto economico.<span class=\"_ _43\"> </span>La <span class=\"_ _0\"></span>categoria <span class=\"_ _0\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _0\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _b\"></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=\"_ _43\"> </span>economico <span class=\"_ _17\"> </span>comprende <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1b\"></span>detenute <span class=\"_ _17\"> </span>per <span class=\"_ _c\"> </span>la <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>egoziazione, <span class=\"_ _1b\"></span>ossia <span class=\"_ _c\"> </span>acquisite <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>la<span class=\"_ _43\"> </span>vendita nel breve periodo, e le attivit\u00e0 designate come tali.<span class=\"_ _43\"> </span>Al <span class=\"_ _1a\"></span>momento <span class=\"_ _1b\"></span>della <span class=\"_ _13\"></span>rilevazione <span class=\"_ _1b\"></span>iniziale, <span class=\"_ _1a\"></span>un <span class=\"_ _1a\"></span>titolo <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>capitale <span class=\"_ _1a\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _1a\"></span>detenuto <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _1a\"></span>finalit\u00e0 <span class=\"_ _1a\"></span>di<span class=\"_ _43\"> </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=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _0\"></span>sono rilevate <span class=\"_ _0\"></span>nelle altre <span class=\"_ _0\"></span>componenti del <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico complessivo. Tale <span class=\"_ _0\"></span>scelta<span class=\"_ _43\"> </span></span>viene effettuata per ciascuna attivit\u00e0 ed \u00e8 irrevocabile.<span class=\"_ _43\"> </span>Cancellazione di attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie<span class=\"_ _43\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff1\">attivit\u00e0 finanziaria viene cancellata dal bilancio quando:<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">i diritti a ricevere flussi finanziari dall<span class=\"ff5\">\u2019</span>attivit\u00e0 sono estinti;<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">il <span class=\"_ _1b\"></span>Gruppo <span class=\"_ _1b\"></span>conserva <span class=\"_ _1b\"></span>il <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>ricevere <span class=\"_ _1b\"></span>flussi <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1b\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0, <span class=\"_ _1a\"></span>ma <span class=\"_ _1b\"></span>ha <span class=\"_ _1b\"></span>assunto<span class=\"_ _43\"> </span></span></span>l<span class=\"ff5\">\u2019</span>obbligo contrattuale di <span class=\"_ _6\"></span>corrisponde<span class=\"_ _0\"></span>rli interame<span class=\"_ _2\"></span>nte e senza rit<span class=\"_ _2\"></span>ardi a una t<span class=\"_ _2\"></span>erza parte;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">il <span class=\"_ _0\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>trasferito <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>ricevere <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _b\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ha <span class=\"_ _0\"></span>trasferito<span class=\"_ _43\"> </span></span></span>sostanzialmente tutti i <span class=\"_ _2\"></span>rischi e benefici <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ella prop<span class=\"_ _2\"></span>riet\u00e0 dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 finanzia<span class=\"_ _2\"></span>ria oppure<span class=\"_ _43\"> </span>ne ha trasferito il controllo.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Cancellazione di attivit\u00e0 finan<span class=\"_ _2\"></span>ziarie<span class=\"_ _43\"> </span>Un<span class=\"ff5 ls0\">\u2019<span class=\"ff1\">attivit\u00e0 finanziaria viene cancellata dal bilancio quando:<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">i diritti a ricevere flussi finanziari dall<span class=\"ff5\">\u2019</span>attivit\u00e0 sono estinti;<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">il <span class=\"_ _1b\"></span>Gruppo <span class=\"_ _1b\"></span>conserva <span class=\"_ _1b\"></span>il <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>ricevere <span class=\"_ _1b\"></span>flussi <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1b\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0, <span class=\"_ _1a\"></span>ma <span class=\"_ _1b\"></span>ha <span class=\"_ _1b\"></span>assunto<span class=\"_ _43\"> </span></span></span>l<span class=\"ff5\">\u2019</span>obbligo contrattuale di <span class=\"_ _6\"></span>corrisponde<span class=\"_ _0\"></span>rli interame<span class=\"_ _2\"></span>nte e senza rit<span class=\"_ _2\"></span>ardi a una t<span class=\"_ _2\"></span>erza parte;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">il <span class=\"_ _0\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>trasferito <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>ricevere <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _b\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>ha <span class=\"_ _0\"></span>trasferito<span class=\"_ _43\"> </span></span></span>sostanzialmente tutti i <span class=\"_ _2\"></span>rischi e benefici <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ella prop<span class=\"_ _2\"></span>riet\u00e0 dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 finanzia<span class=\"_ _2\"></span>ria oppure<span class=\"_ _43\"> </span>ne ha trasferito il controllo.<span class=\"_ _43\"> </span>Cancellazione di passivit\u00e0 finanziarie<span class=\"_ _43\"> </span>Una passivit\u00e0 finanziaria <span class=\"_ _6\"></span>vien<span class=\"_ _0\"></span>e cancellata quando <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obb<span class=\"_ _0\"></span>ligazione so<span class=\"_ _2\"></span>ttostante la passivit\u00e0 \u00e8<span class=\"_ _43\"> </span>estinta, <span class=\"_ _9\"> </span>annu<span class=\"_ _0\"></span>llata  ovvero <span class=\"_ _a\"> </span>adempiuta.  Laddove <span class=\"_ _a\"> </span>una <span class=\"_ _a\"> </span>passivit\u00e0 <span class=\"_ _a\"> </span>finanziaria  esist<span class=\"_ _0\"></span>ente  sia<span class=\"_ _43\"> </span>sostituita <span class=\"_ _11\"> </span>da <span class=\"_ _11\"> </span>un<span class=\"ff5\">\u2019</span>altra <span class=\"_ _11\"> </span>dello <span class=\"_ _f\"> </span>stesso <span class=\"_ _a\"> </span>pre<span class=\"_ _0\"></span>statore, <span class=\"_ _a\"> </span>a <span class=\"_ _f\"> </span>condizioni <span class=\"_ _11\"> </span>sostanzialmente <span class=\"_ _11\"> </span>diverse,<span class=\"_ _43\"> </span>oppure <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>condizioni di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>esistente vengano <span class=\"_ _0\"></span>sostanzialmente modif<span class=\"_ _0\"></span>icate, tale<span class=\"_ _43\"> </span>scambio <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>modifica  viene <span class=\"_ _a\"> </span>trattato <span class=\"_ _a\"> </span>come  u<span class=\"_ _0\"></span>na  cancellazione <span class=\"_ _a\"> </span>contabile  d<span class=\"_ _0\"></span>ella  p<span class=\"_ _0\"></span>assivit\u00e0<span class=\"_ _43\"> </span>originale, <span class=\"_ _a\"> </span>accompagnata <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>alla <span class=\"_ _a\"> </span>rilevazione <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>una <span class=\"_ _a\"> </span>nuova <span class=\"_ _11\"> </span>passivit\u00e0, <span class=\"_ _a\"> </span>con <span class=\"_ _a\"> </span>iscrizione <span class=\"_ _a\"> </span>n<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>prospetto  del  conto  economico <span class=\"_ _15\"> </span>delle  eventuali  differenze  tra  i  valo<span class=\"_ _2\"></span>ri  contabili  della<span class=\"_ _43\"> </span>passivit\u00e0 estinta e di quella accesa.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "Crediti commerciali<span class=\"_ _43\"> </span>I crediti commerciali <span class=\"_ _2\"></span>che non contengono una <span class=\"_ _2\"></span>componente di finanziame<span class=\"_ _2\"></span>nto significativa<span class=\"_ _43\"> </span>sono <span class=\"_ _b\"></span>valutati <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>prezzo <span class=\"_ _b\"></span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _b\"></span>determinato <span class=\"_ _b\"></span>secondo <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>IFRS <span class=\"_ _b\"></span>15. <span class=\"_ _13\"></span>Essi <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>rilevati<span class=\"_ _43\"> </span>al <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>ominale <span class=\"_ _b\"></span>ridotto <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>un <span class=\"_ _13\"></span>fondo <span class=\"_ _b\"></span>svalutazione <span class=\"_ _13\"></span>per <span class=\"_ _b\"></span>riflettere <span class=\"_ _b\"></span>la <span class=\"_ _13\"></span>stima <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>perdite<span class=\"_ _43\"> </span>attese <span class=\"_ _0\"></span>su crediti <span class=\"_ _0\"></span>(cd. <span class=\"ff6\">expected <span class=\"_ _0\"></span>credit loss</span>). <span class=\"_ _0\"></span>Le perdit<span class=\"_ _0\"></span>e attese si <span class=\"_ _0\"></span>basano su<span class=\"_ _0\"></span>lla differenza tra<span class=\"_ _43\"> </span>i flussi finanziari <span class=\"_ _2\"></span>contrattuali dovuti in conformit\u00e0 <span class=\"_ _2\"></span>al contratto e <span class=\"_ _2\"></span>tutti i flussi <span class=\"_ _2\"></span>finanziari che<span class=\"_ _43\"> </span>il Gruppo si<span class=\"_ _2\"></span> aspetta <span class=\"_ _2\"></span>di ric<span class=\"_ _2\"></span>evere, comprensivi<span class=\"_ _2\"></span> dei <span class=\"_ _2\"></span>flussi finanziari <span class=\"_ _6\"></span>der<span class=\"_ _0\"></span>ivanti <span class=\"_ _2\"></span>dalla escussione<span class=\"_ _43\"> </span>delle <span class=\"_ _6\"></span>garanzie <span class=\"_ _2\"></span>reali <span class=\"_ _6\"></span>detenute <span class=\"_ _6\"></span>o di <span class=\"_ _7\"></span>altre ga<span class=\"_ _6\"></span>ranzie sul<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>credito c<span class=\"_ _6\"></span>he so<span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>parte <span class=\"_ _6\"></span>integrante <span class=\"_ _6\"></span>delle<span class=\"_ _43\"> </span>condizioni contrattuali.<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>svalutazioni <span class=\"_ _6\"></span>a <span class=\"_ _2\"></span>fronte <span class=\"_ _6\"></span>degli ammont<span class=\"_ _2\"></span>ari <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>recuperabili <span class=\"_ _2\"></span>sono <span class=\"_ _6\"></span>iscritte a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>conto <span class=\"_ _6\"></span>economico<span class=\"_ _43\"> </span>quando <span class=\"_ _b\"></span>vi <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _13\"></span>evidenza <span class=\"_ _0\"></span>oggettiva <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>crediti <span class=\"_ _0\"></span>hanno <span class=\"_ _b\"></span>perso <span class=\"_ _b\"></span>valore. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>stima <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>d<span class=\"_ _b\"></span><span class=\"ls8\">el<span class=\"_ _43\"> </span></span>possibile <span class=\"_ _a\"> </span>mancato <span class=\"_ _a\"> </span>incasso  dei <span class=\"_ _a\"> </span>crediti <span class=\"_ _a\"> </span>commerciali  \u00e8 <span class=\"_ _a\"> </span>effettuata <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>maniera <span class=\"_ _a\"> </span>analitica,<span class=\"_ _43\"> </span>tenendo <span class=\"_ _9\"> </span>conto  d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>esperienza  storica  di <span class=\"_ _a\"> </span>recupero,  dei  ritardi  di <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>agamento  e  delle<span class=\"_ _43\"> </span>situazioni <span class=\"_ _b\"></span>oggettive <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>clienti, <span class=\"_ _b\"></span>avvalendosi <span class=\"_ _b\"></span>altres\u00ec <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>supporto <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>legali <span class=\"_ _b\"></span>incaricati <span class=\"_ _b\"></span>dalla<span class=\"_ _43\"> </span>societ\u00e0 di seguire il contenzioso.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Cassa e mezzi equivalenti<span class=\"_ _43\"> </span>La <span class=\"_ _c\"> </span>voce <span class=\"_ _17\"> </span>relativa <span class=\"_ _c\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _17\"> </span>cassa <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>mezzi <span class=\"_ _c\"> </span>equivalenti <span class=\"_ _17\"> </span>include <span class=\"_ _c\"> </span>cassa, <span class=\"_ _c\"> </span>conti <span class=\"_ _c\"> </span>correnti <span class=\"_ _c\"> </span>bancari <span class=\"_ _17\"> </span>e<span class=\"_ _43\"> </span>depositi <span class=\"_ _0\"></span>rimb<span class=\"_ _0\"></span>orsabili <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>domand<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>altri <span class=\"_ _b\"></span>investimenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>breve <span class=\"_ _0\"></span>termine <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>elevata<span class=\"_ _43\"> </span>liquidit\u00e0, <span class=\"_ _1b\"></span>che <span class=\"_ _1b\"></span>sono <span class=\"_ _17\"> </span>prontamente <span class=\"_ _1b\"></span>convertibili <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>cassa <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>sono <span class=\"_ _1b\"></span>soggetti <span class=\"_ _17\"> </span>a <span class=\"_ _1b\"></span>un <span class=\"_ _1b\"></span>rischio <span class=\"_ _1b\"></span>non<span class=\"_ _43\"> </span>significativo <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>variazione <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>valore.<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>Pertanto, <span class=\"_ _11\"> </span>un <span class=\"_ _11\"> </span>impiego <span class=\"_ _a\"> </span>finanziario <span class=\"_ _11\"> </span>\u00e8 <span class=\"_ _11\"> </span>solitamente<span class=\"_ _43\"> </span>classificato <span class=\"_ _b\"></span>come <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>isponibilit\u00e0 <span class=\"_ _b\"></span>liquida <span class=\"_ _b\"></span>equivalente <span class=\"_ _b\"></span>quando <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>bre<span class=\"_ _0\"></span>ve <span class=\"_ _b\"></span>scadenza, <span class=\"_ _b\"></span>ovvero <span class=\"_ _b\"></span>a<span class=\"_ _43\"> </span>tre mesi o meno dalla data di immediata disponibilit\u00e0.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Passivit\u00e0 finanziarie - Finanziamenti<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>passivit\u00e0 fi<span class=\"_ _2\"></span>nanziarie <span class=\"_ _2\"></span>del Gr<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ppo <span class=\"_ _2\"></span>comprendono <span class=\"_ _6\"></span>mu<span class=\"_ _0\"></span>tui, <span class=\"_ _2\"></span>finanziamenti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>scoperti <span class=\"_ _6\"></span>bancari,<span class=\"_ _43\"> </span>debiti derivanti dalle operazioni di acquisizione aziendali e s<span class=\"_ _2\"></span>trumenti finanziari derivati.<span class=\"_ _43\"> </span>Tutte <span class=\"_ _b\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>costo <span class=\"_ _0\"></span>ammortizzato<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Ne <span class=\"_ _b\"></span>consegue <span class=\"_ _0\"></span>che <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>il<span class=\"_ _43\"> </span>tasso <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>interesse <span class=\"_ _10\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _f\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _10\"> </span>significativamente <span class=\"_ _f\"> </span>differente <span class=\"_ _10\"> </span>dal <span class=\"_ _f\"> </span>tasso <span class=\"_ _10\"> </span>di<span class=\"_ _43\"> </span>mercato, <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span>debito <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>inizialmente <span class=\"_ _b\"></span>iscritto <span class=\"_ _b\"></span>a <span class=\"_ _13\"></span>un <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valore <span class=\"_ _13\"></span>nominale, <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span>tutti i costi di transazione e di tutti i<span class=\"_ _2\"></span> premi, gli sconti e gli abbuoni diretta<span class=\"_ _2\"></span>mente derivanti<span class=\"_ _43\"> </span>dalla  transazione  che <span class=\"_ _15\"> </span>ha  generato  il<span class=\"_ _2\"></span>  debito.  Tali  costi<span class=\"_ _2\"></span>  di  transazione,  quali <span class=\"_ _15\"> </span>le  spese<span class=\"_ _43\"> </span>accessorie <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>ottenere <span class=\"_ _1a\"></span>i <span class=\"_ _1b\"></span>finanziamenti, <span class=\"_ _1b\"></span>le <span class=\"_ _1a\"></span>eventuali <span class=\"_ _1b\"></span>commission<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>ogni <span class=\"_ _1a\"></span>differenza <span class=\"_ _1b\"></span>tra<span class=\"_ _43\"> </span>valore <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _17\"> </span>a <span class=\"_ _c\"> </span>scadenza <span class=\"_ _17\"> </span>sono <span class=\"_ _c\"> </span>ripartiti <span class=\"_ _17\"> </span>lungo <span class=\"_ _17\"> </span>la <span class=\"_ _c\"> </span>durata <span class=\"_ _c\"> </span>del <span class=\"_ _17\"> </span>debito<span class=\"_ _43\"> </span>utilizzando il criterio dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _43\"> </span>Quando, <span class=\"_ _14\"> </span>i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>vece, <span class=\"_ _19\"> </span>risulta <span class=\"_ _19\"> </span>che <span class=\"_ _14\"> </span>il<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>t<span class=\"_ _2\"></span>asso <span class=\"_ _19\"> </span>di <span class=\"_ _14\"> </span>interesse <span class=\"_ _19\"> </span>dell<span class=\"ff5\">\u2019</span>operaz<span class=\"_ _0\"></span>ione <span class=\"_ _19\"> </span>desumibile <span class=\"_ _19\"> </span>dalle<span class=\"_ _43\"> </span>condizioni <span class=\"_ _6\"></span>contrattuali <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>significativamente <span class=\"_ _6\"></span>differente <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>mercato, <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>debito <span class=\"_ _6\"></span>viene<span class=\"_ _43\"> </span>inizialmente <span class=\"_ _10\"> </span>iscrit<span class=\"_ _0\"></span>to <span class=\"_ _19\"> </span>a <span class=\"_ _10\"> </span>un <span class=\"_ _19\"> </span>valore <span class=\"_ _19\"> </span>pari <span class=\"_ _10\"> </span>al <span class=\"_ _19\"> </span>valore <span class=\"_ _10\"> </span>attuale <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>flussi <span class=\"_ _10\"> </span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _10\"> </span>futuri,<span class=\"_ _43\"> </span>determinati <span class=\"_ _a\"> </span>applicando <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>mercato, <span class=\"_ _a\"> </span>e <span class=\"_ _11\"> </span>t<span class=\"_ _0\"></span>enuto <span class=\"_ _a\"> </span>conto <span class=\"_ _a\"> </span>degli <span class=\"_ _a\"> </span>eventuali <span class=\"_ _a\"> </span>costi <span class=\"_ _a\"> </span>di<span class=\"_ _43\"> </span>transazione.<span class=\"_ _43\"> </span>Il <span class=\"_ _1a\"></span>costo <span class=\"_ _1a\"></span>ammo<span class=\"_ _0\"></span>rtizzato <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _1a\"></span>calcolato <span class=\"_ _1b\"></span>rilevando <span class=\"_ _1a\"></span>lo <span class=\"_ _1a\"></span>sconto <span class=\"_ _1a\"></span>o <span class=\"_ _1b\"></span>il <span class=\"_ _1a\"></span>premio <span class=\"_ _1a\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>gli<span class=\"_ _43\"> </span>onorari <span class=\"_ _1c\"> </span>e <span class=\"_ _16\"> </span>costi <span class=\"_ _1c\"> </span>che <span class=\"_ _16\"> </span>fanno <span class=\"_ _1c\"> </span>parte <span class=\"_ _16\"> </span>integrante <span class=\"_ _16\"> </span>del <span class=\"_ _1c\"> </span>tasso <span class=\"_ _16\"> </span>di <span class=\"_ _1c\"> </span>interesse <span class=\"_ _1c\"> </span>e<span class=\"_ _2\"></span>ffettivo.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _1b\"></span>al <span class=\"_ _17\"> </span>tasso <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _1b\"></span>effettivo <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _17\"> </span>compreso <span class=\"_ _1b\"></span>tra <span class=\"_ _17\"> </span>gli <span class=\"_ _1b\"></span>oneri <span class=\"_ _1b\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _1b\"></span>nel<span class=\"_ _43\"> </span>prospetto del conto economico.<span class=\"_ _43\"> </span>Il <span class=\"_ _1b\"></span>valore <span class=\"_ _17\"> </span>dei <span class=\"_ _1b\"></span>debiti <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>ridotto <span class=\"_ _1b\"></span>successivamente <span class=\"_ _1b\"></span>per <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>ammontari <span class=\"_ _1b\"></span>pagati, <span class=\"_ _1b\"></span>sia <span class=\"_ _17\"> </span>a <span class=\"_ _1b\"></span>t<span class=\"_ _0\"></span>itolo <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>capitale sia di interessi.<span class=\"_ _43\"> </span>I <span class=\"_ _13\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>classificati <span class=\"_ _1a\"></span>fra <span class=\"_ _13\"></span>le <span class=\"_ _1a\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>correnti <span class=\"_ _13\"></span>se <span class=\"_ _1a\"></span>la <span class=\"_ _1a\"></span>scadenza <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _13\"></span>inferiore <span class=\"_ _1a\"></span>ai <span class=\"_ _13\"></span>12<span class=\"_ _43\"> </span>mesi <span class=\"_ _1b\"></span>successivi <span class=\"_ _1a\"></span>alla <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>bilancio <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>nel <span class=\"_ _1b\"></span>momento <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>cui <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>Gruppo <span class=\"_ _1b\"></span>non <span class=\"_ _1b\"></span><span class=\"ls10\">ha</span> <span class=\"_ _1a\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>iritto<span class=\"_ _43\"> </span>incondizionato di differire il loro pagamento per a<span class=\"_ _2\"></span>lmeno 12 mesi.<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _13\"></span>cessano <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>essere <span class=\"_ _13\"></span>rilevati <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>momento <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _13\"></span>loro <span class=\"_ _b\"></span>estinzione <span class=\"_ _13\"></span>o<span class=\"_ _43\"> </span>quando sono stati trasferiti a terzi tutti i rischi e gli<span class=\"_ _2\"></span> oneri relativi agli stessi.<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>debiti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>comprendono <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>miglior <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _0\"></span>degli <span class=\"_ _1a\"></span><span class=\"ff6\">earn<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>out<span class=\"ff1\"> <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span></span></span>put &amp; call<span class=\"ff1\"> <span class=\"_ _2\"></span>stipulati con i <span class=\"_ _2\"></span>soci di mi<span class=\"_ _2\"></span>noranza delle so<span class=\"_ _2\"></span>ciet\u00e0 acquisite. Tali <span class=\"_ _6\"></span>passivit<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _43\"> </span></span>vengono <span class=\"_ _1b\"></span>rimisurate <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>ogni <span class=\"_ _17\"> </span>fine <span class=\"_ _1b\"></span>periodo <span class=\"_ _17\"> </span>e, <span class=\"_ _1b\"></span>ove <span class=\"_ _1b\"></span>necessario, <span class=\"_ _17\"> </span>con <span class=\"_ _1b\"></span>cadenza <span class=\"_ _1b\"></span>infrannuale, <span class=\"_ _17\"> </span><span class=\"ls1a\">o<span class=\"_ _43\"> </span></span>quando si verifica <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>evento che ne prevede la liquidazione e <span class=\"_ _0\"></span>i relativi effetti sono riflessi a<span class=\"_ _43\"> </span>conto <span class=\"_ _13\"></span>economico <span class=\"_ _13\"></span>tra <span class=\"_ _13\"></span>gli <span class=\"_ _b\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _b\"></span>o <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>proventi <span class=\"_ _13\"></span>finanziari, <span class=\"_ _13\"></span>unitamente <span class=\"_ _b\"></span>alla <span class=\"_ _1a\"></span>stima <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>costo <span class=\"_ _13\"></span>di<span class=\"_ _43\"> </span>attualizzazione delle citate passivit\u00e0 finanziarie.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "Passivit\u00e0 finanziarie - Finanziamenti<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>passivit\u00e0 fi<span class=\"_ _2\"></span>nanziarie <span class=\"_ _2\"></span>del Gr<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ppo <span class=\"_ _2\"></span>comprendono <span class=\"_ _6\"></span>mu<span class=\"_ _0\"></span>tui, <span class=\"_ _2\"></span>finanziamenti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>scoperti <span class=\"_ _6\"></span>bancari,<span class=\"_ _43\"> </span>debiti derivanti dalle operazioni di acquisizione aziendali e s<span class=\"_ _2\"></span>trumenti finanziari derivati.<span class=\"_ _43\"> </span>Tutte <span class=\"_ _b\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>costo <span class=\"_ _0\"></span>ammortizzato<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Ne <span class=\"_ _b\"></span>consegue <span class=\"_ _0\"></span>che <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>il<span class=\"_ _43\"> </span>tasso <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>interesse <span class=\"_ _10\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _f\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _10\"> </span>significativamente <span class=\"_ _f\"> </span>differente <span class=\"_ _10\"> </span>dal <span class=\"_ _f\"> </span>tasso <span class=\"_ _10\"> </span>di<span class=\"_ _43\"> </span>mercato, <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span>debito <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>inizialmente <span class=\"_ _b\"></span>iscritto <span class=\"_ _b\"></span>a <span class=\"_ _13\"></span>un <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valore <span class=\"_ _13\"></span>nominale, <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span>tutti i costi di transazione e di tutti i<span class=\"_ _2\"></span> premi, gli sconti e gli abbuoni diretta<span class=\"_ _2\"></span>mente derivanti<span class=\"_ _43\"> </span>dalla  transazione  che <span class=\"_ _15\"> </span>ha  generato  il<span class=\"_ _2\"></span>  debito.  Tali  costi<span class=\"_ _2\"></span>  di  transazione,  quali <span class=\"_ _15\"> </span>le  spese<span class=\"_ _43\"> </span>accessorie <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>ottenere <span class=\"_ _1a\"></span>i <span class=\"_ _1b\"></span>finanziamenti, <span class=\"_ _1b\"></span>le <span class=\"_ _1a\"></span>eventuali <span class=\"_ _1b\"></span>commission<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>ogni <span class=\"_ _1a\"></span>differenza <span class=\"_ _1b\"></span>tra<span class=\"_ _43\"> </span>valore <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _17\"> </span>a <span class=\"_ _c\"> </span>scadenza <span class=\"_ _17\"> </span>sono <span class=\"_ _c\"> </span>ripartiti <span class=\"_ _17\"> </span>lungo <span class=\"_ _17\"> </span>la <span class=\"_ _c\"> </span>durata <span class=\"_ _c\"> </span>del <span class=\"_ _17\"> </span>debito<span class=\"_ _43\"> </span>utilizzando il criterio dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _43\"> </span>Quando, <span class=\"_ _14\"> </span>i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>vece, <span class=\"_ _19\"> </span>risulta <span class=\"_ _19\"> </span>che <span class=\"_ _14\"> </span>il<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>t<span class=\"_ _2\"></span>asso <span class=\"_ _19\"> </span>di <span class=\"_ _14\"> </span>interesse <span class=\"_ _19\"> </span>dell<span class=\"ff5\">\u2019</span>operaz<span class=\"_ _0\"></span>ione <span class=\"_ _19\"> </span>desumibile <span class=\"_ _19\"> </span>dalle<span class=\"_ _43\"> </span>condizioni <span class=\"_ _6\"></span>contrattuali <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>significativamente <span class=\"_ _6\"></span>differente <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>mercato, <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>debito <span class=\"_ _6\"></span>viene<span class=\"_ _43\"> </span>inizialmente <span class=\"_ _10\"> </span>iscrit<span class=\"_ _0\"></span>to <span class=\"_ _19\"> </span>a <span class=\"_ _10\"> </span>un <span class=\"_ _19\"> </span>valore <span class=\"_ _19\"> </span>pari <span class=\"_ _10\"> </span>al <span class=\"_ _19\"> </span>valore <span class=\"_ _10\"> </span>attuale <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>flussi <span class=\"_ _10\"> </span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _10\"> </span>futuri,<span class=\"_ _43\"> </span>determinati <span class=\"_ _a\"> </span>applicando <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>mercato, <span class=\"_ _a\"> </span>e <span class=\"_ _11\"> </span>t<span class=\"_ _0\"></span>enuto <span class=\"_ _a\"> </span>conto <span class=\"_ _a\"> </span>degli <span class=\"_ _a\"> </span>eventuali <span class=\"_ _a\"> </span>costi <span class=\"_ _a\"> </span>di<span class=\"_ _43\"> </span>transazione.<span class=\"_ _43\"> </span>Il <span class=\"_ _1a\"></span>costo <span class=\"_ _1a\"></span>ammo<span class=\"_ _0\"></span>rtizzato <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _1a\"></span>calcolato <span class=\"_ _1b\"></span>rilevando <span class=\"_ _1a\"></span>lo <span class=\"_ _1a\"></span>sconto <span class=\"_ _1a\"></span>o <span class=\"_ _1b\"></span>il <span class=\"_ _1a\"></span>premio <span class=\"_ _1a\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>gli<span class=\"_ _43\"> </span>onorari <span class=\"_ _1c\"> </span>e <span class=\"_ _16\"> </span>costi <span class=\"_ _1c\"> </span>che <span class=\"_ _16\"> </span>fanno <span class=\"_ _1c\"> </span>parte <span class=\"_ _16\"> </span>integrante <span class=\"_ _16\"> </span>del <span class=\"_ _1c\"> </span>tasso <span class=\"_ _16\"> </span>di <span class=\"_ _1c\"> </span>interesse <span class=\"_ _1c\"> </span>e<span class=\"_ _2\"></span>ffettivo.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _1b\"></span>al <span class=\"_ _17\"> </span>tasso <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _1b\"></span>effettivo <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _17\"> </span>compreso <span class=\"_ _1b\"></span>tra <span class=\"_ _17\"> </span>gli <span class=\"_ _1b\"></span>oneri <span class=\"_ _1b\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _1b\"></span>nel<span class=\"_ _43\"> </span>prospetto del conto economico.<span class=\"_ _43\"> </span>Il <span class=\"_ _1b\"></span>valore <span class=\"_ _17\"> </span>dei <span class=\"_ _1b\"></span>debiti <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>ridotto <span class=\"_ _1b\"></span>successivamente <span class=\"_ _1b\"></span>per <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>ammontari <span class=\"_ _1b\"></span>pagati, <span class=\"_ _1b\"></span>sia <span class=\"_ _17\"> </span>a <span class=\"_ _1b\"></span>t<span class=\"_ _0\"></span>itolo <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>capitale sia di interessi.<span class=\"_ _43\"> </span>I <span class=\"_ _13\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>classificati <span class=\"_ _1a\"></span>fra <span class=\"_ _13\"></span>le <span class=\"_ _1a\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>correnti <span class=\"_ _13\"></span>se <span class=\"_ _1a\"></span>la <span class=\"_ _1a\"></span>scadenza <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _13\"></span>inferiore <span class=\"_ _1a\"></span>ai <span class=\"_ _13\"></span>12<span class=\"_ _43\"> </span>mesi <span class=\"_ _1b\"></span>successivi <span class=\"_ _1a\"></span>alla <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>bilancio <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>nel <span class=\"_ _1b\"></span>momento <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>cui <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>Gruppo <span class=\"_ _1b\"></span>non <span class=\"_ _1b\"></span><span class=\"ls10\">ha</span> <span class=\"_ _1a\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>iritto<span class=\"_ _43\"> </span>incondizionato di differire il loro pagamento per a<span class=\"_ _2\"></span>lmeno 12 mesi.<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _13\"></span>cessano <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>essere <span class=\"_ _13\"></span>rilevati <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>momento <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _13\"></span>loro <span class=\"_ _b\"></span>estinzione <span class=\"_ _13\"></span>o<span class=\"_ _43\"> </span>quando sono stati trasferiti a terzi tutti i rischi e gli<span class=\"_ _2\"></span> oneri relativi agli stessi.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "Passivit\u00e0 finanziarie - Finanziamenti<span class=\"_ _43\"> </span>Le <span class=\"_ _2\"></span>passivit\u00e0 fi<span class=\"_ _2\"></span>nanziarie <span class=\"_ _2\"></span>del Gr<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ppo <span class=\"_ _2\"></span>comprendono <span class=\"_ _6\"></span>mu<span class=\"_ _0\"></span>tui, <span class=\"_ _2\"></span>finanziamenti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>scoperti <span class=\"_ _6\"></span>bancari,<span class=\"_ _43\"> </span>debiti derivanti dalle operazioni di acquisizione aziendali e s<span class=\"_ _2\"></span>trumenti finanziari derivati.<span class=\"_ _43\"> </span>Tutte <span class=\"_ _b\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>valutate <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>costo <span class=\"_ _0\"></span>ammortizzato<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Ne <span class=\"_ _b\"></span>consegue <span class=\"_ _0\"></span>che <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>il<span class=\"_ _43\"> </span>tasso <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>interesse <span class=\"_ _10\"> </span>dell<span class=\"ff5\">\u2019</span>operazione <span class=\"_ _f\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _10\"> </span>significativamente <span class=\"_ _f\"> </span>differente <span class=\"_ _10\"> </span>dal <span class=\"_ _f\"> </span>tasso <span class=\"_ _10\"> </span>di<span class=\"_ _43\"> </span>mercato, <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span>debito <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>inizialmente <span class=\"_ _b\"></span>iscritto <span class=\"_ _b\"></span>a <span class=\"_ _13\"></span>un <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valore <span class=\"_ _13\"></span>nominale, <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span>tutti i costi di transazione e di tutti i<span class=\"_ _2\"></span> premi, gli sconti e gli abbuoni diretta<span class=\"_ _2\"></span>mente derivanti<span class=\"_ _43\"> </span>dalla  transazione  che <span class=\"_ _15\"> </span>ha  generato  il<span class=\"_ _2\"></span>  debito.  Tali  costi<span class=\"_ _2\"></span>  di  transazione,  quali <span class=\"_ _15\"> </span>le  spese<span class=\"_ _43\"> </span>accessorie <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>ottenere <span class=\"_ _1a\"></span>i <span class=\"_ _1b\"></span>finanziamenti, <span class=\"_ _1b\"></span>le <span class=\"_ _1a\"></span>eventuali <span class=\"_ _1b\"></span>commission<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>ogni <span class=\"_ _1a\"></span>differenza <span class=\"_ _1b\"></span>tra<span class=\"_ _43\"> </span>valore <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>iziale <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _17\"> </span>a <span class=\"_ _c\"> </span>scadenza <span class=\"_ _17\"> </span>sono <span class=\"_ _c\"> </span>ripartiti <span class=\"_ _17\"> </span>lungo <span class=\"_ _17\"> </span>la <span class=\"_ _c\"> </span>durata <span class=\"_ _c\"> </span>del <span class=\"_ _17\"> </span>debito<span class=\"_ _43\"> </span>utilizzando il criterio dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _43\"> </span>Quando, <span class=\"_ _14\"> </span>i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>vece, <span class=\"_ _19\"> </span>risulta <span class=\"_ _19\"> </span>che <span class=\"_ _14\"> </span>il<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>t<span class=\"_ _2\"></span>asso <span class=\"_ _19\"> </span>di <span class=\"_ _14\"> </span>interesse <span class=\"_ _19\"> </span>dell<span class=\"ff5\">\u2019</span>operaz<span class=\"_ _0\"></span>ione <span class=\"_ _19\"> </span>desumibile <span class=\"_ _19\"> </span>dalle<span class=\"_ _43\"> </span>condizioni <span class=\"_ _6\"></span>contrattuali <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>significativamente <span class=\"_ _6\"></span>differente <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>mercato, <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>debito <span class=\"_ _6\"></span>viene<span class=\"_ _43\"> </span>inizialmente <span class=\"_ _10\"> </span>iscrit<span class=\"_ _0\"></span>to <span class=\"_ _19\"> </span>a <span class=\"_ _10\"> </span>un <span class=\"_ _19\"> </span>valore <span class=\"_ _19\"> </span>pari <span class=\"_ _10\"> </span>al <span class=\"_ _19\"> </span>valore <span class=\"_ _10\"> </span>attuale <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>flussi <span class=\"_ _10\"> </span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _10\"> </span>futuri,<span class=\"_ _43\"> </span>determinati <span class=\"_ _a\"> </span>applicando <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>mercato, <span class=\"_ _a\"> </span>e <span class=\"_ _11\"> </span>t<span class=\"_ _0\"></span>enuto <span class=\"_ _a\"> </span>conto <span class=\"_ _a\"> </span>degli <span class=\"_ _a\"> </span>eventuali <span class=\"_ _a\"> </span>costi <span class=\"_ _a\"> </span>di<span class=\"_ _43\"> </span>transazione.<span class=\"_ _43\"> </span>Il <span class=\"_ _1a\"></span>costo <span class=\"_ _1a\"></span>ammo<span class=\"_ _0\"></span>rtizzato <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _1a\"></span>calcolato <span class=\"_ _1b\"></span>rilevando <span class=\"_ _1a\"></span>lo <span class=\"_ _1a\"></span>sconto <span class=\"_ _1a\"></span>o <span class=\"_ _1b\"></span>il <span class=\"_ _1a\"></span>premio <span class=\"_ _1a\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>gli<span class=\"_ _43\"> </span>onorari <span class=\"_ _1c\"> </span>e <span class=\"_ _16\"> </span>costi <span class=\"_ _1c\"> </span>che <span class=\"_ _16\"> </span>fanno <span class=\"_ _1c\"> </span>parte <span class=\"_ _16\"> </span>integrante <span class=\"_ _16\"> </span>del <span class=\"_ _1c\"> </span>tasso <span class=\"_ _16\"> </span>di <span class=\"_ _1c\"> </span>interesse <span class=\"_ _1c\"> </span>e<span class=\"_ _2\"></span>ffettivo.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _1b\"></span>al <span class=\"_ _17\"> </span>tasso <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _1b\"></span>effettivo <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _17\"> </span>compreso <span class=\"_ _1b\"></span>tra <span class=\"_ _17\"> </span>gli <span class=\"_ _1b\"></span>oneri <span class=\"_ _1b\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _1b\"></span>nel<span class=\"_ _43\"> </span>prospetto del conto economico.<span class=\"_ _43\"> </span>Il <span class=\"_ _1b\"></span>valore <span class=\"_ _17\"> </span>dei <span class=\"_ _1b\"></span>debiti <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>ridotto <span class=\"_ _1b\"></span>successivamente <span class=\"_ _1b\"></span>per <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>ammontari <span class=\"_ _1b\"></span>pagati, <span class=\"_ _1b\"></span>sia <span class=\"_ _17\"> </span>a <span class=\"_ _1b\"></span>t<span class=\"_ _0\"></span>itolo <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>capitale sia di interessi.<span class=\"_ _43\"> </span>I <span class=\"_ _13\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>classificati <span class=\"_ _1a\"></span>fra <span class=\"_ _13\"></span>le <span class=\"_ _1a\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>correnti <span class=\"_ _13\"></span>se <span class=\"_ _1a\"></span>la <span class=\"_ _1a\"></span>scadenza <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _13\"></span>inferiore <span class=\"_ _1a\"></span>ai <span class=\"_ _13\"></span>12<span class=\"_ _43\"> </span>mesi <span class=\"_ _1b\"></span>successivi <span class=\"_ _1a\"></span>alla <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>bilancio <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>nel <span class=\"_ _1b\"></span>momento <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>cui <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>Gruppo <span class=\"_ _1b\"></span>non <span class=\"_ _1b\"></span><span class=\"ls10\">ha</span> <span class=\"_ _1a\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>iritto<span class=\"_ _43\"> </span>incondizionato di differire il loro pagamento per a<span class=\"_ _2\"></span>lmeno 12 mesi.<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _13\"></span>cessano <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>essere <span class=\"_ _13\"></span>rilevati <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>momento <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _13\"></span>loro <span class=\"_ _b\"></span>estinzione <span class=\"_ _13\"></span>o<span class=\"_ _43\"> </span>quando sono stati trasferiti a terzi tutti i rischi e gli<span class=\"_ _2\"></span> oneri relativi agli stessi.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "Strumenti derivati e contabilizzazione delle operazioni di copertura<span class=\"_ _43\"> </span>Le <span class=\"_ _11\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _11\"> </span>sono <span class=\"_ _f\"> </span>esposte <span class=\"_ _11\"> </span>primariamente <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>rischi <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _11\"> </span>derivanti <span class=\"_ _f\"> </span>da<span class=\"_ _43\"> </span>variazioni <span class=\"_ _17\"> </span>nei <span class=\"_ _17\"> </span>tassi <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>cambio. <span class=\"_ _17\"> </span>I <span class=\"_ _17\"> </span>rischi <span class=\"_ _17\"> </span>su <span class=\"_ _c\"> </span>tassi <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>erivano <span class=\"_ _1b\"></span>dai<span class=\"_ _43\"> </span>finanziamenti in essere; <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>er coprire <span class=\"_ _2\"></span>tali rischi \u00e8 p<span class=\"_ _2\"></span>olitica della Societ\u00e0 conv<span class=\"_ _2\"></span>ertire una parte<span class=\"_ _43\"> </span>dei <span class=\"_ _0\"></span>suoi <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>a b<span class=\"_ _0\"></span>ase <span class=\"_ _0\"></span>variabile in <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>fisso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>limitarne <span class=\"_ _0\"></span>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=\"_ _43\"> </span>strumenti finanziari che realizzano tale obiettivo come <span class=\"ff6\">cash flow hedge</span>.<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>non <span class=\"_ _b\"></span>detiene <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _b\"></span>derivati <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>carattere <span class=\"_ _0\"></span>speculativo<span class=\"_ _0\"></span>; <span class=\"_ _0\"></span>tuttavia<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>nei<span class=\"_ _43\"> </span>casi in cui gli <span class=\"_ _2\"></span>strumenti finanziari d<span class=\"_ _2\"></span>erivati non soddisfino t<span class=\"_ _2\"></span>utte le condizion<span class=\"_ _2\"></span>i previste per il<span class=\"_ _43\"> </span>trattamento contabile <span class=\"_ _0\"></span>degli strumenti finanziari derivat<span class=\"_ _0\"></span>i di copertura (<span class=\"_ _b\"></span><span class=\"ff6\">hedge accounting</span><span class=\"ls9\">)<span class=\"_ _43\"> </span></span>richieste dal <span class=\"_ _0\"></span>IFRS 9, le variazioni di <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span> di tali st<span class=\"_ _0\"></span>rumenti sono contabilizzate a conto<span class=\"_ _43\"> </span>economico come oneri o proventi finanziari.<span class=\"_ _43\"> </span>Gli strumenti <span class=\"_ _6\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _6\"></span>derivati sono inizialmente <span class=\"_ _6\"></span>rilevati al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> alla <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ata in <span class=\"_ _2\"></span>cui sono<span class=\"_ _43\"> </span></span></span>stipulati; successivamente tale <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span> <span class=\"_ _0\"></span>viene periodicamente misurato e contabilizzato<span class=\"_ _43\"> </span>in <span class=\"_ _0\"></span>relazione alle <span class=\"_ _0\"></span>caratteristiche e <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>conseguente <span class=\"_ _0\"></span>classificazione dello <span class=\"_ _0\"></span>strumento.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ai <span class=\"_ _0\"></span>fini<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>hedge accounting, le coperture sono classificate come:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>coperture <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>equo <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>fronte <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ri<span class=\"_ _2\"></span>schio <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>variazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>equo<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 o passivi<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>\u00e0 sottostante, <span class=\"_ _2\"></span>o di <span class=\"_ _2\"></span>un impegno ir<span class=\"_ _2\"></span>revocabile (fatta <span class=\"_ _2\"></span>eccezione per<span class=\"_ _43\"> </span>un rischio di valuta);<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>coperture di<span class=\"_ _2\"></span> flussi <span class=\"_ _2\"></span>finanziari se<span class=\"_ _2\"></span> sono <span class=\"_ _2\"></span>a fronte <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>esposizione alla variabilit\u00e0<span class=\"_ _2\"></span> dei <span class=\"_ _2\"></span>flussi<span class=\"_ _43\"> </span>finanziari <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>\u00e8 attribuibile <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>particolare <span class=\"_ _0\"></span>rischio associat<span class=\"_ _0\"></span>o a <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0 o <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _43\"> </span>rilevata o <span class=\"_ _b\"></span>a una <span class=\"_ _0\"></span>programmata <span class=\"_ _0\"></span>operazione <span class=\"_ _0\"></span>altamente p<span class=\"_ _0\"></span>robabile o <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>rischio d<span class=\"_ _0\"></span>i valuta<span class=\"_ _43\"> </span>in un impegno irrevocabile;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>coperture di un investim<span class=\"_ _2\"></span>ento netto in una impresa estera (<span class=\"_ _0\"></span><span class=\"ff6\">net investment hedge</span><span class=\"ls9\">).<span class=\"_ _43\"> </span></span>All<span class=\"ff5\">\u2019</span>avvio <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>copertura, <span class=\"_ _13\"></span>il <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _13\"></span>designa <span class=\"_ _1a\"></span>e <span class=\"_ _13\"></span>documenta <span class=\"_ _13\"></span>formalmente <span class=\"_ _13\"></span>il<span class=\"_ _43\"> </span>rapporto <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>copertura, <span class=\"_ _1a\"></span>cui <span class=\"_ _1a\"></span>intende <span class=\"_ _1a\"></span>applicare <span class=\"_ _1a\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>hedge <span class=\"_ _1a\"></span>accounting, <span class=\"_ _1a\"></span>i <span class=\"_ _1a\"></span>propri <span class=\"_ _1a\"></span>obiettivi <span class=\"_ _1a\"></span>nella<span class=\"_ _43\"> </span>gestione del rischio e la <span class=\"_ _2\"></span>strategia perseguita. <span class=\"_ _2\"></span>La documentazione include l<span class=\"ff5\">\u2019</span>identificazione<span class=\"_ _43\"> </span>dello <span class=\"_ _1a\"></span>strumento <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>copertura, <span class=\"_ _1a\"></span>dell<span class=\"ff5\">\u2019</span>elemento <span class=\"_ _1b\"></span>od <span class=\"_ _1a\"></span>operazione <span class=\"_ _1a\"></span>oggetto <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>copertura, <span class=\"_ _1a\"></span>della<span class=\"_ _43\"> </span>natura <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>rischio <span class=\"_ _17\"> </span>e <span class=\"_ _c\"> </span>delle <span class=\"_ _17\"> </span>modalit\u00e0 <span class=\"_ _17\"> </span>con <span class=\"_ _c\"> </span>cui <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>impresa <span class=\"_ _c\"> </span>intende <span class=\"_ _17\"> </span>valutare <span class=\"_ _17\"> </span>l<span class=\"ff5\">\u2019</span>ef<span class=\"_ _0\"></span>ficacia <span class=\"_ _17\"> </span>della<span class=\"_ _43\"> </span>copertura <span class=\"_ _c\"> </span>nel  co<span class=\"_ _2\"></span>mpensare <span class=\"_ _c\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _c\"> </span>alle <span class=\"_ _15\"> </span>variazioni <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _c\"> </span>valore <span class=\"_ _15\"> </span>equo <span class=\"_ _c\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>elemento<span class=\"_ _43\"> </span>coperto <span class=\"_ _1b\"></span>o <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1b\"></span>riconducib<span class=\"_ _0\"></span>ili <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>rischio <span class=\"_ _1b\"></span>coperto. <span class=\"_ _1b\"></span>Ci <span class=\"_ _1b\"></span>si <span class=\"_ _17\"> </span>attende <span class=\"_ _1b\"></span>che <span class=\"_ _1b\"></span>queste<span class=\"_ _43\"> </span>coperture siano altamente efficaci <span class=\"_ _2\"></span>nel compensare l<span class=\"ff5\">\u2019</span>esposizione dell<span class=\"ff5\">\u2019</span>elemento coperto a<span class=\"_ _43\"> </span>variazioni <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>valore <span class=\"_ _6\"></span>equo <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _7\"></span>finanziari <span class=\"_ _6\"></span>attribuibili <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>rischio <span class=\"_ _6\"></span>coperto; <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>valutazione<span class=\"_ _43\"> </span>del <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>atto <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>queste <span class=\"_ _6\"></span>coperture <span class=\"_ _7\"></span>si <span class=\"_ _6\"></span>siano <span class=\"_ _6\"></span>effettivamente <span class=\"_ _6\"></span>dimostrate <span class=\"_ _6\"></span>altamente <span class=\"_ _7\"></span>efficaci <span class=\"_ _6\"></span>viene<span class=\"_ _43\"> </span>svolta su base continuativa durante gli esercizi in cui sono state designate.<span class=\"_ _43\"> </span>Quando gli s<span class=\"_ _6\"></span>tru<span class=\"_ _0\"></span>menti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>hanno le c<span class=\"_ _2\"></span>aratteristiche <span class=\"_ _2\"></span>per essere <span class=\"_ _6\"></span>contabilizzati in <span class=\"_ _6\"></span>hed<span class=\"_ _0\"></span>ge<span class=\"_ _43\"> </span>accounting, si applicano i seguenti trattamenti contabili:<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _32\"> </span><span class=\"ff6\">cash <span class=\"_ _10\"> </span>flow <span class=\"_ _10\"> </span>hedge<span class=\"ff1\">: <span class=\"_ _19\"> </span>se <span class=\"_ _f\"> </span>uno <span class=\"_ _19\"> </span>strumento <span class=\"_ _f\"> </span>finanziario <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _10\"> </span>designato <span class=\"_ _10\"> </span>come <span class=\"_ _10\"> </span>copertura<span class=\"_ _43\"> </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=\"_ _a\"> </span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0  o  di <span class=\"_ _9\"> </span>una<span class=\"_ _43\"> </span>passivit\u00e0 iscritta in <span class=\"_ _0\"></span>bilancio o d<span class=\"_ _0\"></span>i una operazione <span class=\"_ _0\"></span>prevista altamente probabile e che<span class=\"_ _43\"> </span>potrebbe <span class=\"_ _b\"></span>avere <span class=\"_ _13\"></span>effetti <span class=\"_ _b\"></span>sul <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>economico, <span class=\"_ _13\"></span>la <span class=\"_ _b\"></span>porzione <span class=\"_ _b\"></span>efficace <span class=\"_ _b\"></span>degli <span class=\"_ _13\"></span>utili <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span>perdite  sullo  strume<span class=\"_ _2\"></span>nto  finanziario  \u00e8  rilevata<span class=\"_ _2\"></span>  nel  patrimonio  ne<span class=\"_ _2\"></span>tto<span class=\"_ _0\"></span>;  l<span class=\"ff5\">\u2019</span>utile  o  la<span class=\"_ _43\"> </span>perdita <span class=\"_ _f\"> </span>cumulati <span class=\"_ _10\"> </span>sono <span class=\"_ _f\"> </span>stornati <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _f\"> </span>patrimonio <span class=\"_ _f\"> </span>netto <span class=\"_ _f\"> </span>e <span class=\"_ _10\"> </span>contabilizzati <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>con<span class=\"_ _0\"></span>to<span class=\"_ _43\"> </span>economico nello stesso <span class=\"_ _2\"></span>periodo in cui l<span class=\"ff5\">\u2019</span>opera<span class=\"_ _2\"></span>zione oggetto di copertura i<span class=\"_ _6\"></span>nfluenza il<span class=\"_ _43\"> </span>conto economico; l<span class=\"ff5\">\u2019<span class=\"_ _2\"></span><span class=\"ff1\">utile o la<span class=\"_ _2\"></span> perdita <span class=\"_ _2\"></span>associati a<span class=\"_ _2\"></span> una c<span class=\"_ _2\"></span>opertura o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quella parte <span class=\"_ _2\"></span>della<span class=\"_ _43\"> </span></span></span>copertura <span class=\"_ _0\"></span>diventata <span class=\"_ _b\"></span>inefficace <span class=\"_ _0\"></span>sono <span class=\"_ _b\"></span>iscritti <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ando <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inefficacia<span class=\"_ _43\"> </span>\u00e8 rilevata;<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _32\"> </span><span class=\"ff6\">fair valu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>hedge<span class=\"ff1\">: <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>uno <span class=\"_ _2\"></span>strumento <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _6\"></span>derivato <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>designato come <span class=\"_ _6\"></span>copertura<span class=\"_ _43\"> </span></span></span></span>dell<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _1a\"></span>alle <span class=\"_ _1b\"></span>variazioni <span class=\"_ _13\"></span>del <span class=\"_ _1b\"></span>valore <span class=\"_ _1a\"></span>equo <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>un<span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1a\"></span>o <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _1a\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>di<span class=\"_ _43\"> </span>bilancio <span class=\"_ _1a\"></span>attribuibili <span class=\"_ _13\"></span>a <span class=\"_ _1a\"></span>un <span class=\"_ _1a\"></span>particolare <span class=\"_ _1a\"></span>rischio <span class=\"_ _1a\"></span>che <span class=\"_ _1a\"></span>pu\u00f2 <span class=\"_ _1a\"></span>determinare <span class=\"_ _1a\"></span>effetti <span class=\"_ _1a\"></span>sul <span class=\"_ _1a\"></span>conto<span class=\"_ _43\"> </span>economico, <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>utile <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>erdita <span class=\"_ _6\"></span>derivante <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _6\"></span>successive <span class=\"_ _2\"></span>valutazioni <span class=\"_ _6\"></span>del val<span class=\"_ _2\"></span>ore <span class=\"_ _6\"></span>eq<span class=\"_ _0\"></span>uo<span class=\"_ _43\"> </span>dello <span class=\"_ _1a\"></span>strumento <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>copertura <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>rilevati <span class=\"_ _1a\"></span>a <span class=\"_ _13\"></span>conto <span class=\"_ _1a\"></span>economico; <span class=\"_ _1a\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>utile <span class=\"_ _13\"></span>o <span class=\"_ _1a\"></span>la <span class=\"_ _1a\"></span>perdita<span class=\"_ _43\"> </span>sulla <span class=\"_ _0\"></span>posta <span class=\"_ _b\"></span>coperta, attribuib<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>coperto, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata <span class=\"_ _b\"></span>come <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore<span class=\"_ _43\"> </span>di carico di tale posta e in contropartita a conto e<span class=\"_ _2\"></span>conomico.<span class=\"_ _43\"> </span>Se <span class=\"_ _10\"> </span>uno <span class=\"_ _f\"> </span>strumento <span class=\"_ _f\"> </span>di <span class=\"_ _10\"> </span>copertura <span class=\"_ _10\"> </span>o <span class=\"_ _f\"> </span>una <span class=\"_ _10\"> </span>relazione <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>cop<span class=\"_ _0\"></span>ertura <span class=\"_ _f\"> </span>vengono <span class=\"_ _10\"> </span>chiusi, <span class=\"_ _f\"> </span>ma<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>operazione oggetto <span class=\"_ _2\"></span>di copertura no<span class=\"_ _2\"></span>n si \u00e8<span class=\"_ _2\"></span> ancora <span class=\"_ _2\"></span>realizzata, gli <span class=\"_ _2\"></span>utili e le <span class=\"_ _6\"></span>perdite cumulati,<span class=\"_ _43\"> </span>fino <span class=\"_ _17\"> </span>quel <span class=\"_ _17\"> </span>momento <span class=\"_ _c\"> </span>iscritti <span class=\"_ _1b\"></span>nel <span class=\"_ _c\"> </span>patrimonio <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>rilevati <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _1b\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>momento <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>relativa <span class=\"_ _6\"></span>operazione <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>realizza. <span class=\"_ _6\"></span>Se <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _6\"></span>non<span class=\"_ _43\"> </span>\u00e8 <span class=\"_ _13\"></span>pi\u00f9 <span class=\"_ _13\"></span>ritenuta <span class=\"_ _13\"></span>probabile, <span class=\"_ _b\"></span>gli <span class=\"_ _13\"></span>utili <span class=\"_ _13\"></span>o <span class=\"_ _1a\"></span>le <span class=\"_ _b\"></span>perdite <span class=\"_ _13\"></span>non <span class=\"_ _13\"></span>ancora <span class=\"_ _13\"></span>realizzati <span class=\"_ _13\"></span>sospesi <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>patrimonio<span class=\"_ _43\"> </span>netto sono rilevati a conto economico.<span class=\"_ _43\"> </span>Il <span class=\"_ _f\"> </span><span class=\"ff6\">fair <span class=\"_ _f\"> </span>value</span> <span class=\"_ _f\"> </span>degli <span class=\"_ _10\"> </span><span class=\"ff6\">Interest <span class=\"_ _f\"> </span>Rate <span class=\"_ _f\"> </span>Swaps</span> <span class=\"_ _f\"> </span>utilizzati <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>copertura <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>rischio <span class=\"_ _f\"> </span>tasso<span class=\"_ _43\"> </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=\"_ _43\"> </span>contratto <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>riferimento <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>bilancio, <span class=\"_ _6\"></span>tenendo <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>interesse <span class=\"_ _6\"></span>correnti<span class=\"_ _43\"> </span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>affidabilit\u00e0 creditizia <span class=\"_ _0\"></span>della controparte. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>equo dei <span class=\"_ _0\"></span>contratti di <span class=\"_ _0\"></span>swap <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>tassi<span class=\"_ _43\"> </span>d<span class=\"ff5\">\u2019</span>interesse \u00e8 determinato con riferimento al valore di mercato per strume<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ti similari.<span class=\"_ _43\"> </span>Le attivit\u00e0 <span class=\"_ _0\"></span>e passivit\u00e0 <span class=\"_ _0\"></span>finanziarie valutate al <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span>, <span class=\"_ _0\"></span>e in <span class=\"_ _0\"></span>particolare i <span class=\"_ _0\"></span>contratti derivati,<span class=\"_ _43\"> </span>sono <span class=\"_ _1a\"></span>classificate <span class=\"_ _13\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _13\"></span>tre <span class=\"_ _1a\"></span>livelli <span class=\"_ _1a\"></span>gerarchici <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>seguito <span class=\"_ _13\"></span>descritti, <span class=\"_ _1a\"></span>in <span class=\"_ _13\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _13\"></span>alla <span class=\"_ _1a\"></span>rilevanza <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>elle<span class=\"_ _43\"> </span>informazioni (input) utilizzate nella determinazio<span class=\"_ _2\"></span>ne del <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span> stesso. In particolare:<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>1: <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span>cui <span class=\"_ _b\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air <span class=\"_ _b\"></span>value</span> <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>determinato <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>dei<span class=\"_ _43\"> </span></span></span>prezzi quotati (non modificati) su mercati attivi per attivit\u00e0<span class=\"_ _2\"></span> o passivit\u00e0 identiche;<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>2:<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>e <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _1a\"></span>il <span class=\"_ _13\"></span>cui <span class=\"_ _1b\"></span><span class=\"ff6\">fair <span class=\"_ _13\"></span>value</span> <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1a\"></span>determinato <span class=\"_ _1a\"></span>sulla <span class=\"_ _13\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _13\"></span>di<span class=\"_ _43\"> </span></span></span>input  dive<span class=\"_ _2\"></span>rsi  da <span class=\"_ _c\"> </span>prezzi  quotati <span class=\"_ _c\"> </span>di  cui <span class=\"_ _15\"> </span>al <span class=\"_ _15\"> </span>Livello <span class=\"_ _c\"> </span>1,  ma <span class=\"_ _15\"> </span>osservabili <span class=\"_ _15\"> </span>direttamente  o<span class=\"_ _43\"> </span>indirettamente <span class=\"_ _10\"> </span>(quali <span class=\"_ _19\"> </span>principalmente: <span class=\"_ _10\"> </span>tassi <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>cambio <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>mercato <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>data <span class=\"_ _19\"> </span>di<span class=\"_ _43\"> </span>riferimento, <span class=\"_ _7\"></span>differ<span class=\"_ _0\"></span>enziali <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _6\"></span>attesi <span class=\"_ _7\"></span>tra <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>valute <span class=\"_ _6\"></span>interessate <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>volatilit\u00e0 <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>mercati<span class=\"_ _43\"> </span>di riferimento, tassi di interesse);<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>3: at<span class=\"_ _2\"></span>tivit\u00e0 <span class=\"_ _6\"></span>e passivi<span class=\"_ _2\"></span>t\u00e0 <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziarie <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value<span class=\"ff1\"> \u00e8<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>determinato <span class=\"_ _6\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>dati<span class=\"_ _43\"> </span></span></span></span></span>di input che non sono basati su dati di mercato osservabili.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Strumenti derivati e contabilizzazione delle operazioni di copertura<span class=\"_ _43\"> </span>Le <span class=\"_ _11\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _11\"> </span>sono <span class=\"_ _f\"> </span>esposte <span class=\"_ _11\"> </span>primariamente <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>rischi <span class=\"_ _11\"> </span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _11\"> </span>derivanti <span class=\"_ _f\"> </span>da<span class=\"_ _43\"> </span>variazioni <span class=\"_ _17\"> </span>nei <span class=\"_ _17\"> </span>tassi <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>cambio. <span class=\"_ _17\"> </span>I <span class=\"_ _17\"> </span>rischi <span class=\"_ _17\"> </span>su <span class=\"_ _c\"> </span>tassi <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>erivano <span class=\"_ _1b\"></span>dai<span class=\"_ _43\"> </span>finanziamenti in essere; <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>er coprire <span class=\"_ _2\"></span>tali rischi \u00e8 p<span class=\"_ _2\"></span>olitica della Societ\u00e0 conv<span class=\"_ _2\"></span>ertire una parte<span class=\"_ _43\"> </span>dei <span class=\"_ _0\"></span>suoi <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>a b<span class=\"_ _0\"></span>ase <span class=\"_ _0\"></span>variabile in <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>fisso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>limitarne <span class=\"_ _0\"></span>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=\"_ _43\"> </span>strumenti finanziari che realizzano tale obiettivo come <span class=\"ff6\">cash flow hedge</span>.<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>non <span class=\"_ _b\"></span>detiene <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _b\"></span>derivati <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>carattere <span class=\"_ _0\"></span>speculativo<span class=\"_ _0\"></span>; <span class=\"_ _0\"></span>tuttavia<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>nei<span class=\"_ _43\"> </span>casi in cui gli <span class=\"_ _2\"></span>strumenti finanziari d<span class=\"_ _2\"></span>erivati non soddisfino t<span class=\"_ _2\"></span>utte le condizion<span class=\"_ _2\"></span>i previste per il<span class=\"_ _43\"> </span>trattamento contabile <span class=\"_ _0\"></span>degli strumenti finanziari derivat<span class=\"_ _0\"></span>i di copertura (<span class=\"_ _b\"></span><span class=\"ff6\">hedge accounting</span><span class=\"ls9\">)<span class=\"_ _43\"> </span></span>richieste dal <span class=\"_ _0\"></span>IFRS 9, le variazioni di <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span> di tali st<span class=\"_ _0\"></span>rumenti sono contabilizzate a conto<span class=\"_ _43\"> </span>economico come oneri o proventi finanziari.<span class=\"_ _43\"> </span>Gli strumenti <span class=\"_ _6\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _6\"></span>derivati sono inizialmente <span class=\"_ _6\"></span>rilevati al <span class=\"ff6\">fair <span class=\"_ _2\"></span>value<span class=\"ff1\"> alla <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ata in <span class=\"_ _2\"></span>cui sono<span class=\"_ _43\"> </span></span></span>stipulati; successivamente tale <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span> <span class=\"_ _0\"></span>viene periodicamente misurato e contabilizzato<span class=\"_ _43\"> </span>in <span class=\"_ _0\"></span>relazione alle <span class=\"_ _0\"></span>caratteristiche e <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>conseguente <span class=\"_ _0\"></span>classificazione dello <span class=\"_ _0\"></span>strumento.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ai <span class=\"_ _0\"></span>fini<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>hedge accounting, le coperture sono classificate come:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>coperture <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>equo <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>fronte <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>ri<span class=\"_ _2\"></span>schio <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>variazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>equo<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 o passivi<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>\u00e0 sottostante, <span class=\"_ _2\"></span>o di <span class=\"_ _2\"></span>un impegno ir<span class=\"_ _2\"></span>revocabile (fatta <span class=\"_ _2\"></span>eccezione per<span class=\"_ _43\"> </span>un rischio di valuta);<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>coperture di<span class=\"_ _2\"></span> flussi <span class=\"_ _2\"></span>finanziari se<span class=\"_ _2\"></span> sono <span class=\"_ _2\"></span>a fronte <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>esposizione alla variabilit\u00e0<span class=\"_ _2\"></span> dei <span class=\"_ _2\"></span>flussi<span class=\"_ _43\"> </span>finanziari <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>\u00e8 attribuibile <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>particolare <span class=\"_ _0\"></span>rischio associat<span class=\"_ _0\"></span>o a <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0 o <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _43\"> </span>rilevata o <span class=\"_ _b\"></span>a una <span class=\"_ _0\"></span>programmata <span class=\"_ _0\"></span>operazione <span class=\"_ _0\"></span>altamente p<span class=\"_ _0\"></span>robabile o <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>rischio d<span class=\"_ _0\"></span>i valuta<span class=\"_ _43\"> </span>in un impegno irrevocabile;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2b\"> </span></span>coperture di un investim<span class=\"_ _2\"></span>ento netto in una impresa estera (<span class=\"_ _0\"></span><span class=\"ff6\">net investment hedge</span><span class=\"ls9\">).<span class=\"_ _43\"> </span></span>All<span class=\"ff5\">\u2019</span>avvio <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>copertura, <span class=\"_ _13\"></span>il <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _13\"></span>designa <span class=\"_ _1a\"></span>e <span class=\"_ _13\"></span>documenta <span class=\"_ _13\"></span>formalmente <span class=\"_ _13\"></span>il<span class=\"_ _43\"> </span>rapporto <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>copertura, <span class=\"_ _1a\"></span>cui <span class=\"_ _1a\"></span>intende <span class=\"_ _1a\"></span>applicare <span class=\"_ _1a\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>hedge <span class=\"_ _1a\"></span>accounting, <span class=\"_ _1a\"></span>i <span class=\"_ _1a\"></span>propri <span class=\"_ _1a\"></span>obiettivi <span class=\"_ _1a\"></span>nella<span class=\"_ _43\"> </span>gestione del rischio e la <span class=\"_ _2\"></span>strategia perseguita. <span class=\"_ _2\"></span>La documentazione include l<span class=\"ff5\">\u2019</span>identificazione<span class=\"_ _43\"> </span>dello <span class=\"_ _1a\"></span>strumento <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>copertura, <span class=\"_ _1a\"></span>dell<span class=\"ff5\">\u2019</span>elemento <span class=\"_ _1b\"></span>od <span class=\"_ _1a\"></span>operazione <span class=\"_ _1a\"></span>oggetto <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>copertura, <span class=\"_ _1a\"></span>della<span class=\"_ _43\"> </span>natura <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>rischio <span class=\"_ _17\"> </span>e <span class=\"_ _c\"> </span>delle <span class=\"_ _17\"> </span>modalit\u00e0 <span class=\"_ _17\"> </span>con <span class=\"_ _c\"> </span>cui <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>impresa <span class=\"_ _c\"> </span>intende <span class=\"_ _17\"> </span>valutare <span class=\"_ _17\"> </span>l<span class=\"ff5\">\u2019</span>ef<span class=\"_ _0\"></span>ficacia <span class=\"_ _17\"> </span>della<span class=\"_ _43\"> </span>copertura <span class=\"_ _c\"> </span>nel  co<span class=\"_ _2\"></span>mpensare <span class=\"_ _c\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _c\"> </span>alle <span class=\"_ _15\"> </span>variazioni <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _c\"> </span>valore <span class=\"_ _15\"> </span>equo <span class=\"_ _c\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>elemento<span class=\"_ _43\"> </span>coperto <span class=\"_ _1b\"></span>o <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1b\"></span>riconducib<span class=\"_ _0\"></span>ili <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>rischio <span class=\"_ _1b\"></span>coperto. <span class=\"_ _1b\"></span>Ci <span class=\"_ _1b\"></span>si <span class=\"_ _17\"> </span>attende <span class=\"_ _1b\"></span>che <span class=\"_ _1b\"></span>queste<span class=\"_ _43\"> </span>coperture siano altamente efficaci <span class=\"_ _2\"></span>nel compensare l<span class=\"ff5\">\u2019</span>esposizione dell<span class=\"ff5\">\u2019</span>elemento coperto a<span class=\"_ _43\"> </span>variazioni <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>valore <span class=\"_ _6\"></span>equo <span class=\"_ _7\"></span>o <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _7\"></span>finanziari <span class=\"_ _6\"></span>attribuibili <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>rischio <span class=\"_ _6\"></span>coperto; <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>valutazione<span class=\"_ _43\"> </span>del <span class=\"_ _7\"></span>f<span class=\"_ _0\"></span>atto <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>queste <span class=\"_ _6\"></span>coperture <span class=\"_ _7\"></span>si <span class=\"_ _6\"></span>siano <span class=\"_ _6\"></span>effettivamente <span class=\"_ _6\"></span>dimostrate <span class=\"_ _6\"></span>altamente <span class=\"_ _7\"></span>efficaci <span class=\"_ _6\"></span>viene<span class=\"_ _43\"> </span>svolta su base continuativa durante gli esercizi in cui sono state designate.<span class=\"_ _43\"> </span>Quando gli s<span class=\"_ _6\"></span>tru<span class=\"_ _0\"></span>menti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>hanno le c<span class=\"_ _2\"></span>aratteristiche <span class=\"_ _2\"></span>per essere <span class=\"_ _6\"></span>contabilizzati in <span class=\"_ _6\"></span>hed<span class=\"_ _0\"></span>ge<span class=\"_ _43\"> </span>accounting, si applicano i seguenti trattamenti contabili:<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _32\"> </span><span class=\"ff6\">cash <span class=\"_ _10\"> </span>flow <span class=\"_ _10\"> </span>hedge<span class=\"ff1\">: <span class=\"_ _19\"> </span>se <span class=\"_ _f\"> </span>uno <span class=\"_ _19\"> </span>strumento <span class=\"_ _f\"> </span>finanziario <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _10\"> </span>designato <span class=\"_ _10\"> </span>come <span class=\"_ _10\"> </span>copertura<span class=\"_ _43\"> </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=\"_ _a\"> </span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0  o  di <span class=\"_ _9\"> </span>una<span class=\"_ _43\"> </span>passivit\u00e0 iscritta in <span class=\"_ _0\"></span>bilancio o d<span class=\"_ _0\"></span>i una operazione <span class=\"_ _0\"></span>prevista altamente probabile e che<span class=\"_ _43\"> </span>potrebbe <span class=\"_ _b\"></span>avere <span class=\"_ _13\"></span>effetti <span class=\"_ _b\"></span>sul <span class=\"_ _b\"></span>conto <span class=\"_ _b\"></span>economico, <span class=\"_ _13\"></span>la <span class=\"_ _b\"></span>porzione <span class=\"_ _b\"></span>efficace <span class=\"_ _b\"></span>degli <span class=\"_ _13\"></span>utili <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span>perdite  sullo  strume<span class=\"_ _2\"></span>nto  finanziario  \u00e8  rilevata<span class=\"_ _2\"></span>  nel  patrimonio  ne<span class=\"_ _2\"></span>tto<span class=\"_ _0\"></span>;  l<span class=\"ff5\">\u2019</span>utile  o  la<span class=\"_ _43\"> </span>perdita <span class=\"_ _f\"> </span>cumulati <span class=\"_ _10\"> </span>sono <span class=\"_ _f\"> </span>stornati <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _f\"> </span>patrimonio <span class=\"_ _f\"> </span>netto <span class=\"_ _f\"> </span>e <span class=\"_ _10\"> </span>contabilizzati <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>con<span class=\"_ _0\"></span>to<span class=\"_ _43\"> </span>economico nello stesso <span class=\"_ _2\"></span>periodo in cui l<span class=\"ff5\">\u2019</span>opera<span class=\"_ _2\"></span>zione oggetto di copertura i<span class=\"_ _6\"></span>nfluenza il<span class=\"_ _43\"> </span>conto economico; l<span class=\"ff5\">\u2019<span class=\"_ _2\"></span><span class=\"ff1\">utile o la<span class=\"_ _2\"></span> perdita <span class=\"_ _2\"></span>associati a<span class=\"_ _2\"></span> una c<span class=\"_ _2\"></span>opertura o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quella parte <span class=\"_ _2\"></span>della<span class=\"_ _43\"> </span></span></span>copertura <span class=\"_ _0\"></span>diventata <span class=\"_ _b\"></span>inefficace <span class=\"_ _0\"></span>sono <span class=\"_ _b\"></span>iscritti <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ando <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>inefficacia<span class=\"_ _43\"> </span>\u00e8 rilevata;<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _32\"> </span><span class=\"ff6\">fair valu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>hedge<span class=\"ff1\">: <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>uno <span class=\"_ _2\"></span>strumento <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _6\"></span>derivato <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>designato come <span class=\"_ _6\"></span>copertura<span class=\"_ _43\"> </span></span></span></span>dell<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _1a\"></span>alle <span class=\"_ _1b\"></span>variazioni <span class=\"_ _13\"></span>del <span class=\"_ _1b\"></span>valore <span class=\"_ _1a\"></span>equo <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>un<span class=\"ff5\">\u2019</span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1a\"></span>o <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _1a\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>di<span class=\"_ _43\"> </span>bilancio <span class=\"_ _1a\"></span>attribuibili <span class=\"_ _13\"></span>a <span class=\"_ _1a\"></span>un <span class=\"_ _1a\"></span>particolare <span class=\"_ _1a\"></span>rischio <span class=\"_ _1a\"></span>che <span class=\"_ _1a\"></span>pu\u00f2 <span class=\"_ _1a\"></span>determinare <span class=\"_ _1a\"></span>effetti <span class=\"_ _1a\"></span>sul <span class=\"_ _1a\"></span>conto<span class=\"_ _43\"> </span>economico, <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>utile <span class=\"_ _6\"></span>o <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>erdita <span class=\"_ _6\"></span>derivante <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>alle <span class=\"_ _6\"></span>successive <span class=\"_ _2\"></span>valutazioni <span class=\"_ _6\"></span>del val<span class=\"_ _2\"></span>ore <span class=\"_ _6\"></span>eq<span class=\"_ _0\"></span>uo<span class=\"_ _43\"> </span>dello <span class=\"_ _1a\"></span>strumento <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>copertura <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>rilevati <span class=\"_ _1a\"></span>a <span class=\"_ _13\"></span>conto <span class=\"_ _1a\"></span>economico; <span class=\"_ _1a\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>utile <span class=\"_ _13\"></span>o <span class=\"_ _1a\"></span>la <span class=\"_ _1a\"></span>perdita<span class=\"_ _43\"> </span>sulla <span class=\"_ _0\"></span>posta <span class=\"_ _b\"></span>coperta, attribuib<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>coperto, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevata <span class=\"_ _b\"></span>come <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore<span class=\"_ _43\"> </span>di carico di tale posta e in contropartita a conto e<span class=\"_ _2\"></span>conomico.<span class=\"_ _43\"> </span>Se <span class=\"_ _10\"> </span>uno <span class=\"_ _f\"> </span>strumento <span class=\"_ _f\"> </span>di <span class=\"_ _10\"> </span>copertura <span class=\"_ _10\"> </span>o <span class=\"_ _f\"> </span>una <span class=\"_ _10\"> </span>relazione <span class=\"_ _f\"> </span>di <span class=\"_ _f\"> </span>cop<span class=\"_ _0\"></span>ertura <span class=\"_ _f\"> </span>vengono <span class=\"_ _10\"> </span>chiusi, <span class=\"_ _f\"> </span>ma<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>operazione oggetto <span class=\"_ _2\"></span>di copertura no<span class=\"_ _2\"></span>n si \u00e8<span class=\"_ _2\"></span> ancora <span class=\"_ _2\"></span>realizzata, gli <span class=\"_ _2\"></span>utili e le <span class=\"_ _6\"></span>perdite cumulati,<span class=\"_ _43\"> </span>fino <span class=\"_ _17\"> </span>quel <span class=\"_ _17\"> </span>momento <span class=\"_ _c\"> </span>iscritti <span class=\"_ _1b\"></span>nel <span class=\"_ _c\"> </span>patrimonio <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>rilevati <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _1b\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>momento <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>relativa <span class=\"_ _6\"></span>operazione <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>realizza. <span class=\"_ _6\"></span>Se <span class=\"_ _6\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>operazione <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _6\"></span>non<span class=\"_ _43\"> </span>\u00e8 <span class=\"_ _13\"></span>pi\u00f9 <span class=\"_ _13\"></span>ritenuta <span class=\"_ _13\"></span>probabile, <span class=\"_ _b\"></span>gli <span class=\"_ _13\"></span>utili <span class=\"_ _13\"></span>o <span class=\"_ _1a\"></span>le <span class=\"_ _b\"></span>perdite <span class=\"_ _13\"></span>non <span class=\"_ _13\"></span>ancora <span class=\"_ _13\"></span>realizzati <span class=\"_ _13\"></span>sospesi <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>patrimonio<span class=\"_ _43\"> </span>netto sono rilevati a conto economico.<span class=\"_ _43\"> </span>Il <span class=\"_ _f\"> </span><span class=\"ff6\">fair <span class=\"_ _f\"> </span>value</span> <span class=\"_ _f\"> </span>degli <span class=\"_ _10\"> </span><span class=\"ff6\">Interest <span class=\"_ _f\"> </span>Rate <span class=\"_ _f\"> </span>Swaps</span> <span class=\"_ _f\"> </span>utilizzati <span class=\"_ _f\"> </span>per <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>copertura <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>rischio <span class=\"_ _f\"> </span>tasso<span class=\"_ _43\"> </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=\"_ _43\"> </span>contratto <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>riferimento <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>bilancio, <span class=\"_ _6\"></span>tenendo <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>interesse <span class=\"_ _6\"></span>correnti<span class=\"_ _43\"> </span>e <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>affidabilit\u00e0 creditizia <span class=\"_ _0\"></span>della controparte. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>equo dei <span class=\"_ _0\"></span>contratti di <span class=\"_ _0\"></span>swap <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>tassi<span class=\"_ _43\"> </span>d<span class=\"ff5\">\u2019</span>interesse \u00e8 determinato con riferimento al valore di mercato per strume<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ti similari.<span class=\"_ _43\"> </span>Le attivit\u00e0 <span class=\"_ _0\"></span>e passivit\u00e0 <span class=\"_ _0\"></span>finanziarie valutate al <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span>, <span class=\"_ _0\"></span>e in <span class=\"_ _0\"></span>particolare i <span class=\"_ _0\"></span>contratti derivati,<span class=\"_ _43\"> </span>sono <span class=\"_ _1a\"></span>classificate <span class=\"_ _13\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _13\"></span>tre <span class=\"_ _1a\"></span>livelli <span class=\"_ _1a\"></span>gerarchici <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>seguito <span class=\"_ _13\"></span>descritti, <span class=\"_ _1a\"></span>in <span class=\"_ _13\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _13\"></span>alla <span class=\"_ _1a\"></span>rilevanza <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>elle<span class=\"_ _43\"> </span>informazioni (input) utilizzate nella determinazio<span class=\"_ _2\"></span>ne del <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span> stesso. In particolare:<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>1: <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span>cui <span class=\"_ _b\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air <span class=\"_ _b\"></span>value</span> <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>determinato <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>dei<span class=\"_ _43\"> </span></span></span>prezzi quotati (non modificati) su mercati attivi per attivit\u00e0<span class=\"_ _2\"></span> o passivit\u00e0 identiche;<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>2:<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>e <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _1a\"></span>il <span class=\"_ _13\"></span>cui <span class=\"_ _1b\"></span><span class=\"ff6\">fair <span class=\"_ _13\"></span>value</span> <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1a\"></span>determinato <span class=\"_ _1a\"></span>sulla <span class=\"_ _13\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _13\"></span>di<span class=\"_ _43\"> </span></span></span>input  dive<span class=\"_ _2\"></span>rsi  da <span class=\"_ _c\"> </span>prezzi  quotati <span class=\"_ _c\"> </span>di  cui <span class=\"_ _15\"> </span>al <span class=\"_ _15\"> </span>Livello <span class=\"_ _c\"> </span>1,  ma <span class=\"_ _15\"> </span>osservabili <span class=\"_ _15\"> </span>direttamente  o<span class=\"_ _43\"> </span>indirettamente <span class=\"_ _10\"> </span>(quali <span class=\"_ _19\"> </span>principalmente: <span class=\"_ _10\"> </span>tassi <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>cambio <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>mercato <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>data <span class=\"_ _19\"> </span>di<span class=\"_ _43\"> </span>riferimento, <span class=\"_ _7\"></span>differ<span class=\"_ _0\"></span>enziali <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _6\"></span>attesi <span class=\"_ _7\"></span>tra <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>valute <span class=\"_ _6\"></span>interessate <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>volatilit\u00e0 <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>mercati<span class=\"_ _43\"> </span>di riferimento, tassi di interesse);<span class=\"_ _43\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Livello<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>3: at<span class=\"_ _2\"></span>tivit\u00e0 <span class=\"_ _6\"></span>e passivi<span class=\"_ _2\"></span>t\u00e0 <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziarie <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span><span class=\"ff6\">fair <span class=\"_ _6\"></span>value<span class=\"ff1\"> \u00e8<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>determinato <span class=\"_ _6\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>dati<span class=\"_ _43\"> </span></span></span></span></span>di input che non sono basati su dati di mercato osservabili.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "Debiti commerciali<span class=\"_ _43\"> </span>Tali <span class=\"_ _19\"> </span>passivit\u00e0 <span class=\"_ _19\"> </span>sono <span class=\"_ _10\"> </span>rilevate <span class=\"_ _19\"> </span>inizialmente <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span><span class=\"ff6\">fair <span class=\"_ _19\"> </span>value</span> <span class=\"_ _19\"> </span>del <span class=\"_ _10\"> </span>corrispettivo <span class=\"_ _19\"> </span>da <span class=\"_ _19\"> </span>pagare.<span class=\"_ _43\"> </span>Successivamente <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>debiti <span class=\"_ _13\"></span>vengono <span class=\"_ _13\"></span>valutati <span class=\"_ _13\"></span>utilizzando <span class=\"_ _1a\"></span>il <span class=\"_ _b\"></span>criter<span class=\"_ _0\"></span>io <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>ammortizzato<span class=\"_ _43\"> </span>determinato con il metodo dell<span class=\"ff5\">\u2019</span>interesse effettivo.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "Azioni proprie<span class=\"_ _43\"> </span>Le <span class=\"_ _f\"> </span>azioni <span class=\"_ _f\"> </span>proprie <span class=\"_ _f\"> </span>riacquistate <span class=\"_ _f\"> </span>sono <span class=\"_ _f\"> </span>rilevate <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>cost<span class=\"_ _0\"></span>o <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>portate <span class=\"_ _f\"> </span>in <span class=\"_ _f\"> </span>diminuzione <span class=\"_ _f\"> </span>del<span class=\"_ _43\"> </span>patrimonio <span class=\"_ _1a\"></span>netto. <span class=\"_ _1a\"></span>L<span class=\"ff5\">\u2019</span>acquisto, <span class=\"_ _1a\"></span>la <span class=\"_ _1b\"></span>vendita <span class=\"_ _13\"></span>o <span class=\"_ _1a\"></span>la <span class=\"_ _1b\"></span>cancellazione <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>azioni <span class=\"_ _1a\"></span>proprie <span class=\"_ _1a\"></span>non <span class=\"_ _1a\"></span>danno<span class=\"_ _43\"> </span>origine <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>nessun <span class=\"_ _17\"> </span>profitto <span class=\"_ _1b\"></span>o <span class=\"_ _1b\"></span>perdita <span class=\"_ _1b\"></span>nel <span class=\"_ _1b\"></span>conto <span class=\"_ _17\"> </span>economico. <span class=\"_ _1b\"></span>La <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ifferenza <span class=\"_ _1a\"></span>tra <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>valore <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>acquisto <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>il <span class=\"_ _15\"> </span>corrispettivo, <span class=\"_ _17\"> </span>in <span class=\"_ _15\"> </span>caso <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>riemissione, <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _15\"> </span>rilevata <span class=\"_ _17\"> </span>nella <span class=\"_ _15\"> </span>riserva <span class=\"_ _c\"> </span>sovraprezzo<span class=\"_ _43\"> </span>azioni.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "Fondi per rischi e oneri<span class=\"_ _43\"> </span>Gli <span class=\"_ _b\"></span>accantonamenti <span class=\"_ _b\"></span>ai <span class=\"_ _0\"></span>fondi <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>effettuati <span class=\"_ _0\"></span>quando <span class=\"_ _13\"></span>il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>deve <span class=\"_ _b\"></span>far<span class=\"_ _43\"> </span>fronte <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>obbligazione at<span class=\"_ _0\"></span>tuale <span class=\"_ _0\"></span>(legale <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>implicita) <span class=\"_ _0\"></span>derivante <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>evento <span class=\"_ _0\"></span>passato, <span class=\"_ _0\"></span>ove<span class=\"_ _43\"> </span>sia <span class=\"_ _1a\"></span>probabile <span class=\"_ _1b\"></span>un <span class=\"_ _1a\"></span>esborso <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>risorse <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _1a\"></span>soddisfare <span class=\"_ _1a\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>una <span class=\"_ _1b\"></span>stima <span class=\"_ _1a\"></span>affidabile<span class=\"_ _43\"> </span>possa essere effettuata circa l<span class=\"ff5\">\u2019</span>ammontare dell<span class=\"ff5\">\u2019</span>obbligazione stessa.<span class=\"_ _43\"> </span>Quando il Gruppo ri<span class=\"_ _2\"></span>tiene che un acc<span class=\"_ _2\"></span>antonamento ai fondi<span class=\"_ _2\"></span> per rischi e<span class=\"_ _2\"></span> oneri debba esse<span class=\"_ _6\"></span>re<span class=\"_ _43\"> </span>in <span class=\"_ _6\"></span>parte o <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>tutto <span class=\"_ _2\"></span>rimborsato <span class=\"_ _6\"></span>o risarcito<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>(per <span class=\"_ _6\"></span>esempio <span class=\"_ _2\"></span>nel <span class=\"_ _6\"></span>caso di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>rischi <span class=\"_ _6\"></span>coperti <span class=\"_ _6\"></span>da polizze<span class=\"_ _43\"> </span>assicurative), <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>indennizzo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>rilevato <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>modo <span class=\"_ _6\"></span>distinto <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>separato <span class=\"_ _6\"></span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivo <span class=\"_ _7\"></span>e, <span class=\"_ _2\"></span>solo <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>caso<span class=\"_ _43\"> </span>in <span class=\"_ _9\"> </span>cui <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>rimborso  risulti <span class=\"_ _a\"> </span>virtualmente  certo, <span class=\"_ _a\"> </span>il  costo <span class=\"_ _a\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _9\"> </span>accant<span class=\"_ _0\"></span>onamento<span class=\"_ _43\"> </span>transita a conto economico al netto dell<span class=\"ff5\">\u2019</span>eventuale rimborso.<span class=\"_ _43\"> </span>Gli <span class=\"_ _13\"></span>accantonamenti <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>fondi <span class=\"_ _1a\"></span>in <span class=\"_ _b\"></span>ogge<span class=\"_ _0\"></span>tto <span class=\"_ _b\"></span>rich<span class=\"_ _0\"></span>iedono <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>stime, <span class=\"_ _13\"></span>basate <span class=\"_ _13\"></span>sull<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esperienza<span class=\"_ _43\"> </span>storica <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>casi <span class=\"_ _0\"></span>assimilabili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>fatti <span class=\"_ _0\"></span>oggettivi <span class=\"_ _0\"></span>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=\"_ _43\"> </span>riferimento  alle <span class=\"_ _15\"> </span>passivit\u00e0  potenziali <span class=\"_ _15\"> </span>per  co<span class=\"_ _2\"></span>ntenziosi  in  esser<span class=\"_ _2\"></span>e,  la  c<span class=\"_ _2\"></span>ui  stima  coi<span class=\"_ _2\"></span>nvolge<span class=\"_ _43\"> </span>valutazioni <span class=\"_ _b\"></span>complesse <span class=\"_ _13\"></span>anche <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>natura <span class=\"_ _b\"></span>legale <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>che <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>ogge<span class=\"_ _b\"></span>tto <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _13\"></span>diverso <span class=\"_ _13\"></span>grado <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span>incertezza <span class=\"_ _10\"> </span>in <span class=\"_ _19\"> </span>considera<span class=\"_ _2\"></span>zioni <span class=\"_ _10\"> </span>dei <span class=\"_ _19\"> </span>fatti <span class=\"_ _10\"> </span>oggetto <span class=\"_ _10\"> </span>del <span class=\"_ _19\"> </span>contenzioso,<span class=\"_ _2\"></span> <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _10\"> </span>legislazione <span class=\"_ _10\"> </span>e<span class=\"_ _43\"> </span>giurisdizione <span class=\"_ _1a\"></span>applicabile <span class=\"_ _13\"></span>e <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>altre <span class=\"_ _13\"></span>problematiche, <span class=\"_ _1a\"></span>la <span class=\"_ _1b\"></span>stima<span class=\"_ _2\"></span> <span class=\"_ _1a\"></span>viene<span class=\"_ _0\"></span> <span class=\"_ _1a\"></span>effettuata <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>base <span class=\"_ _1a\"></span>alla<span class=\"_ _43\"> </span>conoscenza <span class=\"_ _6\"></span>dei <span class=\"_ _2\"></span>fatti <span class=\"_ _6\"></span>oggettivi alla <span class=\"_ _7\"></span>data <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>redazione <span class=\"_ _6\"></span>del bilancio, <span class=\"_ _7\"></span>avuto rigu<span class=\"_ _2\"></span>ardo <span class=\"_ _2\"></span>anche <span class=\"_ _6\"></span>alle<span class=\"_ _43\"> </span>considerazioni espresse dai consulenti legali del Gruppo.<span class=\"_ _43\"> </span>Per  i <span class=\"_ _15\"> </span>contratti <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>cui <span class=\"_ _15\"> </span>costi  i<span class=\"_ _2\"></span>nevitabili  c<span class=\"_ _2\"></span>onnessi  al<span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>ad<span class=\"_ _0\"></span>empimento  d<span class=\"_ _2\"></span>ell<span class=\"ff5\">\u2019</span>obbligazione  sono<span class=\"_ _43\"> </span>superiori <span class=\"_ _30\"> </span>ai <span class=\"_ _2e\"> </span>benefici <span class=\"_ _30\"> </span>economici <span class=\"_ _30\"> </span>che <span class=\"_ _2e\"> </span>si <span class=\"_ _30\"> </span>suppone <span class=\"_ _30\"> </span>saranno <span class=\"_ _2e\"> </span>ottenibili <span class=\"_ _30\"> </span>dagli <span class=\"_ _2e\"> </span>stessi,<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _35\"> </span>contrattuale <span class=\"_ _35\"> </span>corrente <span class=\"_ _2d\"> </span>viene <span class=\"_ _35\"> </span>contabilizzata <span class=\"_ _35\"> </span>e <span class=\"_ _35\"> </span>valutata <span class=\"_ _35\"> </span>come <span class=\"_ _2d\"> </span>un<span class=\"_ _43\"> </span>accantonamento a un fondo.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Trattamento di Fine Rapporto<span class=\"_ _43\"> </span>Il <span class=\"_ _7\"></span>Tratt<span class=\"_ _0\"></span>amento <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Fin<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>Rapporto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _7\"></span>definito <span class=\"_ _6\"></span>come <span class=\"_ _7\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>benefici <span class=\"_ _7\"></span>def<span class=\"_ _0\"></span>initi. <span class=\"_ _7\"></span>Il <span class=\"_ _7\"></span>cost<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>relativo <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _10\"> </span>determinato <span class=\"_ _f\"> </span>utilizzando <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>metodo <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _f\"> </span>pro<span class=\"_ _0\"></span>iezione <span class=\"_ _f\"> </span>dell<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _f\"> </span>di <span class=\"_ _10\"> </span>credito<span class=\"_ _43\"> </span>(<span class=\"ff6\">Projected  Unit <span class=\"_ _15\"> </span>Credit  Method</span>), <span class=\"_ _15\"> </span>effettuando  le <span class=\"_ _15\"> </span>valutazioni  attuariali  al<span class=\"_ _2\"></span>la  fine <span class=\"_ _15\"> </span>di  ogni<span class=\"_ _43\"> </span>esercizio e <span class=\"_ _b\"></span>con l<span class=\"ff5\">\u2019</span>addebito <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>stesse <span class=\"_ _0\"></span>al conto <span class=\"_ _0\"></span>economico. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>riflessa a <span class=\"_ _0\"></span>bilancio<span class=\"_ _43\"> </span>rappresenta <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>attuale <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>sar\u00e0 <span class=\"_ _11\"> </span>riconosciuta <span class=\"_ _a\"> </span>al <span class=\"_ _11\"> </span>termine <span class=\"_ _11\"> </span>del<span class=\"_ _43\"> </span>rapporto di lavoro.<span class=\"_ _43\"> </span>La <span class=\"_ _6\"></span>determinazione <span class=\"_ _7\"></span>della <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _7\"></span>iscritt<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>bilancio <span class=\"_ _7\"></span>in <span class=\"_ _6\"></span>ossequio <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>citato <span class=\"_ _7\"></span>principio <span class=\"_ _6\"></span>contabile<span class=\"_ _43\"> </span>coinvolge <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>effettuazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>stime <span class=\"_ _b\"></span>basate <span class=\"_ _b\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>assunzioni <span class=\"_ _0\"></span>statistiche <span class=\"_ _b\"></span>circa <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>accadimento <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>fatti futuri an<span class=\"_ _0\"></span>che soggettivi (tasso di mortalit\u00e0, rotazione <span class=\"_ _0\"></span>del personale, tassi di interesse<span class=\"_ _43\"> </span>per <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>attualizzazione, <span class=\"_ _a\"> </span>crescita <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>salari, <span class=\"_ _a\"> </span>ecc.): <span class=\"_ _9\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>tale <span class=\"_ _a\"> </span>processo <span class=\"_ _a\"> </span>gli <span class=\"_ _a\"> </span>Amministratori <span class=\"_ _a\"> </span>si<span class=\"_ _43\"> </span>avvalgono di attuari indipendenti.<span class=\"_ _43\"> </span>I <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>iani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>contributi d<span class=\"_ _0\"></span>efiniti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>imputati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>periodo<span class=\"_ _43\"> </span>in cui essi sono dovuti.<span class=\"_ _43\"> </span>A <span class=\"_ _c\"> </span>seguito <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _c\"> </span>modifiche <span class=\"_ _c\"> </span>sul <span class=\"_ _c\"> </span>trattamento <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>fine <span class=\"_ _c\"> </span>rapporto <span class=\"_ _c\"> </span>introdotte <span class=\"_ _c\"> </span>dalla <span class=\"_ _c\"> </span>Legge <span class=\"_ _15\"> </span>27<span class=\"_ _43\"> </span>dicembre <span class=\"_ _1a\"></span>20<span class=\"_ _0\"></span>06 <span class=\"_ _1a\"></span>n. <span class=\"_ _1b\"></span>296, <span class=\"_ _1a\"></span>la <span class=\"_ _1a\"></span>con<span class=\"_ _0\"></span>tabilizzazione <span class=\"_ _1a\"></span>prevista <span class=\"_ _1b\"></span>dallo <span class=\"_ _1a\"></span>IAS <span class=\"_ _1b\"></span>19 <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>le <span class=\"_ _17\"> </span><span class=\"ff6\">defined <span class=\"_ _1a\"></span>benefit<span class=\"_ _43\"> </span></span>obligation <span class=\"_ _6\"></span><span class=\"ff1\">(obbligazione <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _6\"></span>definiti) <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>rimasta <span class=\"_ _6\"></span>applicabile <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>sola <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>relativa<span class=\"_ _43\"> </span></span>al TFR <span class=\"_ _0\"></span>maturato fino al <span class=\"_ _0\"></span>31 dicembre 2006, poich<span class=\"_ _0\"></span>\u00e9 le quote <span class=\"_ _0\"></span>maturate dal 1<span class=\"_ _b\"></span>\u00b0 gennaio 2007<span class=\"_ _43\"> </span>vengono versate <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un<span class=\"ff5\">\u2019</span>entit\u00e0 separata <span class=\"_ _2\"></span>(Forma pensionistica <span class=\"_ _2\"></span>complementare <span class=\"_ _2\"></span>o Fondi <span class=\"_ _2\"></span>INPS)<span class=\"_ _43\"> </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>. <span class=\"_ _0\"></span>Di conseguenza il <span class=\"_ _0\"></span>TFR <span class=\"_ _0\"></span>maturato successivamente<span class=\"_ _43\"> </span>al 31 dicemb<span class=\"_ _0\"></span>re 2006 per tali <span class=\"_ _0\"></span>societ\u00e0 si configura come u<span class=\"_ _0\"></span>n <span class=\"ff6\">contribution benefit <span class=\"_ _0\"></span>plan </span>(piani<span class=\"_ _43\"> </span>a <span class=\"_ _1b\"></span>contributi <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>efiniti)<span class=\"ff6\"> <span class=\"_ _1b\"></span></span>e <span class=\"_ _1b\"></span>viene <span class=\"_ _1a\"></span>contabilizzato <span class=\"_ _1b\"></span>come <span class=\"_ _1a\"></span>costo <span class=\"_ _1b\"></span>nel <span class=\"_ _1b\"></span>periodo <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>maturazione. <span class=\"_ _1b\"></span>Di<span class=\"_ _43\"> </span>fatto, essendo il TFR interamente versato a fondi di previdenza, <span class=\"_ _b\"></span>le societ\u00e0 del Gruppo cui<span class=\"_ _43\"> </span>tale <span class=\"_ _6\"></span>legge <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>applicabile <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>hanno <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _7\"></span>ob<span class=\"_ _0\"></span>blighi <span class=\"_ _6\"></span>verso <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>dipendente <span class=\"_ _6\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _7\"></span>di i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>terruzione<span class=\"_ _43\"> </span>del  rapporto  lavor<span class=\"_ _2\"></span>ativo  per  le <span class=\"_ _c\"> </span>qu<span class=\"_ _0\"></span>ote  di <span class=\"_ _15\"> </span>TFR  m<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>urate  dopo <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entrata  i<span class=\"_ _2\"></span>n  vigore  d<span class=\"_ _2\"></span>ella<span class=\"_ _43\"> </span>modifica.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "Trattamento di Fine Rapporto<span class=\"_ _43\"> </span>Il <span class=\"_ _7\"></span>Tratt<span class=\"_ _0\"></span>amento <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Fin<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>Rapporto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _7\"></span>definito <span class=\"_ _6\"></span>come <span class=\"_ _7\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>benefici <span class=\"_ _7\"></span>def<span class=\"_ _0\"></span>initi. <span class=\"_ _7\"></span>Il <span class=\"_ _7\"></span>cost<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>relativo <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _10\"> </span>determinato <span class=\"_ _f\"> </span>utilizzando <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>metodo <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _f\"> </span>pro<span class=\"_ _0\"></span>iezione <span class=\"_ _f\"> </span>dell<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _f\"> </span>di <span class=\"_ _10\"> </span>credito<span class=\"_ _43\"> </span>(<span class=\"ff6\">Projected  Unit <span class=\"_ _15\"> </span>Credit  Method</span>), <span class=\"_ _15\"> </span>effettuando  le <span class=\"_ _15\"> </span>valutazioni  attuariali  al<span class=\"_ _2\"></span>la  fine <span class=\"_ _15\"> </span>di  ogni<span class=\"_ _43\"> </span>esercizio e <span class=\"_ _b\"></span>con l<span class=\"ff5\">\u2019</span>addebito <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>stesse <span class=\"_ _0\"></span>al conto <span class=\"_ _0\"></span>economico. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>riflessa a <span class=\"_ _0\"></span>bilancio<span class=\"_ _43\"> </span>rappresenta <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>valore <span class=\"_ _11\"> </span>attuale <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>sar\u00e0 <span class=\"_ _11\"> </span>riconosciuta <span class=\"_ _a\"> </span>al <span class=\"_ _11\"> </span>termine <span class=\"_ _11\"> </span>del<span class=\"_ _43\"> </span>rapporto di lavoro.<span class=\"_ _43\"> </span>La <span class=\"_ _6\"></span>determinazione <span class=\"_ _7\"></span>della <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _7\"></span>iscritt<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>bilancio <span class=\"_ _7\"></span>in <span class=\"_ _6\"></span>ossequio <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>citato <span class=\"_ _7\"></span>principio <span class=\"_ _6\"></span>contabile<span class=\"_ _43\"> </span>coinvolge <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>effettuazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>stime <span class=\"_ _b\"></span>basate <span class=\"_ _b\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>assunzioni <span class=\"_ _0\"></span>statistiche <span class=\"_ _b\"></span>circa <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>accadimento <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>fatti futuri an<span class=\"_ _0\"></span>che soggettivi (tasso di mortalit\u00e0, rotazione <span class=\"_ _0\"></span>del personale, tassi di interesse<span class=\"_ _43\"> </span>per <span class=\"_ _a\"> </span>l<span class=\"ff5\">\u2019</span>attualizzazione, <span class=\"_ _a\"> </span>crescita <span class=\"_ _a\"> </span>dei <span class=\"_ _a\"> </span>salari, <span class=\"_ _a\"> </span>ecc.): <span class=\"_ _9\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>tale <span class=\"_ _a\"> </span>processo <span class=\"_ _a\"> </span>gli <span class=\"_ _a\"> </span>Amministratori <span class=\"_ _a\"> </span>si<span class=\"_ _43\"> </span>avvalgono di attuari indipendenti.<span class=\"_ _43\"> </span>I <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>iani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>contributi d<span class=\"_ _0\"></span>efiniti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>imputati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>periodo<span class=\"_ _43\"> </span>in cui essi sono dovuti.<span class=\"_ _43\"> </span>A <span class=\"_ _c\"> </span>seguito <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _c\"> </span>modifiche <span class=\"_ _c\"> </span>sul <span class=\"_ _c\"> </span>trattamento <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>fine <span class=\"_ _c\"> </span>rapporto <span class=\"_ _c\"> </span>introdotte <span class=\"_ _c\"> </span>dalla <span class=\"_ _c\"> </span>Legge <span class=\"_ _15\"> </span>27<span class=\"_ _43\"> </span>dicembre <span class=\"_ _1a\"></span>20<span class=\"_ _0\"></span>06 <span class=\"_ _1a\"></span>n. <span class=\"_ _1b\"></span>296, <span class=\"_ _1a\"></span>la <span class=\"_ _1a\"></span>con<span class=\"_ _0\"></span>tabilizzazione <span class=\"_ _1a\"></span>prevista <span class=\"_ _1b\"></span>dallo <span class=\"_ _1a\"></span>IAS <span class=\"_ _1b\"></span>19 <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>le <span class=\"_ _17\"> </span><span class=\"ff6\">defined <span class=\"_ _1a\"></span>benefit<span class=\"_ _43\"> </span></span>obligation <span class=\"_ _6\"></span><span class=\"ff1\">(obbligazione <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>b<span class=\"_ _0\"></span>enefici <span class=\"_ _6\"></span>definiti) <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>rimasta <span class=\"_ _6\"></span>applicabile <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>sola <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>relativa<span class=\"_ _43\"> </span></span>al TFR <span class=\"_ _0\"></span>maturato fino al <span class=\"_ _0\"></span>31 dicembre 2006, poich<span class=\"_ _0\"></span>\u00e9 le quote <span class=\"_ _0\"></span>maturate dal 1<span class=\"_ _b\"></span>\u00b0 gennaio 2007<span class=\"_ _43\"> </span>vengono versate <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un<span class=\"ff5\">\u2019</span>entit\u00e0 separata <span class=\"_ _2\"></span>(Forma pensionistica <span class=\"_ _2\"></span>complementare <span class=\"_ _2\"></span>o Fondi <span class=\"_ _2\"></span>INPS)<span class=\"_ _43\"> </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>. <span class=\"_ _0\"></span>Di conseguenza il <span class=\"_ _0\"></span>TFR <span class=\"_ _0\"></span>maturato successivamente<span class=\"_ _43\"> </span>al 31 dicemb<span class=\"_ _0\"></span>re 2006 per tali <span class=\"_ _0\"></span>societ\u00e0 si configura come u<span class=\"_ _0\"></span>n <span class=\"ff6\">contribution benefit <span class=\"_ _0\"></span>plan </span>(piani<span class=\"_ _43\"> </span>a <span class=\"_ _1b\"></span>contributi <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>efiniti)<span class=\"ff6\"> <span class=\"_ _1b\"></span></span>e <span class=\"_ _1b\"></span>viene <span class=\"_ _1a\"></span>contabilizzato <span class=\"_ _1b\"></span>come <span class=\"_ _1a\"></span>costo <span class=\"_ _1b\"></span>nel <span class=\"_ _1b\"></span>periodo <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>maturazione. <span class=\"_ _1b\"></span>Di<span class=\"_ _43\"> </span>fatto, essendo il TFR interamente versato a fondi di previdenza, <span class=\"_ _b\"></span>le societ\u00e0 del Gruppo cui<span class=\"_ _43\"> </span>tale <span class=\"_ _6\"></span>legge <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>applicabile <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>hanno <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _7\"></span>ob<span class=\"_ _0\"></span>blighi <span class=\"_ _6\"></span>verso <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>dipendente <span class=\"_ _6\"></span>nel <span class=\"_ _2\"></span>caso <span class=\"_ _7\"></span>di i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>terruzione<span class=\"_ _43\"> </span>del  rapporto  lavor<span class=\"_ _2\"></span>ativo  per  le <span class=\"_ _c\"> </span>qu<span class=\"_ _0\"></span>ote  di <span class=\"_ _15\"> </span>TFR  m<span class=\"_ _6\"></span>at<span class=\"_ _0\"></span>urate  dopo <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>entrata  i<span class=\"_ _2\"></span>n  vigore  d<span class=\"_ _2\"></span>ella<span class=\"_ _43\"> </span>modifica.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "Opzioni put &amp; call ed earn out<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>debiti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>comprendono <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>miglior <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _0\"></span>degli <span class=\"_ _1a\"></span><span class=\"ff6\">earn<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>out<span class=\"ff1\"> <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span></span></span>put &amp; call<span class=\"ff1\"> <span class=\"_ _2\"></span>stipulati con i <span class=\"_ _2\"></span>soci di mi<span class=\"_ _2\"></span>noranza delle so<span class=\"_ _2\"></span>ciet\u00e0 acquisite. Tali <span class=\"_ _6\"></span>passivit<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _43\"> </span></span>vengono <span class=\"_ _1b\"></span>rimisurate <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>ogni <span class=\"_ _17\"> </span>fine <span class=\"_ _1b\"></span>periodo <span class=\"_ _17\"> </span>e, <span class=\"_ _1b\"></span>ove <span class=\"_ _1b\"></span>necessario, <span class=\"_ _17\"> </span>con <span class=\"_ _1b\"></span>cadenza <span class=\"_ _1b\"></span>infrannuale, <span class=\"_ _17\"> </span><span class=\"ls1a\">o<span class=\"_ _43\"> </span></span>quando si verifica <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>evento che ne prevede la liquidazione e <span class=\"_ _0\"></span>i relativi effetti sono riflessi a<span class=\"_ _43\"> </span>conto <span class=\"_ _13\"></span>economico <span class=\"_ _13\"></span>tra <span class=\"_ _13\"></span>gli <span class=\"_ _b\"></span>on<span class=\"_ _0\"></span>eri <span class=\"_ _b\"></span>o <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>proventi <span class=\"_ _13\"></span>finanziari, <span class=\"_ _13\"></span>unitamente <span class=\"_ _b\"></span>alla <span class=\"_ _1a\"></span>stima <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>costo <span class=\"_ _13\"></span>di<span class=\"_ _43\"> </span>attualizzazione delle citate passivit\u00e0 finanziarie.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "dex:DescriptionOfAccountingPolicyForPutOptionCallEarnOut",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Long Term Incentive Plan<span class=\"_ _43\"> </span>Al <span class=\"_ _13\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>allineare <span class=\"_ _13\"></span>gli <span class=\"_ _1a\"></span>interessi <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>management <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>qu<span class=\"_ _0\"></span>elli <span class=\"_ _13\"></span>degli <span class=\"_ _1a\"></span>azionisti, <span class=\"_ _13\"></span>la <span class=\"_ _1a\"></span>Societ\u00e0 <span class=\"_ _13\"></span>ha<span class=\"_ _43\"> </span>stabilito <span class=\"_ _6\"></span>un piano <span class=\"_ _7\"></span>di ince<span class=\"_ _2\"></span>ntivazione <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>medio e<span class=\"_ _6\"></span> lungo <span class=\"_ _6\"></span>termine <span class=\"_ _2\"></span>che <span class=\"_ _6\"></span>collega <span class=\"_ _2\"></span>la <span class=\"_ _6\"></span>remuneraz<span class=\"_ _0\"></span>ione<span class=\"_ _43\"> </span>ai risultati.<span class=\"_ _43\"> </span>Con <span class=\"_ _17\"> </span>tale <span class=\"_ _1b\"></span>finalit\u00e0 <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>Con<span class=\"_ _0\"></span>siglio <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>Amministrazione <span class=\"_ _1b\"></span>ha <span class=\"_ _17\"> </span>approvato <span class=\"_ _17\"> </span>in <span class=\"_ _1b\"></span>data <span class=\"_ _17\"> </span>9 <span class=\"_ _1b\"></span>maggio <span class=\"_ _17\"> </span>2023,<span class=\"_ _43\"> </span>subordinatamente  all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>avvio  delle <span class=\"_ _a\"> </span>negoziazioni  delle <span class=\"_ _a\"> </span>azioni  della <span class=\"_ _9\"> </span>So<span class=\"_ _0\"></span>ciet\u00e0  nel <span class=\"_ _9\"> </span>mercato<span class=\"_ _43\"> </span>regolamentato <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>Borsa <span class=\"_ _17\"> </span>It<span class=\"_ _0\"></span>aliana, <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>piano <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>incentivazione <span class=\"_ _17\"> </span>rivolto <span class=\"_ _17\"> </span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Amministratore<span class=\"_ _43\"> </span>Delegato e al<span class=\"_ _2\"></span> Consigliere <span class=\"_ _2\"></span>Delegato della Socie<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>\u00e0. Il <span class=\"_ _2\"></span>valore e il <span class=\"_ _6\"></span>ricon<span class=\"_ _0\"></span>oscimento di <span class=\"_ _2\"></span>tale piano<span class=\"_ _43\"> </span>di <span class=\"_ _6\"></span>incentivazione <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>legati <span class=\"_ _6\"></span>all<span class=\"ff5\">\u2019</span>apprezzamento <span class=\"_ _7\"></span>della <span class=\"_ _6\"></span>quot<span class=\"_ _0\"></span>azione <span class=\"_ _7\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>azione <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>Societ\u00e0,<span class=\"_ _43\"> </span>registrato <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _1a\"></span>un <span class=\"_ _1b\"></span>periodo <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>almeno <span class=\"_ _1b\"></span>30 <span class=\"_ _1b\"></span>giorni <span class=\"_ _1b\"></span>consecutivi <span class=\"_ _1a\"></span>sul <span class=\"_ _1b\"></span>mercat<span class=\"_ _0\"></span>o <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>negoziazione<span class=\"_ _43\"> </span>rispetto <span class=\"_ _c\"> </span>al <span class=\"_ _17\"> </span>prezzo <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>IPO, <span class=\"_ _17\"> </span>durante <span class=\"_ _c\"> </span>il <span class=\"_ _17\"> </span>primo <span class=\"_ _17\"> </span>triennio <span class=\"_ _c\"> </span>di <span class=\"_ _17\"> </span>carica <span class=\"_ _c\"> </span>e/o <span class=\"_ _17\"> </span>durante <span class=\"_ _17\"> </span>il <span class=\"_ _c\"> </span>secondo<span class=\"_ _43\"> </span>triennio <span class=\"_ _6\"></span>di carica<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>rinnovo <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>cariche e<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>mancato <span class=\"_ _6\"></span>raggiungimento <span class=\"_ _6\"></span>degli obiettivi<span class=\"_ _43\"> </span>nel <span class=\"_ _6\"></span>corso <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>primo <span class=\"_ _6\"></span>triennio, <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>calcolarsi <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>corrispondersi <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>denaro <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _6\"></span>Societ\u00e0<span class=\"_ _43\"> </span>nel <span class=\"_ _2e\"> </span>corso <span class=\"_ _2f\"> </span>del <span class=\"_ _2e\"> </span>mese <span class=\"_ _2f\"> </span>successivo <span class=\"_ _2e\"> </span>alla <span class=\"_ _2f\"> </span>positiva <span class=\"_ _2e\"> </span>verifica <span class=\"_ _2f\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _2f\"> </span>parte <span class=\"_ _2f\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _2f\"> </span>Consiglio <span class=\"_ _2e\"> </span>di<span class=\"_ _43\"> </span>Amministrazione della avvenuta maturazione dell<span class=\"ff5\">\u2019</span>Incentivo a Lungo Termine.<span class=\"_ _43\"> </span>Il  piano  prevede  il  riconoscimento  di  Euro  5.250  migliaia  in  caso  di  apprezzament<span class=\"_ _2\"></span>o<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>Azione  pari  o<span class=\"_ _2\"></span>  superiore  al <span class=\"_ _15\"> </span>30%  e <span class=\"_ _15\"> </span>fino  al  4<span class=\"_ _2\"></span>9%;  il  riconoscimento <span class=\"_ _15\"> </span>di  un <span class=\"_ _15\"> </span>ulteriore<span class=\"_ _43\"> </span>ammontare  pari <span class=\"_ _a\"> </span>a  Eu<span class=\"_ _0\"></span>ro  3.500  migliaia <span class=\"_ _a\"> </span>in <span class=\"_ _9\"> </span>caso <span class=\"_ _a\"> </span>di <span class=\"_ _9\"> </span>apprezzamento <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Azione  p<span class=\"_ _0\"></span>ari  o<span class=\"_ _43\"> </span>superiore al 50% (per un totale ammontare compl<span class=\"_ _2\"></span>essivo di Euro 8.750 migliaia).<span class=\"_ _43\"> </span>Tale  piano  di  incentivazione <span class=\"_ _a\"> </span>ricade  nel  perimetro  di  applicazione  dello  IAS  19.  Tale<span class=\"_ _43\"> </span>passivit\u00e0 viene<span class=\"_ _2\"></span> ri<span class=\"_ _2\"></span>misurata <span class=\"_ _2\"></span>a ogni<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>fine <span class=\"_ _2\"></span>periodo o<span class=\"_ _2\"></span> q<span class=\"_ _2\"></span>uando si <span class=\"_ _6\"></span>verifica l<span class=\"ff5\">\u2019</span>evento c<span class=\"_ _2\"></span>he n<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>prevede<span class=\"_ _43\"> </span>la <span class=\"_ _1a\"></span>liquidazione <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>i <span class=\"_ _1a\"></span>relativi <span class=\"_ _1a\"></span>effetti <span class=\"_ _1b\"></span>sono <span class=\"_ _1a\"></span>riflessi <span class=\"_ _1b\"></span>a <span class=\"_ _13\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _1a\"></span>economico <span class=\"_ _1a\"></span>tra <span class=\"_ _1b\"></span>i <span class=\"_ _1a\"></span>costi <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>servizi,<span class=\"_ _43\"> </span>rilevando <span class=\"_ _16\"> </span>tra <span class=\"_ _1c\"> </span>gli <span class=\"_ _16\"> </span>inter<span class=\"_ _2\"></span>essi <span class=\"_ _16\"> </span>passivi <span class=\"_ _16\"> </span>la <span class=\"_ _1c\"> </span>componente <span class=\"_ _16\"> </span>finanziaria <span class=\"_ _16\"> </span>relativa <span class=\"_ _16\"> </span>al <span class=\"_ _16\"> </span>costo<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>attualizzazione, oltre alla relativa fiscalit\u00e0 anti<span class=\"_ _2\"></span>cipata.<span class=\"_ _43\"> </span>Nella <span class=\"_ _14\"> </span>determinazione <span class=\"_ _14\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>importo <span class=\"_ _14\"> </span>da <span class=\"_ _18\"> </span>accantonare <span class=\"_ _14\"> </span>per <span class=\"_ _18\"> </span>il <span class=\"_ _14\"> </span>piano <span class=\"_ _14\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _14\"> </span>incentivazione<span class=\"_ _43\"> </span>deliberato da parte del Consiglio di <span class=\"_ _0\"></span>Amministrazio<span class=\"_ _2\"></span>ne, il Gruppo <span class=\"_ _b\"></span>si \u00e8 avvalso di un esperto<span class=\"_ _43\"> </span>indipendente <span class=\"_ _16\"> </span>che <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>det<span class=\"_ _0\"></span>erminato <span class=\"_ _16\"> </span>il <span class=\"_ _1c\"> </span><span class=\"ff6\">fair <span class=\"_ _16\"> </span>value</span> <span class=\"_ _16\"> </span>dello <span class=\"_ _16\"> </span>strumento <span class=\"_ _16\"> </span>che <span class=\"_ _1c\"> </span>\u00e8 <span class=\"_ _16\"> </span>stato<span class=\"_ _43\"> </span>conseguentemente <span class=\"_ _0\"></span>contabilizzato <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>osservanza a <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>anto previsto <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS 19<span class=\"_ _0\"></span>.<span class=\"ff4 fs6\"> <span class=\"_ _0\"></span></span>Alla <span class=\"_ _0\"></span>data<span class=\"_ _43\"> </span>di <span class=\"_ _15\"> </span>valutazione; <span class=\"_ _15\"> </span>la <span class=\"_ _c\"> </span>quantificazione <span class=\"_ _15\"> </span>si <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _15\"> </span>basata <span class=\"_ _15\"> </span>su <span class=\"_ _c\"> </span>alcu<span class=\"_ _0\"></span>ne <span class=\"_ _c\"> </span>b<span class=\"_ _0\"></span>asi <span class=\"_ _c\"> </span>tecniche <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>state<span class=\"_ _43\"> </span>identificate dal perito in concordanza con il mana<span class=\"_ _2\"></span>gement.<span class=\"_ _43\"> </span>La <span class=\"_ _17\"> </span>met<span class=\"_ _0\"></span>odologia <span class=\"_ _17\"> </span>adottata <span class=\"_ _17\"> </span>per <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>stima <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _c\"> </span><span class=\"ff6\">fair <span class=\"_ _17\"> </span>value</span> <span class=\"_ _17\"> </span><span class=\"ff5\">segu<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>l\u2019imp<span class=\"_ _0\"></span>ostazione <span class=\"_ _c\"> </span><span class=\"ff6\">risk <span class=\"_ _17\"> </span>neutral<span class=\"_ _43\"> </span></span></span>tipicamente u<span class=\"_ _2\"></span>tilizzata <span class=\"_ _2\"></span>nella valu<span class=\"_ _2\"></span>tazione di <span class=\"_ _6\"></span>questi strumenti. <span class=\"_ _6\"></span>Per la <span class=\"_ _2\"></span>determinazione <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>stati <span class=\"_ _6\"></span>utilizzati <span class=\"_ _7\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ati <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>mercato <span class=\"_ _6\"></span>rilevati <span class=\"_ _7\"></span>alla <span class=\"_ _6\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>dalla <span class=\"_ _6\"></span>piattaforma<span class=\"_ _43\"> </span></span>\u201c<span class=\"ff1\">Eikon <span class=\"_ _b\"></span>Refinitiv</span>\u201d<span class=\"ff1\">. <span class=\"_ _b\"></span>La <span class=\"_ _b\"></span>definizione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Premio <span class=\"_ _b\"></span>LTI <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>st<span class=\"_ _0\"></span>ata <span class=\"_ _b\"></span>misurata <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>tilizzando <span class=\"_ _b\"></span>la<span class=\"_ _43\"> </span></span>simulazione s<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ocastica <span class=\"_ _2\"></span>con <span class=\"_ _6\"></span>il Metodo <span class=\"_ _6\"></span>Monte Carlo <span class=\"_ _7\"></span>ch<span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>opportune <span class=\"_ _2\"></span>ipotesi, <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>a<span class=\"_ _43\"> </span>consentito <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>efinire <span class=\"_ _13\"></span>un <span class=\"_ _1b\"></span>consistente <span class=\"_ _1a\"></span>numero <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>scenari <span class=\"_ _1a\"></span>alternativi <span class=\"_ _1a\"></span>nell\u2019arco <span class=\"_ _1a\"></span>temporale<span class=\"_ _43\"> </span>considerato. <span class=\"_ _17\"> </span>In <span class=\"_ _1b\"></span>particolare, <span class=\"_ _1b\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _1b\"></span>ogni <span class=\"_ _17\"> </span>scenario <span class=\"_ _17\"> </span>la <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span><span class=\"ff5\">roiezione <span class=\"_ _1b\"></span>del <span class=\"_ _17\"> </span>prezzo <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ell\u2019azione <span class=\"_ _1b\"></span>viene<span class=\"_ _43\"> </span></span>effettuata <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>partire <span class=\"_ _19\"> </span>dal <span class=\"_ _19\"> </span>valore <span class=\"_ _14\"> </span>i<span class=\"_ _2\"></span>niziale, <span class=\"_ _19\"> </span>secondo <span class=\"_ _19\"> </span>un <span class=\"_ _14\"> </span>m<span class=\"_ _2\"></span>oto <span class=\"_ _19\"> </span>geometrico <span class=\"_ _19\"> </span>Browniano.<span class=\"_ _43\"> </span>Successivamente, <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _13\"></span>ciascun <span class=\"_ _1a\"></span>scenario <span class=\"_ _1a\"></span>simulato <span class=\"_ _13\"></span>alimentando <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>modello <span class=\"_ _13\"></span>valut<span class=\"_ _0\"></span>ativo, <span class=\"_ _13\"></span>si <span class=\"_ _1a\"></span>\u00e8<span class=\"_ _43\"> </span>provveduto <span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>stimare l\u2019<span class=\"ff1\">a</span>pprezzamento <span class=\"_ _6\"></span>dell\u2019<span class=\"ff1\">azione <span class=\"_ _6\"></span>e di <span class=\"_ _6\"></span>conseguenza <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span>relativo P<span class=\"_ _2\"></span>remio <span class=\"_ _2\"></span>LTI;<span class=\"_ _43\"> </span></span>si proce<span class=\"_ _2\"></span>de quin<span class=\"_ _2\"></span>di ad <span class=\"_ _6\"></span>attualizzare ciascun <span class=\"_ _6\"></span>valore sti<span class=\"_ _2\"></span>mato tramite<span class=\"_ _2\"></span> i <span class=\"_ _6\"></span>tassi <span class=\"ff6\">risk free</span> <span class=\"_ _6\"></span>della curva<span class=\"_ _43\"> </span>Interest <span class=\"_ _6\"></span>Rate S<span class=\"_ _2\"></span>wap <span class=\"_ _6\"></span>EUR <span class=\"_ _2\"></span>(pari <span class=\"_ _6\"></span>a 2,<span class=\"_ _2\"></span>207%) <span class=\"_ _6\"></span>determinando <span class=\"_ _2\"></span>il <span class=\"_ _6\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air <span class=\"_ _6\"></span>value<span class=\"ff1\"> <span class=\"_ _6\"></span>complessivo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>Premio<span class=\"_ _43\"> </span></span></span>LTI alla data di valutazione come media dei <span class=\"ff6\">payoff</span> scontati di tutti gli scenari.<span class=\"_ _43\"> </span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _6\"></span>2024 il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _6\"></span>accanton<span class=\"_ _0\"></span>ato <span class=\"_ _6\"></span>un i<span class=\"_ _6\"></span>mp<span class=\"_ _0\"></span>orto <span class=\"_ _6\"></span>pari a <span class=\"_ _6\"></span>Euro 343 <span class=\"_ _6\"></span>migliaia isc<span class=\"_ _2\"></span>ritto<span class=\"_ _43\"> </span>a conto economico, oltre alla relativa fiscalit\u00e0 anticipata pari a Euro <span class=\"ls7\">82</span> migliaia.<span class=\"_ _43\"> </span>Pagamenti basati su azioni<span class=\"_ _43\"> </span>Alcuni <span class=\"_ _6\"></span>dipendenti <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>(inclusi <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>dirigenti) <span class=\"_ _6\"></span>ricevon<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>parte <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _6\"></span>remunerazione <span class=\"_ _6\"></span>sotto<span class=\"_ _43\"> </span>forma <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>basati <span class=\"_ _b\"></span>su <span class=\"_ _0\"></span>azioni; <span class=\"_ _b\"></span>pertanto, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipendenti <span class=\"_ _0\"></span>prestano <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>in <span class=\"_ _b\"></span>cambio di<span class=\"_ _43\"> </span>azioni.<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>operazioni <span class=\"_ _b\"></span>regolate <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>strumenti <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>capitale <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>determinato <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _1a\"></span><span class=\"ff6\">fair <span class=\"_ _13\"></span>value<span class=\"_ _43\"> </span></span>alla <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _19\"> </span>in <span class=\"_ _10\"> </span>cui <span class=\"_ _19\"> </span>l\u2019assegnazione <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _19\"> </span>effettuata <span class=\"_ _10\"> </span>utilizzando <span class=\"_ _19\"> </span>un <span class=\"_ _10\"> </span>metod<span class=\"_ _0\"></span>o <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>valutazione<span class=\"_ _43\"> </span>appropriato. <span class=\"_ _1b\"></span>Tale <span class=\"_ _17\"> </span>costo, <span class=\"_ _1b\"></span>assieme <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>corrispondente <span class=\"_ _1b\"></span>incremento <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>patrimonio <span class=\"_ _1b\"></span>netto, <span class=\"_ _1b\"></span>\u00e8<span class=\"_ _43\"> </span>rilevato <span class=\"_ _13\"></span>tra <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>costi <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>per<span class=\"_ _0\"></span>sonale <span class=\"_ _b\"></span>lu<span class=\"_ _0\"></span>ngo <span class=\"_ _13\"></span>il <span class=\"_ _b\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>soddisfatte <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>condizi<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>relative <span class=\"_ _1a\"></span>al <span class=\"_ _1a\"></span>raggiungimento <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>obiettivi <span class=\"_ _1a\"></span>e/o <span class=\"_ _1a\"></span>alla <span class=\"_ _13\"></span>prestazione <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>servizio. <span class=\"_ _13\"></span>I <span class=\"_ _1a\"></span>costi <span class=\"_ _1a\"></span>cumulati<span class=\"_ _43\"> </span>rilevati <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>fronte <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tali <span class=\"_ _13\"></span>operazioni <span class=\"_ _13\"></span>alla <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _b\"></span>di <span class=\"_ _1a\"></span>chiusura <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>ogni <span class=\"_ _13\"></span>esercizio <span class=\"_ _13\"></span>fino <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>di<span class=\"_ _43\"> </span>maturazione <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>commisurati <span class=\"_ _b\"></span>alla <span class=\"_ _13\"></span>scadenza <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>periodo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>maturaz<span class=\"_ _0\"></span>ione <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>alla <span class=\"_ _b\"></span>migliore<span class=\"_ _43\"> </span>stima del <span class=\"_ _0\"></span>numero di st<span class=\"_ _0\"></span>rumenti partecipativi che verranno <span class=\"_ _0\"></span>effettivamente a maturaz<span class=\"_ _0\"></span>ione.<span class=\"_ _43\"> </span>Il c<span class=\"_ _2\"></span>osto o <span class=\"_ _6\"></span>ricavo <span class=\"_ _2\"></span>nel pr<span class=\"_ _2\"></span>ospetto <span class=\"_ _2\"></span>dell\u2019utile/(perdita) <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>\u2019esercizio <span class=\"_ _6\"></span>rappresenta la <span class=\"_ _6\"></span>variazione del<span class=\"_ _43\"> </span>costo cumulato rilevato all\u2019inizio e alla fine dell\u2019e<span class=\"ff1\">sercizio.<span class=\"_ _43\"> </span></span>Le <span class=\"_ _b\"></span>condizioni <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>servizio <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>erformance <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>vengono <span class=\"_ _b\"></span>prese <span class=\"_ _b\"></span>in <span class=\"_ _13\"></span>considerazione <span class=\"_ _b\"></span>quanto<span class=\"_ _43\"> </span>viene <span class=\"_ _0\"></span>definito <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span><span class=\"ff6\">fair <span class=\"_ _b\"></span>value</span> <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>piano <span class=\"_ _b\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>assegnazione. <span class=\"_ _b\"></span>Si t<span class=\"_ _0\"></span>iene, <span class=\"_ _0\"></span>per\u00f2, <span class=\"_ _b\"></span>conto <span class=\"_ _0\"></span>della<span class=\"_ _43\"> </span>probabilit\u00e0 <span class=\"_ _1b\"></span>che <span class=\"_ _1a\"></span>queste <span class=\"_ _1b\"></span>condizioni <span class=\"_ _1b\"></span>vengano <span class=\"_ _1a\"></span>soddisfatte <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>efinire <span class=\"_ _1a\"></span>la <span class=\"_ _1b\"></span>miglior <span class=\"_ _1b\"></span>stima <span class=\"_ _1a\"></span>del<span class=\"_ _43\"> </span>numero di <span class=\"_ _0\"></span>strumenti di capitale che arriveranno a <span class=\"_ _0\"></span>maturazione. Le condizioni di <span class=\"_ _0\"></span>mercato<span class=\"_ _43\"> </span>sono <span class=\"_ _b\"></span>riflesse <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span><span class=\"ff6\">fair <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue</span> <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>assegn<span class=\"_ _0\"></span>azione. <span class=\"_ _0\"></span>Qua<span class=\"_ _0\"></span>lsiasi <span class=\"_ _0\"></span>altra <span class=\"_ _b\"></span>condizione <span class=\"_ _b\"></span>legata <span class=\"_ _b\"></span>al<span class=\"_ _43\"> </span>piano, <span class=\"_ _1b\"></span>che <span class=\"_ _1b\"></span>non <span class=\"_ _1b\"></span>comporti <span class=\"_ _1b\"></span><span class=\"ff5\">un\u2019obbl<span class=\"_ _0\"></span>igazione</span> <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>servizio, <span class=\"_ _1b\"></span>non <span class=\"_ _1b\"></span>viene <span class=\"_ _1b\"></span>considerata <span class=\"_ _1b\"></span>come <span class=\"_ _1b\"></span>una<span class=\"_ _43\"> </span>condizione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>maturazione. <span class=\"_ _b\"></span>Le <span class=\"_ _b\"></span>condizioni <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>non <span class=\"_ _b\"></span>maturazione <span class=\"_ _b\"></span>sono <span class=\"_ _0\"></span>riflesse <span class=\"_ _b\"></span>nel <span class=\"_ _13\"></span><span class=\"ff6\">fair <span class=\"_ _b\"></span>value<span class=\"_ _43\"> </span></span>nel <span class=\"_ _13\"></span>piano <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>comport<span class=\"_ _0\"></span>ano <span class=\"_ _b\"></span>l\u2019immediat<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contab<span class=\"_ _0\"></span>ilizzazione <span class=\"_ _b\"></span>del <span class=\"_ _1a\"></span>costo <span class=\"_ _b\"></span>del <span class=\"_ _1a\"></span>piano, <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>meno <span class=\"_ _13\"></span>che<span class=\"_ _43\"> </span>non vi siano anche delle condizioni di servizio o di performance. Nessun <span class=\"_ _1a\"></span>costo <span class=\"_ _13\"></span>viene <span class=\"_ _1a\"></span>rilevato <span class=\"_ _13\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>i <span class=\"_ _1a\"></span>diritti <span class=\"_ _13\"></span>che <span class=\"_ _1a\"></span>non <span class=\"_ _13\"></span>arrivan<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>a <span class=\"_ _1a\"></span>maturazione <span class=\"_ _1a\"></span>in <span class=\"_ _13\"></span>quanto <span class=\"_ _1a\"></span>non<span class=\"_ _43\"> </span>vengono <span class=\"_ _10\"> </span>soddisfatte <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>condizioni <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>performance. <span class=\"_ _f\"> </span>Quando <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>d<span class=\"_ _0\"></span>iritti <span class=\"_ _f\"> </span>includono <span class=\"_ _10\"> </span>una<span class=\"_ _43\"> </span>condizione <span class=\"_ _0\"></span>di mercato <span class=\"_ _0\"></span>o a <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na condiz<span class=\"_ _0\"></span>ione di <span class=\"_ _0\"></span>non mat<span class=\"_ _0\"></span>urazione, questi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>trattati come<span class=\"_ _43\"> </span>se <span class=\"_ _b\"></span>fossero <span class=\"_ _b\"></span>maturat<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>indipendentemente <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>fatto <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>condiz<span class=\"_ _0\"></span>ioni <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>mercato <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>altre<span class=\"_ _43\"> </span>condizioni <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>non <span class=\"_ _13\"></span>maturazione <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>soggiogano <span class=\"_ _13\"></span>siano <span class=\"_ _b\"></span>rispettate <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>meno, <span class=\"_ _b\"></span>fermo <span class=\"_ _13\"></span>restando<span class=\"_ _43\"> </span>che tutte le altre condizioni di performance devo<span class=\"_ _2\"></span>no essere soddisfatte.<span class=\"_ _43\"> </span>Se <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>condizioni <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>piano <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _b\"></span>modificate, <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>costo <span class=\"_ _b\"></span>minimo <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>rilevare <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span><span class=\"ff6\">fair <span class=\"_ _b\"></span>value<span class=\"_ _43\"> </span></span>alla data <span class=\"_ _0\"></span>di assegnazione in <span class=\"_ _0\"></span>assenza della <span class=\"_ _0\"></span>modifica del p<span class=\"_ _0\"></span>iano s<span class=\"_ _0\"></span>tesso, <span class=\"_ _0\"></span>nel presupposto che<span class=\"_ _43\"> </span>le <span class=\"_ _c\"> </span>condizioni <span class=\"_ _c\"> </span>originali <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>piano <span class=\"_ _c\"> </span>siano <span class=\"_ _15\"> </span>soddisfatte. <span class=\"_ _17\"> </span>Inoltre, <span class=\"_ _c\"> </span>si <span class=\"_ _c\"> </span>rileva <span class=\"_ _c\"> </span>un <span class=\"_ _c\"> </span>costo <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _17\"> </span>ogn<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>modifica <span class=\"_ _1a\"></span>che <span class=\"_ _1a\"></span>porti <span class=\"_ _1a\"></span>un <span class=\"_ _1a\"></span>aumento <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span><span class=\"ff6\">fair <span class=\"_ _13\"></span>value</span> <span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>otale <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>iano <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>agamento, <span class=\"_ _1a\"></span>o <span class=\"_ _1a\"></span>che <span class=\"_ _13\"></span>sia<span class=\"_ _43\"> </span>comunque <span class=\"_ _0\"></span>favorevole <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>dipendenti; <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>valu<span class=\"_ _0\"></span>tato <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>di<span class=\"_ _43\"> </span>modifica. <span class=\"_ _c\"> </span>Qua<span class=\"_ _0\"></span>ndo <span class=\"_ _c\"> </span>un <span class=\"_ _15\"> </span>piano <span class=\"_ _c\"> </span>viene <span class=\"_ _15\"> </span>cancellato <span class=\"_ _c\"> </span>dall\u2019entit\u00e0 <span class=\"_ _c\"> </span>o <span class=\"_ _15\"> </span>dalla <span class=\"_ _c\"> </span>controparte, <span class=\"_ _15\"> </span>qualsiasi<span class=\"_ _43\"> </span>elemento <span class=\"_ _c\"> </span>rimanente <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span><span class=\"ff6\">fair <span class=\"_ _c\"> </span>value</span> <span class=\"_ _c\"> </span>del <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>iano <span class=\"_ _c\"> </span>viene <span class=\"_ _17\"> </span>spesato <span class=\"_ _c\"> </span>immediatamente <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>conto<span class=\"_ _43\"> </span>economico.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Utile per azione<span class=\"_ _43\"> </span>L\u2019utile <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>az<span class=\"_ _0\"></span>ione <span class=\"_ _b\"></span>viene <span class=\"_ _b\"></span>calcolato <span class=\"_ _13\"></span>dividendo <span class=\"_ _b\"></span>l\u2019utile <span class=\"_ _b\"></span>attribuibile <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ossessori <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>strumenti<span class=\"_ _43\"> </span>ordinari <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>dall\u2019entit\u00e0 <span class=\"_ _b\"></span>capogruppo <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>med<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>ponderata <span class=\"_ _b\"></span>delle <span class=\"_ _0\"></span>azioni <span class=\"_ _b\"></span>ordinarie<span class=\"_ _43\"> </span>in circolazione durante l\u2019esercizio.<span class=\"_ _43\"> </span>L\u2019utile <span class=\"_ _15\"> </span>per <span class=\"_ _c\"> </span>azione <span class=\"_ _15\"> </span>diluito <span class=\"_ _c\"> </span>viene <span class=\"_ _15\"> </span>calcolato <span class=\"_ _c\"> </span>dividendo <span class=\"_ _15\"> </span>l\u2019utile <span class=\"_ _c\"> </span>attribuibile <span class=\"_ _c\"> </span>ai <span class=\"_ _15\"> </span>possessori <span class=\"_ _c\"> </span>di<span class=\"_ _43\"> </span>strumenti <span class=\"_ _14\"> </span>ordinari <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>capitale <span class=\"_ _14\"> </span>(ag<span class=\"_ _2\"></span>giustato <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span>interessenze <span class=\"_ _14\"> </span>in <span class=\"_ _19\"> </span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _14\"> </span>privilegiate<span class=\"_ _43\"> </span>convertibili) <span class=\"_ _f\"> </span>per <span class=\"_ _10\"> </span>la <span class=\"_ _f\"> </span>media <span class=\"_ _10\"> </span>ponderata <span class=\"_ _f\"> </span>delle <span class=\"_ _10\"> </span>azioni <span class=\"_ _f\"> </span>ordinarie <span class=\"_ _10\"> </span>in <span class=\"_ _f\"> </span>circolazione <span class=\"_ _f\"> </span>durante<span class=\"_ _43\"> </span>l\u2019eserci<span class=\"ff1\">zio pi\u00f9 la media<span class=\"_ _2\"></span> ponderata delle azioni ord<span class=\"_ _2\"></span>inarie che potrebbero essere emesse<span class=\"_ _2\"></span> al<span class=\"_ _43\"> </span></span>momento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>conversione <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>azioni <span class=\"_ _b\"></span>ordinarie <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>tutte <span class=\"_ _0\"></span>le <span class=\"_ _b\"></span>potenziali <span class=\"_ _b\"></span>azioni <span class=\"_ _0\"></span>ordinarie <span class=\"_ _b\"></span>con<span class=\"_ _43\"> </span>effetto diluitivo.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Iscrizione dei ricavi e dei proventi a conto economico<span class=\"_ _43\"> </span>La voce \u201cRicavi\u201d c<span class=\"_ _2\"></span>omprende i c<span class=\"_ _2\"></span>orrispettivi per ve<span class=\"_ _2\"></span>ndite di beni <span class=\"_ _2\"></span>a clienti <span class=\"_ _2\"></span>e per <span class=\"_ _2\"></span>prestazioni di<span class=\"_ _43\"> </span>servizi.<span class=\"_ _43\"> </span>I <span class=\"_ _1b\"></span>ricavi <span class=\"_ _1a\"></span>rappre<span class=\"_ _0\"></span>sentano <span class=\"_ _1a\"></span>il <span class=\"_ _1b\"></span>corrispettivo <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>cui <span class=\"_ _1a\"></span>si <span class=\"_ _1b\"></span>ha <span class=\"_ _1b\"></span>diritto <span class=\"_ _1a\"></span>in <span class=\"_ _1b\"></span>cambio <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>trasferimento <span class=\"_ _1a\"></span>al<span class=\"_ _43\"> </span>cliente <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>beni <span class=\"_ _6\"></span>e/o <span class=\"_ _6\"></span>servizi <span class=\"_ _6\"></span>promessi, <span class=\"_ _6\"></span>esclusi <span class=\"_ _6\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _7\"></span>riscossi <span class=\"_ _6\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>conto <span class=\"_ _7\"></span>di <span class=\"_ _2\"></span>terzi. <span class=\"_ _6\"></span>Il <span class=\"_ _6\"></span>Gruppo<span class=\"_ _43\"> </span>rileva <span class=\"_ _f\"> </span>i <span class=\"_ _10\"> </span>ricavi <span class=\"_ _f\"> </span>quando <span class=\"_ _f\"> </span>adempie <span class=\"_ _10\"> </span>l<span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _f\"> </span>prevista <span class=\"_ _f\"> </span>dal <span class=\"_ _10\"> </span>contratto, <span class=\"_ _f\"> </span>ossia <span class=\"_ _10\"> </span>quando<span class=\"_ _43\"> </span>trasferisce al cliente il controllo dei beni o dei servizi.<span class=\"_ _43\"> </span>Sulla  base  del  modell<span class=\"_ _2\"></span>o  a  cinque  fasi  introdotto  dall<span class=\"ff5\">\u2019</span>IFRS  15,  il<span class=\"_ _2\"></span>  Gruppo  procede  alla<span class=\"_ _43\"> </span>rilevazione dei ricavi nel momento in cui risultino soddisfatti i segue<span class=\"_ _2\"></span>nti criteri:<span class=\"_ _43\"> </span>1)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">le <span class=\"_ _1a\"></span>parti <span class=\"_ _13\"></span>hanno <span class=\"_ _b\"></span>ap<span class=\"_ _0\"></span>provato <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>contratto <span class=\"_ _13\"></span>(per <span class=\"_ _13\"></span>iscritto, <span class=\"_ _13\"></span>oralmente <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>rispetto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>altre<span class=\"_ _43\"> </span></span></span>pratiche <span class=\"_ _19\"> </span>commerciali <span class=\"_ _10\"> </span>abituali) <span class=\"_ _10\"> </span>e <span class=\"_ _19\"> </span>si <span class=\"_ _10\"> </span>sono <span class=\"_ _19\"> </span>impegnate <span class=\"_ _10\"> </span>a <span class=\"_ _19\"> </span>adempiere <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>rispettive<span class=\"_ _43\"> </span>obbligazioni; <span class=\"_ _7\"></span>esiste <span class=\"_ _6\"></span>quindi <span class=\"_ _6\"></span>un <span class=\"_ _7\"></span>accord<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>tra <span class=\"_ _6\"></span>le <span class=\"_ _7\"></span>parti <span class=\"_ _6\"></span>che <span class=\"_ _7\"></span>crea <span class=\"_ _6\"></span>diritti <span class=\"_ _6\"></span>e <span class=\"_ _7\"></span>obbligazioni <span class=\"_ _6\"></span>esigibili<span class=\"_ _43\"> </span>a prescindere dalla forma con la quale tale accor<span class=\"_ _2\"></span>do viene manifestato;<span class=\"_ _43\"> </span>2)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">i <span class=\"_ _b\"></span>diritti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>ciascuna <span class=\"_ _b\"></span>delle <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>quanto <span class=\"_ _0\"></span>riguarda <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>beni <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>servizi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rasferire <span class=\"_ _0\"></span>sono<span class=\"_ _43\"> </span></span></span>individuati;<span class=\"_ _43\"> </span>3)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">le condizioni di pagamento dei beni o servizi da trasferire sono identificate;<span class=\"_ _43\"> </span></span></span>4)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">il contratto ha sostanza commerciale; ed<span class=\"_ _43\"> </span></span></span>5)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff1\">\u00e8 probabile che il Gr<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ppo ricever\u00e0 il <span class=\"_ _2\"></span>corrispettivo a <span class=\"_ _2\"></span>cui avr\u00e0 diri<span class=\"_ _2\"></span>tto in cambio <span class=\"_ _2\"></span>dei beni<span class=\"_ _43\"> </span></span></span>o servizi che saranno trasferiti al cliente.<span class=\"_ _43\"> </span>Se <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>corrispettivo <span class=\"_ _b\"></span>promesso <span class=\"_ _13\"></span>nel <span class=\"_ _b\"></span>contratto <span class=\"_ _13\"></span>include <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>importo <span class=\"_ _b\"></span>variabile, <span class=\"_ _13\"></span>il <span class=\"_ _b\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _13\"></span>stima<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>importo <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>corrispettivo <span class=\"_ _1a\"></span>al <span class=\"_ _1a\"></span>quale <span class=\"_ _1a\"></span>avr\u00e0 <span class=\"_ _1a\"></span>diritto <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>cambio <span class=\"_ _1b\"></span><span class=\"ls10\">de</span>l <span class=\"_ _13\"></span>trasferimento <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _13\"></span>beni <span class=\"_ _1a\"></span>al<span class=\"_ _43\"> </span>cliente.<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>ricavi <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>contratti <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>client<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>rilevati <span class=\"_ _13\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _13\"></span>del <span class=\"_ _b\"></span>trasferimento <span class=\"_ _b\"></span>temporale <span class=\"_ _b\"></span>del<span class=\"_ _43\"> </span>controllo <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>ben<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>e/o <span class=\"_ _b\"></span>dei <span class=\"_ _b\"></span>servizi <span class=\"_ _b\"></span>al <span class=\"_ _13\"></span>cliente. <span class=\"_ _b\"></span>Nel <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>trasferimento <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>controllo<span class=\"_ _43\"> </span>avvenga <span class=\"_ _b\"></span>man <span class=\"_ _13\"></span>mano <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>bene <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>costruito <span class=\"_ _b\"></span>o <span class=\"_ _13\"></span>che <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>servizi <span class=\"_ _b\"></span>vengono <span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>si, <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>ricavi <span class=\"_ _b\"></span>vengono<span class=\"_ _43\"> </span>rilevati <span class=\"_ _b\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff6\">over <span class=\"_ _b\"></span>time</span>\u201d, <span class=\"_ _b\"></span>ossia <span class=\"_ _b\"></span>con <span class=\"_ _13\"></span>l\u2019<span class=\"ff1\">avanzamento <span class=\"_ _b\"></span>graduale <span class=\"_ _b\"></span>delle <span class=\"_ _13\"></span>attivit\u00e0; <span class=\"_ _b\"></span>nel <span class=\"_ _b\"></span>caso, <span class=\"_ _b\"></span>invece, <span class=\"_ _b\"></span>in<span class=\"_ _43\"> </span></span>cui il <span class=\"_ _2\"></span>trasferimento del <span class=\"_ _2\"></span>controllo n<span class=\"_ _2\"></span>on avvenga ma<span class=\"_ _2\"></span>n mano c<span class=\"_ _2\"></span>he il <span class=\"_ _6\"></span>bene \u00e8 costruito <span class=\"_ _2\"></span>o i <span class=\"_ _2\"></span>servizi<span class=\"_ _43\"> </span>vengono  resi,  i  ricavi <span class=\"_ _15\"> </span>vengono  rilevati <span class=\"_ _15\"> </span>\u201c<span class=\"ff6\">at  a  point  in  time</span>\u201d,  ossia  al<span class=\"_ _2\"></span>  momento  della<span class=\"_ _43\"> </span>consegna <span class=\"_ _0\"></span>finale del b<span class=\"_ _0\"></span>ene o <span class=\"_ _0\"></span>al completamento <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>erogazione <span class=\"_ _0\"></span>delle prestazioni <span class=\"_ _0\"></span>di servizi.<span class=\"_ _43\"> </span>Per <span class=\"_ _1a\"></span>valutare <span class=\"_ _1a\"></span>l<span class=\"ff5\">\u2019avanzamento <span class=\"_ _1a\"></span>delle <span class=\"_ _1a\"></span>commesse <span class=\"_ _13\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff6\">over <span class=\"_ _1a\"></span>time</span>\u201d, <span class=\"_ _1a\"></span>la <span class=\"_ _1a\"></span>Societ\u00e0 <span class=\"_ _1a\"></span>ha <span class=\"_ _1a\"></span>scelto <span class=\"_ _13\"></span>il <span class=\"_ _1b\"></span>criterio<span class=\"_ _43\"> </span></span>della percentuale di avan<span class=\"_ _2\"></span>zamento valutata con la <span class=\"_ _2\"></span>metodologia del <span class=\"ff6\">cost to cost</span>. Quando \u00e8<span class=\"_ _43\"> </span>probabile  c<span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>totale <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>costi <span class=\"_ _15\"> </span>di  c<span class=\"_ _2\"></span>ommessa <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>vita <span class=\"_ _15\"> </span>intera <span class=\"_ _15\"> </span>superi <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>totale <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>ei  ricavi<span class=\"_ _43\"> </span>corrispondenti <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>vita <span class=\"_ _17\"> </span>intera, <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>perdita <span class=\"_ _17\"> </span>potenziale <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>rilevata <span class=\"_ _17\"> </span>immediatamente <span class=\"_ _17\"> </span>a <span class=\"_ _c\"> </span>conto<span class=\"_ _43\"> </span>economico.<span class=\"_ _43\"> </span>I <span class=\"_ _11\"> </span>contributi <span class=\"_ _11\"> </span>in <span class=\"_ _f\"> </span>conto <span class=\"_ _11\"> </span>capitale <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>conto <span class=\"_ _f\"> </span>esercizio <span class=\"_ _a\"> </span>sono <span class=\"_ _f\"> </span>rilevati <span class=\"_ _11\"> </span>quando <span class=\"_ _11\"> </span>sussiste <span class=\"_ _11\"> </span>la<span class=\"_ _43\"> </span>ragionevole <span class=\"_ _c\"> </span>certezza <span class=\"_ _15\"> </span>ch<span class=\"_ _2\"></span>e <span class=\"_ _c\"> </span>essi <span class=\"_ _15\"> </span>saranno <span class=\"_ _c\"> </span>ricevuti <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>le <span class=\"_ _15\"> </span>condizioni <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>essi <span class=\"_ _15\"> </span>riferite <span class=\"_ _c\"> </span>risultano<span class=\"_ _43\"> </span>soddisfatte. <span class=\"_ _17\"> </span>Nel <span class=\"_ _1b\"></span>caso <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _1b\"></span>contributi <span class=\"_ _1b\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _1b\"></span>conto <span class=\"_ _17\"> </span>capitale <span class=\"_ _1b\"></span>il <span class=\"_ _17\"> </span>relativo <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>nominale<span class=\"_ _b\"></span> <span class=\"_ _1b\"></span>viene<span class=\"_ _43\"> </span>sospeso <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>ed \u00e8 <span class=\"_ _b\"></span>accreditato a <span class=\"_ _0\"></span>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=\"_ _43\"> </span>delle attivit\u00e0 a cui si riferiscono.<span class=\"_ _43\"> </span>I contributi in conto esercizio vengono rilevati con un <span class=\"_ _0\"></span>criterio sistematico negli esercizi in<span class=\"_ _43\"> </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=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "Costi e spese<span class=\"_ _43\"> </span>I <span class=\"_ _1b\"></span>costi <span class=\"_ _17\"> </span>sono <span class=\"_ _1b\"></span>riconosciuti <span class=\"_ _1b\"></span>a <span class=\"_ _17\"> </span>conto <span class=\"_ _1b\"></span>economico <span class=\"_ _17\"> </span>quando <span class=\"_ _1b\"></span>relativi <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>beni <span class=\"_ _17\"> </span>e <span class=\"_ _1b\"></span>servizi <span class=\"_ _1b\"></span>venduti <span class=\"_ _1b\"></span>o<span class=\"_ _43\"> </span>consumati <span class=\"_ _f\"> </span>nel <span class=\"_ _f\"> </span>periodo <span class=\"_ _f\"> </span>o <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _11\"> </span>rip<span class=\"_ _0\"></span>artizione <span class=\"_ _11\"> </span>sistematica <span class=\"_ _f\"> </span>ovvero <span class=\"_ _f\"> </span>quando <span class=\"_ _11\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _f\"> </span>si <span class=\"_ _11\"> </span>possa<span class=\"_ _43\"> </span>identificare l<span class=\"ff5\">\u2019</span>utilit\u00e0 futura degli stessi.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Dividendi, proventi e oneri di na<span class=\"_ _2\"></span>tura finanziaria<span class=\"_ _43\"> </span>I <span class=\"_ _6\"></span>dividendi <span class=\"_ _6\"></span>distribuiti <span class=\"_ _6\"></span>costituiscono <span class=\"_ _2\"></span>movimento <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _7\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui s<span class=\"_ _6\"></span>on<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>approvati dall<span class=\"ff5\">\u2019</span>Assemblea degli Azionisti.<span class=\"_ _43\"> </span>I <span class=\"_ _f\"> </span>dividendi <span class=\"_ _f\"> </span>ricevuti <span class=\"_ _11\"> </span>sono <span class=\"_ _f\"> </span>rilevati <span class=\"_ _11\"> </span>quando <span class=\"_ _f\"> </span>sorge <span class=\"_ _f\"> </span>il <span class=\"_ _11\"> </span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _11\"> </span>del <span class=\"_ _f\"> </span>Gruppo <span class=\"_ _11\"> </span>a <span class=\"_ _f\"> </span>riceverne <span class=\"_ _f\"> </span>il<span class=\"_ _43\"> </span>pagamento.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "I <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>roventi <span class=\"_ _c\"> </span>e <span class=\"_ _15\"> </span>gli <span class=\"_ _c\"> </span>oneri <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>natura <span class=\"_ _c\"> </span>finanziaria <span class=\"_ _15\"> </span>sono <span class=\"_ _c\"> </span>riconosciuti <span class=\"_ _15\"> </span>in<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>base <span class=\"_ _c\"> </span>alla <span class=\"_ _15\"> </span>competenza<span class=\"_ _43\"> </span>temporale.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Imposte sul reddito<span class=\"_ _43\"> </span>Le imposte del periodo rappresentano la somma delle imposte correnti e differite.<span class=\"_ _43\"> </span>Le imposte corr<span class=\"_ _2\"></span>enti sono <span class=\"_ _2\"></span>basate sul <span class=\"_ _2\"></span>risultato imponibile <span class=\"_ _2\"></span>del periodo. Il <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>ddito <span class=\"_ _2\"></span>imponibile<span class=\"_ _43\"> </span>differisce dal risultato riportato nel conto economico poich\u00e9 esclude componenti positivi<span class=\"_ _43\"> </span>e <span class=\"_ _2\"></span>negativi <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>saranno <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>assabili <span class=\"_ _6\"></span>o deducibili <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>altri <span class=\"_ _6\"></span>esercizi ed <span class=\"_ _2\"></span>esclude <span class=\"_ _2\"></span>inoltre <span class=\"_ _6\"></span>voci che <span class=\"_ _6\"></span>non<span class=\"_ _43\"> </span>saranno mai <span class=\"_ _0\"></span>tassabili o <span class=\"_ _0\"></span>deducibili. La <span class=\"_ _0\"></span>passivit\u00e0 per imposte <span class=\"_ _0\"></span>correnti \u00e8 calcolata <span class=\"_ _0\"></span>seguendo<span class=\"_ _43\"> </span>le norme fiscali in vigore alla data di bilancio.<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _1b\"></span>differite <span class=\"_ _17\"> </span>sono <span class=\"_ _1b\"></span>le <span class=\"_ _17\"> </span>imposte <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>ci <span class=\"_ _17\"> </span>si <span class=\"_ _1b\"></span>aspetta <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>pagare <span class=\"_ _17\"> </span>o <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>recuperare <span class=\"_ _17\"> </span>sulle<span class=\"_ _43\"> </span>differenze temporanee fra il <span class=\"_ _0\"></span>valore contabile delle attivit\u00e0 e delle passivit\u00e0 d<span class=\"_ _0\"></span>i bilancio e il<span class=\"_ _43\"> </span>corrispondente valore f<span class=\"_ _0\"></span>iscale. Le passivit\u00e0 fiscali differ<span class=\"_ _0\"></span>ite sono genera<span class=\"_ _0\"></span>lmente rilevate p<span class=\"_ _0\"></span>er<span class=\"_ _43\"> </span>tutte le d<span class=\"_ _0\"></span>ifferenze temporanee imponibili, ment<span class=\"_ _0\"></span>re le attivit\u00e0 <span class=\"_ _0\"></span>fiscali differite sono <span class=\"_ _0\"></span>rilevate<span class=\"_ _43\"> </span>nella <span class=\"_ _b\"></span>misura <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>ritenga <span class=\"_ _0\"></span>probabile <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>vi <span class=\"_ _b\"></span>saranno <span class=\"_ _0\"></span>risultati <span class=\"_ _b\"></span>fiscali <span class=\"_ _b\"></span>imponibili <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>futuro<span class=\"_ _43\"> </span>che <span class=\"_ _b\"></span>consentano <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>differenze <span class=\"_ _0\"></span>temp<span class=\"_ _0\"></span>oranee <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>educibili. <span class=\"_ _0\"></span>Il <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>carico <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span>attivit\u00e0 fiscali differite \u00e8 rivisto a ogn<span class=\"_ _0\"></span>i data di bilancio e <span class=\"_ _0\"></span>ridotto nella misura in cui non <span class=\"_ _0\"></span>sia<span class=\"_ _43\"> </span>pi\u00f9 <span class=\"_ _1b\"></span>probabile <span class=\"_ _1b\"></span>l<span class=\"ff5\">\u2019</span>esistenza <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>sufficienti <span class=\"_ _1a\"></span>redditi <span class=\"_ _1b\"></span>imponibili <span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _1a\"></span>consentire <span class=\"_ _1b\"></span>in <span class=\"_ _1a\"></span>tutto <span class=\"_ _1b\"></span>o <span class=\"_ _1b\"></span>in<span class=\"_ _43\"> </span>parte il recupero di tali attivit\u00e0.<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>imposte <span class=\"_ _1b\"></span>differite <span class=\"_ _1b\"></span>sono <span class=\"_ _1b\"></span>calcolate <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _1b\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>aliquota <span class=\"_ _1a\"></span>fiscale <span class=\"_ _17\"> </span>che <span class=\"_ _1b\"></span>ci <span class=\"_ _1b\"></span>si <span class=\"_ _1b\"></span>aspetta <span class=\"_ _1b\"></span>sar\u00e0 <span class=\"_ _17\"> </span>in<span class=\"_ _43\"> </span>vigore <span class=\"_ _1a\"></span>al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>realizzo <span class=\"_ _1a\"></span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1a\"></span>o <span class=\"_ _1a\"></span>dell<span class=\"ff5\">\u2019</span>estinzione <span class=\"_ _13\"></span>della <span class=\"_ _1a\"></span>passivit\u00e0. <span class=\"_ _13\"></span>Le <span class=\"_ _1a\"></span>imposte<span class=\"_ _43\"> </span>differite sono <span class=\"_ _2\"></span>imputate direttamente <span class=\"_ _2\"></span>al conto eco<span class=\"_ _2\"></span>nomico, a eccez<span class=\"_ _2\"></span>ione di <span class=\"_ _2\"></span>quelle relative a<span class=\"_ _43\"> </span>voci <span class=\"_ _1a\"></span>rilevate <span class=\"_ _1b\"></span>direttamente <span class=\"_ _1a\"></span>a <span class=\"_ _1b\"></span>patrimonio <span class=\"_ _1a\"></span>netto, <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>qual <span class=\"_ _1b\"></span>caso <span class=\"_ _1a\"></span>anche <span class=\"_ _1b\"></span>le <span class=\"_ _1a\"></span>relative <span class=\"_ _1a\"></span>imposte<span class=\"_ _43\"> </span>differite sono anch<span class=\"ff5\">\u2019</span>esse imputate al patrimonio netto.<span class=\"_ _43\"> </span>Dexelance <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>esercitato, <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _b\"></span>consolidante,<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _b\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>gime<span class=\"_ _43\"> </span>fiscale del consolidato fiscale n<span class=\"_ _0\"></span>azionale disciplinato dall<span class=\"ff5\">\u2019</span>art<span class=\"_ _0\"></span>. 117 e seg. del DPR 91<span class=\"_ _0\"></span>7/1986<span class=\"_ _43\"> </span>(\u201cTUIR\u201d), <span class=\"_ _0\"></span>che <span class=\"_ _b\"></span>consente <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>determinare <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019<span class=\"ff1\">IRES <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _0\"></span>imponibile <span class=\"_ _0\"></span>corrispondente <span class=\"_ _b\"></span>alla<span class=\"_ _43\"> </span></span>somma <span class=\"_ _17\"> </span>algebrica <span class=\"_ _17\"> </span>degli <span class=\"_ _17\"> </span>imponibili <span class=\"_ _17\"> </span>positivi <span class=\"_ _c\"> </span>e <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>egativi <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>singole <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>partecipanti.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>accordo  di<span class=\"_ _2\"></span>  consolidato <span class=\"_ _15\"> </span>\u00e8  sta<span class=\"_ _2\"></span>to  sti<span class=\"_ _2\"></span>pulato  i<span class=\"_ _2\"></span>n  d<span class=\"_ _2\"></span>ata  4 <span class=\"_ _15\"> </span>ottobre <span class=\"_ _15\"> </span>2018 <span class=\"_ _15\"> </span>con  le<span class=\"_ _2\"></span>  controllate<span class=\"_ _43\"> </span>Gervasoni, <span class=\"_ _1b\"></span>Meridiani <span class=\"_ _17\"> </span>e <span class=\"_ _1b\"></span>Cenacchi <span class=\"_ _17\"> </span>International; <span class=\"_ _1b\"></span>dal <span class=\"_ _17\"> </span>2020 <span class=\"_ _17\"> </span>ne <span class=\"_ _1b\"></span>fanno <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _1b\"></span>anche <span class=\"_ _1b\"></span>Davide<span class=\"_ _43\"> </span>Groppi, <span class=\"_ _a\"> </span>Saba <span class=\"_ _a\"> </span>Italia <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>M<span class=\"_ _0\"></span>odar, <span class=\"_ _a\"> </span>dal <span class=\"_ _a\"> </span>20<span class=\"_ _0\"></span>21 <span class=\"_ _a\"> </span>Flexalighting<span class=\"ls12\">, <span class=\"_ _11\"> </span></span>dal <span class=\"_ _a\"> </span>2023 <span class=\"_ _11\"> </span>Gamma <span class=\"_ _a\"> </span>Arredamenti<span class=\"_ _43\"> </span>International e dal 2024 Cubo Design e Turri.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Imposte sul reddito<span class=\"_ _43\"> </span>Le imposte del periodo rappresentano la somma delle imposte correnti e differite.<span class=\"_ _43\"> </span>Le imposte corr<span class=\"_ _2\"></span>enti sono <span class=\"_ _2\"></span>basate sul <span class=\"_ _2\"></span>risultato imponibile <span class=\"_ _2\"></span>del periodo. Il <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>ddito <span class=\"_ _2\"></span>imponibile<span class=\"_ _43\"> </span>differisce dal risultato riportato nel conto economico poich\u00e9 esclude componenti positivi<span class=\"_ _43\"> </span>e <span class=\"_ _2\"></span>negativi <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>saranno <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>assabili <span class=\"_ _6\"></span>o deducibili <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>altri <span class=\"_ _6\"></span>esercizi ed <span class=\"_ _2\"></span>esclude <span class=\"_ _2\"></span>inoltre <span class=\"_ _6\"></span>voci che <span class=\"_ _6\"></span>non<span class=\"_ _43\"> </span>saranno mai <span class=\"_ _0\"></span>tassabili o <span class=\"_ _0\"></span>deducibili. La <span class=\"_ _0\"></span>passivit\u00e0 per imposte <span class=\"_ _0\"></span>correnti \u00e8 calcolata <span class=\"_ _0\"></span>seguendo<span class=\"_ _43\"> </span>le norme fiscali in vigore alla data di bilancio.<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _1b\"></span>differite <span class=\"_ _17\"> </span>sono <span class=\"_ _1b\"></span>le <span class=\"_ _17\"> </span>imposte <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>ci <span class=\"_ _17\"> </span>si <span class=\"_ _1b\"></span>aspetta <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>pagare <span class=\"_ _17\"> </span>o <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>recuperare <span class=\"_ _17\"> </span>sulle<span class=\"_ _43\"> </span>differenze temporanee fra il <span class=\"_ _0\"></span>valore contabile delle attivit\u00e0 e delle passivit\u00e0 d<span class=\"_ _0\"></span>i bilancio e il<span class=\"_ _43\"> </span>corrispondente valore f<span class=\"_ _0\"></span>iscale. Le passivit\u00e0 fiscali differ<span class=\"_ _0\"></span>ite sono genera<span class=\"_ _0\"></span>lmente rilevate p<span class=\"_ _0\"></span>er<span class=\"_ _43\"> </span>tutte le d<span class=\"_ _0\"></span>ifferenze temporanee imponibili, ment<span class=\"_ _0\"></span>re le attivit\u00e0 <span class=\"_ _0\"></span>fiscali differite sono <span class=\"_ _0\"></span>rilevate<span class=\"_ _43\"> </span>nella <span class=\"_ _b\"></span>misura <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>ritenga <span class=\"_ _0\"></span>probabile <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>vi <span class=\"_ _b\"></span>saranno <span class=\"_ _0\"></span>risultati <span class=\"_ _b\"></span>fiscali <span class=\"_ _b\"></span>imponibili <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>futuro<span class=\"_ _43\"> </span>che <span class=\"_ _b\"></span>consentano <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>differenze <span class=\"_ _0\"></span>temp<span class=\"_ _0\"></span>oranee <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>educibili. <span class=\"_ _0\"></span>Il <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>carico <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span>attivit\u00e0 fiscali differite \u00e8 rivisto a ogn<span class=\"_ _0\"></span>i data di bilancio e <span class=\"_ _0\"></span>ridotto nella misura in cui non <span class=\"_ _0\"></span>sia<span class=\"_ _43\"> </span>pi\u00f9 <span class=\"_ _1b\"></span>probabile <span class=\"_ _1b\"></span>l<span class=\"ff5\">\u2019</span>esistenza <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>sufficienti <span class=\"_ _1a\"></span>redditi <span class=\"_ _1b\"></span>imponibili <span class=\"_ _1a\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _1a\"></span>consentire <span class=\"_ _1b\"></span>in <span class=\"_ _1a\"></span>tutto <span class=\"_ _1b\"></span>o <span class=\"_ _1b\"></span>in<span class=\"_ _43\"> </span>parte il recupero di tali attivit\u00e0.<span class=\"_ _43\"> </span>Le <span class=\"_ _1b\"></span>imposte <span class=\"_ _1b\"></span>differite <span class=\"_ _1b\"></span>sono <span class=\"_ _1b\"></span>calcolate <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _1b\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>aliquota <span class=\"_ _1a\"></span>fiscale <span class=\"_ _17\"> </span>che <span class=\"_ _1b\"></span>ci <span class=\"_ _1b\"></span>si <span class=\"_ _1b\"></span>aspetta <span class=\"_ _1b\"></span>sar\u00e0 <span class=\"_ _17\"> </span>in<span class=\"_ _43\"> </span>vigore <span class=\"_ _1a\"></span>al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>realizzo <span class=\"_ _1a\"></span>dell<span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1a\"></span>o <span class=\"_ _1a\"></span>dell<span class=\"ff5\">\u2019</span>estinzione <span class=\"_ _13\"></span>della <span class=\"_ _1a\"></span>passivit\u00e0. <span class=\"_ _13\"></span>Le <span class=\"_ _1a\"></span>imposte<span class=\"_ _43\"> </span>differite sono <span class=\"_ _2\"></span>imputate direttamente <span class=\"_ _2\"></span>al conto eco<span class=\"_ _2\"></span>nomico, a eccez<span class=\"_ _2\"></span>ione di <span class=\"_ _2\"></span>quelle relative a<span class=\"_ _43\"> </span>voci <span class=\"_ _1a\"></span>rilevate <span class=\"_ _1b\"></span>direttamente <span class=\"_ _1a\"></span>a <span class=\"_ _1b\"></span>patrimonio <span class=\"_ _1a\"></span>netto, <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>qual <span class=\"_ _1b\"></span>caso <span class=\"_ _1a\"></span>anche <span class=\"_ _1b\"></span>le <span class=\"_ _1a\"></span>relative <span class=\"_ _1a\"></span>imposte<span class=\"_ _43\"> </span>differite sono anch<span class=\"ff5\">\u2019</span>esse imputate al patrimonio netto.<span class=\"_ _43\"> </span>Dexelance <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>esercitato, <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>qualit\u00e0 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _b\"></span>consolidante,<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>l<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _b\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>gime<span class=\"_ _43\"> </span>fiscale del consolidato fiscale n<span class=\"_ _0\"></span>azionale disciplinato dall<span class=\"ff5\">\u2019</span>art<span class=\"_ _0\"></span>. 117 e seg. del DPR 91<span class=\"_ _0\"></span>7/1986<span class=\"_ _43\"> </span>(\u201cTUIR\u201d), <span class=\"_ _0\"></span>che <span class=\"_ _b\"></span>consente <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>determinare <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019<span class=\"ff1\">IRES <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _0\"></span>imponibile <span class=\"_ _0\"></span>corrispondente <span class=\"_ _b\"></span>alla<span class=\"_ _43\"> </span></span>somma <span class=\"_ _17\"> </span>algebrica <span class=\"_ _17\"> </span>degli <span class=\"_ _17\"> </span>imponibili <span class=\"_ _17\"> </span>positivi <span class=\"_ _c\"> </span>e <span class=\"_ _1b\"></span>n<span class=\"_ _0\"></span>egativi <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>singole <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>partecipanti.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>accordo  di<span class=\"_ _2\"></span>  consolidato <span class=\"_ _15\"> </span>\u00e8  sta<span class=\"_ _2\"></span>to  sti<span class=\"_ _2\"></span>pulato  i<span class=\"_ _2\"></span>n  d<span class=\"_ _2\"></span>ata  4 <span class=\"_ _15\"> </span>ottobre <span class=\"_ _15\"> </span>2018 <span class=\"_ _15\"> </span>con  le<span class=\"_ _2\"></span>  controllate<span class=\"_ _43\"> </span>Gervasoni, <span class=\"_ _1b\"></span>Meridiani <span class=\"_ _17\"> </span>e <span class=\"_ _1b\"></span>Cenacchi <span class=\"_ _17\"> </span>International; <span class=\"_ _1b\"></span>dal <span class=\"_ _17\"> </span>2020 <span class=\"_ _17\"> </span>ne <span class=\"_ _1b\"></span>fanno <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _1b\"></span>anche <span class=\"_ _1b\"></span>Davide<span class=\"_ _43\"> </span>Groppi, <span class=\"_ _a\"> </span>Saba <span class=\"_ _a\"> </span>Italia <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>M<span class=\"_ _0\"></span>odar, <span class=\"_ _a\"> </span>dal <span class=\"_ _a\"> </span>20<span class=\"_ _0\"></span>21 <span class=\"_ _a\"> </span>Flexalighting<span class=\"ls12\">, <span class=\"_ _11\"> </span></span>dal <span class=\"_ _a\"> </span>2023 <span class=\"_ _11\"> </span>Gamma <span class=\"_ _a\"> </span>Arredamenti<span class=\"_ _43\"> </span>International e dal 2024 Cubo Design e Turri.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Valutazioni discrezionali e stime contabili significative<span class=\"_ _43\"> </span>La  redazione  del  bilancio  e  delle  relative  note  esplicative  in  applicaz<span class=\"_ _0\"></span>ione  degli  IFRS<span class=\"_ _43\"> </span>richiede <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>Amministratori <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>effettuazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>stime <span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>i assu<span class=\"_ _0\"></span>nzioni che <span class=\"_ _0\"></span>hanno<span class=\"_ _43\"> </span>effetto <span class=\"_ _1a\"></span>sui <span class=\"_ _1a\"></span>valori <span class=\"_ _13\"></span>delle <span class=\"_ _1a\"></span>attivit\u00e0 <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>di <span class=\"_ _13\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>sull<span class=\"ff5\">\u2019</span>informativa <span class=\"_ _1a\"></span>relativa <span class=\"_ _1a\"></span>ad<span class=\"_ _43\"> </span>attivit\u00e0 <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _b\"></span>potenziali <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>bilancio. <span class=\"_ _13\"></span>Le <span class=\"_ _b\"></span>stime <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>assunzioni <span class=\"_ _b\"></span>ut<span class=\"_ _0\"></span>ilizzate <span class=\"_ _b\"></span>sono<span class=\"_ _43\"> </span>basate sull<span class=\"ff5\">\u2019</span>esperienza e su altri fattori considerati rilevanti. I risultati che si consuntivano<span class=\"_ _43\"> </span>a posteriori potrebbero perci\u00f2 differire da tali st<span class=\"_ _0\"></span>ime. Le stime e le assunzioni son<span class=\"_ _0\"></span>o riviste<span class=\"_ _43\"> </span>periodicamente <span class=\"_ _c\"> </span>e <span class=\"_ _15\"> </span>gli <span class=\"_ _17\"> </span>effetti <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>ogni <span class=\"_ _c\"> </span>variazione <span class=\"_ _c\"> </span>a <span class=\"_ _15\"> </span>esse <span class=\"_ _c\"> </span>apportate <span class=\"_ _c\"> </span>sono <span class=\"_ _c\"> </span>riflessi <span class=\"_ _15\"> </span>a <span class=\"_ _c\"> </span>conto<span class=\"_ _43\"> </span>economico nel <span class=\"_ _6\"></span>periodo in <span class=\"_ _2\"></span>cui avvie<span class=\"_ _2\"></span>ne la <span class=\"_ _6\"></span>revisione di <span class=\"_ _2\"></span>stima, se la<span class=\"_ _2\"></span> revisio<span class=\"_ _2\"></span>ne stessa <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>effetti<span class=\"_ _43\"> </span>solo su <span class=\"_ _2\"></span>tale periodo, <span class=\"_ _2\"></span>oppure nei <span class=\"_ _2\"></span>periodi s<span class=\"_ _2\"></span>uccessivi se <span class=\"_ _2\"></span>la revisione <span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>a effe<span class=\"_ _2\"></span>tti sia sul periodo<span class=\"_ _43\"> </span>corrente sia su quelli futuri.<span class=\"_ _43\"> </span>Le <span class=\"_ _1a\"></span>principali <span class=\"_ _1a\"></span>assunzioni <span class=\"_ _13\"></span>degli <span class=\"_ _1a\"></span>Ammin<span class=\"_ _0\"></span>istratori <span class=\"_ _13\"></span>utilizzate <span class=\"_ _1a\"></span>nel <span class=\"_ _1a\"></span>processo <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>applicazione <span class=\"_ _1a\"></span>dei<span class=\"_ _43\"> </span>principi contabili riguardo <span class=\"_ _0\"></span>al futuro <span class=\"_ _0\"></span>e che potrebbero dare lu<span class=\"_ _0\"></span>ogo a rettifiche significative<span class=\"_ _43\"> </span>di <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>passivit\u00e0 <span class=\"_ _1b\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _1b\"></span>periodo <span class=\"_ _1b\"></span>successivo <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>quello <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>riferimento <span class=\"_ _1b\"></span>sono<span class=\"_ _43\"> </span>descritte <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>riferimento <span class=\"_ _b\"></span>ai <span class=\"_ _b\"></span>sin<span class=\"_ _0\"></span>goli <span class=\"_ _b\"></span>criteri <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>valutazione.<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>asato <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>proprie<span class=\"_ _43\"> </span>stime <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>assunz<span class=\"_ _0\"></span>ioni <span class=\"_ _b\"></span>su <span class=\"_ _13\"></span>parametri <span class=\"_ _b\"></span>disponibili <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>della <span class=\"_ _b\"></span>preparazione <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>bilancio<span class=\"_ _43\"> </span>consolidato.  T<span class=\"_ _2\"></span>uttavia,  le<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>attuali  circost<span class=\"_ _2\"></span>anze  e <span class=\"_ _c\"> </span>assunzioni  s<span class=\"_ _6\"></span>u<span class=\"_ _b\"></span> <span class=\"_ _15\"> </span>eventi <span class=\"_ _15\"> </span>futuri <span class=\"_ _15\"> </span>potrebbero<span class=\"_ _43\"> </span>modificarsi <span class=\"_ _1a\"></span>a <span class=\"_ _1a\"></span>causa <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>cambiamenti <span class=\"_ _1a\"></span>nel <span class=\"_ _1a\"></span>mercato <span class=\"_ _1a\"></span>o <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>accadimenti <span class=\"_ _13\"></span>non <span class=\"_ _1b\"></span>controllabili <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>Gruppo. Tali eventuali cambiamenti sono riflessi nelle assunzioni quando ac<span class=\"_ _2\"></span>cadono.<span class=\"_ _43\"> </span>Le principali stime operate dal Gruppo riguardano:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">la recuperabilit\u00e0 del valore di attivit\u00e0 non correnti immateriali;<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">la stima del <span class=\"_ _0\"></span>prezzo differito <span class=\"_ _0\"></span>(<span class=\"ff6\">earn out</span><span class=\"ls9\">) <span class=\"_ _0\"></span></span>e dell<span class=\"ff5\">\u2019</span>esercizio delle opzioni put <span class=\"_ _0\"></span>correlate alle<span class=\"_ _43\"> </span></span></span>operazioni di aggregazione aziendale perfezionate nel corso dei<span class=\"_ _2\"></span> diversi esercizi;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">le <span class=\"_ _17\"> </span>stime <span class=\"_ _c\"> </span>relative <span class=\"_ _17\"> </span>al <span class=\"_ _c\"> </span>piano <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>incentivazione <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>medio <span class=\"_ _c\"> </span>lungo <span class=\"_ _17\"> </span>termine <span class=\"_ _c\"> </span>che <span class=\"_ _1b\"></span>colle<span class=\"_ _0\"></span>ga <span class=\"_ _17\"> </span>la<span class=\"_ _43\"> </span></span></span>remunerazione <span class=\"_ _6\"></span>ai risul<span class=\"_ _2\"></span>tati <span class=\"_ _2\"></span>(c.d. <span class=\"_ _6\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff6\">Long <span class=\"_ _6\"></span>Te<span class=\"_ _0\"></span>rm <span class=\"_ _6\"></span>Incentive <span class=\"_ _2\"></span>Plan<span class=\"ff5 ls8\">\u201d)</span><span class=\"ff1\"> <span class=\"_ _6\"></span>e al <span class=\"_ _6\"></span>piano <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>Performance<span class=\"_ _43\"> </span></span></span>Shares;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff5\">le passivit\u00e0 finanziarie verso locatori e l\u2019iscrizione <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span><span class=\"ff1\">relativi diritt</span>i d\u2019uso;<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">gli accantonamenti per obsolescenza di magazzino.<span class=\"_ _43\"> </span></span></span>Avviamento e marchi a vita utile indefinita<span class=\"_ _43\"> </span>Con <span class=\"_ _2\"></span>particolare <span class=\"_ _6\"></span>riferimento all<span class=\"ff5\">\u2019</span>avviamento <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>marchi, <span class=\"_ _2\"></span>entrambi <span class=\"_ _6\"></span>a vita <span class=\"_ _6\"></span>utile <span class=\"_ _2\"></span>indefinita, gli<span class=\"_ _43\"> </span>stessi  vengono <span class=\"_ _15\"> </span>sottoposti <span class=\"_ _15\"> </span>a  veri<span class=\"_ _2\"></span>fica <span class=\"_ _15\"> </span>circa  event<span class=\"_ _2\"></span>uali  perdite <span class=\"_ _c\"> </span>di  valore <span class=\"_ _15\"> </span>con  periodicit\u00e0<span class=\"_ _43\"> </span>almeno annuale; detta <span class=\"_ _0\"></span>verifica richiede una st<span class=\"_ _0\"></span>ima del valore d<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>uso dell<span class=\"ff5\">\u2019</span>unit\u00e0 generatrice<span class=\"_ _43\"> </span>di flussi finanziari cui \u00e8 attribuito l<span class=\"ff5\">\u2019</span>avviamento e il marchio.<span class=\"_ _43\"> </span>Una  riduz<span class=\"_ _0\"></span>ione  di <span class=\"_ _a\"> </span>valore  si  verif<span class=\"_ _0\"></span>ica  quando <span class=\"_ _9\"> </span>il <span class=\"_ _a\"> </span>valore <span class=\"_ _9\"> </span>contabile <span class=\"_ _a\"> </span>di  un<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0  o <span class=\"_ _a\"> </span>unit\u00e0<span class=\"_ _43\"> </span>generatrice di flussi<span class=\"_ _2\"></span> di cassa eccede il <span class=\"_ _2\"></span>proprio valore recuperabile, c<span class=\"_ _2\"></span>he \u00e8 il <span class=\"_ _2\"></span>maggiore tra il<span class=\"_ _43\"> </span>suo <span class=\"ff6\">fair value</span> dedotti i costi di vendita e il suo valore d<span class=\"ff5\">\u2019</span>uso.<span class=\"_ _43\"> </span>Il <span class=\"ff6\">fair value</span> meno i costi di ve<span class=\"_ _2\"></span>ndita \u00e8 l<span class=\"ff5\">\u2019</span>ammontare ottenibile dalla vendita di un<span class=\"ff5\">\u2019</span>attivit\u00e0 o<span class=\"_ _43\"> </span>di <span class=\"_ _0\"></span>un<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _0\"></span>gen<span class=\"_ _0\"></span>eratrice di <span class=\"_ _b\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _b\"></span>in una <span class=\"_ _b\"></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=\"_ _43\"> </span>disponibili, dedotti i costi della dismissione.<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>calcolo <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>asato <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>modello <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>attu<span class=\"_ _0\"></span>alizzazione <span class=\"_ _0\"></span>dei <span class=\"_ _b\"></span>flussi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cassa. <span class=\"_ _b\"></span>I<span class=\"_ _43\"> </span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _b\"></span>sono d<span class=\"_ _0\"></span>erivati d<span class=\"_ _0\"></span>al <span class=\"_ _b\"></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=\"_ _b\"></span>quello <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>(2025-2027<span class=\"_ _0\"></span><span class=\"ls21\">)<span class=\"_ _43\"> </span></span>e <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>includono <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ristrutturazione <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>quali <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>non <span class=\"_ _2\"></span>si <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>ancora <span class=\"_ _7\"></span>impegnato<span class=\"_ _43\"> </span>o <span class=\"_ _14\"> </span>investimen<span class=\"_ _2\"></span>ti <span class=\"_ _14\"> </span>futuri <span class=\"_ _19\"> </span>rilevanti <span class=\"_ _14\"> </span>ch<span class=\"_ _2\"></span>e <span class=\"_ _14\"> </span>incre<span class=\"_ _2\"></span>menteranno <span class=\"_ _19\"> </span>i <span class=\"_ _14\"> </span>risultati <span class=\"_ _19\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _14\"> </span>i<span class=\"_ _2\"></span>nclusa<span class=\"_ _43\"> </span>nell<span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _15\"> </span>generatrice <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>flussi <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>cassa <span class=\"_ _c\"> </span>oggetto <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>valutazione. <span class=\"_ _c\"> </span>Il  valor<span class=\"_ _2\"></span>e <span class=\"_ _15\"> </span>recuperabile<span class=\"_ _43\"> </span>dipende <span class=\"_ _1a\"></span>sensibilmente <span class=\"_ _1a\"></span>dal <span class=\"_ _1b\"></span>tasso <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>sconto <span class=\"_ _1a\"></span>ut<span class=\"_ _0\"></span>ilizzato <span class=\"_ _1a\"></span>nel <span class=\"_ _1a\"></span>modello <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>attualizzazione <span class=\"_ _1a\"></span>dei<span class=\"_ _43\"> </span>flussi di <span class=\"_ _6\"></span>cassa, cos\u00ec c<span class=\"_ _2\"></span>ome <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ai fl<span class=\"_ _2\"></span>ussi di <span class=\"_ _6\"></span>cassa attesi i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span> f<span class=\"_ _2\"></span>uturo e <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>tasso di <span class=\"_ _6\"></span>crescita utilizzato<span class=\"_ _43\"> </span>per l<span class=\"ff5\">\u2019</span>estrapolazione.<span class=\"_ _43\"> </span>Al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _7\"></span>2024 <span class=\"_ _6\"></span><span class=\"ff5\">il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ell\u2019avviamento <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span><span class=\"ff1 ls7\">134<span class=\"ls0\">.811 <span class=\"_ _6\"></span>migliaia <span class=\"_ _7\"></span>mentre<span class=\"_ _43\"> </span></span></span></span>il valore dei marchi \u00e8 di euro <span class=\"ls7\">57</span>.461 migliaia. Maggiori dettagli sono forniti alla Nota 1.<span class=\"_ _43\"> </span>Prezzo di esercizio d<span class=\"_ _2\"></span>elle opzioni p<span class=\"_ _2\"></span>ut spettanti agli azionisti d<span class=\"_ _2\"></span>i minoranza e prezzo d<span class=\"_ _2\"></span>ifferito<span class=\"_ _43\"> </span>(earn out) per l<span class=\"ffa\">\u2019</span>acquisto di quote di minoranza<span class=\"_ _43\"> </span>Le  acquisizioni  delle <span class=\"_ _a\"> </span>societ\u00e0  del  Gruppo  perfezionate  nel <span class=\"_ _9\"> </span>corso  d<span class=\"_ _0\"></span>egli  ultimi  esercizi<span class=\"_ _43\"> </span>usualmente  si  ar<span class=\"_ _2\"></span>ticolano  in  un <span class=\"_ _15\"> </span>percorso  che <span class=\"_ _15\"> </span>prevede  la<span class=\"_ _2\"></span>  costituzione <span class=\"_ _15\"> </span>di  una  socie<span class=\"_ _2\"></span>t\u00e0<span class=\"_ _43\"> </span>veicolo, <span class=\"_ _13\"></span>finalizzata <span class=\"_ _13\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisto <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>societ\u00e0 <span class=\"_ _13\"></span>t<span class=\"_ _0\"></span>arg<span class=\"_ _2\"></span>et <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>la <span class=\"_ _13\"></span>successiva <span class=\"_ _13\"></span>fusione <span class=\"_ _1a\"></span>inversa <span class=\"_ _13\"></span>della<span class=\"_ _43\"> </span>societ\u00e0 <span class=\"_ _f\"> </span>veicolo <span class=\"_ _11\"> </span>n<span class=\"_ _0\"></span>ella <span class=\"_ _11\"> </span>societ\u00e0 <span class=\"_ _f\"> </span>target. <span class=\"_ _f\"> </span>Il <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>rezzo <span class=\"_ _11\"> </span>di <span class=\"_ _f\"> </span>acquisto <span class=\"_ _f\"> </span>prevede <span class=\"_ _11\"> </span>n<span class=\"_ _0\"></span>ormalmente <span class=\"_ _11\"> </span>il<span class=\"_ _43\"> </span>riconoscimento <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span><span class=\"ff6\">earn <span class=\"_ _b\"></span>out</span>, <span class=\"_ _b\"></span>da <span class=\"_ _b\"></span>liquidarsi <span class=\"_ _b\"></span>entro <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>certo <span class=\"_ _b\"></span>arco <span class=\"_ _0\"></span>temporale <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>prezzo<span class=\"_ _43\"> </span>con parametri pred<span class=\"_ _2\"></span>efiniti. L<span class=\"ff5\">\u2019<span class=\"ff6\">earn ou<span class=\"_ _2\"></span>t<span class=\"ff1\"> \u00e8 infatti direttamente <span class=\"_ _2\"></span>legato alle pe<span class=\"_ _2\"></span>rformance della<span class=\"_ _43\"> </span></span></span></span>societ\u00e0  target, <span class=\"_ _15\"> </span>normalmente <span class=\"_ _15\"> </span>l<span class=\"ff5\">\u2019</span>EBITDA  e  la <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>osizione  fi<span class=\"_ _2\"></span>nanziaria  netta <span class=\"_ _15\"> </span>come  de<span class=\"_ _2\"></span>finite<span class=\"_ _43\"> </span>contrattualmente <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>i, <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=\"_ _b\"></span>consuntivo risp<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>alle<span class=\"_ _43\"> </span>stime contenute nel business plan della societ\u00e0 target.<span class=\"_ _43\"> </span>Le acquisizioni <span class=\"_ _2\"></span>sono talvolta <span class=\"_ _6\"></span>tot<span class=\"_ _0\"></span>alitarie, m<span class=\"_ _6\"></span>a in taluni <span class=\"_ _2\"></span>casi prevedono <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019</span>acquisizione iniziale<span class=\"_ _43\"> </span>della <span class=\"_ _0\"></span>quot<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>maggioranza <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>meccanismo <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span><span class=\"ff6\">put <span class=\"_ _b\"></span>&amp; <span class=\"_ _0\"></span>call</span> <span class=\"_ _b\"></span>(put <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>avore <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>venditore <span class=\"_ _0\"></span>e<span class=\"_ _43\"> </span>call <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>favore <span class=\"_ _15\"> </span>dell<span class=\"ff5\">\u2019</span>acquirente) <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>l<span class=\"ff5\">\u2019</span>acquisizione <span class=\"_ _15\"> </span>della <span class=\"_ _15\"> </span>successiva <span class=\"_ _15\"> </span>quota <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>minoranza.<span class=\"_ _43\"> </span>Anche <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>q<span class=\"_ _0\"></span>uota <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>minoranza <span class=\"_ _13\"></span>passa <span class=\"_ _13\"></span>attraverso <span class=\"_ _13\"></span>una <span class=\"_ _1a\"></span>definizione <span class=\"_ _13\"></span>contrattuale<span class=\"_ _43\"> </span>che <span class=\"_ _1a\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _1a\"></span>lega <span class=\"_ _1b\"></span>il <span class=\"_ _1b\"></span>valore <span class=\"_ _1a\"></span>alle <span class=\"_ _1b\"></span>performance <span class=\"_ _1a\"></span>aziendali <span class=\"_ _1b\"></span>effettive <span class=\"_ _1a\"></span>rispetto <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>quelle <span class=\"_ _1b\"></span>stimate <span class=\"_ _1a\"></span>n<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>business <span class=\"_ _13\"></span>plan, <span class=\"_ _b\"></span>con <span class=\"_ _13\"></span>parametri <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>calcolo <span class=\"_ _13\"></span>ancora <span class=\"_ _13\"></span>contrattualmente <span class=\"_ _b\"></span>predefiniti <span class=\"_ _13\"></span>fra <span class=\"_ _b\"></span>le <span class=\"_ _13\"></span>parti<span class=\"_ _43\"> </span>(tipicamente EBITDA e posizione finanziaria netta).<span class=\"_ _43\"> </span>Su  en<span class=\"_ _2\"></span>trambe  le <span class=\"_ _c\"> </span>passivit\u00e0  finanziarie <span class=\"_ _c\"> </span>(debito  per  <span class=\"ff6\">earn<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>out<span class=\"ff1\">  e <span class=\"_ _c\"> </span>valore  dell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _15\"> </span>put)<span class=\"_ _43\"> </span></span></span>maturano <span class=\"_ _19\"> </span>interessi, <span class=\"_ _14\"> </span>che <span class=\"_ _19\"> </span>tengono <span class=\"_ _19\"> </span>conto <span class=\"_ _14\"> </span>del <span class=\"_ _19\"> </span>tasso <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>indebitamento <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>societ\u00e0<span class=\"_ _43\"> </span>controllante, ma anche della natura della passivit\u00e0 finanziaria.<span class=\"_ _43\"> </span>La <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>debito <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _b\"></span><span class=\"ff6\">earn <span class=\"_ _0\"></span>out</span> <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>dell<span class=\"ff5\">\u2019</span>opzione <span class=\"_ _b\"></span>put <span class=\"_ _0\"></span>possono <span class=\"_ _b\"></span>presentare <span class=\"_ _0\"></span>delle<span class=\"_ _43\"> </span>variazioni <span class=\"_ _c\"> </span>da <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>periodo <span class=\"_ _c\"> </span>all<span class=\"ff5\">\u2019</span>altro, <span class=\"_ _15\"> </span>riflesse <span class=\"_ _c\"> </span>a <span class=\"_ _15\"> </span>conto <span class=\"_ _c\"> </span>economico <span class=\"_ _c\"> </span>tra <span class=\"_ _15\"> </span>gli <span class=\"_ _c\"> </span>oneri <span class=\"_ _15\"> </span>finanziari,<span class=\"_ _43\"> </span>dipendendo  strettamente  dalle <span class=\"_ _a\"> </span>perfomance  effettive  delle <span class=\"_ _a\"> </span>societ\u00e0  rispetto  a <span class=\"_ _a\"> </span>quelle<span class=\"_ _43\"> </span>previste <span class=\"_ _a\"> </span>inizialmente <span class=\"_ _a\"> </span>a <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>iano. <span class=\"_ _9\"> </span>Pe<span class=\"_ _0\"></span>r  maggiori <span class=\"_ _a\"> </span>dettagli <span class=\"_ _a\"> </span>si <span class=\"_ _a\"> </span>rimanda <span class=\"_ _a\"> </span>alla <span class=\"_ _a\"> </span>Nota <span class=\"_ _a\"> </span><span class=\"ls7\">16</span> <span class=\"_ _a\"> </span><span class=\"ff5\">\u201cAltre<span class=\"_ _43\"> </span></span>passivit\u00e0 <span class=\"_ _18\"> </span>finanziarie\u201d<span class=\"ff4 fs6\"> <span class=\"_ _18\"> </span></span><span class=\"ff1\">nonch\u00e9 <span class=\"_ _2f\"> </span>all<span class=\"_ _2\"></span>e <span class=\"_ _18\"> </span>indicazioni <span class=\"_ _18\"> </span>contenute <span class=\"_ _18\"> </span>nella <span class=\"_ _18\"> </span>su<span class=\"_ _0\"></span>ccessiva <span class=\"_ _14\"> </span>n<span class=\"_ _0\"></span>ota <span class=\"_ _18\"> </span>di<span class=\"_ _43\"> </span></span>commento dei rischi finanziari.<span class=\"_ _43\"> </span>Obsolescenza di magazzino<span class=\"_ _43\"> </span>Le societ\u00e0 <span class=\"_ _6\"></span>del Gruppo <span class=\"_ _2\"></span>adottano <span class=\"_ _2\"></span>delle metodologi<span class=\"_ _2\"></span>e di <span class=\"_ _2\"></span>calcolo <span class=\"_ _2\"></span>finalizzate a <span class=\"_ _6\"></span>stimare il <span class=\"_ _6\"></span>fondo<span class=\"_ _43\"> </span>svalutazione maga<span class=\"_ _2\"></span>zzino, <span class=\"_ _6\"></span>an<span class=\"_ _0\"></span>aliticamente s<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>lla <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>specifiche considerazi<span class=\"_ _2\"></span>oni sul<span class=\"_ _2\"></span> ciclo <span class=\"_ _6\"></span>di<span class=\"_ _43\"> </span>vita <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _1b\"></span>prodotti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>sul <span class=\"_ _1b\"></span>relativo <span class=\"_ _17\"> </span>stato <span class=\"_ _1b\"></span>delle <span class=\"_ _17\"> </span>rimanenze <span class=\"_ _17\"> </span>e <span class=\"_ _1b\"></span>forfettariamente<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>sulla <span class=\"_ _17\"> </span>base <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>specifici indici di ro<span class=\"_ _2\"></span>tazione, calcolati separatamente <span class=\"_ _2\"></span>per le materie prim<span class=\"_ _2\"></span>e e per i pr<span class=\"_ _2\"></span>odotti<span class=\"_ _43\"> </span>finiti. <span class=\"_ _17\"> </span>Agli <span class=\"_ _c\"> </span>indici <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>rotazione <span class=\"_ _c\"> </span>vengono <span class=\"_ _c\"> </span>associate <span class=\"_ _17\"> </span>delle <span class=\"_ _c\"> </span>percentuali <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>svalutazione <span class=\"_ _17\"> </span>che<span class=\"_ _43\"> </span>riflettono <span class=\"_ _17\"> </span>la <span class=\"_ _1b\"></span>specificit\u00e0 <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"> </span>sin<span class=\"_ _0\"></span>gole <span class=\"_ _1b\"></span>produzioni. <span class=\"_ _1b\"></span>Tali <span class=\"_ _17\"> </span>va<span class=\"_ _0\"></span>lutazioni <span class=\"_ _1b\"></span>presentano <span class=\"_ _17\"> </span>inevitabili<span class=\"_ _43\"> </span>elementi di soggettivit\u00e0 che possono riflettersi nella stima dei fondi delle diverse societ\u00e0<span class=\"_ _43\"> </span>del Gruppo. Per maggiori informazioni si veda la Nota 5.<span class=\"_ _43\"> </span>Uso di stime<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _f\"> </span>dell<span class=\"ff5\">\u2019</span>economia <span class=\"_ _f\"> </span>globale, <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>contesto <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>instabilit\u00e0 <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>olitica, <span class=\"_ _f\"> </span>economica <span class=\"_ _f\"> </span>e<span class=\"_ _43\"> </span>finanziaria nonch\u00e9 la volatilit\u00e0 dei mercati finanziari potrebbero influenzar<span class=\"_ _2\"></span>e l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>andament<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>del <span class=\"_ _b\"></span>Gruppo, <span class=\"_ _13\"></span>con <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ossibili <span class=\"_ _b\"></span>effetti <span class=\"_ _b\"></span>negativi <span class=\"_ _b\"></span>sulla <span class=\"_ _13\"></span>sua <span class=\"_ _b\"></span>situ<span class=\"_ _0\"></span>azione <span class=\"_ _b\"></span>economica, <span class=\"_ _b\"></span>patrimoniale <span class=\"_ _13\"></span>e<span class=\"_ _43\"> </span>finanziaria. Nel quadro macroeconomico generale assumono rilievo<span class=\"_ _2\"></span> le incertezze relative<span class=\"_ _43\"> </span>(i) agli impatti delle<span class=\"_ _2\"></span> sanzioni imposte a livello<span class=\"_ _2\"></span> mondiale nell<span class=\"ff5\">\u2019</span>ambito del conflitto in essere<span class=\"_ _43\"> </span>alla data di ri<span class=\"_ _2\"></span>ferimento del bilancio tra la <span class=\"_ _2\"></span>Repubblica Federale R<span class=\"_ _2\"></span>ussa e l<span class=\"ff5\">\u2019</span>Ucraina <span class=\"ls8\">e,</span> non da<span class=\"_ _43\"> </span>ultimo, <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>conflitto <span class=\"_ _7\"></span>israelo-<span class=\"_ _0\"></span>palestinese, <span class=\"_ _6\"></span>(ii) <span class=\"_ _7\"></span>ai <span class=\"_ _6\"></span>potenziali <span class=\"_ _6\"></span>riflessi <span class=\"_ _6\"></span>derivanti <span class=\"_ _6\"></span>dal <span class=\"_ _7\"></span>cambiamento<span class=\"_ _43\"> </span>climatico <span class=\"lsb\">e </span>(iii)<span class=\"_ _2\"></span> alle <span class=\"_ _6\"></span>potenziali azioni <span class=\"_ _2\"></span>protezionistiche <span class=\"_ _2\"></span>messe <span class=\"_ _2\"></span>in at<span class=\"_ _2\"></span>to dal <span class=\"_ _2\"></span>Governo <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _2\"></span>Stati<span class=\"_ _43\"> </span>Uniti.<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _b\"></span>bilancio <span class=\"_ _13\"></span>contiene <span class=\"_ _13\"></span>stime <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>ipotesi <span class=\"_ _b\"></span>effettuate <span class=\"_ _13\"></span>dal <span class=\"_ _13\"></span>Gruppo <span class=\"_ _b\"></span>relative <span class=\"_ _13\"></span>ad <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>e<span class=\"_ _43\"> </span>passivit\u00e0, <span class=\"_ _c\"> </span>cost<span class=\"_ _0\"></span>i, <span class=\"_ _c\"> </span>ricavi, <span class=\"_ _c\"> </span>altri <span class=\"_ _15\"> </span>utili/perdite <span class=\"_ _c\"> </span>complessivi <span class=\"_ _c\"> </span>e <span class=\"_ _15\"> </span>passivit\u00e0 <span class=\"_ _c\"> </span>potenziali <span class=\"_ _c\"> </span>alla <span class=\"_ _15\"> </span>data  di<span class=\"_ _43\"> </span>chiusura <span class=\"_ _2\"></span>del <span class=\"_ _6\"></span>bilancio. Tal<span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>stime si<span class=\"_ _6\"></span> fondano <span class=\"_ _6\"></span>su <span class=\"_ _2\"></span>ipotesi <span class=\"_ _6\"></span>con<span class=\"_ _0\"></span>siderate <span class=\"_ _6\"></span>ragionevoli <span class=\"_ _6\"></span>e re<span class=\"_ _2\"></span>alistiche,<span class=\"_ _43\"> </span>sulla base delle i<span class=\"_ _2\"></span>nformazioni disponibili al momento dell<span class=\"_ _2\"></span>a stima, riviste per<span class=\"_ _2\"></span>iodicamente e<span class=\"_ _43\"> </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=\"_ _43\"> </span>Di <span class=\"_ _13\"></span>seguito <span class=\"_ _b\"></span>viene <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>indicazione <span class=\"_ _b\"></span>delle <span class=\"_ _13\"></span>stime <span class=\"_ _b\"></span>pi\u00f9 <span class=\"_ _13\"></span>significative <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>tilizzate <span class=\"_ _b\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _b\"></span>redazione<span class=\"_ _43\"> </span>del bilancio chiuso al 31 dicembre 2024:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Immobilizzazioni <span class=\"_ _1b\"></span>immateriali <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>materiali<span class=\"ls22\">. <span class=\"_ _1b\"></span></span>Tenendo <span class=\"_ _1b\"></span>in <span class=\"_ _1a\"></span>considerazione <span class=\"_ _1b\"></span>le <span class=\"_ _1b\"></span>pi\u00f9 <span class=\"_ _1b\"></span>recenti<span class=\"_ _43\"> </span></span></span>informazioni <span class=\"_ _c\"> </span>disp<span class=\"_ _0\"></span>onibili <span class=\"_ _c\"> </span>e  gli <span class=\"_ _c\"> </span>scenari <span class=\"_ _15\"> </span>attualmente <span class=\"_ _c\"> </span>conf<span class=\"_ _0\"></span>igurabili, <span class=\"_ _c\"> </span>il <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _c\"> </span>non  ha<span class=\"_ _43\"> </span>rilevato <span class=\"_ _15\"> </span>l<span class=\"ff5\">\u2019</span>insorgenza <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>ele<span class=\"_ _0\"></span>menti <span class=\"_ _15\"> </span>che <span class=\"_ _c\"> </span>possano <span class=\"_ _15\"> </span>portare <span class=\"_ _c\"> </span>a  r<span class=\"_ _2\"></span>ettifiche <span class=\"_ _c\"> </span>di  va<span class=\"_ _2\"></span>lore <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>elle<span class=\"_ _43\"> </span>attivit\u00e0 materiali o <span class=\"_ _0\"></span>perdite significative di valore delle attivit\u00e0 immateriali <span class=\"_ _0\"></span>e materiali<span class=\"_ _43\"> </span>iscritte <span class=\"_ _c\"> </span>in <span class=\"_ _17\"> </span>bilancio. <span class=\"_ _c\"> </span>Si <span class=\"_ _c\"> </span>rimanda <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>quanto <span class=\"_ _17\"> </span>descritto <span class=\"_ _c\"> </span>nei <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>aragrafi <span class=\"_ _17\"> </span>successivi <span class=\"_ _c\"> </span>circa <span class=\"_ _c\"> </span>le<span class=\"_ _43\"> </span>procedure di controllo (<span class=\"ff6\">impairment test</span>) svolte al 31 dicembre 2024.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Fondo svalutazione credi<span class=\"_ _2\"></span>ti<span class=\"ls22\">. </span>I crediti sono pr<span class=\"_ _2\"></span>esentati al <span class=\"_ _2\"></span>netto di u<span class=\"_ _2\"></span>n fondo sv<span class=\"_ _2\"></span>alutazione<span class=\"_ _43\"> </span></span></span>stimato <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>tener <span class=\"_ _10\"> </span>conto <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _19\"> </span>eventuali <span class=\"_ _10\"> </span>perdite <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>possano <span class=\"_ _19\"> </span>compromettere <span class=\"_ _19\"> </span>la<span class=\"_ _43\"> </span>recuperabilit\u00e0 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>stessi. <span class=\"_ _b\"></span>Periodicamente <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>man<span class=\"_ _0\"></span>agement <span class=\"_ _0\"></span>rivede <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>assunzioni<span class=\"_ _43\"> </span>alla <span class=\"_ _2\"></span>base <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _2\"></span>stime <span class=\"_ _6\"></span>utilizzate per <span class=\"_ _6\"></span>effettuare prud<span class=\"_ _2\"></span>enzialmente su<span class=\"_ _2\"></span>ddetti <span class=\"_ _2\"></span>stanziamenti,<span class=\"_ _43\"> </span>per <span class=\"_ _0\"></span>tener <span class=\"_ _b\"></span>conto <span class=\"_ _0\"></span>sia <span class=\"_ _b\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>andamento <span class=\"_ _0\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _0\"></span>registrato <span class=\"_ _0\"></span>sia <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>situazione <span class=\"_ _0\"></span>macro<span class=\"_ _0\"></span>-<span class=\"_ _43\"> </span>economica. Per ulteriori informazioni si veda Nota 7.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Rimanenze <span class=\"_ _18\"> </span>di <span class=\"_ _18\"> </span>magazzino<span class=\"ls22\">. <span class=\"_ _18\"> </span></span>Le <span class=\"_ _18\"> </span>rimanenze <span class=\"_ _18\"> </span>sono <span class=\"_ _18\"> </span>p<span class=\"_ _0\"></span>resentate <span class=\"_ _18\"> </span>al <span class=\"_ _18\"> </span>netto <span class=\"_ _18\"> </span>dei <span class=\"_ _18\"> </span>fondi<span class=\"_ _43\"> </span></span></span>svalutazione <span class=\"_ _13\"></span>per <span class=\"_ _b\"></span>materiali <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>prodotti <span class=\"_ _13\"></span>finiti, <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>siderati <span class=\"_ _b\"></span>obsoleti <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>lenta <span class=\"_ _13\"></span>rotazione,<span class=\"_ _43\"> </span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>utilizzo <span class=\"_ _0\"></span>futuro <span class=\"_ _0\"></span>atteso <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>realizzo. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>ulteriori<span class=\"_ _43\"> </span>informazioni si veda Nota 5.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Fondi <span class=\"_ _b\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>passivit\u00e0 <span class=\"_ _b\"></span>potenziali. <span class=\"_ _0\"></span>Il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>effettua <span class=\"_ _0\"></span>diversi <span class=\"_ _b\"></span>accantonamenti <span class=\"_ _b\"></span>relativi<span class=\"_ _43\"> </span></span></span>a <span class=\"_ _6\"></span>contenziosi <span class=\"_ _2\"></span>o <span class=\"_ _6\"></span>rischi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>varia <span class=\"_ _6\"></span>natura, <span class=\"_ _2\"></span>riguardanti <span class=\"_ _6\"></span>diverse <span class=\"_ _6\"></span>problematiche <span class=\"_ _6\"></span>e s<span class=\"_ _6\"></span>ogget<span class=\"_ _0\"></span>ti <span class=\"_ _6\"></span>alla<span class=\"_ _43\"> </span>giurisdizione <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>iversi <span class=\"_ _a\"> </span>paesi. <span class=\"_ _a\"> </span>Tali <span class=\"_ _11\"> </span>accantonamenti <span class=\"_ _a\"> </span>sono <span class=\"_ _a\"> </span>stati <span class=\"_ _11\"> </span>valutati <span class=\"_ _a\"> </span>in <span class=\"_ _a\"> </span>base <span class=\"_ _11\"> </span>a<span class=\"_ _43\"> </span>informazioni <span class=\"_ _0\"></span>aggiornate che <span class=\"_ _0\"></span>tenessero <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>di possibili <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>derivanti <span class=\"_ _0\"></span>dall<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attuale<span class=\"_ _43\"> </span>contesto. Per ulteriori informazioni si veda Nota <span class=\"ls1a\">14</span>.<span class=\"_ _43\"> </span><span class=\"ff7\"><span class=\"ff1\">Opzioni <span class=\"_ _13\"></span><span class=\"ff6\">put<span class=\"_ _43\"> </span></span><span class=\"ff6\"> <span class=\"_ _13\"></span>&amp; <span class=\"_ _b\"></span></span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"ff6\">call</span> <span class=\"_ _13\"></span>ed <span class=\"_ _13\"></span><span class=\"ff6\">earn <span class=\"_ _b\"></span>out</span><span class=\"ls22\">. <span class=\"_ _13\"></span></span>I <span class=\"_ _13\"></span>debiti <span class=\"_ _13\"></span>finanziari <span class=\"_ _b\"></span>comprendono <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>miglior <span class=\"_ _b\"></span>stima <span class=\"_ _13\"></span>del<span class=\"_ _43\"> </span></span></span>valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _0\"></span><span class=\"ff6\">earn <span class=\"_ _0\"></span>out</span> <span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span><span class=\"ff6\">put<span class=\"_ _43\"> </span></span><span class=\"ff6\"> <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span></span><span class=\"ff6\">call<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>stipulati <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>soci <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>min<span class=\"_ _0\"></span>oranza <span class=\"_ _0\"></span>delle<span class=\"_ _43\"> </span>societ\u00e0 <span class=\"_ _b\"></span>acquisite.<span class=\"ff4 fs6\"> <span class=\"_ _b\"></span></span>Tali <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _b\"></span>finanziarie <span class=\"_ _b\"></span>vengono <span class=\"_ _b\"></span>rimisurate <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>ogni <span class=\"_ _b\"></span>fine <span class=\"_ _b\"></span>periodo <span class=\"_ _13\"></span>o<span class=\"_ _43\"> </span>quando <span class=\"_ _17\"> </span>si <span class=\"_ _17\"> </span>verifica <span class=\"_ _1b\"></span>l<span class=\"ff5\">\u2019</span>evento <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>ne <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>revede <span class=\"_ _1b\"></span>la <span class=\"_ _17\"> </span>liquidazione <span class=\"_ _17\"> </span>e <span class=\"_ _1b\"></span>i <span class=\"_ _17\"> </span>relativi <span class=\"_ _1b\"></span>effetti <span class=\"_ _17\"> </span>sono<span class=\"_ _43\"> </span>riflessi <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>gli <span class=\"_ _b\"></span>oneri <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>proventi <span class=\"_ _b\"></span>finanziari, <span class=\"_ _b\"></span>unitamente <span class=\"_ _0\"></span>alla <span class=\"_ _b\"></span>stima<span class=\"_ _43\"> </span>del c<span class=\"_ _2\"></span>osto <span class=\"_ _6\"></span>di at<span class=\"_ _2\"></span>tualizzazione <span class=\"_ _6\"></span>delle citate<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziarie. <span class=\"_ _6\"></span>Per <span class=\"_ _2\"></span>ulteriori <span class=\"_ _6\"></span>informazioni<span class=\"_ _43\"> </span>si veda la Nota <span class=\"ls7\">16</span>.<span class=\"_ _43\"> </span>Debiti <span class=\"_ _1b\"></span>finanziari <span class=\"_ _1b\"></span>verso <span class=\"_ _1b\"></span>locatori<span class=\"ls22\">. <span class=\"_ _17\"> </span></span>La <span class=\"_ _1b\"></span>durata <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>leasing <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _1b\"></span>determinata <span class=\"_ _1b\"></span>sulla <span class=\"_ _1b\"></span>base <span class=\"_ _1b\"></span>del<span class=\"_ _43\"> </span>singolo <span class=\"_ _b\"></span>contratto <span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>composta <span class=\"_ _b\"></span>dal <span class=\"_ _0\"></span>periodo <span class=\"_ _b\"></span>\u201cnon <span class=\"_ _b\"></span>cancellabile\u201d <span class=\"_ _b\"></span>unitamente <span class=\"_ _0\"></span>agli <span class=\"_ _b\"></span>effetti<span class=\"_ _43\"> </span>di  eventuali <span class=\"_ _15\"> </span>estensioni <span class=\"_ _15\"> </span>o  terminazioni <span class=\"_ _15\"> </span>anticipate <span class=\"_ _15\"> </span>il  cui<span class=\"_ _2\"></span>  esercizio <span class=\"_ _15\"> </span>\u00e8  s<span class=\"_ _2\"></span>tato  ritenuto<span class=\"_ _43\"> </span>ragionevolmente <span class=\"_ _6\"></span>certo <span class=\"_ _6\"></span>e <span class=\"_ _7\"></span>considerando <span class=\"_ _2\"></span>le <span class=\"_ _6\"></span>clausole <span class=\"_ _7\"></span>del <span class=\"_ _2\"></span>contratto <span class=\"_ _7\"></span>stesso<span class=\"_ _0\"></span><span class=\"ls22\">. <span class=\"_ _6\"></span><span class=\"ls0\">Inoltre <span class=\"_ _6\"></span>il <span class=\"_ _7\"></span>t<span class=\"_ _0\"></span>asso<span class=\"_ _43\"> </span></span></span>di <span class=\"_ _f\"> </span>attualizzazione <span class=\"_ _f\"> </span>dei <span class=\"_ _f\"> </span>leasing <span class=\"_ _10\"> </span>ricadenti <span class=\"_ _f\"> </span>nell\u2019ambito <span class=\"_ _f\"> </span>IFRS <span class=\"_ _f\"> </span>16 <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _f\"> </span>det<span class=\"_ _0\"></span>erminato <span class=\"_ _f\"> </span>con<span class=\"_ _43\"> </span>riferimento al tasso medio di indebitamento del Gruppo.<span class=\"_ _43\"> </span>Long Term Incentive <span class=\"_ _0\"></span>Plan<span class=\"ff1\">. Il debito comprend<span class=\"_ _0\"></span>e la miglior stima del <span class=\"_ _0\"></span>valore attuale del<span class=\"_ _43\"> </span></span>piano di incentivazione spettante agli Amministratori della Societ\u00e0 sin qui maturato.<span class=\"_ _43\"> </span>Piano<span class=\"ff6\"> <span class=\"_ _1b\"> </span>Performance <span class=\"_ _1b\"> </span>Shares</span><span class=\"ls22\">. <span class=\"_ _17\"> </span></span>A <span class=\"_ _1b\"></span>ogni <span class=\"_ _17\"> </span>data <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>bilancio, <span class=\"_ _1b\"></span>la <span class=\"_ _1b\"></span>Societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1b\"></span>rivede <span class=\"_ _1b\"></span>le <span class=\"_ _1b\"></span>ipotesi <span class=\"_ _1b\"></span>su<span class=\"_ _0\"></span>l<span class=\"_ _43\"> </span>numero <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>azioni <span class=\"_ _b\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _b\"></span>prevede <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>maturare <span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>rileva <span class=\"_ _b\"></span>l\u2019effetto <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>azioni<span class=\"_ _43\"> </span>maturate <span class=\"_ _19\"> </span>nel <span class=\"_ _19\"> </span>corso <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>eriodo, <span class=\"_ _19\"> </span>iscrivendo <span class=\"_ _19\"> </span>ogni <span class=\"_ _19\"> </span>variazione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>stima <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>conto<span class=\"_ _43\"> </span>economico e rettificando la corrispondente riserva di patrimonio netto.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Uso di stime L\u2019andamento  dell\u2019economia  globale,  il  contesto  di  instabilit\u00e0  politica,  economica  e finanziaria nonch\u00e9 la volatilit\u00e0 dei mercati finanziari potrebbero influenzare l\u2019andamento del Gruppo, con possibili effetti negativi sulla sua situazione economica, patrimoniale e finanziaria. Nel quadro macroeconomico generale assumono rilievo le incertezze relative (i) agli impatti delle sanzioni imposte a livello mondiale nell\u2019ambito del conflitto in essere alla data di riferimento del bilancio tra la Repubblica Federale Russa e l\u2019Ucraina e, non da ultimo, dal conflitto israelo-palestinese, (ii) ai potenziali riflessi derivanti dal cambiamento climatico e (iii) alle potenziali azioni protezionistiche messe in atto dal Governo degli Stati Uniti. Il presente bilancio contiene stime e ipotesi effettuate dal Gruppo relative ad attivit\u00e0 e passivit\u00e0,  costi,  ricavi,  altri  utili/perdite  complessivi  e  passivit\u00e0  potenziali  alla  data  di chiusura del bilancio. Tali stime si fondano su ipotesi considerate ragionevoli e realistiche, sulla base delle informazioni disponibili al momento della stima, riviste periodicamente e i relativi effetti sono riflessi a conto economico nel periodo in cui si manifestano. Di seguito viene data indicazione delle stime pi\u00f9 significative utilizzate per la redazione del bilancio chiuso al 31 dicembre 2024: -  Immobilizzazioni immateriali e materiali. Tenendo in considerazione le pi\u00f9 recenti informazioni  disponibili  e  gli  scenari  attualmente  configurabili,  il  Gruppo  non  ha rilevato  l\u2019insorgenza  di  elementi  che  possano  portare  a  rettifiche  di  valore  delle attivit\u00e0 materiali o perdite significative di valore delle attivit\u00e0 immateriali e materiali iscritte  in  bilancio.  Si  rimanda  a  quanto  descritto  nei  paragrafi  successivi  circa  le procedure di controllo (impairment test) svolte al 31 dicembre 2024. -  Fondo svalutazione crediti. I crediti sono presentati al netto di un fondo svalutazione stimato  per  tener  conto  di  eventuali  perdite  che  possano  compromettere  la recuperabilit\u00e0 dei crediti stessi. Periodicamente il management rivede le assunzioni alla base delle stime utilizzate per effettuare prudenzialmente suddetti stanziamenti, per tener conto sia dell\u2019andamento dei crediti registrato sia della situazione macro- economica. Per ulteriori informazioni si veda Nota 7. -  Rimanenze  di  magazzino.  Le  rimanenze  sono  presentate  al  netto  dei  fondi svalutazione per materiali e prodotti finiti, considerati obsoleti o a lenta rotazione, tenuto conto del loro utilizzo futuro atteso e del loro valore di realizzo. Per ulteriori informazioni si veda Nota 5. -  Fondi rischi e passivit\u00e0 potenziali. Il Gruppo effettua diversi accantonamenti relativi a contenziosi o rischi di varia natura, riguardanti diverse problematiche e soggetti alla giurisdizione  di  diversi  paesi.  Tali  accantonamenti  sono  stati  valutati  in  base  a informazioni aggiornate che tenessero conto di possibili effetti derivanti dall\u2019attuale contesto. Per ulteriori informazioni si veda Nota 14. Opzioni put call ed earn out. I debiti finanziari comprendono la miglior stima del valore attuale degli earn out e delle put call stipulati con i soci di minoranza delle societ\u00e0 acquisite. Tali passivit\u00e0 finanziarie vengono rimisurate 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 delle citate passivit\u00e0 finanziarie. Per ulteriori informazioni si veda la Nota 16. Debiti finanziari verso locatori.  La durata del leasing  \u00e8 determinata sulla base del singolo contratto e composta dal periodo \u201cnon cancellabile\u201d unitamente agli effetti di  eventuali  estensioni  o  terminazioni  anticipate  il  cui  esercizio  \u00e8  stato  ritenuto ragionevolmente certo e considerando le clausole del contratto stesso. Inoltre il tasso di  attualizzazione  dei  leasing  ricadenti  nell\u2019ambito  IFRS  16  \u00e8  determinato  con riferimento al tasso medio di indebitamento del Gruppo. Long Term Incentive Plan. Il debito comprende la miglior stima del valore attuale del piano di incentivazione spettante agli Amministratori della Societ\u00e0 sin qui maturato. Piano  Performance  Shares.  A ogni  data di bilancio, la Societ\u00e0 rivede le ipotesi sul numero di azioni che si prevede di maturare e rileva l\u2019effetto del valore delle azioni maturate  nel  corso  del  periodo,  iscrivendo  ogni  variazione  di  stima  a  conto economico e rettificando la corrispondente riserva di patrimonio netto. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "Informazioni di settore<span class=\"_ _43\"> </span>Le <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _2\"></span>attraverso <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>opera<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>aggregate <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ini <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>reportistica <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>settore<span class=\"_ _43\"> </span>nei quattro <span class=\"_ _2\"></span>business di ri<span class=\"_ _2\"></span>ferimento: \u201cArredamento\u201d, \u201cIlluminazione\u201d, <span class=\"_ _2\"></span>\u201cLuxury Contract\u201d e<span class=\"_ _43\"> </span>\u201cCucine e sistemi\u201d.<span class=\"_ _43\"> </span>Il  principio  contabile  IFRS  8  <span class=\"ff6\">Settori  operativi</span>  richiede  che  sian<span class=\"_ _2\"></span>o  fornite  informazioni<span class=\"_ _43\"> </span>dettagliate per<span class=\"_ _0\"></span> ogni <span class=\"_ _0\"></span>segmento <span class=\"_ _0\"></span>operativo, inteso <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>componente di <span class=\"_ _0\"></span>un<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 i <span class=\"_ _0\"></span>cui<span class=\"_ _43\"> </span>risultati operativi sono periodicamente rivis<span class=\"_ _2\"></span>ti dal top management ai<span class=\"_ _2\"></span> fini dell<span class=\"ff5\">\u2019</span>ad<span class=\"_ _0\"></span>ozione di<span class=\"_ _43\"> </span>decisioni in merito alle risorse da allocare e della <span class=\"_ _2\"></span>valutazione della performance.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>organizzazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>Dexelance <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>articola <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>riferimento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _b\"></span>in<span class=\"_ _43\"> </span>quattro <span class=\"_ _a\"> </span>settori <span class=\"_ _a\"> </span>operativi <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>are<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>strategiche <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019affari <span class=\"_ _a\"> </span>(\u201cASA\u201d</span>), <span class=\"_ _a\"> </span>come <span class=\"_ _a\"> </span>definite <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>livello<span class=\"_ _43\"> </span>gestionale <span class=\"_ _16\"> </span>dal<span class=\"_ _2\"></span> <span class=\"_ _16\"> </span>manage<span class=\"_ _2\"></span>ment<span class=\"_ _0\"></span>,<span class=\"ff4 fs6\"> <span class=\"_ _30\"> </span></span>e <span class=\"_ _16\"> </span>una<span class=\"_ _2\"></span> <span class=\"_ _16\"> </span>residuale <span class=\"_ _30\"> </span>(principalmente <span class=\"_ _16\"> </span>rico<span class=\"_ _2\"></span>nducibile <span class=\"_ _16\"> </span>alla<span class=\"_ _43\"> </span>capogruppo con funzione di holding):<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Arredamento: <span class=\"_ _2f\"> </span>d<span class=\"_ _2\"></span>edicata <span class=\"_ _18\"> </span>alla <span class=\"_ _2f\"> </span>progettazione, <span class=\"_ _18\"> </span>produzione <span class=\"_ _2f\"> </span>(sia <span class=\"_ _18\"> </span>internamente, <span class=\"_ _18\"> </span>sia<span class=\"_ _43\"> </span></span></span>mediante <span class=\"_ _a\"> </span>produttori  terzi) <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>commercializzazio<span class=\"_ _2\"></span>ne <span class=\"_ _a\"> </span>di <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>rodotti  per <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>arredamento<span class=\"_ _43\"> </span>(indoor <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>outdoor), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>prevalenza <span class=\"_ _0\"></span>dedicati <span class=\"_ _b\"></span>all<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>living. <span class=\"_ _b\"></span>Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>bilancio <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>concentrata <span class=\"_ _13\"></span>presso <span class=\"_ _13\"></span>Gervasoni <span class=\"_ _13\"></span>S.p.A., <span class=\"_ _1a\"></span>Meridiani <span class=\"_ _13\"></span>S.r.l., <span class=\"_ _13\"></span>Saba <span class=\"_ _1a\"></span>Italia<span class=\"_ _43\"> </span>S.r.l., Gamma Arredamenti International S.p.A. e Turri S.r.l.;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Illuminazione: <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>edicata <span class=\"_ _18\"> </span>alla <span class=\"_ _2f\"> </span>progettazione, <span class=\"_ _18\"> </span>produzione <span class=\"_ _2f\"> </span>(sia <span class=\"_ _18\"> </span>internamente, <span class=\"_ _2f\"> </span>sia<span class=\"_ _43\"> </span></span></span>mediante <span class=\"_ _b\"></span>produttori <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>erzi) <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>commercializzazione <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>prodotti <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>illuminazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>design <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>alta <span class=\"_ _1b\"></span>qualit\u00e0. <span class=\"_ _17\"> </span>Alla <span class=\"_ _1b\"></span>data <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>riferimento <span class=\"_ _1b\"></span>del <span class=\"_ _17\"> </span>bilancio <span class=\"_ _1b\"></span>ne <span class=\"_ _17\"> </span>fanno <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _1b\"></span>Davide<span class=\"_ _43\"> </span>Groppi S.r.l., Flexalighting S.r.l., Flexalighting North America Ltd. e Axo Light S.r.l.;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Luxury <span class=\"_ _b\"></span>Contract: <span class=\"_ _b\"></span>dedicata <span class=\"_ _b\"></span>alla <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rogettazione <span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>installaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>arredi <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>misura <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>su<span class=\"_ _43\"> </span></span></span>commissione preval<span class=\"_ _2\"></span>entemente per <span class=\"_ _6\"></span>negozi di <span class=\"_ _2\"></span>marchi <span class=\"_ _2\"></span>del lusso, <span class=\"_ _6\"></span>residenze e <span class=\"_ _6\"></span>alberghi di<span class=\"_ _43\"> </span>alta <span class=\"_ _6\"></span>fascia <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>commissione <span class=\"_ _7\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>collaborazione <span class=\"_ _6\"></span>con <span class=\"_ _7\"></span>rinomati <span class=\"_ _6\"></span>architetti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>designers. <span class=\"_ _6\"></span>Alla<span class=\"_ _43\"> </span>data <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>riferimento <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>bilan<span class=\"_ _0\"></span>cio <span class=\"_ _c\"> </span>tale <span class=\"_ _15\"> </span>ASA <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _15\"> </span>concentrata <span class=\"_ _c\"> </span>e <span class=\"_ _15\"> </span>attiva <span class=\"_ _c\"> </span>presso <span class=\"_ _c\"> </span>Cenacchi<span class=\"_ _43\"> </span>International S.r.l. e Modar S.p.A.;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Cucine <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>sistemi: <span class=\"_ _1a\"></span>dedicato <span class=\"_ _b\"></span>alla <span class=\"_ _13\"></span>progettazione, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>roduzione <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>commercializzazione <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span></span></span>soluzioni per cu<span class=\"_ _0\"></span>cine componibili e sistemi<span class=\"_ _0\"></span>. Alla <span class=\"_ _0\"></span>data di riferimento <span class=\"_ _0\"></span>del bilancio, ne <span class=\"_ _0\"></span>fa<span class=\"_ _43\"> </span>parte Cubo Design S.r.l.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Altro:  \u00e8  costituita  d<span class=\"_ _0\"></span>alla  capogruppo  Dexelance  S.p.A.  Al  31<span class=\"_ _0\"></span>  dicembre  2024  si  \u00e8<span class=\"_ _43\"> </span></span></span>ritenuto <span class=\"_ _1a\"></span>opportuno <span class=\"_ _1b\"></span>classificare <span class=\"_ _1a\"></span>le <span class=\"_ _1a\"></span>societ\u00e0 <span class=\"_ _1a\"></span>estere <span class=\"_ _1a\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _1a\"></span>svolgono <span class=\"_ _1b\"></span>attivit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _1a\"></span>commerciali<span class=\"_ _43\"> </span>(Dexelance <span class=\"_ _f\"> </span>UK, <span class=\"_ _f\"> </span>IDB <span class=\"_ _11\"> </span>Suzh<span class=\"_ _0\"></span>ou <span class=\"_ _f\"> </span>e <span class=\"_ _11\"> </span>Dexelance <span class=\"_ _f\"> </span>USA) <span class=\"_ _f\"> </span>all\u2019interno <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>specifiche <span class=\"_ _11\"> </span>aree<span class=\"_ _43\"> </span>strategiche di <span class=\"_ _0\"></span>affari <span class=\"_ _0\"></span>che al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"ls7\">202</span>3 <span class=\"_ _0\"></span><span class=\"ff5\">risultavano <span class=\"_ _0\"></span>classificate all\u2019interno <span class=\"_ _0\"></span>della<span class=\"_ _43\"> </span></span>voce \u201cAltro\u201d.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>affari <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>tipicamente <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _b\"></span>monitora<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>suo <span class=\"_ _6\"></span>business <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>si <span class=\"_ _7\"></span>caratterizza <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _6\"></span><span class=\"ff5\">l\u2019omogeneit\u00e0 <span class=\"_ _7\"></span>dei <span class=\"_ _6\"></span>mercati <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>riferimento,<span class=\"_ _43\"> </span></span>senza tuttavia disporre di un\u2019autonoma organizzazione.<span class=\"_ _43\"> </span>Conto economico per area strategica di affari<span class=\"_ _43\"> </span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>composizione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>area <span class=\"_ _b\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>affari <span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>31 <span class=\"_ _2f\"> </span>dicembre <span class=\"_ _2e\"> </span><span class=\"ls7\">202</span>3 <span class=\"_ _2f\"> </span>e <span class=\"_ _2e\"> </span>al <span class=\"_ _2f\"> </span>31 <span class=\"_ _2e\"> </span>dicembre <span class=\"_ _2f\"> </span><span class=\"ls7\">202</span>4<span class=\"ff4 fs6\"> <span class=\"_ _2f\"> </span></span>dove <span class=\"_ _2e\"> </span>i <span class=\"_ _2f\"> </span>ricavi <span class=\"_ _2e\"> </span>infra-settoriali <span class=\"_ _2f\"> </span>(quasi<span class=\"_ _43\"> </span>esclusivamente <span class=\"_ _c\"> </span>riferibili <span class=\"_ _c\"> </span>ai <span class=\"_ _c\"> </span>rapporti <span class=\"_ _c\"> </span>commerciali <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>le <span class=\"_ _c\"> </span>controllate <span class=\"_ _c\"> </span>estere <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>Gruppo<span class=\"_ _43\"> </span>appartenenti <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>segmento <span class=\"_ _6\"></span>op<span class=\"_ _0\"></span>erativo <span class=\"_ _2\"></span>\u201cAltro\u201d) <span class=\"_ _6\"></span>sono stati <span class=\"_ _6\"></span>oggetto di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>elisione <span class=\"_ _6\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>un importo<span class=\"_ _43\"> </span>pari a Euro 2.722 migliaia:<table class=\"s w2c4 h175\" id=\"_74c2103b-25d9-48ba-b576-66739d8ce055\"><tr><td></td><td class=\"c x1e8 ye42 w130 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Arredamento </div></td><td class=\"c x1e9 ye42 w10c h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Illuminazione </div></td><td class=\"c x1ea ye43 w2c5 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Luxury<span class=\"_ _43\"> </span></div></td><td class=\"c x1eb ye43 w2c6 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Cucine e<span class=\"_ _43\"> </span></div></td><td class=\"c x1ec ye42 w111 h29\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1ed ye42 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye42 w1aa h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td class=\"c x1ef ye44 w2c7 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _43\"> </span></div></td><td class=\"c x1f0 ye44 w2c8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Sistemi<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ee ye45 w1aa hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi <span class=\"ls15\">di</span> vendita <span class=\"ls15\">per</span> beni e servizi (*) </div></td><td class=\"c x1e8 ye45 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">119.413 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye45 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.854 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye45 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">85.187 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye45 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">52.273 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye45 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.623 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye45 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">287.350</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1ee ye46 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri proventi </div></td><td class=\"c x1e8 ye46 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.770 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye46 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">413 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye46 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">373 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye46 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.122 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye46 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">291 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye46 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.969 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye47 w1aa hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale ricavi e proventi </div></td><td class=\"c x1e8 ye47 w130 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">122.183 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye47 w10c hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">29.267 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye47 w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">85.560 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye47 w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">53.394 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye47 w111 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.914 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye47 w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">292.319 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye48 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Acquisti materie prime </div></td><td class=\"c x1e8 ye48 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(46.489) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye48 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(9.848) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye48 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(28.196) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye48 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(25.313) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye48 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">39 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye48 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(109.807) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye49 w2c9 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Costi per servizi e godimento beni di</div></td><td class=\"c x1e8 ye4a w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(34.556) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye4a w10c h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.240) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye4a w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(25.712) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye4a w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(11.574) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye4a w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.808) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye4a w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(85.891) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye4b w2ca h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">terzi<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ee ye4c w1aa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Costi del personale </div></td><td class=\"c x1e8 ye4c w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(18.447) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye4c w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.485) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye4c w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.025) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye4c w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(5.523) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye4c w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(2.642) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye4c w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(44.122) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye4d w1aa hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Accantonamenti e svalutazione </div></td><td class=\"c x1e8 ye4d w130 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(73) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye4d w10c hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(8) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye4d w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(29) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye4d w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(278) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye4d w111 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye4d w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(388) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye4e w1aa hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">EBITDA </div></td><td class=\"c x1e8 ye4e w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">22.618 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye4e w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">6.685 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye4e w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">19.599 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye4e w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">10.705 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye4e w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.497) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye4e w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">52.111 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye4f w2cb h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Ammortamenti e svalutazioni delle</div></td><td class=\"c x1e8 ye50 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.510) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye50 w10c h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(980) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye50 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.442) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye50 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(5.400) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye50 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(664) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye50 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(16.997) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye51 w2cc h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">immobilizzazioni<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ee ye52 w1aa hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato operativo </div></td><td class=\"c x1e8 ye52 w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">17.108 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye52 w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.705 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye52 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">15.157 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye52 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">5.305 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye52 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(8.162) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye52 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">35.114 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye53 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Proventi finanziari </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye53 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">16.320 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye54 w1aa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Oneri finanziari </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye54 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(14.086) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye55 w1aa hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato prima delle imposte </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye55 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">37.348 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye56 w1aa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Imposte <span class=\"ls36\">sul</span> reddito </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye56 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(9.218) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye57 w1aa hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye57 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">28.130 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table><table class=\"s w2c4 h179\" id=\"_4092f6f2-0e42-44ac-ae8a-24c628259b62\"><tr><td></td><td class=\"c x1e8 ye58 w130 h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Arredamento </div></td><td class=\"c x1e9 ye58 w10c h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Illuminazione </div></td><td class=\"c x1ea ye5a w2c5 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Luxury<span class=\"_ _43\"> </span></div></td><td class=\"c x1eb ye5a w2c6 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cucine e<span class=\"_ _43\"> </span></div></td><td class=\"c x1ec ye58 w111 h43\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1ed ye58 w10f h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye58 w1aa h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td class=\"c x1ef ye5b w2c7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _43\"> </span></div></td><td class=\"c x1f0 ye5b w2c8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Sistemi<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ee ye5c w1aa hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi di vendita per beni e servizi (*) </div></td><td class=\"c x1e8 ye5c w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">141.696 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye5c w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">32.077 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye5c w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">91.251 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye5c w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">59.360 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye5c w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye5c w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">324.384</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1ee ye5d w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri proventi </div></td><td class=\"c x1e8 ye5d w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.760 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye5d w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">480 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye5d w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">144 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye5d w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.216 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye5d w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">311 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye5d w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.911</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1ee ye5e w1aa hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale ricavi e proventi </div></td><td class=\"c x1e8 ye5e w130 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">144.455 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye5e w10c hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">32.557 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye5e w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">91.395 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye5e w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">60.576 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye5e w111 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">311 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye5e w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">329.295 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye5f w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Acquisti materie prime </div></td><td class=\"c x1e8 ye5f w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(55.123) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye5f w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(10.581) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye5f w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(30.794) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye5f w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(29.898) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye5f w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(12) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye5f w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(126.407)</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye49 w2c9 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Costi per servizi e godimento beni di</div></td><td class=\"c x1e8 ye60 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(44.067) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye60 w10c h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(9.020) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye60 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(28.161) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye60 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.929) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye60 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.854) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye60 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(99.031) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye4b w2ca h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">terzi<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ee ye61 w1aa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Costi del personale </div></td><td class=\"c x1e8 ye61 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(25.761) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye61 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.192) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye61 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.561) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye61 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.587) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye61 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.365) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye61 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(53.466) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye62 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Accantonamenti e svalutazione </div></td><td class=\"c x1e8 ye62 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(56) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye62 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(50) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye62 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(22) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye62 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(308) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye62 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye62 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(436) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye63 w1aa hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">EBITDA </div></td><td class=\"c x1e8 ye63 w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">19.449 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye63 w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.715 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye63 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">19.858 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye63 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">10.855 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye63 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(5.921) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye63 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">49.955</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye64 w2cb h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Ammortamenti e svalutazioni delle</div></td><td class=\"c x1e8 ye65 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(9.734) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye65 w10c h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.817) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye65 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.558) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye65 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.196) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye65 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(237) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye65 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(22.541) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye66 w2cc h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immobilizzazioni<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ee ye67 w1aa hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Risultato operativo </div></td><td class=\"c x1e8 ye67 w130 hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">9.715 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye67 w10c hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">3.898 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye67 w10f hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">15.300 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye67 w10f hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">4.659 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye67 w111 hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.157) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye67 w10f hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">27.414</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye68 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Proventi finanziari </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye68 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">13.756</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1ee ye69 w1aa hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Oneri finanziari </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye69 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(15.609) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye6a w1aa hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato prima delle imposte </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye6a w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">25.561</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye6b w1aa hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Imposte sul reddito </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye6b w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.658) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye6c w1aa hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye6c w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">17.904</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr></table>I <span class=\"_ _6\"></span>ricavi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>segmenti <span class=\"_ _6\"></span>operativi <span class=\"_ _6\"></span>\u201cArredamento\u201d <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>\u201cIllumin<span class=\"_ _0\"></span>azione\u201d <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span><span class=\"ff1\">2024<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>aumento<span class=\"_ _43\"> </span></span>rispetto <span class=\"_ _b\"></span>al <span class=\"_ _13\"></span>2023 <span class=\"_ _13\"></span>(rispettivamente <span class=\"_ _13\"></span>+19% <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>+11%), <span class=\"_ _13\"></span>beneficia<span class=\"ls10\">nd</span>o <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>crescita <span class=\"_ _b\"></span>derivante<span class=\"_ _43\"> </span>dalla <span class=\"_ _11\"> </span>variazione <span class=\"_ _11\"> </span>dell\u2019area <span class=\"_ _11\"> </span>di <span class=\"_ _f\"> </span>consolidamento. <span class=\"_ _11\"> </span>In <span class=\"_ _f\"> </span><span class=\"ff1\">particolare, <span class=\"_ _11\"> </span></span>nell\u2019ambito <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>settore<span class=\"_ _43\"> </span>Arredamento <span class=\"_ _17\"> </span>l\u2019acquisizione <span class=\"_ _17\"> </span>d<span class=\"ff1\">i <span class=\"_ _c\"> </span>Turri <span class=\"_ _1b\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>comportato <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>incremento <span class=\"_ _17\"> </span>dei <span class=\"_ _17\"> </span>ricavi <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>Euro<span class=\"_ _43\"> </span></span>18.<span class=\"ls7\">127</span> <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>solidamento <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>Axo <span class=\"_ _0\"></span>Light <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>inciso <span class=\"_ _0\"></span>positivamente <span class=\"_ _0\"></span>sui <span class=\"_ _b\"></span>ricavi<span class=\"_ _43\"> </span>del <span class=\"_ _1b\"></span>settore <span class=\"_ _1b\"></span>illuminazione <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>Euro <span class=\"_ _17\"> </span>2.<span class=\"ls7\">37</span>2 <span class=\"_ _1b\"></span>migliaia. <span class=\"_ _1b\"></span>La <span class=\"_ _1b\"></span>crescita <span class=\"_ _1b\"></span>interna <span class=\"_ _1a\"></span>dei <span class=\"_ _1b\"></span>due <span class=\"_ _1b\"></span>settori <span class=\"_ _1b\"></span>a<span class=\"_ _43\"> </span>parit\u00e0 di perimetro sarebbe quindi pari al 3<span class=\"ls10\">% </span>per entrambe.<span class=\"_ _43\"> </span>Rilevante <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019incremento</span> <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>ricavi <span class=\"_ _6\"></span><span class=\"ff5\">del <span class=\"_ _2\"></span>\u201cLuxury <span class=\"_ _6\"></span>Contract\u201d, <span class=\"_ _2\"></span><span class=\"ff1\">pari <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>7% <span class=\"_ _6\"></span>inter<span class=\"_ _0\"></span>amente <span class=\"_ _6\"></span>organico<span class=\"ls12\">,<span class=\"_ _43\"> </span></span></span></span>che ha beneficiato della r<span class=\"_ _2\"></span>ipresa del settore dopo il <span class=\"_ _2\"></span>rallentamento a causa d<span class=\"_ _2\"></span>ella pandemia<span class=\"_ _43\"> </span>Covid.<span class=\"_ _43\"> </span>I <span class=\"_ _1a\"></span>ricavi <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>segmento <span class=\"_ _1a\"></span>operativo <span class=\"_ _1a\"></span><span class=\"ff5\">\u201c</span>Cucine <span class=\"_ _1b\"></span>e <span class=\"_ _1a\"></span>Sistemi<span class=\"ff5\">\u201d <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>2024 <span class=\"_ _1b\"></span>sono <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>aumento <span class=\"_ _1b\"></span></span>del <span class=\"_ _1b\"></span>14%<span class=\"_ _43\"> </span>rispetto <span class=\"_ _1b\"></span>al <span class=\"_ _1a\"></span>2023<span class=\"ff5\">; <span class=\"_ _1b\"></span>l\u2019incremento <span class=\"_ _1a\"></span>deriva <span class=\"_ _1a\"></span>sia <span class=\"_ _1b\"></span>dalla <span class=\"_ _1a\"></span>crescita <span class=\"_ _1b\"></span>organica <span class=\"_ _1a\"></span>registrata <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _1a\"></span>societ\u00e0<span class=\"_ _43\"> </span></span>Cubo Design, che dalla variazione del periodo di consolidato dell\u2019esercizio 2023<span class=\"_ _0\"></span><span class=\"ff1\">.<span class=\"_ _43\"> </span></span>La <span class=\"_ _b\"></span>riduzione <span class=\"_ _13\"></span>dell\u2019EBITDA <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>legat<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>particolar <span class=\"_ _13\"></span>modo <span class=\"_ _b\"></span>ai <span class=\"_ _13\"></span>costi <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>personale, <span class=\"_ _b\"></span>in <span class=\"_ _13\"></span>aumento,<span class=\"_ _43\"> </span>per <span class=\"_ _1a\"></span>effetto <span class=\"_ _1a\"></span>degli <span class=\"_ _1a\"></span>adeguamenti <span class=\"_ _1b\"></span>contrat<span class=\"_ _2\"></span>tuali <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _13\"></span>rafforzamento <span class=\"_ _1a\"></span>or<span class=\"_ _0\"></span>ganizzativo, <span class=\"_ _13\"></span>e <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>costi<span class=\"_ _43\"> </span>sostenuti per le iniziative commerciali.<span class=\"_ _43\"> </span>Sia <span class=\"_ _0\"></span><span class=\"ff5\">l\u2019\u201cArredamento\u201d <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019\u201cIlluminazione\u201d <span class=\"_ _0\"></span>presentano <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span></span>EBITD<span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>incide <span class=\"_ _0\"></span>sul fatturat<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>in  dimi<span class=\"_ _2\"></span>nuzione  rispe<span class=\"_ _2\"></span>tto  allo <span class=\"_ _15\"> </span>scorso  esercizio <span class=\"_ _15\"> </span>(pari <span class=\"_ _15\"> </span>rispettivamente <span class=\"_ _15\"> </span>al <span class=\"_ _15\"> </span>14%  e <span class=\"_ _c\"> </span>al  <span class=\"ls1a\">18</span>%)<span class=\"ls42\">.<span class=\"_ _43\"> </span></span>Sostanzialmente <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>linea <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span><span class=\"ff5\">l\u2019esercizio <span class=\"_ _0\"></span>precedente <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>l\u2019incidenza <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>l\u2019EBITDA <span class=\"_ _0\"></span>d</span>e<span class=\"ff5\">l <span class=\"_ _0\"></span>\u201cLu<span class=\"_ _0\"></span>xury<span class=\"_ _43\"> </span></span>Contract\u201d, attestandosi al <span class=\"ff1\">22% dei ricavi.<span class=\"_ _43\"> </span></span>Anche <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>contributo <span class=\"_ _b\"></span><span class=\"ff5\">all\u2019EBITDA</span> <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019area <span class=\"_ _b\"></span>strategica <span class=\"_ _0\"></span>d\u2019affari <span class=\"_ _13\"></span>\u201c</span>Cucine <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>sistemi<span class=\"ff5\">\u201d</span> <span class=\"_ _b\"></span>diminuisce<span class=\"_ _43\"> </span>leggermente rispetto all\u2019<span class=\"ff1\">esercizio 2023 (dal 20% al 18% dei ricavi).<span class=\"_ _43\"> </span></span>Va <span class=\"_ _2\"></span>infine <span class=\"ff5\">evi<span class=\"_ _2\"></span>denziato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>contributo <span class=\"_ _6\"></span>negativo all\u2019EB<span class=\"_ _6\"></span>ITD<span class=\"_ _0\"></span>A <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>strategica <span class=\"_ _6\"></span>d\u2019affari \u201cAltro\u201d,<span class=\"_ _43\"> </span></span>soprattutto per effetto dei costi di struttura della capogruppo.<span class=\"_ _43\"> </span>Stato patrimoniale per area strategica d<span class=\"ffa\">\u2019</span>affari<span class=\"_ _43\"> </span>Si <span class=\"_ _0\"></span>riporta di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>la composizione <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>patrimoniale per <span class=\"_ _b\"></span>area<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>strategica di <span class=\"_ _0\"></span>affari<span class=\"_ _43\"> </span>al <span class=\"_ _0\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _0\"></span><span class=\"ls7\">202</span>3 <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2024 <span class=\"_ _b\"></span>dove <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span><span class=\"ls12\">i <span class=\"_ _b\"></span></span>debiti <span class=\"_ _0\"></span>infra-settoriali <span class=\"_ _0\"></span>(quasi<span class=\"_ _43\"> </span>esclusivamente <span class=\"_ _c\"> </span>riferibili <span class=\"_ _c\"> </span>ai <span class=\"_ _c\"> </span>rapporti <span class=\"_ _c\"> </span>commerciali <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>le <span class=\"_ _c\"> </span>controllate <span class=\"_ _c\"> </span>estere <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>Gruppo<span class=\"_ _43\"> </span>appartenenti al segmento <span class=\"ff5\">operativo \u201cAltro\u201d) sono stati oggetto di elisione</span>:<table class=\"s w2cd h17c\" id=\"_0ea05dda-619b-4986-a719-b75e7e7e7f15\"><tr><td></td><td></td><td class=\"c x1f5 ye6d w2ce h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Arredamento<span class=\"_ _43\"> </span></div><div class=\"t m0 x1f4 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Illuminazione<span class=\"_ _43\"> </span></div></td><td class=\"c x1f6 ye6e w2c5 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Luxury<span class=\"_ _43\"> </span></div></td><td class=\"c x1f7 ye6e w2c6 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cucine e<span class=\"_ _43\"> </span></div></td><td class=\"c x1f8 ye6f w111 h43\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1f9 ye6f w10f h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye6f w144 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td class=\"c x1fb ye70 w2c7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _43\"> </span></div></td><td class=\"c x1fc ye70 w2c8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Sistemi<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1fa ye71 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 immateriali </div></td><td class=\"c x1fd ye71 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">102.368 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye71 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.276 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye71 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">45.360 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye71 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">73.625 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye71 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">6 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye71 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">243.635</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye72 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Diritto d'uso </div></td><td class=\"c x1fd ye72 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">16.469 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye72 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.617 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye72 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.025 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye72 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.064 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye72 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.735 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye72 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">32.910</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye73 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 materiali </div></td><td class=\"c x1fd ye73 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">13.186 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye73 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.395 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye73 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.649 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye73 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">9.561 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye73 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.841 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye73 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">28.631</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye74 w2cf h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Partecipazioni e altre attivit\u00e0 non</div></td><td class=\"c x1fd ye75 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.921 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye75 w103 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">554 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye75 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">723 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye75 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.423 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye75 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">921 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye75 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.543</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye76 w2d0 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">correnti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye77 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 non correnti </div></td><td class=\"c x1fd ye77 w130 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">136.944 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye77 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">26.841 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye77 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">52.758 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye77 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">91.674 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f8 ye77 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">5.502 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye77 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">313.719 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye78 w2d1 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Rimanenze e attivit\u00e0 derivanti da</div></td><td class=\"c x1fd ye79 w130 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.623 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye79 w103 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.557 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye79 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.783 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye79 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.555 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye79 w111 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.128 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye79 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">41.646</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye7a w2d2 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">contratti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye7b w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x1fd ye7b w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.976 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye7b w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.150 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye7b w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">11.529 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye7b w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.076 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye7b w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">229 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye7b w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">38.961</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye7c w2d3 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Anticipi commerciali e passivit\u00e0</div></td><td class=\"c x1fd ye7d w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(13.931) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye7d w103 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.033) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye7d w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.083) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye7d w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.930) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye7d w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(827) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye7d w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(24.804) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye7e w2d4 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">derivanti da contratti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye7f w144 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x1fd ye7f w130 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(25.516) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye7f w103 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.121) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye7f w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(11.940) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye7f w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(9.206) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye7f w111 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(487) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye7f w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(51.271) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye80 w2d5 h17d\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Capitale circolante netto</div></td><td class=\"c x1fd ye81 w130 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">2.152 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye81 w103 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.552 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye81 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(2.711) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye81 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(505) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye81 w111 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">43 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye81 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">4.531</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye82 w2d6 h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">operativo<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye83 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x1fd ye83 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(6.253) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye83 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.785) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye83 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.285) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye83 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.831) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye83 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.333) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye83 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(15.488) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye84 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></td><td class=\"c x1fd ye84 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.050 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye84 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">690 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye84 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.156 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye84 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.487 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye84 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.677 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye84 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">11.059</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye85 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Capitale circolante netto </div></td><td class=\"c x1fd ye85 w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">949 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye85 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.456 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye85 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(5.840) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye85 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(849) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye85 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.387 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye85 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">102 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1fa ye86 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Fondi rischi e TFR </div></td><td class=\"c x1fd ye86 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.299) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye86 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.483) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye86 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(3.405) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye86 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.627) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye86 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(130) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye86 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(11.944) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye87 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1fd ye87 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(8.836) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye87 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(553) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye87 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.006) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye87 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(13.153) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye87 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(3) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye87 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(26.551) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye88 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Capitale investito netto </div></td><td class=\"c x1fd ye88 w130 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">123.758 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye88 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">29.261 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye88 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">39.507 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye88 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">76.045 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f8 ye88 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">6.755 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye88 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">275.326 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1fa ye89 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Indebitamento finanziario netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f9 ye89 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(120.948)</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye8a w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Patrimonio netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f9 ye8a w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(154.378)</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye8b w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Fonti di finanziamento </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f9 ye8b w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(275.326)</span><span class=\"ls0\">  </span></div></td></tr></table><table class=\"s w2d7 h17f\" id=\"_cf18f50d-ace2-41ae-9791-c6e8190ee3fe\"><tr><td></td><td></td><td class=\"c x1f5 ye8c w2ce h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Arredamento<span class=\"_ _43\"> </span></div><div class=\"t m0 x1f4 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Illuminazione<span class=\"_ _43\"> </span></div></td><td class=\"c x1f6 ye8d w2c5 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Luxury<span class=\"_ _43\"> </span></div></td><td class=\"c x1f7 ye8d w2c6 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cucine e<span class=\"_ _43\"> </span></div></td><td class=\"c x1f8 ye8e w111 h43\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1f9 ye8e w10f h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye8e w144 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td class=\"c x1fb ye8f w2c7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _43\"> </span></div></td><td class=\"c x1fc ye8f w2c8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Sistemi<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1fa ye90 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 immateriali </div></td><td class=\"c x1fd ye90 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">99.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye90 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.011 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye90 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">42.025 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye90 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">72.158 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye90 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">49 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye90 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">235.484 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye91 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Diritto d'uso </div></td><td class=\"c x1fd ye91 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">20.581 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye91 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.999 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye91 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.881 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye91 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">6.332 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye91 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">634 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye91 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">34.427 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye92 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 materiali </div></td><td class=\"c x1fd ye92 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.353 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye92 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.056 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye92 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.108 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye92 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.949 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye92 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">757 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye92 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">28.223 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye93 w2cf h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Partecipazioni e altre attivit\u00e0 non</div></td><td class=\"c x1fd ye94 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.005 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye94 w103 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">546 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye94 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">592 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye94 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.262 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye94 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">303 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye94 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.708 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye95 w2d0 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">correnti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye96 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 non correnti </div></td><td class=\"c x1fd ye96 w130 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">141.181 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye96 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">27.611 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye96 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">48.606 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye96 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">87.702 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f8 ye96 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.743 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye96 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">306.842 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye97 w2d1 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Rimanenze e attivit\u00e0 derivanti da</div></td><td class=\"c x1fd ye98 w130 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.235 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye98 w103 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.751 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye98 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.470 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye98 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.072 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye98 w111 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye98 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">45.529 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye99 w2d2 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">contratti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye9a w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x1fd ye9a w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">19.906 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye9a w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.191 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye9a w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">9.838 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye9a w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.697 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye9a w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye9a w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">41.632 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye9b w2d3 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Anticipi commerciali e passivit\u00e0</div></td><td class=\"c x1fd ye9c w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(14.823) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye9c w103 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(903) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye9c w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(11.130) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye9c w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.580) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye9c w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye9c w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(28.435) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye9d w2d4 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">derivanti da contratti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye9e w144 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x1fd ye9e w130 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(25.613) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye9e w103 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.426) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye9e w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.651) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye9e w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(10.460) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye9e w111 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(461) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye9e w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(53.611) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye9f w2d5 h17d\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Capitale circolante netto</div></td><td class=\"c x1fd yea0 w130 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">7.705 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe yea0 w103 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.614 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff yea0 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.473) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea0 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.271) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea0 w111 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(461) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea0 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">5.114 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 yea1 w2d6 h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">operativo<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa yea2 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x1fd yea2 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(6.359) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe yea2 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.778) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff yea2 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(3.228) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea2 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.739) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea2 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.667) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea2 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(14.771) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea3 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></td><td class=\"c x1fd yea3 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.891 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe yea3 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">595 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff yea3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">919 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 yea3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.415 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea3 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.005 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.824 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea4 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Capitale circolante netto </div></td><td class=\"c x1fd yea4 w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">6.238 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe yea4 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.431 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff yea4 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(8.782) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea4 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.595) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea4 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.123) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea4 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(832) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea5 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Fondi rischi e TFR </div></td><td class=\"c x1fd yea5 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.269) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe yea5 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.515) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff yea5 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(3.399) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea5 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.862) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea5 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(119) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea5 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.163) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea6 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1fd yea6 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(8.307) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe yea6 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(527) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff yea6 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(3.391) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea6 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.660) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea6 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(862) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea6 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(25.748) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea7 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Capitale investito netto </div></td><td class=\"c x1fd yea7 w130 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">133.843 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe yea7 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">30.000 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff yea7 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">33.033 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 yea7 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">71.585 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f8 yea7 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(361) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea7 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">2<span class=\"lsc\">68.099</span><span class=\"lsc\"> </span></span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea8 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Indebitamento finanziario netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f9 yea8 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(97.647) </span><span class=\"ls0\"> </span></div></td></tr></table>Patrimonio netto    <span class=\"ls0\">(170.452) </span>Fonti di finanziamento    <span class=\"ls0\">(268.099) </span>Si <span class=\"_ _15\"> </span>evidenzia <span class=\"_ _c\"> </span>nel <span class=\"_ _15\"> </span>complesso <span class=\"_ _c\"> </span>la  diminuzione <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>non <span class=\"_ _c\"> </span>correnti, <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>rincipalmente<span class=\"_ _43\"> </span>legate al<span class=\"_ _2\"></span> pr<span class=\"_ _2\"></span>ocesso di<span class=\"_ _2\"></span> am<span class=\"_ _2\"></span>mortamento dei <span class=\"_ _6\"></span>beni intangibili<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span> vita <span class=\"_ _6\"></span>utile <span class=\"_ _2\"></span>definita iscritti<span class=\"_ _2\"></span> in<span class=\"_ _2\"></span> sede<span class=\"_ _43\"> </span>di <span class=\"_ _0\"></span>PPA<span class=\"ls22\">. <span class=\"_ _0\"></span></span>Il <span class=\"_ _0\"></span>capitale circolante <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>operativo<span class=\"ff4 fs6\"> <span class=\"_ _0\"></span></span>evidenzia un <span class=\"_ _b\"></span>contenuto aumento, <span class=\"_ _0\"></span>passando<span class=\"_ _43\"> </span>da <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>4.531 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre 20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>5.<span class=\"ls7\">114</span> <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>prin<span class=\"_ _0\"></span>cipalmente legato<span class=\"_ _43\"> </span>all\u2019aumento <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>valore <span class=\"_ _1a\"></span>delle <span class=\"_ _1a\"></span>rimanenze <span class=\"_ _1a\"></span>(+<span class=\"_ _0\"></span><span class=\"ff1\">9%) <span class=\"_ _1a\"></span>e <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _1a\"></span>crediti <span class=\"_ _1a\"></span>commerciali <span class=\"_ _1a\"></span>(<span class=\"ls8\">+7</span>%), <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>arte<span class=\"_ _43\"> </span></span>mitigato dall\u2019aumento degli anticipi da clienti e le<span class=\"_ _6\"></span>gat<span class=\"_ _0\"></span>i alle commesse (+<span class=\"ff1\">1<span class=\"_ _0\"></span>5%).<span class=\"_ _43\"> </span></span>Nell\u2019\u201cArredamento\u201d <span class=\"_ _15\"> </span>l\u2019inc<span class=\"_ _2\"></span>remento <span class=\"_ _15\"> </span>delle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>non <span class=\"_ _15\"> </span>correnti <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _15\"> </span>legato <span class=\"_ _c\"> </span>all<span class=\"_ _0\"></span>\u2019<span class=\"ff1\">iscrizione <span class=\"_ _15\"> </span>del<span class=\"_ _43\"> </span></span>diritto <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _6\"></span>riferito<span class=\"ff1\"> a<span class=\"_ _6\"></span> nuovi <span class=\"_ _6\"></span>contratti di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>locazione <span class=\"_ _6\"></span>immobiliare <span class=\"lsb\">e <span class=\"_ _2\"></span><span class=\"ls0\">a <span class=\"_ _6\"></span>migliorie <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>beni <span class=\"_ _6\"></span>di t<span class=\"_ _2\"></span>erzi<span class=\"_ _43\"> </span></span></span></span>apportate <span class=\"_ _14\"> </span>nel <span class=\"_ _14\"> </span>corso <span class=\"_ _14\"> </span>dell\u2019anno, <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>parte <span class=\"_ _14\"> </span>compensati <span class=\"_ _14\"> </span>dall\u2019ammortamento <span class=\"_ _14\"> </span><span class=\"ff1\">d<span class=\"_ _0\"></span>ei <span class=\"_ _14\"> </span>beni<span class=\"_ _43\"> </span></span>intangibili a <span class=\"_ _0\"></span>vit<span class=\"_ _0\"></span>a utile <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>iscritti in <span class=\"_ _0\"></span>sede <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>PPA<span class=\"_ _0\"></span><span class=\"ls22\">. <span class=\"_ _0\"></span></span>Il <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>circolante netto <span class=\"_ _b\"></span>operativo<span class=\"_ _43\"> </span>rileva <span class=\"_ _13\"></span>una <span class=\"_ _1a\"></span>variazione <span class=\"_ _13\"></span>positiva <span class=\"_ _13\"></span>principalmente <span class=\"_ _13\"></span>per <span class=\"_ _1a\"></span>effetto <span class=\"_ _13\"></span>dell\u2019incremento <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>valore <span class=\"_ _1a\"></span><span class=\"ff1\">dei<span class=\"_ _43\"> </span></span>crediti <span class=\"_ _6\"></span>commerciali <span class=\"_ _7\"></span>per <span class=\"_ _6\"></span>effetto <span class=\"_ _7\"></span>delle <span class=\"_ _2\"></span>relative <span class=\"_ _7\"></span>dinamiche <span class=\"_ _6\"></span>finanziarie <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>incasso <span class=\"_ _6\"></span>(+ <span class=\"_ _6\"></span>Euro <span class=\"_ _6\"></span>3<span class=\"ls22\">.7</span>01<span class=\"_ _43\"> </span>migliaia).<span class=\"_ _43\"> </span>L\u2019aumento <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>attivit\u00e0  n<span class=\"_ _0\"></span>on <span class=\"_ _a\"> </span>correnti  n<span class=\"_ _0\"></span>ell\u2019\u201cIlluminazione\u201d  \u00e8 <span class=\"_ _a\"> </span>legato <span class=\"_ _11\"> </span><span class=\"ff1\">principalmente <span class=\"_ _a\"> </span><span class=\"lsf\">a<span class=\"_ _43\"> </span></span></span>migliorie <span class=\"_ _a\"> </span>su <span class=\"_ _a\"> </span>beni  d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>terzi  apportate <span class=\"_ _a\"> </span>nel <span class=\"_ _a\"> </span>corso <span class=\"_ _a\"> </span>dell\u2019anno<span class=\"_ _0\"></span><span class=\"ff1\">. <span class=\"_ _a\"> </span>Il <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>circolante <span class=\"_ _a\"> </span>netto<span class=\"_ _43\"> </span></span>operativo rimane sostanzialmente in linea con lo scorso esercizio.<span class=\"_ _43\"> </span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iminuzione <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti <span class=\"_ _b\"></span>nel <span class=\"_ _0\"></span>\u201cLuxury <span class=\"_ _b\"></span>Contract\u201d <span class=\"_ _0\"></span>dipende <span class=\"_ _b\"></span>principalmente<span class=\"_ _43\"> </span>dall\u2019ammortamento <span class=\"_ _0\"></span>dell<span class=\"ff1\">e <span class=\"_ _0\"></span>Relazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>clientela, mentre <span class=\"_ _b\"></span>il capitale <span class=\"_ _0\"></span>circolante <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span></span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _1b\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _1b\"></span>strutturalmente <span class=\"_ _17\"> </span>negativo<span class=\"_ _0\"></span>, <span class=\"_ _1b\"></span>diminuisce <span class=\"_ _17\"> </span>sen<span class=\"_ _0\"></span>sibilmente <span class=\"_ _1b\"></span>per <span class=\"_ _17\"> </span>un <span class=\"_ _1b\"></span>effe<span class=\"_ _0\"></span>tto<span class=\"_ _43\"> </span>combinato <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _7\"></span>dinamiche <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>incasso <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>crediti, <span class=\"_ _7\"></span>degli <span class=\"_ _6\"></span>anticipi <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>agamento<span class=\"_ _43\"> </span>dei debiti delle commesse in corso di esecuzione.<span class=\"_ _43\"> </span>Le <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>non <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span><span class=\"ff5\">del <span class=\"_ _13\"></span>segmento <span class=\"_ _b\"></span>\u201cCu<span class=\"_ _0\"></span>cine <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>sistemi\u201d<span class=\"_ _0\"></span></span> <span class=\"_ _13\"></span>diminuiscono <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>effetto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>egli<span class=\"_ _43\"> </span>ammortamenti, <span class=\"_ _6\"></span>mentre <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>capitale <span class=\"_ _6\"></span>circolante <span class=\"_ _7\"></span>netto <span class=\"_ _6\"></span>operativo, <span class=\"_ _6\"></span>negativo, <span class=\"_ _6\"></span>diminuisce <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>Euro<span class=\"_ _43\"> </span>766 <span class=\"ls0\">migliaia per effetto delle dinamiche finanziar<span class=\"_ _2\"></span>ie di p<span class=\"_ _0\"></span>agamento dei debiti commerciali.<span class=\"_ _43\"> </span></span>Si <span class=\"_ _2\"></span>segnala c<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>nel segm<span class=\"_ _6\"></span>ento operativo <span class=\"_ _6\"></span>\u201cAltro\u201d <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>capitale <span class=\"_ _6\"></span>circolante netto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>in dimi<span class=\"_ _2\"></span>nuzione<span class=\"_ _43\"> </span>per <span class=\"_ _17\"> </span>effetto <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>classificazione <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>estere <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>svolgono <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>commerciali<span class=\"_ _43\"> </span>(Dexelance UK, IDB Suzhou e Dexelance USA) all\u2019interno delle <span class=\"_ _0\"></span><span class=\"ff1\">specifiche aree strategiche<span class=\"_ _43\"> </span></span>di affari.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Informazioni di settore<span class=\"_ _43\"> </span>Le <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _2\"></span>attraverso <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>opera<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>aggregate <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ini <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>reportistica <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>settore<span class=\"_ _43\"> </span>nei quattro <span class=\"_ _2\"></span>business di ri<span class=\"_ _2\"></span>ferimento: \u201cArredamento\u201d, \u201cIlluminazione\u201d, <span class=\"_ _2\"></span>\u201cLuxury Contract\u201d e<span class=\"_ _43\"> </span>\u201cCucine e sistemi\u201d.<span class=\"_ _43\"> </span>Il  principio  contabile  IFRS  8  <span class=\"ff6\">Settori  operativi</span>  richiede  che  sian<span class=\"_ _2\"></span>o  fornite  informazioni<span class=\"_ _43\"> </span>dettagliate per<span class=\"_ _0\"></span> ogni <span class=\"_ _0\"></span>segmento <span class=\"_ _0\"></span>operativo, inteso <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>componente di <span class=\"_ _0\"></span>un<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span>entit\u00e0 i <span class=\"_ _0\"></span>cui<span class=\"_ _43\"> </span>risultati operativi sono periodicamente rivis<span class=\"_ _2\"></span>ti dal top management ai<span class=\"_ _2\"></span> fini dell<span class=\"ff5\">\u2019</span>ad<span class=\"_ _0\"></span>ozione di<span class=\"_ _43\"> </span>decisioni in merito alle risorse da allocare e della <span class=\"_ _2\"></span>valutazione della performance.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>organizzazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>Dexelance <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>articola <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>data <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>riferimento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _b\"></span>in<span class=\"_ _43\"> </span>quattro <span class=\"_ _a\"> </span>settori <span class=\"_ _a\"> </span>operativi <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>are<span class=\"_ _0\"></span>e <span class=\"_ _a\"> </span>strategiche <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019affari <span class=\"_ _a\"> </span>(\u201cASA\u201d</span>), <span class=\"_ _a\"> </span>come <span class=\"_ _a\"> </span>definite <span class=\"_ _a\"> </span>a <span class=\"_ _a\"> </span>livello<span class=\"_ _43\"> </span>gestionale <span class=\"_ _16\"> </span>dal<span class=\"_ _2\"></span> <span class=\"_ _16\"> </span>manage<span class=\"_ _2\"></span>ment<span class=\"_ _0\"></span>,<span class=\"ff4 fs6\"> <span class=\"_ _30\"> </span></span>e <span class=\"_ _16\"> </span>una<span class=\"_ _2\"></span> <span class=\"_ _16\"> </span>residuale <span class=\"_ _30\"> </span>(principalmente <span class=\"_ _16\"> </span>rico<span class=\"_ _2\"></span>nducibile <span class=\"_ _16\"> </span>alla<span class=\"_ _43\"> </span>capogruppo con funzione di holding):<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Arredamento: <span class=\"_ _2f\"> </span>d<span class=\"_ _2\"></span>edicata <span class=\"_ _18\"> </span>alla <span class=\"_ _2f\"> </span>progettazione, <span class=\"_ _18\"> </span>produzione <span class=\"_ _2f\"> </span>(sia <span class=\"_ _18\"> </span>internamente, <span class=\"_ _18\"> </span>sia<span class=\"_ _43\"> </span></span></span>mediante <span class=\"_ _a\"> </span>produttori  terzi) <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>commercializzazio<span class=\"_ _2\"></span>ne <span class=\"_ _a\"> </span>di <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>rodotti  per <span class=\"_ _a\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>arredamento<span class=\"_ _43\"> </span>(indoor <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>outdoor), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>prevalenza <span class=\"_ _0\"></span>dedicati <span class=\"_ _b\"></span>all<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>living. <span class=\"_ _b\"></span>Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>bilancio <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>concentrata <span class=\"_ _13\"></span>presso <span class=\"_ _13\"></span>Gervasoni <span class=\"_ _13\"></span>S.p.A., <span class=\"_ _1a\"></span>Meridiani <span class=\"_ _13\"></span>S.r.l., <span class=\"_ _13\"></span>Saba <span class=\"_ _1a\"></span>Italia<span class=\"_ _43\"> </span>S.r.l., Gamma Arredamenti International S.p.A. e Turri S.r.l.;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Illuminazione: <span class=\"_ _18\"> </span>d<span class=\"_ _0\"></span>edicata <span class=\"_ _18\"> </span>alla <span class=\"_ _2f\"> </span>progettazione, <span class=\"_ _18\"> </span>produzione <span class=\"_ _2f\"> </span>(sia <span class=\"_ _18\"> </span>internamente, <span class=\"_ _2f\"> </span>sia<span class=\"_ _43\"> </span></span></span>mediante <span class=\"_ _b\"></span>produttori <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>erzi) <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>commercializzazione <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>prodotti <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>illuminazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>design <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>alta <span class=\"_ _1b\"></span>qualit\u00e0. <span class=\"_ _17\"> </span>Alla <span class=\"_ _1b\"></span>data <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>riferimento <span class=\"_ _1b\"></span>del <span class=\"_ _17\"> </span>bilancio <span class=\"_ _1b\"></span>ne <span class=\"_ _17\"> </span>fanno <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _1b\"></span>Davide<span class=\"_ _43\"> </span>Groppi S.r.l., Flexalighting S.r.l., Flexalighting North America Ltd. e Axo Light S.r.l.;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Luxury <span class=\"_ _b\"></span>Contract: <span class=\"_ _b\"></span>dedicata <span class=\"_ _b\"></span>alla <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rogettazione <span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>installaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>arredi <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>misura <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>su<span class=\"_ _43\"> </span></span></span>commissione preval<span class=\"_ _2\"></span>entemente per <span class=\"_ _6\"></span>negozi di <span class=\"_ _2\"></span>marchi <span class=\"_ _2\"></span>del lusso, <span class=\"_ _6\"></span>residenze e <span class=\"_ _6\"></span>alberghi di<span class=\"_ _43\"> </span>alta <span class=\"_ _6\"></span>fascia <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>commissione <span class=\"_ _7\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>collaborazione <span class=\"_ _6\"></span>con <span class=\"_ _7\"></span>rinomati <span class=\"_ _6\"></span>architetti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>designers. <span class=\"_ _6\"></span>Alla<span class=\"_ _43\"> </span>data <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>riferimento <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>bilan<span class=\"_ _0\"></span>cio <span class=\"_ _c\"> </span>tale <span class=\"_ _15\"> </span>ASA <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _15\"> </span>concentrata <span class=\"_ _c\"> </span>e <span class=\"_ _15\"> </span>attiva <span class=\"_ _c\"> </span>presso <span class=\"_ _c\"> </span>Cenacchi<span class=\"_ _43\"> </span>International S.r.l. e Modar S.p.A.;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Cucine <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>sistemi: <span class=\"_ _1a\"></span>dedicato <span class=\"_ _b\"></span>alla <span class=\"_ _13\"></span>progettazione, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>roduzione <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>commercializzazione <span class=\"_ _b\"></span>di<span class=\"_ _43\"> </span></span></span>soluzioni per cu<span class=\"_ _0\"></span>cine componibili e sistemi<span class=\"_ _0\"></span>. Alla <span class=\"_ _0\"></span>data di riferimento <span class=\"_ _0\"></span>del bilancio, ne <span class=\"_ _0\"></span>fa<span class=\"_ _43\"> </span>parte Cubo Design S.r.l.<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Altro:  \u00e8  costituita  d<span class=\"_ _0\"></span>alla  capogruppo  Dexelance  S.p.A.  Al  31<span class=\"_ _0\"></span>  dicembre  2024  si  \u00e8<span class=\"_ _43\"> </span></span></span>ritenuto <span class=\"_ _1a\"></span>opportuno <span class=\"_ _1b\"></span>classificare <span class=\"_ _1a\"></span>le <span class=\"_ _1a\"></span>societ\u00e0 <span class=\"_ _1a\"></span>estere <span class=\"_ _1a\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _1a\"></span>svolgono <span class=\"_ _1b\"></span>attivit\u00e0<span class=\"_ _2\"></span> <span class=\"_ _1a\"></span>commerciali<span class=\"_ _43\"> </span>(Dexelance <span class=\"_ _f\"> </span>UK, <span class=\"_ _f\"> </span>IDB <span class=\"_ _11\"> </span>Suzh<span class=\"_ _0\"></span>ou <span class=\"_ _f\"> </span>e <span class=\"_ _11\"> </span>Dexelance <span class=\"_ _f\"> </span>USA) <span class=\"_ _f\"> </span>all\u2019interno <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>specifiche <span class=\"_ _11\"> </span>aree<span class=\"_ _43\"> </span>strategiche di <span class=\"_ _0\"></span>affari <span class=\"_ _0\"></span>che al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"ls7\">202</span>3 <span class=\"_ _0\"></span><span class=\"ff5\">risultavano <span class=\"_ _0\"></span>classificate all\u2019interno <span class=\"_ _0\"></span>della<span class=\"_ _43\"> </span></span>voce \u201cAltro\u201d.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>area <span class=\"_ _0\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>affari <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>tipicamente <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>unit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _b\"></span>monitora<span class=\"_ _43\"> </span>l<span class=\"ff5\">\u2019</span>andamento <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>suo <span class=\"_ _6\"></span>business <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>si <span class=\"_ _7\"></span>caratterizza <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _6\"></span><span class=\"ff5\">l\u2019omogeneit\u00e0 <span class=\"_ _7\"></span>dei <span class=\"_ _6\"></span>mercati <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>riferimento,<span class=\"_ _43\"> </span></span>senza tuttavia disporre di un\u2019autonoma organizzazione.<span class=\"_ _43\"> </span>Conto economico per area strategica di affari<span class=\"_ _43\"> </span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>composizione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>conto <span class=\"_ _b\"></span>economico <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>area <span class=\"_ _b\"></span>strategica <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>affari <span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>31 <span class=\"_ _2f\"> </span>dicembre <span class=\"_ _2e\"> </span><span class=\"ls7\">202</span>3 <span class=\"_ _2f\"> </span>e <span class=\"_ _2e\"> </span>al <span class=\"_ _2f\"> </span>31 <span class=\"_ _2e\"> </span>dicembre <span class=\"_ _2f\"> </span><span class=\"ls7\">202</span>4<span class=\"ff4 fs6\"> <span class=\"_ _2f\"> </span></span>dove <span class=\"_ _2e\"> </span>i <span class=\"_ _2f\"> </span>ricavi <span class=\"_ _2e\"> </span>infra-settoriali <span class=\"_ _2f\"> </span>(quasi<span class=\"_ _43\"> </span>esclusivamente <span class=\"_ _c\"> </span>riferibili <span class=\"_ _c\"> </span>ai <span class=\"_ _c\"> </span>rapporti <span class=\"_ _c\"> </span>commerciali <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>le <span class=\"_ _c\"> </span>controllate <span class=\"_ _c\"> </span>estere <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>Gruppo<span class=\"_ _43\"> </span>appartenenti <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>segmento <span class=\"_ _6\"></span>op<span class=\"_ _0\"></span>erativo <span class=\"_ _2\"></span>\u201cAltro\u201d) <span class=\"_ _6\"></span>sono stati <span class=\"_ _6\"></span>oggetto di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>elisione <span class=\"_ _6\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>un importo<span class=\"_ _43\"> </span>pari a Euro 2.722 migliaia:<table class=\"s w2c4 h175\" id=\"_74c2103b-25d9-48ba-b576-66739d8ce055\"><tr><td></td><td class=\"c x1e8 ye42 w130 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Arredamento </div></td><td class=\"c x1e9 ye42 w10c h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Illuminazione </div></td><td class=\"c x1ea ye43 w2c5 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Luxury<span class=\"_ _43\"> </span></div></td><td class=\"c x1eb ye43 w2c6 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Cucine e<span class=\"_ _43\"> </span></div></td><td class=\"c x1ec ye42 w111 h29\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1ed ye42 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye42 w1aa h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td class=\"c x1ef ye44 w2c7 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _43\"> </span></div></td><td class=\"c x1f0 ye44 w2c8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Sistemi<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ee ye45 w1aa hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi <span class=\"ls15\">di</span> vendita <span class=\"ls15\">per</span> beni e servizi (*) </div></td><td class=\"c x1e8 ye45 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">119.413 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye45 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.854 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye45 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">85.187 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye45 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">52.273 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye45 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.623 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye45 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">287.350</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1ee ye46 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri proventi </div></td><td class=\"c x1e8 ye46 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.770 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye46 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">413 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye46 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">373 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye46 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.122 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye46 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">291 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye46 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.969 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye47 w1aa hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale ricavi e proventi </div></td><td class=\"c x1e8 ye47 w130 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">122.183 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye47 w10c hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">29.267 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye47 w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">85.560 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye47 w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">53.394 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye47 w111 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.914 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye47 w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">292.319 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye48 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Acquisti materie prime </div></td><td class=\"c x1e8 ye48 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(46.489) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye48 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(9.848) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye48 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(28.196) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye48 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(25.313) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye48 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">39 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye48 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(109.807) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye49 w2c9 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Costi per servizi e godimento beni di</div></td><td class=\"c x1e8 ye4a w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(34.556) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye4a w10c h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.240) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye4a w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(25.712) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye4a w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(11.574) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye4a w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.808) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye4a w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(85.891) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye4b w2ca h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">terzi<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ee ye4c w1aa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Costi del personale </div></td><td class=\"c x1e8 ye4c w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(18.447) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye4c w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.485) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye4c w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.025) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye4c w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(5.523) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye4c w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(2.642) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye4c w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(44.122) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye4d w1aa hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Accantonamenti e svalutazione </div></td><td class=\"c x1e8 ye4d w130 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(73) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye4d w10c hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(8) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye4d w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(29) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye4d w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(278) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye4d w111 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye4d w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(388) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye4e w1aa hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">EBITDA </div></td><td class=\"c x1e8 ye4e w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">22.618 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye4e w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">6.685 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye4e w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">19.599 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye4e w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">10.705 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye4e w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.497) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye4e w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">52.111 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye4f w2cb h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Ammortamenti e svalutazioni delle</div></td><td class=\"c x1e8 ye50 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.510) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye50 w10c h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(980) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye50 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.442) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye50 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(5.400) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye50 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(664) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye50 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(16.997) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye51 w2cc h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">immobilizzazioni<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ee ye52 w1aa hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato operativo </div></td><td class=\"c x1e8 ye52 w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">17.108 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye52 w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.705 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye52 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">15.157 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye52 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">5.305 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye52 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(8.162) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye52 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">35.114 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye53 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Proventi finanziari </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye53 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">16.320 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye54 w1aa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Oneri finanziari </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye54 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(14.086) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye55 w1aa hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato prima delle imposte </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye55 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">37.348 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye56 w1aa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Imposte <span class=\"ls36\">sul</span> reddito </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye56 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(9.218) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye57 w1aa hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye57 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">28.130 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table><div class=\"gs7\"><table class=\"s w2c4 h179\" id=\"_4092f6f2-0e42-44ac-ae8a-24c628259b62\"><tr><td></td><td class=\"c x1e8 ye58 w130 h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Arredamento </div></td><td class=\"c x1e9 ye58 w10c h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Illuminazione </div></td><td class=\"c x1ea ye5a w2c5 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Luxury<span class=\"_ _43\"> </span></div></td><td class=\"c x1eb ye5a w2c6 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cucine e<span class=\"_ _43\"> </span></div></td><td class=\"c x1ec ye58 w111 h43\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1ed ye58 w10f h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye58 w1aa h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td class=\"c x1ef ye5b w2c7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _43\"> </span></div></td><td class=\"c x1f0 ye5b w2c8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Sistemi<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ee ye5c w1aa hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi di vendita per beni e servizi (*) </div></td><td class=\"c x1e8 ye5c w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">141.696 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye5c w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">32.077 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye5c w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">91.251 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye5c w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">59.360 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye5c w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye5c w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">324.384</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1ee ye5d w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri proventi </div></td><td class=\"c x1e8 ye5d w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.760 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye5d w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">480 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye5d w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">144 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye5d w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.216 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye5d w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">311 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye5d w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.911</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1ee ye5e w1aa hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale ricavi e proventi </div></td><td class=\"c x1e8 ye5e w130 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">144.455 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye5e w10c hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">32.557 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye5e w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">91.395 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye5e w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">60.576 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye5e w111 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">311 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ed ye5e w10f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">329.295 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye5f w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Acquisti materie prime </div></td><td class=\"c x1e8 ye5f w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(55.123) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye5f w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(10.581) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye5f w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(30.794) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye5f w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(29.898) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye5f w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(12) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye5f w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(126.407)</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye49 w2c9 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Costi per servizi e godimento beni di</div></td><td class=\"c x1e8 ye60 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(44.067) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye60 w10c h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(9.020) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye60 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(28.161) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye60 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.929) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye60 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.854) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye60 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(99.031) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye4b w2ca h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">terzi<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ee ye61 w1aa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Costi del personale </div></td><td class=\"c x1e8 ye61 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(25.761) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye61 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.192) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye61 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.561) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye61 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.587) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye61 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.365) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye61 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(53.466) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye62 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Accantonamenti e svalutazione </div></td><td class=\"c x1e8 ye62 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(56) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye62 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(50) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye62 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(22) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye62 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(308) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye62 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye62 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(436) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye63 w1aa hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">EBITDA </div></td><td class=\"c x1e8 ye63 w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">19.449 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye63 w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.715 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye63 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">19.858 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye63 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">10.855 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye63 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(5.921) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye63 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">49.955</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye64 w2cb h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Ammortamenti e svalutazioni delle</div></td><td class=\"c x1e8 ye65 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(9.734) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1e9 ye65 w10c h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.817) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f1 ye65 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.558) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f2 ye65 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.196) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ec ye65 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(237) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye65 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(22.541) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye66 w2cc h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immobilizzazioni<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ee ye67 w1aa hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Risultato operativo </div></td><td class=\"c x1e8 ye67 w130 hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">9.715 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e9 ye67 w10c hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">3.898 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f1 ye67 w10f hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">15.300 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f2 ye67 w10f hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">4.659 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ec ye67 w111 hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.157) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ed ye67 w10f hb7\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">27.414</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye68 w1aa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Proventi finanziari </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye68 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">13.756</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1ee ye69 w1aa hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Oneri finanziari </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye69 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(15.609) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye6a w1aa hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato prima delle imposte </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye6a w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">25.561</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1ee ye6b w1aa hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Imposte sul reddito </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye6b w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.658) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ee ye6c w1aa hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Risultato netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1ed ye6c w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">17.904</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr></table></div>I <span class=\"_ _6\"></span>ricavi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>segmenti <span class=\"_ _6\"></span>operativi <span class=\"_ _6\"></span>\u201cArredamento\u201d <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>\u201cIllumin<span class=\"_ _0\"></span>azione\u201d <span class=\"_ _7\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span><span class=\"ff1\">2024<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>in <span class=\"_ _2\"></span>aumento<span class=\"_ _43\"> </span></span>rispetto <span class=\"_ _b\"></span>al <span class=\"_ _13\"></span>2023 <span class=\"_ _13\"></span>(rispettivamente <span class=\"_ _13\"></span>+19% <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>+11%), <span class=\"_ _13\"></span>beneficia<span class=\"ls10\">nd</span>o <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>crescita <span class=\"_ _b\"></span>derivante<span class=\"_ _43\"> </span>dalla <span class=\"_ _11\"> </span>variazione <span class=\"_ _11\"> </span>dell\u2019area <span class=\"_ _11\"> </span>di <span class=\"_ _f\"> </span>consolidamento. <span class=\"_ _11\"> </span>In <span class=\"_ _f\"> </span><span class=\"ff1\">particolare, <span class=\"_ _11\"> </span></span>nell\u2019ambito <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>settore<span class=\"_ _43\"> </span>Arredamento <span class=\"_ _17\"> </span>l\u2019acquisizione <span class=\"_ _17\"> </span>d<span class=\"ff1\">i <span class=\"_ _c\"> </span>Turri <span class=\"_ _1b\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>comportato <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>incremento <span class=\"_ _17\"> </span>dei <span class=\"_ _17\"> </span>ricavi <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>Euro<span class=\"_ _43\"> </span></span>18.<span class=\"ls7\">127</span> <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>solidamento <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>Axo <span class=\"_ _0\"></span>Light <span class=\"_ _0\"></span>ha <span class=\"_ _b\"></span>inciso <span class=\"_ _0\"></span>positivamente <span class=\"_ _0\"></span>sui <span class=\"_ _b\"></span>ricavi<span class=\"_ _43\"> </span>del <span class=\"_ _1b\"></span>settore <span class=\"_ _1b\"></span>illuminazione <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>Euro <span class=\"_ _17\"> </span>2.<span class=\"ls7\">37</span>2 <span class=\"_ _1b\"></span>migliaia. <span class=\"_ _1b\"></span>La <span class=\"_ _1b\"></span>crescita <span class=\"_ _1b\"></span>interna <span class=\"_ _1a\"></span>dei <span class=\"_ _1b\"></span>due <span class=\"_ _1b\"></span>settori <span class=\"_ _1b\"></span>a<span class=\"_ _43\"> </span>parit\u00e0 di perimetro sarebbe quindi pari al 3<span class=\"ls10\">% </span>per entrambe.<span class=\"_ _43\"> </span>Rilevante <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>l<span class=\"ff5\">\u2019incremento</span> <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>ricavi <span class=\"_ _6\"></span><span class=\"ff5\">del <span class=\"_ _2\"></span>\u201cLuxury <span class=\"_ _6\"></span>Contract\u201d, <span class=\"_ _2\"></span><span class=\"ff1\">pari <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>7% <span class=\"_ _6\"></span>inter<span class=\"_ _0\"></span>amente <span class=\"_ _6\"></span>organico<span class=\"ls12\">,<span class=\"_ _43\"> </span></span></span></span>che ha beneficiato della r<span class=\"_ _2\"></span>ipresa del settore dopo il <span class=\"_ _2\"></span>rallentamento a causa d<span class=\"_ _2\"></span>ella pandemia<span class=\"_ _43\"> </span>Covid.<span class=\"_ _43\"> </span>I <span class=\"_ _1a\"></span>ricavi <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>segmento <span class=\"_ _1a\"></span>operativo <span class=\"_ _1a\"></span><span class=\"ff5\">\u201c</span>Cucine <span class=\"_ _1b\"></span>e <span class=\"_ _1a\"></span>Sistemi<span class=\"ff5\">\u201d <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>2024 <span class=\"_ _1b\"></span>sono <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>aumento <span class=\"_ _1b\"></span></span>del <span class=\"_ _1b\"></span>14%<span class=\"_ _43\"> </span>rispetto <span class=\"_ _1b\"></span>al <span class=\"_ _1a\"></span>2023<span class=\"ff5\">; <span class=\"_ _1b\"></span>l\u2019incremento <span class=\"_ _1a\"></span>deriva <span class=\"_ _1a\"></span>sia <span class=\"_ _1b\"></span>dalla <span class=\"_ _1a\"></span>crescita <span class=\"_ _1b\"></span>organica <span class=\"_ _1a\"></span>registrata <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _1a\"></span>societ\u00e0<span class=\"_ _43\"> </span></span>Cubo Design, che dalla variazione del periodo di consolidato dell\u2019esercizio 2023<span class=\"_ _0\"></span><span class=\"ff1\">.<span class=\"_ _43\"> </span></span>La <span class=\"_ _b\"></span>riduzione <span class=\"_ _13\"></span>dell\u2019EBITDA <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>legat<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>particolar <span class=\"_ _13\"></span>modo <span class=\"_ _b\"></span>ai <span class=\"_ _13\"></span>costi <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>personale, <span class=\"_ _b\"></span>in <span class=\"_ _13\"></span>aumento,<span class=\"_ _43\"> </span>per <span class=\"_ _1a\"></span>effetto <span class=\"_ _1a\"></span>degli <span class=\"_ _1a\"></span>adeguamenti <span class=\"_ _1b\"></span>contrat<span class=\"_ _2\"></span>tuali <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _13\"></span>rafforzamento <span class=\"_ _1a\"></span>or<span class=\"_ _0\"></span>ganizzativo, <span class=\"_ _13\"></span>e <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>costi<span class=\"_ _43\"> </span>sostenuti per le iniziative commerciali.<span class=\"_ _43\"> </span>Sia <span class=\"_ _0\"></span><span class=\"ff5\">l\u2019\u201cArredamento\u201d <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>l\u2019\u201cIlluminazione\u201d <span class=\"_ _0\"></span>presentano <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span></span>EBITD<span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>incide <span class=\"_ _0\"></span>sul fatturat<span class=\"_ _0\"></span>o<span class=\"_ _43\"> </span>in  dimi<span class=\"_ _2\"></span>nuzione  rispe<span class=\"_ _2\"></span>tto  allo <span class=\"_ _15\"> </span>scorso  esercizio <span class=\"_ _15\"> </span>(pari <span class=\"_ _15\"> </span>rispettivamente <span class=\"_ _15\"> </span>al <span class=\"_ _15\"> </span>14%  e <span class=\"_ _c\"> </span>al  <span class=\"ls1a\">18</span>%)<span class=\"ls42\">.<span class=\"_ _43\"> </span></span>Sostanzialmente <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>linea <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span><span class=\"ff5\">l\u2019esercizio <span class=\"_ _0\"></span>precedente <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>l\u2019incidenza <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>l\u2019EBITDA <span class=\"_ _0\"></span>d</span>e<span class=\"ff5\">l <span class=\"_ _0\"></span>\u201cLu<span class=\"_ _0\"></span>xury<span class=\"_ _43\"> </span></span>Contract\u201d, attestandosi al <span class=\"ff1\">22% dei ricavi.<span class=\"_ _43\"> </span></span>Anche <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>contributo <span class=\"_ _b\"></span><span class=\"ff5\">all\u2019EBITDA</span> <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019area <span class=\"_ _b\"></span>strategica <span class=\"_ _0\"></span>d\u2019affari <span class=\"_ _13\"></span>\u201c</span>Cucine <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>sistemi<span class=\"ff5\">\u201d</span> <span class=\"_ _b\"></span>diminuisce<span class=\"_ _43\"> </span>leggermente rispetto all\u2019<span class=\"ff1\">esercizio 2023 (dal 20% al 18% dei ricavi).<span class=\"_ _43\"> </span></span>Va <span class=\"_ _2\"></span>infine <span class=\"ff5\">evi<span class=\"_ _2\"></span>denziato <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>contributo <span class=\"_ _6\"></span>negativo all\u2019EB<span class=\"_ _6\"></span>ITD<span class=\"_ _0\"></span>A <span class=\"_ _2\"></span>dell\u2019area <span class=\"_ _2\"></span>strategica <span class=\"_ _6\"></span>d\u2019affari \u201cAltro\u201d,<span class=\"_ _43\"> </span></span>soprattutto per effetto dei costi di struttura della capogruppo.<span class=\"_ _43\"> </span>Stato patrimoniale per area strategica d<span class=\"ffa\">\u2019</span>affari<span class=\"_ _43\"> </span>Si <span class=\"_ _0\"></span>riporta di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>la composizione <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>patrimoniale per <span class=\"_ _b\"></span>area<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>strategica di <span class=\"_ _0\"></span>affari<span class=\"_ _43\"> </span>al <span class=\"_ _0\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _0\"></span><span class=\"ls7\">202</span>3 <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2024 <span class=\"_ _b\"></span>dove <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span><span class=\"ls12\">i <span class=\"_ _b\"></span></span>debiti <span class=\"_ _0\"></span>infra-settoriali <span class=\"_ _0\"></span>(quasi<span class=\"_ _43\"> </span>esclusivamente <span class=\"_ _c\"> </span>riferibili <span class=\"_ _c\"> </span>ai <span class=\"_ _c\"> </span>rapporti <span class=\"_ _c\"> </span>commerciali <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>le <span class=\"_ _c\"> </span>controllate <span class=\"_ _c\"> </span>estere <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>Gruppo<span class=\"_ _43\"> </span>appartenenti al segmento <span class=\"ff5\">operativo \u201cAltro\u201d) sono stati oggetto di elisione</span>:<div class=\"gs7\"><table class=\"s w2cd h17c\" id=\"_0ea05dda-619b-4986-a719-b75e7e7e7f15\"><tr><td></td><td></td><td class=\"c x1f5 ye6d w2ce h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Arredamento<span class=\"_ _43\"> </span></div><div class=\"t m0 x1f4 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Illuminazione<span class=\"_ _43\"> </span></div></td><td class=\"c x1f6 ye6e w2c5 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Luxury<span class=\"_ _43\"> </span></div></td><td class=\"c x1f7 ye6e w2c6 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cucine e<span class=\"_ _43\"> </span></div></td><td class=\"c x1f8 ye6f w111 h43\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1f9 ye6f w10f h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye6f w144 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td class=\"c x1fb ye70 w2c7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _43\"> </span></div></td><td class=\"c x1fc ye70 w2c8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Sistemi<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1fa ye71 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 immateriali </div></td><td class=\"c x1fd ye71 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">102.368 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye71 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.276 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye71 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">45.360 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye71 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">73.625 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye71 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">6 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye71 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">243.635</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye72 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Diritto d'uso </div></td><td class=\"c x1fd ye72 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">16.469 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye72 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.617 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye72 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.025 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye72 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.064 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye72 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.735 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye72 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">32.910</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye73 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 materiali </div></td><td class=\"c x1fd ye73 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">13.186 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye73 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.395 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye73 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.649 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye73 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">9.561 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye73 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.841 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye73 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">28.631</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye74 w2cf h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Partecipazioni e altre attivit\u00e0 non</div></td><td class=\"c x1fd ye75 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.921 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye75 w103 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">554 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye75 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">723 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye75 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.423 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye75 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">921 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye75 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.543</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye76 w2d0 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">correnti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye77 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 non correnti </div></td><td class=\"c x1fd ye77 w130 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">136.944 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye77 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">26.841 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye77 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">52.758 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye77 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">91.674 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f8 ye77 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">5.502 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye77 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">313.719 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye78 w2d1 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Rimanenze e attivit\u00e0 derivanti da</div></td><td class=\"c x1fd ye79 w130 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.623 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye79 w103 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.557 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye79 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.783 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye79 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.555 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye79 w111 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.128 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye79 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">41.646</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye7a w2d2 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">contratti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye7b w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x1fd ye7b w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.976 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye7b w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.150 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye7b w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">11.529 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye7b w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.076 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye7b w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">229 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye7b w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">38.961</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x191 ye7c w2d3 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Anticipi commerciali e passivit\u00e0</div></td><td class=\"c x1fd ye7d w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(13.931) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye7d w103 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.033) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye7d w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.083) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye7d w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.930) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye7d w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(827) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye7d w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(24.804) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye7e w2d4 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">derivanti da contratti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye7f w144 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x1fd ye7f w130 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(25.516) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye7f w103 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.121) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye7f w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(11.940) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye7f w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(9.206) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye7f w111 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(487) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye7f w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(51.271) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye80 w2d5 h17d\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Capitale circolante netto</div></td><td class=\"c x1fd ye81 w130 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">2.152 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye81 w103 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.552 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye81 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(2.711) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye81 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(505) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye81 w111 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">43 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye81 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">4.531</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye82 w2d6 h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">operativo<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye83 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x1fd ye83 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(6.253) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye83 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.785) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye83 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.285) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye83 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.831) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye83 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.333) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye83 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(15.488) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye84 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></td><td class=\"c x1fd ye84 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.050 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye84 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">690 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye84 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.156 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye84 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.487 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye84 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.677 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye84 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">11.059</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye85 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Capitale circolante netto </div></td><td class=\"c x1fd ye85 w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">949 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye85 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.456 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye85 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(5.840) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye85 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(849) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye85 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.387 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye85 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">102 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1fa ye86 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Fondi rischi e TFR </div></td><td class=\"c x1fd ye86 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.299) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye86 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.483) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye86 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(3.405) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye86 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.627) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye86 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(130) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye86 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(11.944) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye87 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1fd ye87 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(8.836) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye87 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(553) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye87 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.006) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye87 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(13.153) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye87 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(3) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye87 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(26.551) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye88 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Capitale investito netto </div></td><td class=\"c x1fd ye88 w130 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">123.758 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye88 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">29.261 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye88 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">39.507 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye88 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">76.045 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f8 ye88 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">6.755 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye88 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">275.326 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1fa ye89 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Indebitamento finanziario netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f9 ye89 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(120.948)</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye8a w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Patrimonio netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f9 ye8a w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(154.378)</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x1fa ye8b w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Fonti di finanziamento </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f9 ye8b w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(275.326)</span><span class=\"ls0\">  </span></div></td></tr></table></div><div class=\"gs7\"><table class=\"s w2d7 h17f\" id=\"_cf18f50d-ace2-41ae-9791-c6e8190ee3fe\"><tr><td></td><td></td><td class=\"c x1f5 ye8c w2ce h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Arredamento<span class=\"_ _43\"> </span></div><div class=\"t m0 x1f4 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Illuminazione<span class=\"_ _43\"> </span></div></td><td class=\"c x1f6 ye8d w2c5 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Luxury<span class=\"_ _43\"> </span></div></td><td class=\"c x1f7 ye8d w2c6 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cucine e<span class=\"_ _43\"> </span></div></td><td class=\"c x1f8 ye8e w111 h43\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x1f9 ye8e w10f h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye8e w144 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td class=\"c x1fb ye8f w2c7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Contract<span class=\"_ _43\"> </span></div></td><td class=\"c x1fc ye8f w2c8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Sistemi<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1fa ye90 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 immateriali </div></td><td class=\"c x1fd ye90 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">99.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye90 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.011 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye90 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">42.025 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye90 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">72.158 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye90 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">49 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye90 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">235.484 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye91 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Diritto d'uso </div></td><td class=\"c x1fd ye91 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">20.581 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye91 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.999 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye91 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.881 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye91 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">6.332 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye91 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">634 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye91 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">34.427 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa ye92 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 materiali </div></td><td class=\"c x1fd ye92 w130 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.353 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye92 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.056 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye92 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.108 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye92 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.949 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye92 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">757 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye92 w10f hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">28.223 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye93 w2cf h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Partecipazioni e altre attivit\u00e0 non</div></td><td class=\"c x1fd ye94 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.005 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye94 w103 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">546 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye94 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">592 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye94 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.262 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye94 w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">303 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye94 w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.708 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye95 w2d0 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">correnti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye96 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 non correnti </div></td><td class=\"c x1fd ye96 w130 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">141.181 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe ye96 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">27.611 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff ye96 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">48.606 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 ye96 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">87.702 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f8 ye96 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.743 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f9 ye96 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">306.842 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 ye97 w2d1 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Rimanenze e attivit\u00e0 derivanti da</div></td><td class=\"c x1fd ye98 w130 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.235 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye98 w103 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.751 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye98 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.470 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye98 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.072 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye98 w111 h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye98 w10f h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">45.529 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye99 w2d2 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">contratti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye9a w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Crediti commerciali </div></td><td class=\"c x1fd ye9a w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">19.906 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye9a w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.191 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye9a w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">9.838 </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye9a w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">7.697 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye9a w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye9a w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">41.632 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye9b w2d3 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Anticipi commerciali e passivit\u00e0</div></td><td class=\"c x1fd ye9c w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(14.823) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye9c w103 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(903) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye9c w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(11.130) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye9c w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.580) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye9c w111 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye9c w10f h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(28.435) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye9d w2d4 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">derivanti da contratti<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa ye9e w144 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x1fd ye9e w130 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(25.613) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe ye9e w103 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.426) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff ye9e w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.651) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 ye9e w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(10.460) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 ye9e w111 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(461) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 ye9e w10f hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(53.611) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye9f w2d5 h17d\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Capitale circolante netto</div></td><td class=\"c x1fd yea0 w130 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">7.705 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe yea0 w103 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.614 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff yea0 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.473) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea0 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.271) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea0 w111 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(461) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea0 w10f h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">5.114 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 yea1 w2d6 h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">operativo<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1fa yea2 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 correnti </div></td><td class=\"c x1fd yea2 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(6.359) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe yea2 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.778) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff yea2 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(3.228) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea2 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.739) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea2 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.667) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea2 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(14.771) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea3 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></td><td class=\"c x1fd yea3 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.891 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe yea3 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">595 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff yea3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">919 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 yea3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.415 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea3 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.005 </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.824 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea4 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Capitale circolante netto </div></td><td class=\"c x1fd yea4 w130 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">6.238 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe yea4 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.431 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff yea4 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(8.782) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea4 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.595) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea4 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.123) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea4 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(832) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea5 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Fondi rischi e TFR </div></td><td class=\"c x1fd yea5 w130 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.269) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe yea5 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.515) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff yea5 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(3.399) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea5 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.862) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea5 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(119) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea5 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.163) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea6 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></td><td class=\"c x1fd yea6 w130 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(8.307) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1fe yea6 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(527) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1ff yea6 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(3.391) </span><span class=\"ls0\"> </span></div></td><td class=\"c x200 yea6 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(12.660) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f8 yea6 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(862) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea6 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(25.748) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea7 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Capitale investito netto </div></td><td class=\"c x1fd yea7 w130 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">133.843 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1fe yea7 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">30.000 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1ff yea7 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">33.033 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x200 yea7 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">71.585 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1f8 yea7 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(361) </span><span class=\"ls0\"> </span></div></td><td class=\"c x1f9 yea7 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">2<span class=\"lsc\">68.099</span><span class=\"lsc\"> </span></span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fa yea8 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Indebitamento finanziario netto </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1f9 yea8 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(97.647) </span><span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w144 hb6 gsa\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Patrimonio netto </div></div><div class=\"c w10f hb6 gsb\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(170.452) </span><span class=\"ls0\"> </span></div></div><div class=\"c w144 hb9 gsc\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Fonti di finanziamento </div></div><div class=\"c w10f hb9 gsd\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(268.099) </span><span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gse\"><div class=\"t m0 x6 ha y8c3 ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 ha y66f ff1 fs4 fc1 sc0 ls0 ws0\">Si <span class=\"_ _15\"> </span>evidenzia <span class=\"_ _c\"> </span>nel <span class=\"_ _15\"> </span>complesso <span class=\"_ _c\"> </span>la  diminuzione <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>non <span class=\"_ _c\"> </span>correnti, <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>rincipalmente<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y8c4 ff1 fs4 fc1 sc0 ls0 ws0\">legate al<span class=\"_ _2\"></span> pr<span class=\"_ _2\"></span>ocesso di<span class=\"_ _2\"></span> am<span class=\"_ _2\"></span>mortamento dei <span class=\"_ _6\"></span>beni intangibili<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span> vita <span class=\"_ _6\"></span>utile <span class=\"_ _2\"></span>definita iscritti<span class=\"_ _2\"></span> in<span class=\"_ _2\"></span> sede<span class=\"_ _43\"> </span><span class=\"_ _2\"></span> </div><div class=\"t m0 x6 ha y643 ff1 fs4 fc1 sc0 ls0 ws0\">di <span class=\"_ _0\"></span>PPA<span class=\"ls22\">. <span class=\"_ _0\"></span></span>Il <span class=\"_ _0\"></span>capitale circolante <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>operativo<span class=\"ff4 fs6\"> <span class=\"_ _0\"></span></span>evidenzia un <span class=\"_ _b\"></span>contenuto aumento, <span class=\"_ _0\"></span>passando<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y8c5 ff1 fs4 fc1 sc0 ls0 ws0\">da <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>4.531 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre 20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>5.<span class=\"ls7\">114</span> <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>prin<span class=\"_ _0\"></span>cipalmente legato<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y8c6 ff5 fs4 fc1 sc0 ls0 ws0\">all\u2019aumento <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>valore <span class=\"_ _1a\"></span>delle <span class=\"_ _1a\"></span>rimanenze <span class=\"_ _1a\"></span>(+<span class=\"_ _0\"></span><span class=\"ff1\">9%) <span class=\"_ _1a\"></span>e <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _1a\"></span>crediti <span class=\"_ _1a\"></span>commerciali <span class=\"_ _1a\"></span>(<span class=\"ls8\">+7</span>%), <span class=\"_ _1a\"></span>in <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>arte<span class=\"_ _43\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x6 ha y8c7 ff5 fs4 fc1 sc0 ls0 ws0\">mitigato dall\u2019aumento degli anticipi da clienti e le<span class=\"_ _6\"></span>gat<span class=\"_ _0\"></span>i alle commesse (+<span class=\"ff1\">1<span class=\"_ _0\"></span>5%).<span class=\"_ _43\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x6 ha y8c8 ff5 fs4 fc1 sc0 ls0 ws0\">Nell\u2019\u201cArredamento\u201d <span class=\"_ _15\"> </span>l\u2019inc<span class=\"_ _2\"></span>remento <span class=\"_ _15\"> </span>delle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>non <span class=\"_ _15\"> </span>correnti <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _15\"> </span>legato <span class=\"_ _c\"> </span>all<span class=\"_ _0\"></span>\u2019<span class=\"ff1\">iscrizione <span class=\"_ _15\"> </span>del<span class=\"_ _43\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x6 ha y8c9 ff5 fs4 fc1 sc0 ls0 ws0\">diritto <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _6\"></span>riferito<span class=\"ff1\"> a<span class=\"_ _6\"></span> nuovi <span class=\"_ _6\"></span>contratti di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>locazione <span class=\"_ _6\"></span>immobiliare <span class=\"lsb\">e <span class=\"_ _2\"></span><span class=\"ls0\">a <span class=\"_ _6\"></span>migliorie <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>beni <span class=\"_ _6\"></span>di t<span class=\"_ _2\"></span>erzi<span class=\"_ _43\"> </span></span></span></span><span class=\"ff1\"><span class=\"lsb\"><span class=\"ls0\"> </span></span></span></div><div class=\"t m0 x6 ha y8ca ff5 fs4 fc1 sc0 ls0 ws0\">apportate <span class=\"_ _14\"> </span>nel <span class=\"_ _14\"> </span>corso <span class=\"_ _14\"> </span>dell\u2019anno, <span class=\"_ _14\"> </span>in <span class=\"_ _14\"> </span>parte <span class=\"_ _14\"> </span>compensati <span class=\"_ _14\"> </span>dall\u2019ammortamento <span class=\"_ _14\"> </span><span class=\"ff1\">d<span class=\"_ _0\"></span>ei <span class=\"_ _14\"> </span>beni<span class=\"_ _43\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x6 ha y8cb ff1 fs4 fc1 sc0 ls0 ws0\">intangibili a <span class=\"_ _0\"></span>vit<span class=\"_ _0\"></span>a utile <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>iscritti in <span class=\"_ _0\"></span>sede <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>PPA<span class=\"_ _0\"></span><span class=\"ls22\">. <span class=\"_ _0\"></span></span>Il <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>circolante netto <span class=\"_ _b\"></span>operativo<span class=\"_ _43\"> </span><span class=\"_ _2\"></span> </div><div class=\"t m0 x6 ha y8cc ff5 fs4 fc1 sc0 ls0 ws0\">rileva <span class=\"_ _13\"></span>una <span class=\"_ _1a\"></span>variazione <span class=\"_ _13\"></span>positiva <span class=\"_ _13\"></span>principalmente <span class=\"_ _13\"></span>per <span class=\"_ _1a\"></span>effetto <span class=\"_ _13\"></span>dell\u2019incremento <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>valore <span class=\"_ _1a\"></span><span class=\"ff1\">dei<span class=\"_ _43\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x6 ha y8cd ff1 fs4 fc1 sc0 ls0 ws0\">crediti <span class=\"_ _6\"></span>commerciali <span class=\"_ _7\"></span>per <span class=\"_ _6\"></span>effetto <span class=\"_ _7\"></span>delle <span class=\"_ _2\"></span>relative <span class=\"_ _7\"></span>dinamiche <span class=\"_ _6\"></span>finanziarie <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>incasso <span class=\"_ _6\"></span>(+ <span class=\"_ _6\"></span>Euro <span class=\"_ _6\"></span>3<span class=\"ls22\">.7</span>01<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y8ce ff1 fs4 fc1 sc0 ls0 ws0\">migliaia).<span class=\"_ _43\"> </span> </div></div>L\u2019aumento <span class=\"_ _a\"> </span>delle <span class=\"_ _a\"> </span>attivit\u00e0  n<span class=\"_ _0\"></span>on <span class=\"_ _a\"> </span>correnti  n<span class=\"_ _0\"></span>ell\u2019\u201cIlluminazione\u201d  \u00e8 <span class=\"_ _a\"> </span>legato <span class=\"_ _11\"> </span><span class=\"ff1\">principalmente <span class=\"_ _a\"> </span><span class=\"lsf\">a<span class=\"_ _43\"> </span></span></span>migliorie <span class=\"_ _a\"> </span>su <span class=\"_ _a\"> </span>beni  d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>terzi  apportate <span class=\"_ _a\"> </span>nel <span class=\"_ _a\"> </span>corso <span class=\"_ _a\"> </span>dell\u2019anno<span class=\"_ _0\"></span><span class=\"ff1\">. <span class=\"_ _a\"> </span>Il <span class=\"_ _a\"> </span>capitale <span class=\"_ _a\"> </span>circolante <span class=\"_ _a\"> </span>netto<span class=\"_ _43\"> </span></span>operativo rimane sostanzialmente in linea con lo scorso esercizio.<span class=\"_ _43\"> </span>La <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iminuzione <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti <span class=\"_ _b\"></span>nel <span class=\"_ _0\"></span>\u201cLuxury <span class=\"_ _b\"></span>Contract\u201d <span class=\"_ _0\"></span>dipende <span class=\"_ _b\"></span>principalmente<span class=\"_ _43\"> </span>dall\u2019ammortamento <span class=\"_ _0\"></span>dell<span class=\"ff1\">e <span class=\"_ _0\"></span>Relazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>clientela, mentre <span class=\"_ _b\"></span>il capitale <span class=\"_ _0\"></span>circolante <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span></span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _1b\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _1b\"></span>strutturalmente <span class=\"_ _17\"> </span>negativo<span class=\"_ _0\"></span>, <span class=\"_ _1b\"></span>diminuisce <span class=\"_ _17\"> </span>sen<span class=\"_ _0\"></span>sibilmente <span class=\"_ _1b\"></span>per <span class=\"_ _17\"> </span>un <span class=\"_ _1b\"></span>effe<span class=\"_ _0\"></span>tto<span class=\"_ _43\"> </span>combinato <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _7\"></span>dinamiche <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>incasso <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>crediti, <span class=\"_ _7\"></span>degli <span class=\"_ _6\"></span>anticipi <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>del <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>agamento<span class=\"_ _43\"> </span>dei debiti delle commesse in corso di esecuzione.<span class=\"_ _43\"> </span>Le <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>non <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span><span class=\"ff5\">del <span class=\"_ _13\"></span>segmento <span class=\"_ _b\"></span>\u201cCu<span class=\"_ _0\"></span>cine <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>sistemi\u201d<span class=\"_ _0\"></span></span> <span class=\"_ _13\"></span>diminuiscono <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>effetto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>egli<span class=\"_ _43\"> </span>ammortamenti, <span class=\"_ _6\"></span>mentre <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>capitale <span class=\"_ _6\"></span>circolante <span class=\"_ _7\"></span>netto <span class=\"_ _6\"></span>operativo, <span class=\"_ _6\"></span>negativo, <span class=\"_ _6\"></span>diminuisce <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>Euro<span class=\"_ _43\"> </span>766 <span class=\"ls0\">migliaia per effetto delle dinamiche finanziar<span class=\"_ _2\"></span>ie di p<span class=\"_ _0\"></span>agamento dei debiti commerciali.<span class=\"_ _43\"> </span></span>Si <span class=\"_ _2\"></span>segnala c<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>nel segm<span class=\"_ _6\"></span>ento operativo <span class=\"_ _6\"></span>\u201cAltro\u201d <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>capitale <span class=\"_ _6\"></span>circolante netto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _2\"></span>in dimi<span class=\"_ _2\"></span>nuzione<span class=\"_ _43\"> </span>per <span class=\"_ _17\"> </span>effetto <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>classificazione <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>estere <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>svolgono <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>commerciali<span class=\"_ _43\"> </span>(Dexelance UK, IDB Suzhou e Dexelance USA) all\u2019interno delle <span class=\"_ _0\"></span><span class=\"ff1\">specifiche aree strategiche<span class=\"_ _43\"> </span></span>di affari.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "Utile per azione<span class=\"_ _43\"> </span>Di <span class=\"_ _13\"></span>seguito <span class=\"_ _13\"></span>viene <span class=\"_ _1a\"></span>forni<span class=\"ls10\">ta</span> <span class=\"_ _13\"></span><span class=\"ff5\">l\u2019informazione <span class=\"_ _13\"></span>sull\u2019utile <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>dilu<span class=\"_ _0\"></span>ito <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _13\"></span>azione <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>revista <span class=\"_ _13\"></span>dallo<span class=\"_ _43\"> </span></span>IAS 33.<table class=\"s w2d8 h180\" id=\"_7a1d3816-18f2-4758-b229-e6744a8a290c\"><tr><td></td><td class=\"c x202 yea9 w130 hb9\"><div class=\"t m0 x3a h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">31/12/2023 </div></td><td class=\"c x203 yea9 w131 hb9\"><div class=\"t m0 x3a h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">31/12/2024 </div></td></tr><tr><td class=\"c x191 yeaa w2d9 h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Utile netto attribuibile agli azionisti ordinari della Capogruppo ai</div></td><td class=\"c x202 yeab w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.007 </span><span class=\"ls0\"> </span></div></td><td class=\"c x203 yeab w131 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">17.<span class=\"lsc\">904</span> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yeac w2da h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">fini dell'utile base e dell'utile diluito per azione (in<span class=\"_ _2\"></span> euro migliaia)<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x191 yead w2db h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Numero medio ponderato di azioni ordinarie, comprensivo dell<span class=\"_ _2\"></span>e<span class=\"_ _43\"> </span></div></td><td class=\"c x202 yeae w130 h29\"><div class=\"t m0 x57 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">24.391.801 </div></td><td class=\"c x203 yeae w131 h29\"><div class=\"t m0 x57 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">26.926.299 </div></td></tr><tr><td class=\"c x191 yeaf w2dc h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">azioni proprie, ai fini dell'utile per azione<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x204 yeb0 w1ae hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Numero medio ponderato di azioni proprie </div></td><td class=\"c x202 yeb0 w130 hb9\"><div class=\"t m0 x9b h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">163<span class=\"ls0\"> </span></div></td><td class=\"c x203 yeb0 w131 hb9\"><div class=\"t m0 x65 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">106.833 </div></td></tr><tr><td class=\"c x191 yeb1 w2dd h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Numero medio ponderato di azioni ordinarie, escluse azioni<span class=\"_ _43\"> </span></div></td><td class=\"c x202 yeb2 w130 h29\"><div class=\"t m0 x57 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">24.391.638 </div></td><td class=\"c x203 yeb2 w131 h29\"><div class=\"t m0 x57 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">26.819.466 </div></td></tr><tr><td class=\"c x191 yeb3 w2de h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">proprie, ai fini dell'utile per azione<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x204 yeb4 w1ae hb7\"><div class=\"t m0 xb5 h12 y63b ff1 fs9 fc1 sc0 ls0 ws0\">Utile per azione: </div></td><td></td><td></td></tr><tr><td class=\"c x191 yeb5 w2df h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">- base, per l'utile d'esercizio attribuibile<span class=\"_ _2\"></span> agli azionisti ordinari della</div></td><td class=\"c x202 yeb6 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x203 yeb6 w131 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">0,67 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yeb7 w2e0 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Capogruppo<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x191 yeb8 w2e1 h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">- diluito, per l'utile d'esercizio attribuibile agli<span class=\"_ _2\"></span> azionisti ordinari</div></td><td class=\"c x202 yeb9 w130 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x203 yeb9 w131 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">0,67 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye2b w2e2 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">della Capogruppo<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr></table>Le a<span class=\"_ _2\"></span>zioni che <span class=\"_ _6\"></span>compongono il<span class=\"_ _2\"></span> capitale<span class=\"_ _2\"></span> sociale <span class=\"_ _6\"></span>sono azioni <span class=\"_ _6\"></span>ordinarie e <span class=\"_ _6\"></span>non esistono <span class=\"_ _6\"></span>obblighi<span class=\"_ _43\"> </span>relativi  all<span class=\"_ _6\"></span>a  distribuzione <span class=\"_ _15\"> </span>di <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>ividendi <span class=\"_ _15\"> </span>n\u00e9 <span class=\"_ _15\"> </span>altre <span class=\"_ _c\"> </span>for<span class=\"_ _0\"></span>me <span class=\"_ _15\"> </span>privilegiate <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _15\"> </span>assegnazione <span class=\"_ _15\"> </span>dei<span class=\"_ _43\"> </span>risultati  tra <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>azioni.  N<span class=\"_ _2\"></span>on  esistono, <span class=\"_ _15\"> </span>inoltre,  s<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>rumenti  i<span class=\"_ _2\"></span>n  circolazione  con <span class=\"_ _15\"> </span>potenziale<span class=\"_ _43\"> </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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "GESTIONE DEI RISCHI FINANZIARI<span class=\"_ _43\"> </span>Il Gruppo \u00e8 esposto ai seguenti rischi finanziari connessi alla normale operativit\u00e0:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">rischio di credito in relazione ai normali rapporti c<span class=\"_ _6\"></span>on<span class=\"_ _0\"></span> i clienti;<span class=\"_ _43\"> </span></span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">rischio <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>liquidit\u00e0, con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>particolare <span class=\"_ _0\"></span>riferimento <span class=\"_ _b\"></span>alla d<span class=\"_ _0\"></span>isponibilit\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=\"_ _43\"> </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=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">rischio <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>cambio, <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>connessione <span class=\"_ _1b\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attivit\u00e0 <span class=\"_ _1b\"></span>commerciale <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>acquisto <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>di <span class=\"_ _1b\"></span>vendita<span class=\"_ _43\"> </span></span></span>intrattenuta dal Gruppo in valute diverse dalla valuta di conto;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">rischio  di  tasso<span class=\"_ _2\"></span>  d<span class=\"ff5\">\u2019</span>interesse,  relativo  al<span class=\"_ _6\"></span>  costo  dell<span class=\"ff5\">\u2019</span>indebitamento<span class=\"ff4 fs6\">  </span>verso  il  sistema<span class=\"_ _43\"> </span></span></span>finanziario;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">rischio <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>rimisurazione <span class=\"_ _13\"></span>delle <span class=\"_ _1a\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>finanziarie <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _1a\"></span><span class=\"ff6\">earn <span class=\"_ _1a\"></span>out</span>, <span class=\"_ _1b\"></span><span class=\"ff6\">put <span class=\"_ _13\"></span>&amp; <span class=\"_ _1a\"></span>call <span class=\"_ _1a\"></span>option</span> <span class=\"_ _1a\"></span><span class=\"lsb\">e<span class=\"_ _43\"> </span></span></span></span>long term incentive plan<span class=\"ff1\">;<span class=\"_ _43\"> </span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">rischio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>mercato, <span class=\"_ _13\"></span>con <span class=\"_ _b\"></span>particolare <span class=\"_ _b\"></span>riferimento <span class=\"_ _13\"></span>al <span class=\"_ _b\"></span>rischio <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>variazioni <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>prezzo <span class=\"_ _b\"></span>dei<span class=\"_ _43\"> </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=\"_ _43\"> </span>Le societ\u00e0<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>Gruppo monitora<span class=\"ls10\">no</span> costantemente i <span class=\"_ _0\"></span>rischi a <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>sono esp<span class=\"_ _0\"></span>oste, in mo<span class=\"_ _0\"></span>do da<span class=\"_ _43\"> </span>valutare <span class=\"_ _0\"></span>anticipatamente i <span class=\"_ _0\"></span>potenziali effetti <span class=\"_ _0\"></span>negativi <span class=\"_ _0\"></span>e intraprendere <span class=\"_ _0\"></span>le opportune <span class=\"_ _0\"></span>azioni<span class=\"_ _43\"> </span>per mitigarli.<span class=\"_ _43\"> </span>La <span class=\"_ _14\"> </span>seguente <span class=\"_ _14\"> </span>sezione <span class=\"_ _14\"> </span>fornisce <span class=\"_ _14\"> </span>indicazioni <span class=\"_ _14\"> </span>qualitative <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>quantitative <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>riferimento<span class=\"_ _43\"> </span>sull<span class=\"ff5\">\u2019</span>incidenza di tali rischi.<span class=\"_ _43\"> </span>Rischio di credito<span class=\"_ _43\"> </span>Il <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>credito <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>connesso <span class=\"_ _13\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>incapacit\u00e0 <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>controparte <span class=\"_ _13\"></span>ad <span class=\"_ _13\"></span>adempiere <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>proprie<span class=\"_ _43\"> </span>obbligazioni <span class=\"_ _15\"> </span>ed  \u00e8 <span class=\"_ _c\"> </span>essenzialmente  correlato <span class=\"_ _c\"> </span>alle  vendite. <span class=\"_ _15\"> </span>Dato <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>settore <span class=\"_ _15\"> </span>di  attivit\u00e0, <span class=\"_ _c\"> </span>il<span class=\"_ _43\"> </span>portafoglio clienti delle societ\u00e0 del Grup<span class=\"_ _2\"></span>po risulta frazionato su <span class=\"_ _2\"></span>numerosi soggetti spesso<span class=\"_ _43\"> </span>di <span class=\"_ _1b\"></span>piccola <span class=\"_ _1b\"></span>dimensione, <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>pertanto <span class=\"_ _1b\"></span>l<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _1b\"></span>risulta <span class=\"_ _1b\"></span>contenuta. <span class=\"_ _1b\"></span>Con <span class=\"_ _1b\"></span>riferimento <span class=\"_ _1b\"></span>alle<span class=\"_ _43\"> </span>controllate <span class=\"_ _13\"></span>Cenacchi <span class=\"_ _13\"></span>International <span class=\"_ _13\"></span>S.r.l., <span class=\"_ _13\"></span>M<span class=\"_ _0\"></span>odar <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _1a\"></span>Turri <span class=\"_ _13\"></span>S.r.l. <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>precisa <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>stesse<span class=\"_ _43\"> </span>opera<span class=\"ls10\">no</span>  sul <span class=\"_ _15\"> </span>mercato  mondiale <span class=\"_ _15\"> </span>con  clie<span class=\"_ _2\"></span>ntela  rinomata. <span class=\"_ _15\"> </span>In  proposito,  va <span class=\"_ _15\"> </span>segnalata  la<span class=\"_ _43\"> </span>concentrazione <span class=\"_ _0\"></span>nei <span class=\"_ _b\"></span>confronti <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>diverse <span class=\"_ _b\"></span>imprese <span class=\"_ _b\"></span>riconducibili <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>pochi <span class=\"_ _0\"></span>soggett<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>economici<span class=\"_ _43\"> </span>con <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>uale <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>rapporti <span class=\"_ _b\"></span>della <span class=\"_ _13\"></span>direzione <span class=\"_ _b\"></span>aziendale <span class=\"_ _b\"></span>sono <span class=\"_ _13\"></span>molto <span class=\"_ _b\"></span>consolidati; <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>articolare, <span class=\"_ _b\"></span>il<span class=\"_ _43\"> </span>fatturato in questione ammonta a Euro 92<span class=\"_ _0\"></span>,5 milioni al 31 dicembre 2024.<span class=\"_ _43\"> </span>Il rischio di <span class=\"_ _2\"></span>credito viene <span class=\"_ _6\"></span>gest<span class=\"_ _0\"></span>ito mediante il<span class=\"_ _2\"></span> monitoraggio a<span class=\"_ _2\"></span>ttento e puntua<span class=\"_ _2\"></span>le dei clienti e<span class=\"_ _43\"> </span>mediante  l<span class=\"ff5\">\u2019</span>attribuzione  a  ciascuno  di  un  fido  al  superamento  del  quale <span class=\"_ _a\"> </span>pu\u00f2  essere<span class=\"_ _43\"> </span>interrotta la <span class=\"_ _0\"></span>fornitura. <span class=\"_ _0\"></span>Il rischio \u00e8 <span class=\"_ _0\"></span>comunque limitato; per molti clienti <span class=\"_ _0\"></span>UE e la t<span class=\"_ _0\"></span>otalit\u00e0 dei<span class=\"_ _43\"> </span>clienti <span class=\"_ _b\"></span>Ext<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>UE <span class=\"_ _13\"></span>le <span class=\"_ _b\"></span>societ\u00e0 <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>richiedono <span class=\"_ _13\"></span>normalmente <span class=\"_ _b\"></span>pagamento <span class=\"_ _13\"></span>anticipato <span class=\"_ _b\"></span>o<span class=\"_ _43\"> </span>garanzie. <span class=\"_ _11\"> </span>Ai <span class=\"_ _a\"> </span>fini <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>pred<span class=\"_ _0\"></span>isposizione <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>bilancio <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>fine <span class=\"_ _11\"> </span>periodo, <span class=\"_ _11\"> </span>sono <span class=\"_ _a\"> </span>oggetto <span class=\"_ _11\"> </span>di<span class=\"_ _43\"> </span>svalutazione <span class=\"_ _13\"></span>individuale <span class=\"_ _b\"></span>le <span class=\"_ _13\"></span>posizioni, <span class=\"_ _b\"></span>se <span class=\"_ _13\"></span>singolarmente <span class=\"_ _13\"></span>significative, <span class=\"_ _b\"></span>per <span class=\"_ _13\"></span>le <span class=\"_ _b\"></span>quali <span class=\"_ _13\"></span>si <span class=\"_ _b\"></span>rile<span class=\"_ _b\"></span>va<span class=\"_ _43\"> </span>un<span class=\"ff5 ls0\">\u2019<span class=\"ff1\">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=\"_ _b\"></span>totale. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>crediti che <span class=\"_ _b\"></span>non <span class=\"_ _0\"></span>sono<span class=\"_ _43\"> </span></span></span>oggetto <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>svalutazione <span class=\"_ _6\"></span>individuale <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _6\"></span>applica <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>appro<span class=\"_ _0\"></span>ccio <span class=\"_ _6\"></span>semplificato <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>calcolo<span class=\"_ _43\"> </span>delle <span class=\"_ _6\"></span>perdite <span class=\"_ _7\"></span>attese, <span class=\"_ _6\"></span>rilevando <span class=\"_ _7\"></span>integralmente <span class=\"_ _7\"></span>le <span class=\"_ _6\"></span>stesse <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>ogni <span class=\"_ _6\"></span>data <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>riferimento. <span class=\"_ _6\"></span>Il <span class=\"_ _7\"></span>Gruppo<span class=\"_ _43\"> </span>ha <span class=\"_ _f\"> </span>definito <span class=\"_ _f\"> </span>un <span class=\"_ _10\"> </span>sistema <span class=\"_ _f\"> </span>basato <span class=\"_ _f\"> </span>sulle <span class=\"_ _f\"> </span>informazioni <span class=\"_ _10\"> </span>storiche <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>statistiche, <span class=\"_ _f\"> </span>riviste <span class=\"_ _f\"> </span>per<span class=\"_ _43\"> </span>considerare <span class=\"_ _0\"></span>elementi <span class=\"_ _b\"></span>prospettici <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alle <span class=\"_ _b\"></span>specifiche <span class=\"_ _0\"></span>tipologie <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>debitori <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>al<span class=\"_ _43\"> </span>loro contesto economico, quale strumento per la determinazione delle perdite attese.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>esposizione massima <span class=\"_ _0\"></span>al rischio di <span class=\"_ _0\"></span>credito del Gruppo <span class=\"_ _0\"></span>\u00e8 pari al <span class=\"_ _0\"></span>valore contabile iscritto a<span class=\"_ _43\"> </span>bilancio, <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>lordo <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span>fondo <span class=\"_ _1b\"></span>svalutazione <span class=\"_ _1b\"></span>crediti, <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _1b\"></span>complessivamente <span class=\"_ _1a\"></span>a <span class=\"_ _c\"> </span>Euro <span class=\"_ _1b\"></span>43.021<span class=\"_ _43\"> </span>migliaia al 31 dicembre 2024 e a Euro <span class=\"ls7\">40</span>.<span class=\"ls7\">356</span> migliaia al 31 dicembre 2023.<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>saldi <span class=\"_ _b\"></span>commerciali <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>pari <span class=\"_ _13\"></span>complessivamente <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>Euro <span class=\"_ _b\"></span><span class=\"ls7\">41</span>.<span class=\"ls7\">632</span> <span class=\"_ _b\"></span>migliaia,<span class=\"_ _43\"> </span>includono <span class=\"_ _15\"> </span>crediti <span class=\"_ _c\"> </span>correnti <span class=\"_ _c\"> </span>per <span class=\"_ _15\"> </span>Euro <span class=\"_ _15\"> </span><span class=\"ls1a\">26</span>.<span class=\"ls7\">154</span> <span class=\"_ _c\"> </span>migliaia <span class=\"_ _c\"> </span>e <span class=\"_ _15\"> </span>crediti <span class=\"_ _c\"> </span>scaduti <span class=\"_ _15\"> </span>per <span class=\"_ _c\"> </span>Euro  15.<span class=\"ls7\">477<span class=\"_ _43\"> </span></span>migliaia, di <span class=\"_ _0\"></span>cui Euro 8.208 <span class=\"_ _0\"></span>migliaia entro 90 <span class=\"_ _0\"></span>giorni e Euro <span class=\"_ _0\"></span>7.269 migliaia oltre <span class=\"_ _0\"></span>90 giorni, al<span class=\"_ _43\"> </span>netto del relativo fondo svalutazione.<span class=\"_ _43\"> </span>Al 31 dicembre 2024 non vi sono crediti assicurati o garantiti.<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>saldi <span class=\"_ _b\"></span>commerciali <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2023, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _b\"></span>complessivamente <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>Euro <span class=\"_ _b\"></span><span class=\"ls7\">38</span>.<span class=\"ls7\">961</span> <span class=\"_ _b\"></span>migliaia,<span class=\"_ _43\"> </span>includevano <span class=\"_ _1a\"></span>crediti <span class=\"_ _1b\"></span>correnti <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>Euro <span class=\"_ _1a\"></span><span class=\"ls7\">28</span>.612 <span class=\"_ _1b\"></span>migliaia <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>crediti <span class=\"_ _1a\"></span>scaduti <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>Euro <span class=\"_ _1b\"></span><span class=\"ls7\">10</span>.349<span class=\"_ _43\"> </span>migliaia, di <span class=\"_ _0\"></span>cui Euro 7.459 <span class=\"_ _0\"></span>migliaia entro 90 <span class=\"_ _0\"></span>giorni e Euro <span class=\"_ _0\"></span>2.890 migliaia oltre <span class=\"_ _0\"></span>90 giorni, al<span class=\"_ _43\"> </span>netto del relativo fondo svalutazione.<span class=\"_ _43\"> </span>Al 31 dicembre 2023 non vi erano crediti assicurati o garantiti.<span class=\"_ _43\"> </span>Per maggiori dettagli si rimanda alla Nota 7.<span class=\"_ _43\"> </span>Rischio di liquidit\u00e0<span class=\"_ _43\"> </span>Il <span class=\"_ _10\"> </span>rischio <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>liquidit\u00e0 <span class=\"_ _10\"> </span>si <span class=\"_ _10\"> </span>pu\u00f2 <span class=\"_ _10\"> </span>manifestare <span class=\"_ _19\"> </span>con <span class=\"_ _f\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>incapacit\u00e0 <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>reperire, <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>condizioni<span class=\"_ _43\"> </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 <span class=\"_ _0\"></span>del<span class=\"_ _43\"> </span>Gruppo. Il<span class=\"_ _6\"></span> rischio <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _6\"></span>si c<span class=\"_ _2\"></span>ollega <span class=\"_ _2\"></span>ai <span class=\"_ _6\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _6\"></span>generati e<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>assorbiti <span class=\"_ _6\"></span>dalla <span class=\"_ _2\"></span>gestione<span class=\"_ _43\"> </span>corrente <span class=\"_ _2e\"> </span>e <span class=\"_ _30\"> </span>alla <span class=\"_ _2e\"> </span>conseguente <span class=\"_ _2e\"> </span>esigenza <span class=\"_ _2e\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _2e\"> </span>accedere <span class=\"_ _2e\"> </span>a <span class=\"_ _2e\"> </span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _2e\"> </span>a <span class=\"_ _2e\"> </span>supporto<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>espansione dell<span class=\"ff5\">\u2019</span>attiv<span class=\"_ _2\"></span>it\u00e0 operativa<span class=\"ls22\">. <span class=\"_ _2\"></span><span class=\"ls0\">Il rischio <span class=\"_ _6\"></span>di liquidit\u00e0 <span class=\"_ _6\"></span>\u00e8 connesso anch<span class=\"_ _2\"></span>e all<span class=\"ff5\">\u2019</span>esistenza<span class=\"_ _43\"> </span></span></span>di <span class=\"_ _10\"> </span>obblighi <span class=\"_ _19\"> </span>contrattuali <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"> </span>rispetto <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>determinati <span class=\"_ _19\"> </span>indici <span class=\"_ _10\"> </span>finanziari <span class=\"_ _10\"> </span>(\u201ccovenant\u201d) <span class=\"_ _10\"> </span>da<span class=\"_ _43\"> </span>calcolarsi sui singoli bilanci di esercizio delle controllate.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>evoluzione <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _19\"> </span>flussi <span class=\"_ _19\"> </span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _19\"> </span>e <span class=\"_ _14\"> </span>l<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _19\"> </span>delle <span class=\"_ _14\"> </span>lin<span class=\"_ _2\"></span>ee <span class=\"_ _19\"> </span>di <span class=\"_ _14\"> </span>credito <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>st<span class=\"_ _0\"></span>rettamente<span class=\"_ _43\"> </span>monitorato <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _7\"></span>Direzione <span class=\"_ _7\"></span>Fin<span class=\"_ _0\"></span>anziaria <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _7\"></span>Gruppo <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>dagli <span class=\"_ _6\"></span>Amministratori <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>garantire<span class=\"_ _43\"> </span>un us<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>efficiente e<span class=\"_ _6\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>efficace, <span class=\"_ _6\"></span>anche in <span class=\"_ _6\"></span>termini <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>oneri <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>interessi, <span class=\"_ _6\"></span>delle risorse <span class=\"_ _6\"></span>finanziarie.<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ispone <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>risorse <span class=\"_ _0\"></span>finanziarie <span class=\"_ _b\"></span>assicurate <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>rilevante <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _0\"></span>a<span class=\"_ _43\"> </span>medio <span class=\"_ _0\"></span>lungo <span class=\"_ _b\"></span>termine <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>linee<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>tilizzate <span class=\"_ _0\"></span>destinate <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>gestione <span class=\"_ _b\"></span>corrente<span class=\"_ _43\"> </span>concesse <span class=\"_ _13\"></span>da <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rimarie <span class=\"_ _b\"></span>istituzioni <span class=\"_ _13\"></span>bancarie. <span class=\"_ _13\"></span>In <span class=\"_ _13\"></span>particolare, <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _b\"></span>202<span class=\"_ _b\"></span>4 <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>Gruppo<span class=\"_ _43\"> </span>presenta  disp<span class=\"_ _0\"></span>onibilit\u00e0  liquide <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>altre  attivit\u00e0 <span class=\"_ _a\"> </span>finanziarie  assimilabili<span class=\"_ _0\"></span>  per <span class=\"_ _9\"> </span>Eu<span class=\"_ _0\"></span>ro  <span class=\"ls7\">68</span>.294<span class=\"_ _43\"> </span>migliaia  e <span class=\"_ _a\"> </span>dispone  di <span class=\"_ _a\"> </span>linee  di <span class=\"_ _a\"> </span>affidamento  bancarie <span class=\"_ _9\"> </span>n<span class=\"_ _0\"></span>on  utilizzate. <span class=\"_ _9\"> </span>Alla <span class=\"_ _a\"> </span>stessa  dat<span class=\"_ _0\"></span>a,<span class=\"_ _43\"> </span>l\u2019indebitamento <span class=\"_ _9\"> </span>finanziario <span class=\"_ _a\"> </span>nominale<span class=\"_ _0\"></span><span class=\"ff4 fs6\"> <span class=\"_ _9\"> </span></span><span class=\"ff1\">complessivo  verso <span class=\"_ _9\"> </span>t<span class=\"_ _0\"></span>erzi  ammonta <span class=\"_ _a\"> </span>a  circa <span class=\"_ _a\"> </span>Euro<span class=\"_ _43\"> </span></span>1<span class=\"ls7\">65</span>.941 migliaia, di <span class=\"_ _2\"></span>cui Euro <span class=\"ls1a\">63</span>.<span class=\"ls7\">115</span> migliaia <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>banche ed Euro <span class=\"ls7\">10</span>2.8<span class=\"_ _2\"></span>27 migliaia verso<span class=\"_ _43\"> </span>altri, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>4.913 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>soci <span class=\"_ _b\"></span>per fin<span class=\"_ _0\"></span>anziamenti, <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span><span class=\"ls7\">61</span>.9<span class=\"ls1a\">72<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>opzioni <span class=\"_ _b\"></span><span class=\"ff6\">put<span class=\"_ _43\"> </span></span>&amp; call<span class=\"ff1\"> <span class=\"_ _6\"></span>ed <span class=\"ff6\">earn<span class=\"_ _2\"></span> ou<span class=\"_ _2\"></span>t<span class=\"ff1\"> a <span class=\"_ _6\"></span>beneficio <span class=\"_ _2\"></span>delle <span class=\"ff6\">minorities<span class=\"_ _2\"></span><span class=\"ff1\"> e<span class=\"_ _2\"></span> Eu<span class=\"_ _2\"></span>ro 35.942 <span class=\"_ _6\"></span>per debi<span class=\"_ _2\"></span>ti vers<span class=\"_ _6\"></span>o locatori <span class=\"_ _2\"></span>(IFRS<span class=\"_ _43\"> </span></span></span></span></span></span>16). <span class=\"_ _0\"></span>La <span class=\"_ _b\"></span>quota <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>scadenza <span class=\"_ _b\"></span>inferiore <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>mesi <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _b\"></span><span class=\"ls7\">44</span>.653 <span class=\"_ _b\"></span>migliaia, <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>Euro<span class=\"_ _43\"> </span>23.<span class=\"ls7\">604</span> <span class=\"_ _b\"></span>migliaia <span class=\"_ _0\"></span>verso <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>banche, <span class=\"_ _b\"></span>Euro <span class=\"_ _b\"></span><span class=\"ls7\">14</span>.537 <span class=\"_ _0\"></span>migliaia <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>opzioni <span class=\"_ _b\"></span><span class=\"ff6\">put <span class=\"_ _b\"></span>&amp; <span class=\"_ _b\"></span>call</span> <span class=\"_ _b\"></span>ed <span class=\"_ _b\"></span><span class=\"ff6\">earn <span class=\"_ _0\"></span>out<span class=\"_ _43\"> </span></span>ed<span class=\"ls0\"> Euro 6.512 migliaia per debiti su locazioni (IFRS 16).<span class=\"_ _43\"> </span></span>Rischio cambio<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>cambio \u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rischio che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span><span class=\"ff6\">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=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione si<span class=\"_ _43\"> </span>modifichino a seguito di variazioni dei tassi di ca<span class=\"_ _2\"></span>mbio.<span class=\"_ _43\"> </span>Il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _7\"></span>esposto <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>modo <span class=\"_ _7\"></span>limitato <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>rischi <span class=\"_ _7\"></span>derivanti <span class=\"_ _6\"></span>dalle <span class=\"_ _7\"></span>fluttuazioni <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _7\"></span>tassi <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>camb<span class=\"_ _0\"></span>io<span class=\"_ _43\"> </span>che possono influire sul risultato economico e sul patrimonio netto in considerazione del<span class=\"_ _43\"> </span>fatto c<span class=\"_ _2\"></span>he le <span class=\"_ _6\"></span>transazioni prevalenti <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>euro<span class=\"ff4\"> </span>e <span class=\"_ _6\"></span>ch<span class=\"_ _0\"></span>e gli<span class=\"_ _6\"></span> investimenti <span class=\"_ _2\"></span>netti i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>ntit\u00e0 <span class=\"_ _2\"></span>estere<span class=\"_ _43\"> </span>(rischio <span class=\"_ _b\"></span>traslativo) <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _13\"></span>sono <span class=\"_ _b\"></span>limitati<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Poich\u00e9 <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>incassi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>pagamenti <span class=\"_ _13\"></span>nella <span class=\"_ _b\"></span>valuta<span class=\"_ _43\"> </span>dollaro <span class=\"_ _c\"> </span>americano <span class=\"_ _15\"> </span>si <span class=\"_ _c\"> </span>compensano <span class=\"_ _c\"> </span>parz<span class=\"_ _0\"></span>ialmente, <span class=\"_ _c\"> </span>il <span class=\"_ _15\"> </span>rischio <span class=\"_ _c\"> </span>valutario <span class=\"_ _c\"> </span>risulta <span class=\"_ _15\"> </span>contenuto<span class=\"ls22\">.<span class=\"_ _43\"> </span></span>L<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>valute <span class=\"_ _f\"> </span>al <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>fuori <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>euro<span class=\"_ _0\"></span>, <span class=\"_ _11\"> </span>dolla<span class=\"_ _0\"></span>ro <span class=\"_ _a\"> </span>stat<span class=\"_ _0\"></span>unitense <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>ster<span class=\"_ _0\"></span>lina <span class=\"_ _a\"> </span>inglese <span class=\"_ _f\"> </span>nelle<span class=\"_ _43\"> </span>transazioni commerciali \u00e8 pressoch\u00e9 nullo.<span class=\"_ _43\"> </span>Il Gruppo ha stipulato str<span class=\"_ _2\"></span>umenti finanziari derivati<span class=\"_ _2\"></span> al fine di coprire il rischi<span class=\"_ _2\"></span>o di variazione<span class=\"_ _43\"> </span>del <span class=\"_ _b\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>vendite <span class=\"_ _0\"></span>in <span class=\"_ _b\"></span>valuta <span class=\"_ _b\"></span>estera. <span class=\"_ _0\"></span>Al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _0\"></span>2024 <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ddetti <span class=\"_ _0\"></span>strumenti <span class=\"_ _b\"></span>derivati <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>copertura <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>le <span class=\"_ _b\"></span>variazioni <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>tasso <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cambio <span class=\"_ _0\"></span>\u00e8<span class=\"_ _43\"> </span></span>negativo per Euro <span class=\"ls7\">38 </span>migliaia.<span class=\"_ _43\"> </span>La seguente <span class=\"_ _2\"></span>tabella ill<span class=\"_ _2\"></span>ustra la se<span class=\"_ _2\"></span>nsitivit\u00e0 a<span class=\"_ _2\"></span> una vari<span class=\"_ _6\"></span>az<span class=\"_ _0\"></span>ione possibile<span class=\"_ _2\"></span> del <span class=\"_ _2\"></span>tasso di <span class=\"_ _2\"></span>cambio d<span class=\"_ _2\"></span>el<span class=\"_ _43\"> </span>dollaro  USA <span class=\"_ _a\"> </span>e  della <span class=\"_ _9\"> </span>sterlina  in<span class=\"_ _0\"></span>glese,  con <span class=\"_ _9\"> </span>t<span class=\"_ _0\"></span>utte  le <span class=\"_ _9\"> </span>alt<span class=\"_ _0\"></span>re  variabili  mantenute  costanti.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>effetto <span class=\"_ _1a\"></span>sul <span class=\"_ _1a\"></span>risultato <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _1a\"></span>prima <span class=\"_ _13\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>imposte <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1a\"></span>dovuto <span class=\"_ _1a\"></span>a <span class=\"_ _1a\"></span>cambiamenti <span class=\"_ _13\"></span>nel <span class=\"_ _17\"> </span><span class=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _c\"> </span>delle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>passivit\u00e0 <span class=\"_ _15\"> </span>monetarie <span class=\"_ _17\"> </span>in <span class=\"_ _c\"> </span>essere <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>fine  periodo, <span class=\"_ _17\"> </span>mentre <span class=\"_ _c\"> </span>quello <span class=\"_ _c\"> </span>sul<span class=\"_ _43\"> </span></span>patrimonio <span class=\"_ _19\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _14\"> </span>a<span class=\"_ _2\"></span>nte <span class=\"_ _19\"> </span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _14\"> </span>com<span class=\"_ _2\"></span>prende <span class=\"_ _19\"> </span>an<span class=\"_ _0\"></span>che <span class=\"_ _14\"> </span>l<span class=\"ff5\">\u2019</span>effetto <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _19\"> </span>traduzione <span class=\"_ _14\"> </span>delle<span class=\"_ _43\"> </span>attivit\u00e0/passivit\u00e0 <span class=\"_ _17\"> </span>nette <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _c\"> </span>consolidate <span class=\"_ _17\"> </span>est<span class=\"_ _0\"></span>ere. <span class=\"_ _17\"> </span>L<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _c\"> </span>del <span class=\"_ _17\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>alle<span class=\"_ _43\"> </span>variazioni dei cambi per tutte le altre valute ester<span class=\"_ _2\"></span>e non \u00e8 materiale.<table class=\"s w2e3 h181\" id=\"_cf730a76-ffd7-431e-896d-97f6ff8aeb91\"><tr><td class=\"c x206 yeba w1b2 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x207 yeba w10d hb6\"><div class=\"t m0 x57 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">-<span class=\"lsc\">10%</span> </div></td><td class=\"c x208 yeba w10b hb6\"><div class=\"t m0 x73 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">-<span class=\"lsc\">5%</span> </div></td><td class=\"c x209 yeba w10d hb6\"><div class=\"t m0 x73 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">+5% </div></td><td class=\"c x20a yeba w10a hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">+10% </div></td></tr><tr><td class=\"c x191 yebb w2e4 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Utile/(perdita) su cambi derivante da un<span class=\"_ _2\"></span>a oscillazione del</div></td><td class=\"c x207 yebc w10d h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x208 yebc w10b h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">0 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x209 yebc w10d h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(0) </span><span class=\"ls0\"> </span></div></td><td class=\"c x20a yebc w10a h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yebd w2e5 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">tasso di cambio euro/dollaro USA<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x191 yebe w2e4 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Utile/(perdita) su cambi derivante da un<span class=\"_ _2\"></span>a oscillazione del</div></td><td class=\"c x207 yebf w10d h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(135) </span><span class=\"ls0\"> </span></div></td><td class=\"c x208 yebf w10b h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(64) </span><span class=\"ls0\"> </span></div></td><td class=\"c x209 yebf w10d h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">58 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x20a yebf w10a h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">111 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 yec0 w2e6 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">tasso di cambio euro/sterlina UK<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x206 yec1 w1b2 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x207 yec1 w10d hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(135) </span><span class=\"ls0\"> </span></div></td><td class=\"c x208 yec1 w10b hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(64) </span><span class=\"ls0\"> </span></div></td><td class=\"c x209 yec1 w10d hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">58 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x20a yec1 w10a hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">110 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Rischio di tasso d\u2019interesse<span class=\"_ _43\"> </span>Il rischio di tasso di interesse pu\u00f2 essere<span class=\"_ _2\"></span> definito come il rischio che variazioni nei<span class=\"_ _2\"></span> tassi di<span class=\"_ _43\"> </span>interesse  di  mercato  produ<span class=\"_ _0\"></span>cano  una  riduzione  della  redditivit\u00e0  aziendale.  Il  Gru<span class=\"_ _0\"></span>ppo<span class=\"_ _43\"> </span>utilizza riso<span class=\"_ _2\"></span>rse <span class=\"_ _2\"></span>finanziarie <span class=\"_ _6\"></span>ester<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>sotto forma <span class=\"_ _6\"></span>di debito. <span class=\"_ _6\"></span>Variazioni <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _2\"></span>tassi <span class=\"_ _6\"></span>di interesse <span class=\"_ _6\"></span>di<span class=\"_ _43\"> </span>mercato <span class=\"_ _6\"></span>influ<span class=\"_ _0\"></span>enzano <span class=\"_ _6\"></span>il co<span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>il ren<span class=\"_ _2\"></span>dimento <span class=\"_ _2\"></span>delle <span class=\"_ _6\"></span>varie forme<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziamento <span class=\"_ _6\"></span>incidendo<span class=\"_ _43\"> </span>sul <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>finanziari. <span class=\"_ _0\"></span>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>at<span class=\"_ _0\"></span>traverso <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>uso <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>strumenti<span class=\"_ _43\"> </span>finanziari derivati, di tipo <span class=\"ff6\">Interest Rate Swap</span>.<span class=\"_ _43\"> </span>Al <span class=\"_ _1a\"></span>31 <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2024 <span class=\"_ _1a\"></span>il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _1a\"></span>presentava <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _13\"></span>finanziaria <span class=\"_ _1a\"></span>verso <span class=\"_ _13\"></span>banche <span class=\"_ _13\"></span>per<span class=\"_ _43\"> </span>finanziamenti <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>iverse <span class=\"_ _6\"></span>forme tecniche <span class=\"_ _6\"></span>per un <span class=\"_ _6\"></span>importo to<span class=\"_ _2\"></span>tale <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"ls1a\">63</span>.<span class=\"ls7\">115</span> <span class=\"_ _6\"></span>migliaia,<span class=\"_ _43\"> </span>su <span class=\"_ _1b\"></span>cui <span class=\"_ _1a\"></span>maturano <span class=\"_ _1b\"></span>tassi <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>interesse <span class=\"_ _1b\"></span>variabili <span class=\"_ _1b\"></span>che<span class=\"_ _2\"></span> <span class=\"_ _1a\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _1b\"></span>corso <span class=\"_ _1a\"></span>dell\u2019esercizio <span class=\"_ _1a\"></span>202<span class=\"_ _b\"></span><span class=\"ff1\">4 <span class=\"_ _1b\"></span>sono <span class=\"_ _1b\"></span>stati<span class=\"_ _43\"> </span></span>compresi <span class=\"_ _17\"> </span>tra <span class=\"_ _17\"> </span>lo <span class=\"_ _c\"> </span>1,3% <span class=\"_ _1b\"></span>e <span class=\"_ _c\"> </span>il <span class=\"_ _17\"> </span>7,9%, <span class=\"_ _17\"> </span>nonch\u00e9 <span class=\"_ _17\"> </span>disponibilit\u00e0 <span class=\"_ _17\"> </span>liquide<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>altre <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>finanziarie<span class=\"_ _43\"> </span>assimilabili per Euro <span class=\"ls7\">68</span>.294 migliaia.<span class=\"_ _43\"> </span>A fronte di tale esposizio<span class=\"_ _2\"></span>ne sono in essere contratti di <span class=\"ff6\">Interest Rate Swap<span class=\"_ _2\"></span> <span class=\"ff1\">per un importo<span class=\"_ _43\"> </span></span></span>nozionale complessivo residuo pari a Euro 21.231 migliaia.<span class=\"_ _43\"> </span>Tali <span class=\"_ _13\"></span>contratti <span class=\"_ _13\"></span>presentano <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _13\"></span>nozionale <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>scalare <span class=\"_ _13\"></span>sulla <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>iano <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>ammortamento<span class=\"_ _43\"> </span>dei <span class=\"_ _c\"> </span>finanziamenti <span class=\"_ _17\"> </span>sottostanti<span class=\"_ _0\"></span><span class=\"ff6\">,</span> <span class=\"_ _17\"> </span>come <span class=\"_ _c\"> </span>evidenziato <span class=\"_ _c\"> </span>nella <span class=\"_ _17\"> </span>su<span class=\"_ _0\"></span>ccessiva <span class=\"_ _17\"> </span>tabella <span class=\"_ _c\"> </span>(i <span class=\"_ _c\"> </span>valori <span class=\"_ _17\"> </span>sono<span class=\"_ _43\"> </span>espressi in Euro migliaia):<table class=\"s w2e7 h182\" id=\"_72ab3138-f507-4162-98d4-0b4c24c3bdad\"><tr><td class=\"c x20c yec2 w1b4 h8a\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">Nozionale </div></td><td class=\"c x20d yec2 w103 h8a\"><div class=\"t m0 x56 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">Scadenza </div></td><td class=\"c x20e yec2 w102 h8a\"><div class=\"t m0 x73 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">Importo </div></td><td class=\"c x20f yec3 w2e8 h183\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Tipologia di<span class=\"_ _43\"> </span></div></td><td class=\"c x210 yec3 w2e9 h183\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Mark to<span class=\"_ _43\"> </span></div></td><td class=\"c x211 yec3 w2e9 h183\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Mark to<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x212 yec4 w2ea h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">contratto<span class=\"_ _43\"> </span></div></td><td class=\"c x213 yec4 w2eb h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Market attivi<span class=\"_ _43\"> </span></div></td><td class=\"c x214 yec4 w2ec h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Market passivi<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x20c yec5 w1b4 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit linea bullet </div></td><td class=\"c x20d yec5 w103 hb9\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/10/2025<span class=\"ls0\"> </span></div></td><td class=\"c x20e yec5 w102 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yec5 w109 hb9\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td class=\"c x216 yec5 w1b5 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">21 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x20c yec6 w1b4 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Intesa linea amortising </div></td><td class=\"c x20d yec6 w103 hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">30/09/2025<span class=\"ls0\"> </span></div></td><td class=\"c x20e yec6 w102 hb6\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">517 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x215 yec6 w109 hb6\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td class=\"c x216 yec6 w1b5 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                      <span class=\"lsc\">6 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x20c yec7 w1b4 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit linea amortising </div></td><td class=\"c x20d yec7 w103 hb9\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2026<span class=\"ls0\"> </span></div></td><td class=\"c x20e yec7 w102 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yec7 w109 hb9\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td></td><td class=\"c x217 yec7 w104 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(84) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20c yec8 w1b4 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit linea amortising </div></td><td class=\"c x20d yec8 w103 hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">30/06/2029<span class=\"ls0\"> </span></div></td><td class=\"c x20e yec8 w102 hb6\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.677 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yec8 w109 hb6\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td></td><td class=\"c x217 yec8 w104 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">(143) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20c yec9 w1b4 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit linea amortising </div></td><td class=\"c x20d yec9 w103 hb9\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">30/10/2025<span class=\"ls0\"> </span></div></td><td class=\"c x20e yec9 w102 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">712 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x215 yec9 w109 hb9\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td class=\"c x216 yec9 w1b5 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">12 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x20c yeca w1b4 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls0 ws0\">Intesa linea amortising </div></td><td class=\"c x20d yeca w103 hb7\"><div class=\"t m0 x72 h12 y8e5 ff1 fs9 fc1 sc0 lsc ws0\">31/01/2030<span class=\"ls0\"> </span></div></td><td class=\"c x20e yeca w102 hb7\"><div class=\"t m0 x3a h12 y8e5 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.708 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yeca w109 hb7\"><div class=\"t m0 x44 h12 y8e5 ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td></td><td class=\"c x217 yeca w104 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(82) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20c yecb w1b4 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">BPM linea amortising </div></td><td class=\"c x20d yecb w103 hb9\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/01/2030<span class=\"ls0\"> </span></div></td><td class=\"c x20e yecb w102 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.708 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yecb w109 hb9\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td></td><td class=\"c x217 yecb w104 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(82) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20c yecc w1b4 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Intesa linea bullet </div></td><td class=\"c x20d yecc w103 hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/01/2030<span class=\"ls0\"> </span></div></td><td class=\"c x20e yecc w102 hb6\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.500 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yecc w109 hb6\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td></td><td class=\"c x217 yecc w104 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(70) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20c yecd w1b4 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">BPM linea bullet </div></td><td class=\"c x20d yecd w103 hb9\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/01/2030<span class=\"ls0\"> </span></div></td><td class=\"c x20e yecd w102 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.500 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yecd w109 hb9\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td></td><td class=\"c x217 yecd w104 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(70) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20c yece w1b4 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Intesa linea amortising </div></td><td class=\"c x20d yece w103 hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">30/07/2029<span class=\"ls0\"> </span></div></td><td class=\"c x20e yece w102 hb6\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">860 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x215 yece w109 hb6\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td class=\"c x216 yece w1b5 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">56 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr></table>Intesa linea amortising<span class=\"_ _43\"> </span>06/08/2029             <span class=\"ls0\">1.049 </span>IR Swap                    <span class=\"lsc\">55 </span>Totale           <span class=\"lsc\">21.231 </span>                  <span class=\"lsc\">150 </span>                <span class=\"ls0\">(530) </span>La seguente <span class=\"_ _6\"></span>tabella illust<span class=\"_ _2\"></span>ra la <span class=\"_ _6\"></span>sensitivit\u00e0 a <span class=\"_ _6\"></span>una variazione <span class=\"_ _6\"></span>possibile dei <span class=\"_ _6\"></span>tassi di <span class=\"_ _2\"></span>interesse s<span class=\"_ _6\"></span>u<span class=\"_ _43\"> </span>quella <span class=\"_ _19\"> </span>porzione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>debiti <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>finanziamenti<span class=\"_ _0\"></span><span class=\"ff4 fs6\"> <span class=\"_ _19\"> </span></span>a <span class=\"_ _19\"> </span>tasso <span class=\"_ _19\"> </span>variabile, <span class=\"_ _19\"> </span>dopo <span class=\"_ _14\"> </span>gl<span class=\"_ _2\"></span>i <span class=\"_ _19\"> </span>effetti <span class=\"_ _19\"> </span>della<span class=\"_ _43\"> </span>contabilizzazione delle c<span class=\"_ _6\"></span>op<span class=\"_ _0\"></span>erture. Co<span class=\"_ _2\"></span>n tutte <span class=\"_ _2\"></span>le al<span class=\"_ _2\"></span>tre variabili <span class=\"_ _2\"></span>mantenute co<span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>anti, e q<span class=\"_ _2\"></span>uindi<span class=\"_ _43\"> </span>sulla <span class=\"_ _1b\"></span>base <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>debito <span class=\"_ _1b\"></span>finanziario <span class=\"_ _1b\"></span>verso <span class=\"_ _1b\"></span>ban<span class=\"_ _0\"></span>che <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>fine <span class=\"_ _17\"> </span>periodo <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>flussi <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>rimborso <span class=\"_ _2\"></span>previsti <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>rispettivi piani <span class=\"_ _6\"></span>di am<span class=\"_ _6\"></span>mo<span class=\"_ _0\"></span>rtamento, tal<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>variazione <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>ositiva <span class=\"_ _6\"></span>o negativa<span class=\"_ _43\"> </span>nei tassi <span class=\"_ _6\"></span>di interesse <span class=\"_ _6\"></span>comporterebbe maggiori <span class=\"_ _6\"></span>o minori <span class=\"_ _2\"></span>proventi <span class=\"_ _2\"></span>e oneri<span class=\"_ _2\"></span> fin<span class=\"_ _2\"></span>anziari al <span class=\"_ _2\"></span>lordo<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>effetto fiscale come sotto riportato:<div class=\"gs10\"><table class=\"s w2ed h184\" id=\"_c9048e6d-7dd6-4368-992e-1018db23d498\"><tr><td class=\"c x219 yecf w1b7 hbe\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x21a yecf w187 hbe\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">-500BP </div></td><td class=\"c x21b yecf w1b8 hbe\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">-250BP </div></td><td class=\"c x21c yecf w1b8 hbe\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">+250BP </div></td><td class=\"c x21d yecf w187 hbe\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">+500BP </div></td></tr><tr><td class=\"c x219 yed0 w1b7 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">(Minori) / Maggiori proventi finanziari </div></td><td class=\"c x21a yed0 w187 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"ls0\">(14) </span><span class=\"ls0\"> </span></div></td><td class=\"c x21b yed0 w1b8 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">(7) </span><span class=\"ls0\"> </span></div></td><td class=\"c x21c yed0 w1b8 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">7 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x21d yed0 w187 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">14 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x219 yed1 w1b7 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Minori / (Maggiori) oneri finanziari </div></td><td class=\"c x21a yed1 w187 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">1.410 </span><span class=\"ls0\"> </span></div></td><td class=\"c x21b yed1 w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">805 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x21c yed1 w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(813) </span><span class=\"ls0\"> </span></div></td><td class=\"c x21d yed1 w187 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">(1.626) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x219 yed2 w1b7 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x21a yed2 w187 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">1.396 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x21b yed2 w1b8 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">798 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x21c yed2 w1b8 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(806) </span><span class=\"ls0\"> </span></div></td><td class=\"c x21d yed2 w187 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">(1.612) </span><span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs11\"><div class=\"t m0 x6 ha y8f3 ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x13b h17 y8f4 ff6 fs4 fc1 sc0 ls0 ws0\">Rischio di rimisurazione delle passivit\u00e0 finanziarie per earn<span class=\"_ _2\"></span> out<span class=\"_ _0\"></span> e put &amp; call option<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y8f5 ff1 fs4 fc1 sc0 ls0 ws0\">I <span class=\"_ _b\"></span>debiti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>comprendono <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>miglior <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _0\"></span>degli <span class=\"_ _1a\"></span><span class=\"ff6\">earn<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>out<span class=\"ff1\"> <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span></span></span><span class=\"ff6\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x6 ha y8f6 ff6 fs4 fc1 sc0 ls0 ws0\">put <span class=\"_ _0\"></span>&amp; <span class=\"_ _b\"></span>call<span class=\"ff1\"> <span class=\"_ _b\"></span>stipulati <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>soci <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>minoranza <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>societ\u00e0 <span class=\"_ _0\"></span>acquisite. <span class=\"_ _0\"></span>I <span class=\"_ _b\"></span>valori <span class=\"_ _0\"></span>dell<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span></span>earn <span class=\"_ _0\"></span>out<span class=\"ff1\"> <span class=\"_ _b\"></span><span class=\"ls8\">e<span class=\"_ _43\"> </span></span></span><span class=\"ff1\"><span class=\"ls8\"> </span></span></div><div class=\"t m0 x6 ha y8f7 ff1 fs4 fc1 sc0 ls0 ws0\">delle <span class=\"_ _15\"> </span><span class=\"ff6\">put <span class=\"_ _c\"> </span>&amp; <span class=\"_ _15\"> </span>call</span> <span class=\"_ _c\"> </span>sono <span class=\"_ _15\"> </span>direttamente <span class=\"_ _c\"> </span>connessi  al<span class=\"_ _6\"></span> <span class=\"_ _15\"> </span>raggiungimento <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>determinati <span class=\"_ _15\"> </span>target<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y36c ff1 fs4 fc1 sc0 ls0 ws0\">economici  e <span class=\"_ _15\"> </span>finanziari <span class=\"_ _15\"> </span>da  parte <span class=\"_ _15\"> </span>delle  societ\u00e0 <span class=\"_ _c\"> </span>acqu<span class=\"_ _0\"></span>isite  (generalmente<span class=\"_ _2\"></span>  EBITDA <span class=\"_ _15\"> </span>e  PFN<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y3ac ff1 fs4 fc1 sc0 ls0 ws0\">contrattualmente definite) nei periodi successivi <span class=\"_ _2\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione del controllo.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y8f8 ff1 fs4 fc1 sc0 ls0 ws0\">Per <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>analisi <span class=\"_ _6\"></span>di se<span class=\"_ _2\"></span>nsitivit\u00e0 <span class=\"_ _6\"></span>sul <span class=\"_ _6\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>rimisurazione <span class=\"_ _6\"></span>degli <span class=\"ff6\">ear<span class=\"_ _2\"></span>n <span class=\"_ _6\"></span>out<span class=\"ff1\"> <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span><span class=\"ff6\">put <span class=\"_ _6\"></span>&amp; call <span class=\"_ _7\"></span>option<span class=\"_ _43\"> </span></span></span></span><span class=\"ff6\"><span class=\"ff1\"><span class=\"ff6\"><span class=\"ff1\"> </span></span></span></span></div><div class=\"t m0 x6 ha y8f9 ff1 fs4 fc1 sc0 ls0 ws0\">si <span class=\"_ _16\"> </span>\u00e8<span class=\"_ _2\"></span> <span class=\"_ _16\"> </span>ipotizzata <span class=\"_ _30\"> </span>una <span class=\"_ _16\"> </span>variazione <span class=\"_ _30\"> </span>aumentativa <span class=\"_ _16\"> </span>o <span class=\"_ _30\"> </span>diminutiva <span class=\"_ _16\"> </span>d<span class=\"_ _2\"></span>el <span class=\"_ _16\"> </span>10% <span class=\"_ _30\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>EBITDA<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y698 ff1 fs4 fc1 sc0 ls0 ws0\">contrattualmente <span class=\"_ _a\"> </span>previsto <span class=\"_ _a\"> </span>nei <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>iversi <span class=\"_ _a\"> </span>anni <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>piano <span class=\"_ _a\"> </span>interessati, <span class=\"_ _a\"> </span>nonch\u00e9 <span class=\"_ _11\"> </span>un <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>di<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y8fa ff1 fs4 fc1 sc0 ls0 ws0\">conversione <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>EBITDA <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>PF<span class=\"_ _0\"></span>N <span class=\"_ _7\"></span>pari <span class=\"_ _6\"></span>al <span class=\"_ _7\"></span>60%. <span class=\"_ _6\"></span>I <span class=\"_ _7\"></span>relativi <span class=\"_ _7\"></span>ef<span class=\"_ _0\"></span>fetti <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>livello <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>risultato <span class=\"_ _7\"></span>netto <span class=\"_ _6\"></span>prima<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y8fb ff1 fs4 fc1 sc0 ls0 ws0\">delle imposte sono sintetizzati nella seguente tabella: </div><div class=\"t m0 x6 ha y681 ff1 fs4 fc1 sc0 ls0 ws0\"> </div></div><div class=\"gs12\"><table class=\"s w2ee h185\" id=\"_7e761a8f-73ac-46dc-81f3-d27bdd8b3ca2\"><tr><td class=\"c x21f yed3 w144 hbe\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000*<span class=\"ff6\"> </span></div></td><td class=\"c x220 yed3 w102 hbe\"><div class=\"t m0 x45 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Actual </div></td><td class=\"c x221 yed3 w103 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">EBITDA +10% </div></td><td class=\"c x222 yed3 w1b9 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">EBITDA -<span class=\"lsc\">10%</span> </div></td></tr><tr><td class=\"c x21f yed4 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Earn out </div></td><td class=\"c x220 yed4 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.570 </span><span class=\"ls0\"> </span></div></td><td class=\"c x221 yed4 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.6<span class=\"lsc\">18</span><span class=\"lsc\"> </span></span><span class=\"ls0\"> </span></div></td><td class=\"c x222 yed4 w1b9 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"ls0\">3.703 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x21f yed5 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Put &amp; Call </div></td><td class=\"c x220 yed5 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">55.403 </span><span class=\"ls0\"> </span></div></td><td class=\"c x221 yed5 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">61<span class=\"lsf\">.7<span class=\"lsc\">46</span></span> </span><span class=\"ls0\"> </span></div></td><td class=\"c x222 yed5 w1b9 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"lsc\">49<span class=\"ls0\">.</span>227<span class=\"ls0\"> </span></span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x21f yed6 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x220 yed6 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">61.972 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x221 yed6 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">68.3<span class=\"lsc\">64</span> </span><span class=\"ls0\"> </span></div></td><td class=\"c x222 yed6 w1b9 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">52.9<span class=\"lsc\">31</span> </span><span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w1ba hf6 gs13\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls0 ws0\">* tasso di conversione dell'EBITDA in PFN<span class=\"_ _2\"></span> stimato pari al 60%<span class=\"_ _43\"> </span><span class=\"_ _0\"></span> </div></div><div class=\"c w2 h0 gs11\"><div class=\"t m0 x6 ha y900 ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 ha y901 ff1 fs4 fc1 sc0 ls0 ws0\">Si <span class=\"_ _c\"> </span>precisa <span class=\"_ _c\"> </span>che <span class=\"_ _c\"> </span>alcun<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span><span class=\"ff6\">earn <span class=\"_ _c\"> </span>out</span> <span class=\"_ _c\"> </span><span class=\"ff5\">n<span class=\"_ _0\"></span>on <span class=\"_ _c\"> </span>sono <span class=\"_ _c\"> </span>strettamente <span class=\"_ _c\"> </span>correlati <span class=\"_ _c\"> </span>al <span class=\"_ _c\"> </span>valore <span class=\"_ _c\"> </span>dell\u2019EBITDA;<span class=\"_ _43\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x6 ha y98 ff5 fs4 fc1 sc0 ls0 ws0\">pertanto, <span class=\"_ _f\"> </span>il <span class=\"_ _10\"> </span>management <span class=\"_ _11\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _f\"> </span>valutato <span class=\"_ _f\"> </span>opportuno <span class=\"_ _f\"> </span>riflettere <span class=\"_ _f\"> </span>nell\u2019analisi <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span>sensitivit\u00e0<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y902 ff1 fs4 fc1 sc0 ls0 ws0\">variazioni <span class=\"_ _a\"> </span>degli <span class=\"_ _a\"> </span>elementi <span class=\"_ _9\"> </span>sot<span class=\"_ _0\"></span>tostanti <span class=\"_ _a\"> </span>ritenuti  ragionevoli <span class=\"_ _11\"> </span>sulla  b<span class=\"_ _0\"></span>ase  d<span class=\"_ _0\"></span>ella  lor<span class=\"_ _0\"></span>o <span class=\"_ _a\"> </span>stessa<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y903 ff1 fs4 fc1 sc0 ls0 ws0\">natura.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x13b h17 y655 ff6 fs4 fc1 sc0 ls0 ws0\">Rischio di prezzo<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y904 ff1 fs4 fc1 sc0 ls0 ws0\">I <span class=\"_ _a\"> </span>listini <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>acquisto <span class=\"_ _a\"> </span>hanno <span class=\"_ _11\"> </span>normalmente <span class=\"_ _a\"> </span>durata <span class=\"_ _11\"> </span>annuale,<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>mentre <span class=\"_ _11\"> </span>i <span class=\"_ _a\"> </span>listini <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>vendita<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y905 ff1 fs4 fc1 sc0 ls0 ws0\">recepiscono <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>tendenzialmente <span class=\"_ _13\"></span>neutralizzano <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>aumenti <span class=\"_ _13\"></span>sugli <span class=\"_ _b\"></span>acquisti. <span class=\"_ _b\"></span>Pur <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>presenza<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y15f ff1 fs4 fc1 sc0 ls0 ws0\">di <span class=\"_ _c\"> </span>uno <span class=\"_ _c\"> </span>scenario <span class=\"_ _c\"> </span>inflattivo <span class=\"_ _17\"> </span>ne<span class=\"_ _0\"></span><span class=\"ff5\">l <span class=\"_ _c\"> </span>corso <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ell\u2019anno</span>, <span class=\"_ _c\"> </span>l<span class=\"ff5\">\u2019</span>impatto <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>aumento <span class=\"_ _17\"> </span>dei <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>rezzi <span class=\"_ _17\"> </span>delle<span class=\"_ _43\"> </span> </div></div>materie <span class=\"_ _0\"></span>prime <span class=\"_ _b\"></span>resta <span class=\"_ _0\"></span>limitato, <span class=\"_ _0\"></span>anche <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>ragione <span class=\"_ _0\"></span>della <span class=\"_ _b\"></span>capacit\u00e0 <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "Rischio di credito<span class=\"_ _43\"> </span>Il <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>credito <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>connesso <span class=\"_ _13\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>incapacit\u00e0 <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>controparte <span class=\"_ _13\"></span>ad <span class=\"_ _13\"></span>adempiere <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>proprie<span class=\"_ _43\"> </span>obbligazioni <span class=\"_ _15\"> </span>ed  \u00e8 <span class=\"_ _c\"> </span>essenzialmente  correlato <span class=\"_ _c\"> </span>alle  vendite. <span class=\"_ _15\"> </span>Dato <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>settore <span class=\"_ _15\"> </span>di  attivit\u00e0, <span class=\"_ _c\"> </span>il<span class=\"_ _43\"> </span>portafoglio clienti delle societ\u00e0 del Grup<span class=\"_ _2\"></span>po risulta frazionato su <span class=\"_ _2\"></span>numerosi soggetti spesso<span class=\"_ _43\"> </span>di <span class=\"_ _1b\"></span>piccola <span class=\"_ _1b\"></span>dimensione, <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>pertanto <span class=\"_ _1b\"></span>l<span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _1b\"></span>risulta <span class=\"_ _1b\"></span>contenuta. <span class=\"_ _1b\"></span>Con <span class=\"_ _1b\"></span>riferimento <span class=\"_ _1b\"></span>alle<span class=\"_ _43\"> </span>controllate <span class=\"_ _13\"></span>Cenacchi <span class=\"_ _13\"></span>International <span class=\"_ _13\"></span>S.r.l., <span class=\"_ _13\"></span>M<span class=\"_ _0\"></span>odar <span class=\"_ _b\"></span>S.p.A. <span class=\"_ _1a\"></span>Turri <span class=\"_ _13\"></span>S.r.l. <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>precisa <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>stesse<span class=\"_ _43\"> </span>opera<span class=\"ls10\">no</span>  sul <span class=\"_ _15\"> </span>mercato  mondiale <span class=\"_ _15\"> </span>con  clie<span class=\"_ _2\"></span>ntela  rinomata. <span class=\"_ _15\"> </span>In  proposito,  va <span class=\"_ _15\"> </span>segnalata  la<span class=\"_ _43\"> </span>concentrazione <span class=\"_ _0\"></span>nei <span class=\"_ _b\"></span>confronti <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>diverse <span class=\"_ _b\"></span>imprese <span class=\"_ _b\"></span>riconducibili <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>pochi <span class=\"_ _0\"></span>soggett<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>economici<span class=\"_ _43\"> </span>con <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>q<span class=\"_ _0\"></span>uale <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>rapporti <span class=\"_ _b\"></span>della <span class=\"_ _13\"></span>direzione <span class=\"_ _b\"></span>aziendale <span class=\"_ _b\"></span>sono <span class=\"_ _13\"></span>molto <span class=\"_ _b\"></span>consolidati; <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>articolare, <span class=\"_ _b\"></span>il<span class=\"_ _43\"> </span>fatturato in questione ammonta a Euro 92<span class=\"_ _0\"></span>,5 milioni al 31 dicembre 2024.<span class=\"_ _43\"> </span>Il rischio di <span class=\"_ _2\"></span>credito viene <span class=\"_ _6\"></span>gest<span class=\"_ _0\"></span>ito mediante il<span class=\"_ _2\"></span> monitoraggio a<span class=\"_ _2\"></span>ttento e puntua<span class=\"_ _2\"></span>le dei clienti e<span class=\"_ _43\"> </span>mediante  l<span class=\"ff5\">\u2019</span>attribuzione  a  ciascuno  di  un  fido  al  superamento  del  quale <span class=\"_ _a\"> </span>pu\u00f2  essere<span class=\"_ _43\"> </span>interrotta la <span class=\"_ _0\"></span>fornitura. <span class=\"_ _0\"></span>Il rischio \u00e8 <span class=\"_ _0\"></span>comunque limitato; per molti clienti <span class=\"_ _0\"></span>UE e la t<span class=\"_ _0\"></span>otalit\u00e0 dei<span class=\"_ _43\"> </span>clienti <span class=\"_ _b\"></span>Ext<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>UE <span class=\"_ _13\"></span>le <span class=\"_ _b\"></span>societ\u00e0 <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>richiedono <span class=\"_ _13\"></span>normalmente <span class=\"_ _b\"></span>pagamento <span class=\"_ _13\"></span>anticipato <span class=\"_ _b\"></span>o<span class=\"_ _43\"> </span>garanzie. <span class=\"_ _11\"> </span>Ai <span class=\"_ _a\"> </span>fini <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>pred<span class=\"_ _0\"></span>isposizione <span class=\"_ _a\"> </span>del <span class=\"_ _a\"> </span>bilancio <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>fine <span class=\"_ _11\"> </span>periodo, <span class=\"_ _11\"> </span>sono <span class=\"_ _a\"> </span>oggetto <span class=\"_ _11\"> </span>di<span class=\"_ _43\"> </span>svalutazione <span class=\"_ _13\"></span>individuale <span class=\"_ _b\"></span>le <span class=\"_ _13\"></span>posizioni, <span class=\"_ _b\"></span>se <span class=\"_ _13\"></span>singolarmente <span class=\"_ _13\"></span>significative, <span class=\"_ _b\"></span>per <span class=\"_ _13\"></span>le <span class=\"_ _b\"></span>quali <span class=\"_ _13\"></span>si <span class=\"_ _b\"></span>rile<span class=\"_ _b\"></span>va<span class=\"_ _43\"> </span>un<span class=\"ff5 ls0\">\u2019<span class=\"ff1\">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=\"_ _b\"></span>totale. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>crediti che <span class=\"_ _b\"></span>non <span class=\"_ _0\"></span>sono<span class=\"_ _43\"> </span></span></span>oggetto <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>svalutazione <span class=\"_ _6\"></span>individuale <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _6\"></span>applica <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>appro<span class=\"_ _0\"></span>ccio <span class=\"_ _6\"></span>semplificato <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>calcolo<span class=\"_ _43\"> </span>delle <span class=\"_ _6\"></span>perdite <span class=\"_ _7\"></span>attese, <span class=\"_ _6\"></span>rilevando <span class=\"_ _7\"></span>integralmente <span class=\"_ _7\"></span>le <span class=\"_ _6\"></span>stesse <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>ogni <span class=\"_ _6\"></span>data <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>riferimento. <span class=\"_ _6\"></span>Il <span class=\"_ _7\"></span>Gruppo<span class=\"_ _43\"> </span>ha <span class=\"_ _f\"> </span>definito <span class=\"_ _f\"> </span>un <span class=\"_ _10\"> </span>sistema <span class=\"_ _f\"> </span>basato <span class=\"_ _f\"> </span>sulle <span class=\"_ _f\"> </span>informazioni <span class=\"_ _10\"> </span>storiche <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>statistiche, <span class=\"_ _f\"> </span>riviste <span class=\"_ _f\"> </span>per<span class=\"_ _43\"> </span>considerare <span class=\"_ _0\"></span>elementi <span class=\"_ _b\"></span>prospettici <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alle <span class=\"_ _b\"></span>specifiche <span class=\"_ _0\"></span>tipologie <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>debitori <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>al<span class=\"_ _43\"> </span>loro contesto economico, quale strumento per la determinazione delle perdite attese.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>esposizione massima <span class=\"_ _0\"></span>al rischio di <span class=\"_ _0\"></span>credito del Gruppo <span class=\"_ _0\"></span>\u00e8 pari al <span class=\"_ _0\"></span>valore contabile iscritto a<span class=\"_ _43\"> </span>bilancio, <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>lordo <span class=\"_ _1a\"></span>del <span class=\"_ _1b\"></span>fondo <span class=\"_ _1b\"></span>svalutazione <span class=\"_ _1b\"></span>crediti, <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _1b\"></span>complessivamente <span class=\"_ _1a\"></span>a <span class=\"_ _c\"> </span>Euro <span class=\"_ _1b\"></span>43.021<span class=\"_ _43\"> </span>migliaia al 31 dicembre 2024 e a Euro <span class=\"ls7\">40</span>.<span class=\"ls7\">356</span> migliaia al 31 dicembre 2023.<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>saldi <span class=\"_ _b\"></span>commerciali <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2024, <span class=\"_ _b\"></span>pari <span class=\"_ _13\"></span>complessivamente <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>Euro <span class=\"_ _b\"></span><span class=\"ls7\">41</span>.<span class=\"ls7\">632</span> <span class=\"_ _b\"></span>migliaia,<span class=\"_ _43\"> </span>includono <span class=\"_ _15\"> </span>crediti <span class=\"_ _c\"> </span>correnti <span class=\"_ _c\"> </span>per <span class=\"_ _15\"> </span>Euro <span class=\"_ _15\"> </span><span class=\"ls1a\">26</span>.<span class=\"ls7\">154</span> <span class=\"_ _c\"> </span>migliaia <span class=\"_ _c\"> </span>e <span class=\"_ _15\"> </span>crediti <span class=\"_ _c\"> </span>scaduti <span class=\"_ _15\"> </span>per <span class=\"_ _c\"> </span>Euro  15.<span class=\"ls7\">477<span class=\"_ _43\"> </span></span>migliaia, di <span class=\"_ _0\"></span>cui Euro 8.208 <span class=\"_ _0\"></span>migliaia entro 90 <span class=\"_ _0\"></span>giorni e Euro <span class=\"_ _0\"></span>7.269 migliaia oltre <span class=\"_ _0\"></span>90 giorni, al<span class=\"_ _43\"> </span>netto del relativo fondo svalutazione.<span class=\"_ _43\"> </span>Al 31 dicembre 2024 non vi sono crediti assicurati o garantiti.<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>saldi <span class=\"_ _b\"></span>commerciali <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2023, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _b\"></span>complessivamente <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>Euro <span class=\"_ _b\"></span><span class=\"ls7\">38</span>.<span class=\"ls7\">961</span> <span class=\"_ _b\"></span>migliaia,<span class=\"_ _43\"> </span>includevano <span class=\"_ _1a\"></span>crediti <span class=\"_ _1b\"></span>correnti <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>Euro <span class=\"_ _1a\"></span><span class=\"ls7\">28</span>.612 <span class=\"_ _1b\"></span>migliaia <span class=\"_ _1a\"></span>e <span class=\"_ _1b\"></span>crediti <span class=\"_ _1a\"></span>scaduti <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>Euro <span class=\"_ _1b\"></span><span class=\"ls7\">10</span>.349<span class=\"_ _43\"> </span>migliaia, di <span class=\"_ _0\"></span>cui Euro 7.459 <span class=\"_ _0\"></span>migliaia entro 90 <span class=\"_ _0\"></span>giorni e Euro <span class=\"_ _0\"></span>2.890 migliaia oltre <span class=\"_ _0\"></span>90 giorni, al<span class=\"_ _43\"> </span>netto del relativo fondo svalutazione.<span class=\"_ _43\"> </span>Al 31 dicembre 2023 non vi erano crediti assicurati o garantiti.<span class=\"_ _43\"> </span>Per maggiori dettagli si rimanda alla Nota 7.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Rischio di liquidit\u00e0<span class=\"_ _43\"> </span>Il <span class=\"_ _10\"> </span>rischio <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>liquidit\u00e0 <span class=\"_ _10\"> </span>si <span class=\"_ _10\"> </span>pu\u00f2 <span class=\"_ _10\"> </span>manifestare <span class=\"_ _19\"> </span>con <span class=\"_ _f\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>incapacit\u00e0 <span class=\"_ _10\"> </span>di <span class=\"_ _19\"> </span>reperire, <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>condizioni<span class=\"_ _43\"> </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 <span class=\"_ _0\"></span>del<span class=\"_ _43\"> </span>Gruppo. Il<span class=\"_ _6\"></span> rischio <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>liquidit\u00e0 <span class=\"_ _6\"></span>si c<span class=\"_ _2\"></span>ollega <span class=\"_ _2\"></span>ai <span class=\"_ _6\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _6\"></span>generati e<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>assorbiti <span class=\"_ _6\"></span>dalla <span class=\"_ _2\"></span>gestione<span class=\"_ _43\"> </span>corrente <span class=\"_ _2e\"> </span>e <span class=\"_ _30\"> </span>alla <span class=\"_ _2e\"> </span>conseguente <span class=\"_ _2e\"> </span>esigenza <span class=\"_ _2e\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _2e\"> </span>accedere <span class=\"_ _2e\"> </span>a <span class=\"_ _2e\"> </span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _2e\"> </span>a <span class=\"_ _2e\"> </span>supporto<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>espansione dell<span class=\"ff5\">\u2019</span>attiv<span class=\"_ _2\"></span>it\u00e0 operativa<span class=\"ls22\">. <span class=\"_ _2\"></span><span class=\"ls0\">Il rischio <span class=\"_ _6\"></span>di liquidit\u00e0 <span class=\"_ _6\"></span>\u00e8 connesso anch<span class=\"_ _2\"></span>e all<span class=\"ff5\">\u2019</span>esistenza<span class=\"_ _43\"> </span></span></span>di <span class=\"_ _10\"> </span>obblighi <span class=\"_ _19\"> </span>contrattuali <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _10\"> </span>rispetto <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>determinati <span class=\"_ _19\"> </span>indici <span class=\"_ _10\"> </span>finanziari <span class=\"_ _10\"> </span>(\u201ccovenant\u201d) <span class=\"_ _10\"> </span>da<span class=\"_ _43\"> </span>calcolarsi sui singoli bilanci di esercizio delle controllate.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>evoluzione <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _19\"> </span>flussi <span class=\"_ _19\"> </span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _19\"> </span>e <span class=\"_ _14\"> </span>l<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _19\"> </span>delle <span class=\"_ _14\"> </span>lin<span class=\"_ _2\"></span>ee <span class=\"_ _19\"> </span>di <span class=\"_ _14\"> </span>credito <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>st<span class=\"_ _0\"></span>rettamente<span class=\"_ _43\"> </span>monitorato <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _7\"></span>Direzione <span class=\"_ _7\"></span>Fin<span class=\"_ _0\"></span>anziaria <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _7\"></span>Gruppo <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>dagli <span class=\"_ _6\"></span>Amministratori <span class=\"_ _7\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>garantire<span class=\"_ _43\"> </span>un us<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>efficiente e<span class=\"_ _6\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>efficace, <span class=\"_ _6\"></span>anche in <span class=\"_ _6\"></span>termini <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>oneri <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>interessi, <span class=\"_ _6\"></span>delle risorse <span class=\"_ _6\"></span>finanziarie.<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ispone <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>risorse <span class=\"_ _0\"></span>finanziarie <span class=\"_ _b\"></span>assicurate <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>rilevante <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _0\"></span>a<span class=\"_ _43\"> </span>medio <span class=\"_ _0\"></span>lungo <span class=\"_ _b\"></span>termine <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>linee<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>tilizzate <span class=\"_ _0\"></span>destinate <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>gestione <span class=\"_ _b\"></span>corrente<span class=\"_ _43\"> </span>concesse <span class=\"_ _13\"></span>da <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>rimarie <span class=\"_ _b\"></span>istituzioni <span class=\"_ _13\"></span>bancarie. <span class=\"_ _13\"></span>In <span class=\"_ _13\"></span>particolare, <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>31 <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _b\"></span>202<span class=\"_ _b\"></span>4 <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>Gruppo<span class=\"_ _43\"> </span>presenta  disp<span class=\"_ _0\"></span>onibilit\u00e0  liquide <span class=\"_ _a\"> </span>e <span class=\"_ _a\"> </span>altre  attivit\u00e0 <span class=\"_ _a\"> </span>finanziarie  assimilabili<span class=\"_ _0\"></span>  per <span class=\"_ _9\"> </span>Eu<span class=\"_ _0\"></span>ro  <span class=\"ls7\">68</span>.294<span class=\"_ _43\"> </span>migliaia  e <span class=\"_ _a\"> </span>dispone  di <span class=\"_ _a\"> </span>linee  di <span class=\"_ _a\"> </span>affidamento  bancarie <span class=\"_ _9\"> </span>n<span class=\"_ _0\"></span>on  utilizzate. <span class=\"_ _9\"> </span>Alla <span class=\"_ _a\"> </span>stessa  dat<span class=\"_ _0\"></span>a,<span class=\"_ _43\"> </span>l\u2019indebitamento <span class=\"_ _9\"> </span>finanziario <span class=\"_ _a\"> </span>nominale<span class=\"_ _0\"></span><span class=\"ff4 fs6\"> <span class=\"_ _9\"> </span></span><span class=\"ff1\">complessivo  verso <span class=\"_ _9\"> </span>t<span class=\"_ _0\"></span>erzi  ammonta <span class=\"_ _a\"> </span>a  circa <span class=\"_ _a\"> </span>Euro<span class=\"_ _43\"> </span></span>1<span class=\"ls7\">65</span>.941 migliaia, di <span class=\"_ _2\"></span>cui Euro <span class=\"ls1a\">63</span>.<span class=\"ls7\">115</span> migliaia <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>banche ed Euro <span class=\"ls7\">10</span>2.8<span class=\"_ _2\"></span>27 migliaia verso<span class=\"_ _43\"> </span>altri, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>4.913 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>soci <span class=\"_ _b\"></span>per fin<span class=\"_ _0\"></span>anziamenti, <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span><span class=\"ls7\">61</span>.9<span class=\"ls1a\">72<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>opzioni <span class=\"_ _b\"></span><span class=\"ff6\">put<span class=\"_ _43\"> </span></span>&amp; call<span class=\"ff1\"> <span class=\"_ _6\"></span>ed <span class=\"ff6\">earn<span class=\"_ _2\"></span> ou<span class=\"_ _2\"></span>t<span class=\"ff1\"> a <span class=\"_ _6\"></span>beneficio <span class=\"_ _2\"></span>delle <span class=\"ff6\">minorities<span class=\"_ _2\"></span><span class=\"ff1\"> e<span class=\"_ _2\"></span> Eu<span class=\"_ _2\"></span>ro 35.942 <span class=\"_ _6\"></span>per debi<span class=\"_ _2\"></span>ti vers<span class=\"_ _6\"></span>o locatori <span class=\"_ _2\"></span>(IFRS<span class=\"_ _43\"> </span></span></span></span></span></span>16). <span class=\"_ _0\"></span>La <span class=\"_ _b\"></span>quota <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>scadenza <span class=\"_ _b\"></span>inferiore <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>mesi <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _b\"></span>pari <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _b\"></span><span class=\"ls7\">44</span>.653 <span class=\"_ _b\"></span>migliaia, <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>Euro<span class=\"_ _43\"> </span>23.<span class=\"ls7\">604</span> <span class=\"_ _b\"></span>migliaia <span class=\"_ _0\"></span>verso <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>banche, <span class=\"_ _b\"></span>Euro <span class=\"_ _b\"></span><span class=\"ls7\">14</span>.537 <span class=\"_ _0\"></span>migliaia <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>opzioni <span class=\"_ _b\"></span><span class=\"ff6\">put <span class=\"_ _b\"></span>&amp; <span class=\"_ _b\"></span>call</span> <span class=\"_ _b\"></span>ed <span class=\"_ _b\"></span><span class=\"ff6\">earn <span class=\"_ _0\"></span>out<span class=\"_ _43\"> </span></span>ed<span class=\"ls0\"> Euro 6.512 migliaia per debiti su locazioni (IFRS 16).<span class=\"_ _43\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Rischio cambio<span class=\"_ _43\"> </span>l <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>cambio \u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rischio che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span><span class=\"ff6\">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=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione si<span class=\"_ _43\"> </span>modifichino a seguito di variazioni dei tassi di ca<span class=\"_ _2\"></span>mbio.<span class=\"_ _43\"> </span>l <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _7\"></span>esposto <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>modo <span class=\"_ _7\"></span>limitato <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>rischi <span class=\"_ _7\"></span>derivanti <span class=\"_ _6\"></span>dalle <span class=\"_ _7\"></span>fluttuazioni <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _7\"></span>tassi <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>camb<span class=\"_ _0\"></span>io<span class=\"_ _43\"> </span>che possono influire sul risultato economico e sul patrimonio netto in considerazione del<span class=\"_ _43\"> </span>fatto c<span class=\"_ _2\"></span>he le <span class=\"_ _6\"></span>transazioni prevalenti <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>euro<span class=\"ff4\"> </span>e <span class=\"_ _6\"></span>ch<span class=\"_ _0\"></span>e gli<span class=\"_ _6\"></span> investimenti <span class=\"_ _2\"></span>netti i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>ntit\u00e0 <span class=\"_ _2\"></span>estere<span class=\"_ _43\"> </span>(rischio <span class=\"_ _b\"></span>traslativo) <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _13\"></span>sono <span class=\"_ _b\"></span>limitati<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Poich\u00e9 <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>incassi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>pagamenti <span class=\"_ _13\"></span>nella <span class=\"_ _b\"></span>valuta<span class=\"_ _43\"> </span>dollaro <span class=\"_ _c\"> </span>americano <span class=\"_ _15\"> </span>si <span class=\"_ _c\"> </span>compensano <span class=\"_ _c\"> </span>parz<span class=\"_ _0\"></span>ialmente, <span class=\"_ _c\"> </span>il <span class=\"_ _15\"> </span>rischio <span class=\"_ _c\"> </span>valutario <span class=\"_ _c\"> </span>risulta <span class=\"_ _15\"> </span>contenuto<span class=\"ls22\">.<span class=\"_ _43\"> </span></span>L<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>valute <span class=\"_ _f\"> </span>al <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>fuori <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>euro<span class=\"_ _0\"></span>, <span class=\"_ _11\"> </span>dolla<span class=\"_ _0\"></span>ro <span class=\"_ _a\"> </span>stat<span class=\"_ _0\"></span>unitense <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>ster<span class=\"_ _0\"></span>lina <span class=\"_ _a\"> </span>inglese <span class=\"_ _f\"> </span>nelle<span class=\"_ _43\"> </span>transazioni commerciali \u00e8 pressoch\u00e9 nullo.<span class=\"_ _43\"> </span>Il Gruppo ha stipulato str<span class=\"_ _2\"></span>umenti finanziari derivati<span class=\"_ _2\"></span> al fine di coprire il rischi<span class=\"_ _2\"></span>o di variazione<span class=\"_ _43\"> </span>del <span class=\"_ _b\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>vendite <span class=\"_ _0\"></span>in <span class=\"_ _b\"></span>valuta <span class=\"_ _b\"></span>estera. <span class=\"_ _0\"></span>Al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _0\"></span>2024 <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ddetti <span class=\"_ _0\"></span>strumenti <span class=\"_ _b\"></span>derivati <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>copertura <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>le <span class=\"_ _b\"></span>variazioni <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>tasso <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cambio <span class=\"_ _0\"></span>\u00e8<span class=\"_ _43\"> </span></span>negativo per Euro <span class=\"ls7\">38 </span>migliaia.<span class=\"_ _43\"> </span>La seguente <span class=\"_ _2\"></span>tabella ill<span class=\"_ _2\"></span>ustra la se<span class=\"_ _2\"></span>nsitivit\u00e0 a<span class=\"_ _2\"></span> una vari<span class=\"_ _6\"></span>az<span class=\"_ _0\"></span>ione possibile<span class=\"_ _2\"></span> del <span class=\"_ _2\"></span>tasso di <span class=\"_ _2\"></span>cambio d<span class=\"_ _2\"></span>el<span class=\"_ _43\"> </span>dollaro  USA <span class=\"_ _a\"> </span>e  della <span class=\"_ _9\"> </span>sterlina  in<span class=\"_ _0\"></span>glese,  con <span class=\"_ _9\"> </span>t<span class=\"_ _0\"></span>utte  le <span class=\"_ _9\"> </span>alt<span class=\"_ _0\"></span>re  variabili  mantenute  costanti.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>effetto <span class=\"_ _1a\"></span>sul <span class=\"_ _1a\"></span>risultato <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _1a\"></span>prima <span class=\"_ _13\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>imposte <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1a\"></span>dovuto <span class=\"_ _1a\"></span>a <span class=\"_ _1a\"></span>cambiamenti <span class=\"_ _13\"></span>nel <span class=\"_ _17\"> </span><span class=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _c\"> </span>delle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>passivit\u00e0 <span class=\"_ _15\"> </span>monetarie <span class=\"_ _17\"> </span>in <span class=\"_ _c\"> </span>essere <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>fine  periodo, <span class=\"_ _17\"> </span>mentre <span class=\"_ _c\"> </span>quello <span class=\"_ _c\"> </span>sul<span class=\"_ _43\"> </span></span>patrimonio <span class=\"_ _19\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _14\"> </span>a<span class=\"_ _2\"></span>nte <span class=\"_ _19\"> </span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _14\"> </span>com<span class=\"_ _2\"></span>prende <span class=\"_ _19\"> </span>an<span class=\"_ _0\"></span>che <span class=\"_ _14\"> </span>l<span class=\"ff5\">\u2019</span>effetto <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _19\"> </span>traduzione <span class=\"_ _14\"> </span>delle<span class=\"_ _43\"> </span>attivit\u00e0/passivit\u00e0 <span class=\"_ _17\"> </span>nette <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _c\"> </span>consolidate <span class=\"_ _17\"> </span>est<span class=\"_ _0\"></span>ere. <span class=\"_ _17\"> </span>L<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _c\"> </span>del <span class=\"_ _17\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>alle<span class=\"_ _43\"> </span>variazioni dei cambi per tutte le altre valute ester<span class=\"_ _2\"></span>e non \u00e8 materiale.<table class=\"s w2e3 h181\" id=\"_cf730a76-ffd7-431e-896d-97f6ff8aeb91\"><tr><td class=\"c x206 yeba w1b2 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x207 yeba w10d hb6\"><div class=\"t m0 x57 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">-<span class=\"lsc\">10%</span> </div></td><td class=\"c x208 yeba w10b hb6\"><div class=\"t m0 x73 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">-<span class=\"lsc\">5%</span> </div></td><td class=\"c x209 yeba w10d hb6\"><div class=\"t m0 x73 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">+5% </div></td><td class=\"c x20a yeba w10a hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">+10% </div></td></tr><tr><td class=\"c x191 yebb w2e4 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Utile/(perdita) su cambi derivante da un<span class=\"_ _2\"></span>a oscillazione del</div></td><td class=\"c x207 yebc w10d h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x208 yebc w10b h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">0 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x209 yebc w10d h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(0) </span><span class=\"ls0\"> </span></div></td><td class=\"c x20a yebc w10a h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yebd w2e5 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">tasso di cambio euro/dollaro USA<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x191 yebe w2e4 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Utile/(perdita) su cambi derivante da un<span class=\"_ _2\"></span>a oscillazione del</div></td><td class=\"c x207 yebf w10d h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(135) </span><span class=\"ls0\"> </span></div></td><td class=\"c x208 yebf w10b h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(64) </span><span class=\"ls0\"> </span></div></td><td class=\"c x209 yebf w10d h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">58 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x20a yebf w10a h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">111 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 yec0 w2e6 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">tasso di cambio euro/sterlina UK<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x206 yec1 w1b2 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x207 yec1 w10d hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(135) </span><span class=\"ls0\"> </span></div></td><td class=\"c x208 yec1 w10b hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(64) </span><span class=\"ls0\"> </span></div></td><td class=\"c x209 yec1 w10d hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">58 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x20a yec1 w10a hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">110 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Rischio di tasso d\u2019interesse<span class=\"_ _43\"> </span>Il rischio di tasso di interesse pu\u00f2 essere<span class=\"_ _2\"></span> definito come il rischio che variazioni nei<span class=\"_ _2\"></span> tassi di<span class=\"_ _43\"> </span>interesse  di  mercato  produ<span class=\"_ _0\"></span>cano  una  riduzione  della  redditivit\u00e0  aziendale.  Il  Gru<span class=\"_ _0\"></span>ppo<span class=\"_ _43\"> </span>utilizza riso<span class=\"_ _2\"></span>rse <span class=\"_ _2\"></span>finanziarie <span class=\"_ _6\"></span>ester<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>sotto forma <span class=\"_ _6\"></span>di debito. <span class=\"_ _6\"></span>Variazioni <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _2\"></span>tassi <span class=\"_ _6\"></span>di interesse <span class=\"_ _6\"></span>di<span class=\"_ _43\"> </span>mercato <span class=\"_ _6\"></span>influ<span class=\"_ _0\"></span>enzano <span class=\"_ _6\"></span>il co<span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>il ren<span class=\"_ _2\"></span>dimento <span class=\"_ _2\"></span>delle <span class=\"_ _6\"></span>varie forme<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziamento <span class=\"_ _6\"></span>incidendo<span class=\"_ _43\"> </span>sul <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>finanziari. <span class=\"_ _0\"></span>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>at<span class=\"_ _0\"></span>traverso <span class=\"_ _0\"></span>l<span class=\"ff5\">\u2019</span>uso <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>strumenti<span class=\"_ _43\"> </span>finanziari derivati, di tipo <span class=\"ff6\">Interest Rate Swap</span>.<span class=\"_ _43\"> </span>Al <span class=\"_ _1a\"></span>31 <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2024 <span class=\"_ _1a\"></span>il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _1a\"></span>presentava <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _13\"></span>finanziaria <span class=\"_ _1a\"></span>verso <span class=\"_ _13\"></span>banche <span class=\"_ _13\"></span>per<span class=\"_ _43\"> </span>finanziamenti <span class=\"_ _2\"></span>in <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>iverse <span class=\"_ _6\"></span>forme tecniche <span class=\"_ _6\"></span>per un <span class=\"_ _6\"></span>importo to<span class=\"_ _2\"></span>tale <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"ls1a\">63</span>.<span class=\"ls7\">115</span> <span class=\"_ _6\"></span>migliaia,<span class=\"_ _43\"> </span>su <span class=\"_ _1b\"></span>cui <span class=\"_ _1a\"></span>maturano <span class=\"_ _1b\"></span>tassi <span class=\"_ _1b\"></span>di <span class=\"_ _1a\"></span>interesse <span class=\"_ _1b\"></span>variabili <span class=\"_ _1b\"></span>che<span class=\"_ _2\"></span> <span class=\"_ _1a\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _1b\"></span>corso <span class=\"_ _1a\"></span>dell\u2019esercizio <span class=\"_ _1a\"></span>202<span class=\"_ _b\"></span><span class=\"ff1\">4 <span class=\"_ _1b\"></span>sono <span class=\"_ _1b\"></span>stati<span class=\"_ _43\"> </span></span>compresi <span class=\"_ _17\"> </span>tra <span class=\"_ _17\"> </span>lo <span class=\"_ _c\"> </span>1,3% <span class=\"_ _1b\"></span>e <span class=\"_ _c\"> </span>il <span class=\"_ _17\"> </span>7,9%, <span class=\"_ _17\"> </span>nonch\u00e9 <span class=\"_ _17\"> </span>disponibilit\u00e0 <span class=\"_ _17\"> </span>liquide<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>altre <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>finanziarie<span class=\"_ _43\"> </span>assimilabili per Euro <span class=\"ls7\">68</span>.294 migliaia.<span class=\"_ _43\"> </span>A fronte di tale esposizio<span class=\"_ _2\"></span>ne sono in essere contratti di <span class=\"ff6\">Interest Rate Swap<span class=\"_ _2\"></span> <span class=\"ff1\">per un importo<span class=\"_ _43\"> </span></span></span>nozionale complessivo residuo pari a Euro 21.231 migliaia.<span class=\"_ _43\"> </span>Tali <span class=\"_ _13\"></span>contratti <span class=\"_ _13\"></span>presentano <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _13\"></span>nozionale <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>scalare <span class=\"_ _13\"></span>sulla <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>iano <span class=\"_ _b\"></span>di <span class=\"_ _13\"></span>ammortamento<span class=\"_ _43\"> </span>dei <span class=\"_ _c\"> </span>finanziamenti <span class=\"_ _17\"> </span>sottostanti<span class=\"_ _0\"></span><span class=\"ff6\">,</span> <span class=\"_ _17\"> </span>come <span class=\"_ _c\"> </span>evidenziato <span class=\"_ _c\"> </span>nella <span class=\"_ _17\"> </span>su<span class=\"_ _0\"></span>ccessiva <span class=\"_ _17\"> </span>tabella <span class=\"_ _c\"> </span>(i <span class=\"_ _c\"> </span>valori <span class=\"_ _17\"> </span>sono<span class=\"_ _43\"> </span>espressi in Euro migliaia):<table class=\"s w2e7 h182\" id=\"_72ab3138-f507-4162-98d4-0b4c24c3bdad\"><tr><td class=\"c x20c yec2 w1b4 h8a\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">Nozionale </div></td><td class=\"c x20d yec2 w103 h8a\"><div class=\"t m0 x56 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">Scadenza </div></td><td class=\"c x20e yec2 w102 h8a\"><div class=\"t m0 x73 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">Importo </div></td><td class=\"c x20f yec3 w2e8 h183\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Tipologia di<span class=\"_ _43\"> </span></div></td><td class=\"c x210 yec3 w2e9 h183\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Mark to<span class=\"_ _43\"> </span></div></td><td class=\"c x211 yec3 w2e9 h183\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Mark to<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x212 yec4 w2ea h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">contratto<span class=\"_ _43\"> </span></div></td><td class=\"c x213 yec4 w2eb h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Market attivi<span class=\"_ _43\"> </span></div></td><td class=\"c x214 yec4 w2ec h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Market passivi<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x20c yec5 w1b4 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit linea bullet </div></td><td class=\"c x20d yec5 w103 hb9\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/10/2025<span class=\"ls0\"> </span></div></td><td class=\"c x20e yec5 w102 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yec5 w109 hb9\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td class=\"c x216 yec5 w1b5 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">21 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x20c yec6 w1b4 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Intesa linea amortising </div></td><td class=\"c x20d yec6 w103 hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">30/09/2025<span class=\"ls0\"> </span></div></td><td class=\"c x20e yec6 w102 hb6\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">517 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x215 yec6 w109 hb6\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td class=\"c x216 yec6 w1b5 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                      <span class=\"lsc\">6 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x20c yec7 w1b4 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit linea amortising </div></td><td class=\"c x20d yec7 w103 hb9\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2026<span class=\"ls0\"> </span></div></td><td class=\"c x20e yec7 w102 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yec7 w109 hb9\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td></td><td class=\"c x217 yec7 w104 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(84) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20c yec8 w1b4 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit linea amortising </div></td><td class=\"c x20d yec8 w103 hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">30/06/2029<span class=\"ls0\"> </span></div></td><td class=\"c x20e yec8 w102 hb6\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.677 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yec8 w109 hb6\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td></td><td class=\"c x217 yec8 w104 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">(143) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20c yec9 w1b4 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit linea amortising </div></td><td class=\"c x20d yec9 w103 hb9\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">30/10/2025<span class=\"ls0\"> </span></div></td><td class=\"c x20e yec9 w102 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">712 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x215 yec9 w109 hb9\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td class=\"c x216 yec9 w1b5 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">12 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x20c yeca w1b4 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls0 ws0\">Intesa linea amortising </div></td><td class=\"c x20d yeca w103 hb7\"><div class=\"t m0 x72 h12 y8e5 ff1 fs9 fc1 sc0 lsc ws0\">31/01/2030<span class=\"ls0\"> </span></div></td><td class=\"c x20e yeca w102 hb7\"><div class=\"t m0 x3a h12 y8e5 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.708 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yeca w109 hb7\"><div class=\"t m0 x44 h12 y8e5 ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td></td><td class=\"c x217 yeca w104 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(82) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20c yecb w1b4 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">BPM linea amortising </div></td><td class=\"c x20d yecb w103 hb9\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/01/2030<span class=\"ls0\"> </span></div></td><td class=\"c x20e yecb w102 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.708 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yecb w109 hb9\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td></td><td class=\"c x217 yecb w104 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(82) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20c yecc w1b4 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Intesa linea bullet </div></td><td class=\"c x20d yecc w103 hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/01/2030<span class=\"ls0\"> </span></div></td><td class=\"c x20e yecc w102 hb6\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.500 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yecc w109 hb6\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td></td><td class=\"c x217 yecc w104 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(70) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20c yecd w1b4 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">BPM linea bullet </div></td><td class=\"c x20d yecd w103 hb9\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/01/2030<span class=\"ls0\"> </span></div></td><td class=\"c x20e yecd w102 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.500 </span><span class=\"ls0\"> </span></div></td><td class=\"c x215 yecd w109 hb9\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td></td><td class=\"c x217 yecd w104 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(70) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20c yece w1b4 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Intesa linea amortising </div></td><td class=\"c x20d yece w103 hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">30/07/2029<span class=\"ls0\"> </span></div></td><td class=\"c x20e yece w102 hb6\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">860 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x215 yece w109 hb6\"><div class=\"t m0 x44 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">IR Swap </div></td><td class=\"c x216 yece w1b5 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">56 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr></table>Intesa linea amortising<span class=\"_ _43\"> </span>06/08/2029             <span class=\"ls0\">1.049 </span>IR Swap                    <span class=\"lsc\">55 </span>Totale           <span class=\"lsc\">21.231 </span>                  <span class=\"lsc\">150 </span>                <span class=\"ls0\">(530) </span>La seguente <span class=\"_ _6\"></span>tabella illust<span class=\"_ _2\"></span>ra la <span class=\"_ _6\"></span>sensitivit\u00e0 a <span class=\"_ _6\"></span>una variazione <span class=\"_ _6\"></span>possibile dei <span class=\"_ _6\"></span>tassi di <span class=\"_ _2\"></span>interesse s<span class=\"_ _6\"></span>u<span class=\"_ _43\"> </span>quella <span class=\"_ _19\"> </span>porzione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>debiti <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>finanziamenti<span class=\"_ _0\"></span><span class=\"ff4 fs6\"> <span class=\"_ _19\"> </span></span>a <span class=\"_ _19\"> </span>tasso <span class=\"_ _19\"> </span>variabile, <span class=\"_ _19\"> </span>dopo <span class=\"_ _14\"> </span>gl<span class=\"_ _2\"></span>i <span class=\"_ _19\"> </span>effetti <span class=\"_ _19\"> </span>della<span class=\"_ _43\"> </span>contabilizzazione delle c<span class=\"_ _6\"></span>op<span class=\"_ _0\"></span>erture. Co<span class=\"_ _2\"></span>n tutte <span class=\"_ _2\"></span>le al<span class=\"_ _2\"></span>tre variabili <span class=\"_ _2\"></span>mantenute co<span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>anti, e q<span class=\"_ _2\"></span>uindi<span class=\"_ _43\"> </span>sulla <span class=\"_ _1b\"></span>base <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>valore <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>debito <span class=\"_ _1b\"></span>finanziario <span class=\"_ _1b\"></span>verso <span class=\"_ _1b\"></span>ban<span class=\"_ _0\"></span>che <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>fine <span class=\"_ _17\"> </span>periodo <span class=\"_ _1b\"></span>e <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>flussi <span class=\"_ _1b\"></span>di<span class=\"_ _43\"> </span>rimborso <span class=\"_ _2\"></span>previsti <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>rispettivi piani <span class=\"_ _6\"></span>di am<span class=\"_ _6\"></span>mo<span class=\"_ _0\"></span>rtamento, tal<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>variazione <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>ositiva <span class=\"_ _6\"></span>o negativa<span class=\"_ _43\"> </span>nei tassi <span class=\"_ _6\"></span>di interesse <span class=\"_ _6\"></span>comporterebbe maggiori <span class=\"_ _6\"></span>o minori <span class=\"_ _2\"></span>proventi <span class=\"_ _2\"></span>e oneri<span class=\"_ _2\"></span> fin<span class=\"_ _2\"></span>anziari al <span class=\"_ _2\"></span>lordo<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>effetto fiscale come sotto riportato:<table class=\"s w2ed h184\" id=\"_c9048e6d-7dd6-4368-992e-1018db23d498\"><tr><td class=\"c x219 yecf w1b7 hbe\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x21a yecf w187 hbe\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">-500BP </div></td><td class=\"c x21b yecf w1b8 hbe\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">-250BP </div></td><td class=\"c x21c yecf w1b8 hbe\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">+250BP </div></td><td class=\"c x21d yecf w187 hbe\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">+500BP </div></td></tr><tr><td class=\"c x219 yed0 w1b7 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">(Minori) / Maggiori proventi finanziari </div></td><td class=\"c x21a yed0 w187 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"ls0\">(14) </span><span class=\"ls0\"> </span></div></td><td class=\"c x21b yed0 w1b8 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">(7) </span><span class=\"ls0\"> </span></div></td><td class=\"c x21c yed0 w1b8 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">7 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x21d yed0 w187 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">14 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x219 yed1 w1b7 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Minori / (Maggiori) oneri finanziari </div></td><td class=\"c x21a yed1 w187 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">1.410 </span><span class=\"ls0\"> </span></div></td><td class=\"c x21b yed1 w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">805 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x21c yed1 w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(813) </span><span class=\"ls0\"> </span></div></td><td class=\"c x21d yed1 w187 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">(1.626) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x219 yed2 w1b7 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x21a yed2 w187 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">1.396 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x21b yed2 w1b8 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">798 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x21c yed2 w1b8 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(806) </span><span class=\"ls0\"> </span></div></td><td class=\"c x21d yed2 w187 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">(1.612) </span><span class=\"ls0\"> </span></div></td></tr></table>Rischio di rimisurazione delle passivit\u00e0 finanziarie per earn<span class=\"_ _2\"></span> out<span class=\"_ _0\"></span> e put &amp; call option<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>debiti <span class=\"_ _b\"></span>finanziari <span class=\"_ _b\"></span>comprendono <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>miglior <span class=\"_ _b\"></span>stima <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _0\"></span>degli <span class=\"_ _1a\"></span><span class=\"ff6\">earn<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>out<span class=\"ff1\"> <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>delle<span class=\"_ _43\"> </span></span></span>put <span class=\"_ _0\"></span>&amp; <span class=\"_ _b\"></span>call<span class=\"ff1\"> <span class=\"_ _b\"></span>stipulati <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>soci <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>minoranza <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>societ\u00e0 <span class=\"_ _0\"></span>acquisite. <span class=\"_ _0\"></span>I <span class=\"_ _b\"></span>valori <span class=\"_ _0\"></span>dell<span class=\"_ _b\"></span><span class=\"ff5\">\u2019</span></span>earn <span class=\"_ _0\"></span>out<span class=\"ff1\"> <span class=\"_ _b\"></span><span class=\"ls8\">e<span class=\"_ _43\"> </span></span></span>delle <span class=\"_ _15\"> </span><span class=\"ff6\">put <span class=\"_ _c\"> </span>&amp; <span class=\"_ _15\"> </span>call</span> <span class=\"_ _c\"> </span>sono <span class=\"_ _15\"> </span>direttamente <span class=\"_ _c\"> </span>connessi  al<span class=\"_ _6\"></span> <span class=\"_ _15\"> </span>raggiungimento <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span>determinati <span class=\"_ _15\"> </span>target<span class=\"_ _43\"> </span>economici  e <span class=\"_ _15\"> </span>finanziari <span class=\"_ _15\"> </span>da  parte <span class=\"_ _15\"> </span>delle  societ\u00e0 <span class=\"_ _c\"> </span>acqu<span class=\"_ _0\"></span>isite  (generalmente<span class=\"_ _2\"></span>  EBITDA <span class=\"_ _15\"> </span>e  PFN<span class=\"_ _43\"> </span>contrattualmente definite) nei periodi successivi <span class=\"_ _2\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>acquisizione del controllo.<span class=\"_ _43\"> </span>Per <span class=\"_ _6\"></span>l<span class=\"ff5\">\u2019</span>analisi <span class=\"_ _6\"></span>di se<span class=\"_ _2\"></span>nsitivit\u00e0 <span class=\"_ _6\"></span>sul <span class=\"_ _6\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>rimisurazione <span class=\"_ _6\"></span>degli <span class=\"ff6\">ear<span class=\"_ _2\"></span>n <span class=\"_ _6\"></span>out<span class=\"ff1\"> <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span><span class=\"ff6\">put <span class=\"_ _6\"></span>&amp; call <span class=\"_ _7\"></span>option<span class=\"_ _43\"> </span></span></span></span>si <span class=\"_ _16\"> </span>\u00e8<span class=\"_ _2\"></span> <span class=\"_ _16\"> </span>ipotizzata <span class=\"_ _30\"> </span>una <span class=\"_ _16\"> </span>variazione <span class=\"_ _30\"> </span>aumentativa <span class=\"_ _16\"> </span>o <span class=\"_ _30\"> </span>diminutiva <span class=\"_ _16\"> </span>d<span class=\"_ _2\"></span>el <span class=\"_ _16\"> </span>10% <span class=\"_ _30\"> </span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>EBITDA<span class=\"_ _43\"> </span>contrattualmente <span class=\"_ _a\"> </span>previsto <span class=\"_ _a\"> </span>nei <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>iversi <span class=\"_ _a\"> </span>anni <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>piano <span class=\"_ _a\"> </span>interessati, <span class=\"_ _a\"> </span>nonch\u00e9 <span class=\"_ _11\"> </span>un <span class=\"_ _a\"> </span>tasso <span class=\"_ _a\"> </span>di<span class=\"_ _43\"> </span>conversione <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>EBITDA <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>PF<span class=\"_ _0\"></span>N <span class=\"_ _7\"></span>pari <span class=\"_ _6\"></span>al <span class=\"_ _7\"></span>60%. <span class=\"_ _6\"></span>I <span class=\"_ _7\"></span>relativi <span class=\"_ _7\"></span>ef<span class=\"_ _0\"></span>fetti <span class=\"_ _7\"></span>a <span class=\"_ _6\"></span>livello <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>risultato <span class=\"_ _7\"></span>netto <span class=\"_ _6\"></span>prima<span class=\"_ _43\"> </span>delle imposte sono sintetizzati nella seguente tabella:<table class=\"s w2ee h185\" id=\"_7e761a8f-73ac-46dc-81f3-d27bdd8b3ca2\"><tr><td class=\"c x21f yed3 w144 hbe\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000*<span class=\"ff6\"> </span></div></td><td class=\"c x220 yed3 w102 hbe\"><div class=\"t m0 x45 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Actual </div></td><td class=\"c x221 yed3 w103 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">EBITDA +10% </div></td><td class=\"c x222 yed3 w1b9 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">EBITDA -<span class=\"lsc\">10%</span> </div></td></tr><tr><td class=\"c x21f yed4 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Earn out </div></td><td class=\"c x220 yed4 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.570 </span><span class=\"ls0\"> </span></div></td><td class=\"c x221 yed4 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.6<span class=\"lsc\">18</span><span class=\"lsc\"> </span></span><span class=\"ls0\"> </span></div></td><td class=\"c x222 yed4 w1b9 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"ls0\">3.703 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x21f yed5 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Put &amp; Call </div></td><td class=\"c x220 yed5 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">55.403 </span><span class=\"ls0\"> </span></div></td><td class=\"c x221 yed5 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">61<span class=\"lsf\">.7<span class=\"lsc\">46</span></span> </span><span class=\"ls0\"> </span></div></td><td class=\"c x222 yed5 w1b9 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"lsc\">49<span class=\"ls0\">.</span>227<span class=\"ls0\"> </span></span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x21f yed6 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x220 yed6 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">61.972 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x221 yed6 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">68.3<span class=\"lsc\">64</span> </span><span class=\"ls0\"> </span></div></td><td class=\"c x222 yed6 w1b9 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">52.9<span class=\"lsc\">31</span> </span><span class=\"ls0\"> </span></div></td></tr></table>* tasso di conversione dell'EBITDA in PFN<span class=\"_ _2\"></span> stimato pari al 60%<span class=\"_ _43\"> </span>Si <span class=\"_ _c\"> </span>precisa <span class=\"_ _c\"> </span>che <span class=\"_ _c\"> </span>alcun<span class=\"_ _0\"></span>i <span class=\"_ _c\"> </span><span class=\"ff6\">earn <span class=\"_ _c\"> </span>out</span> <span class=\"_ _c\"> </span><span class=\"ff5\">n<span class=\"_ _0\"></span>on <span class=\"_ _c\"> </span>sono <span class=\"_ _c\"> </span>strettamente <span class=\"_ _c\"> </span>correlati <span class=\"_ _c\"> </span>al <span class=\"_ _c\"> </span>valore <span class=\"_ _c\"> </span>dell\u2019EBITDA;<span class=\"_ _43\"> </span></span>pertanto, <span class=\"_ _f\"> </span>il <span class=\"_ _10\"> </span>management <span class=\"_ _11\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _f\"> </span>valutato <span class=\"_ _f\"> </span>opportuno <span class=\"_ _f\"> </span>riflettere <span class=\"_ _f\"> </span>nell\u2019analisi <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _f\"> </span>sensitivit\u00e0<span class=\"_ _43\"> </span>variazioni <span class=\"_ _a\"> </span>degli <span class=\"_ _a\"> </span>elementi <span class=\"_ _9\"> </span>sot<span class=\"_ _0\"></span>tostanti <span class=\"_ _a\"> </span>ritenuti  ragionevoli <span class=\"_ _11\"> </span>sulla  b<span class=\"_ _0\"></span>ase  d<span class=\"_ _0\"></span>ella  lor<span class=\"_ _0\"></span>o <span class=\"_ _a\"> </span>stessa<span class=\"_ _43\"> </span>natura.<span class=\"_ _43\"> </span>Rischio di prezzo<span class=\"_ _43\"> </span>I <span class=\"_ _a\"> </span>listini <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>acquisto <span class=\"_ _a\"> </span>hanno <span class=\"_ _11\"> </span>normalmente <span class=\"_ _a\"> </span>durata <span class=\"_ _11\"> </span>annuale,<span class=\"_ _0\"></span> <span class=\"_ _a\"> </span>mentre <span class=\"_ _11\"> </span>i <span class=\"_ _a\"> </span>listini <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>vendita<span class=\"_ _43\"> </span>recepiscono <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>tendenzialmente <span class=\"_ _13\"></span>neutralizzano <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>aumenti <span class=\"_ _13\"></span>sugli <span class=\"_ _b\"></span>acquisti. <span class=\"_ _b\"></span>Pur <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>presenza<span class=\"_ _43\"> </span>di <span class=\"_ _c\"> </span>uno <span class=\"_ _c\"> </span>scenario <span class=\"_ _c\"> </span>inflattivo <span class=\"_ _17\"> </span>ne<span class=\"_ _0\"></span><span class=\"ff5\">l <span class=\"_ _c\"> </span>corso <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ell\u2019anno</span>, <span class=\"_ _c\"> </span>l<span class=\"ff5\">\u2019</span>impatto <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>aumento <span class=\"_ _17\"> </span>dei <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>rezzi <span class=\"_ _17\"> </span>delle<span class=\"_ _43\"> </span>materie <span class=\"_ _0\"></span>prime <span class=\"_ _b\"></span>resta <span class=\"_ _0\"></span>limitato, <span class=\"_ _0\"></span>anche <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>ragione <span class=\"_ _0\"></span>della <span class=\"_ _b\"></span>capacit\u00e0 <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "Rischio cambio<span class=\"_ _43\"> </span>Il <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>cambio \u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rischio che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span><span class=\"ff6\">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=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione si<span class=\"_ _43\"> </span>modifichino a seguito di variazioni dei tassi di ca<span class=\"_ _2\"></span>mbio.<span class=\"_ _43\"> </span>Il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _7\"></span>esposto <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>modo <span class=\"_ _7\"></span>limitato <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>rischi <span class=\"_ _7\"></span>derivanti <span class=\"_ _6\"></span>dalle <span class=\"_ _7\"></span>fluttuazioni <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _7\"></span>tassi <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>camb<span class=\"_ _0\"></span>io<span class=\"_ _43\"> </span>che possono influire sul risultato economico e sul patrimonio netto in considerazione del<span class=\"_ _43\"> </span>fatto c<span class=\"_ _2\"></span>he le <span class=\"_ _6\"></span>transazioni prevalenti <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>euro<span class=\"ff4\"> </span>e <span class=\"_ _6\"></span>ch<span class=\"_ _0\"></span>e gli<span class=\"_ _6\"></span> investimenti <span class=\"_ _2\"></span>netti i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>ntit\u00e0 <span class=\"_ _2\"></span>estere<span class=\"_ _43\"> </span>(rischio <span class=\"_ _b\"></span>traslativo) <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Gruppo <span class=\"_ _13\"></span>sono <span class=\"_ _b\"></span>limitati<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>Poich\u00e9 <span class=\"_ _b\"></span>gli <span class=\"_ _b\"></span>incassi <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>pagamenti <span class=\"_ _13\"></span>nella <span class=\"_ _b\"></span>valuta<span class=\"_ _43\"> </span>dollaro <span class=\"_ _c\"> </span>americano <span class=\"_ _15\"> </span>si <span class=\"_ _c\"> </span>compensano <span class=\"_ _c\"> </span>parz<span class=\"_ _0\"></span>ialmente, <span class=\"_ _c\"> </span>il <span class=\"_ _15\"> </span>rischio <span class=\"_ _c\"> </span>valutario <span class=\"_ _c\"> </span>risulta <span class=\"_ _15\"> </span>contenuto<span class=\"ls22\">.<span class=\"_ _43\"> </span></span>L<span class=\"ff5\">\u2019</span>utilizzo <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>valute <span class=\"_ _f\"> </span>al <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>fuori <span class=\"_ _11\"> </span>di <span class=\"_ _11\"> </span>euro<span class=\"_ _0\"></span>, <span class=\"_ _11\"> </span>dolla<span class=\"_ _0\"></span>ro <span class=\"_ _a\"> </span>stat<span class=\"_ _0\"></span>unitense <span class=\"_ _11\"> </span>e <span class=\"_ _11\"> </span>ster<span class=\"_ _0\"></span>lina <span class=\"_ _a\"> </span>inglese <span class=\"_ _f\"> </span>nelle<span class=\"_ _43\"> </span>transazioni commerciali \u00e8 pressoch\u00e9 nullo.<span class=\"_ _43\"> </span>Il Gruppo ha stipulato str<span class=\"_ _2\"></span>umenti finanziari derivati<span class=\"_ _2\"></span> al fine di coprire il rischi<span class=\"_ _2\"></span>o di variazione<span class=\"_ _43\"> </span>del <span class=\"_ _b\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _b\"></span>alle <span class=\"_ _b\"></span>vendite <span class=\"_ _0\"></span>in <span class=\"_ _b\"></span>valuta <span class=\"_ _b\"></span>estera. <span class=\"_ _0\"></span>Al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _0\"></span>2024 <span class=\"_ _b\"></span>il <span class=\"_ _13\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ddetti <span class=\"_ _0\"></span>strumenti <span class=\"_ _b\"></span>derivati <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>copertura <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>le <span class=\"_ _b\"></span>variazioni <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>tasso <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>cambio <span class=\"_ _0\"></span>\u00e8<span class=\"_ _43\"> </span></span>negativo per Euro <span class=\"ls7\">38 </span>migliaia.<span class=\"_ _43\"> </span>La seguente <span class=\"_ _2\"></span>tabella ill<span class=\"_ _2\"></span>ustra la se<span class=\"_ _2\"></span>nsitivit\u00e0 a<span class=\"_ _2\"></span> una vari<span class=\"_ _6\"></span>az<span class=\"_ _0\"></span>ione possibile<span class=\"_ _2\"></span> del <span class=\"_ _2\"></span>tasso di <span class=\"_ _2\"></span>cambio d<span class=\"_ _2\"></span>el<span class=\"_ _43\"> </span>dollaro  USA <span class=\"_ _a\"> </span>e  della <span class=\"_ _9\"> </span>sterlina  in<span class=\"_ _0\"></span>glese,  con <span class=\"_ _9\"> </span>t<span class=\"_ _0\"></span>utte  le <span class=\"_ _9\"> </span>alt<span class=\"_ _0\"></span>re  variabili  mantenute  costanti.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019</span>effetto <span class=\"_ _1a\"></span>sul <span class=\"_ _1a\"></span>risultato <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _1a\"></span>prima <span class=\"_ _13\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>imposte <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1a\"></span>dovuto <span class=\"_ _1a\"></span>a <span class=\"_ _1a\"></span>cambiamenti <span class=\"_ _13\"></span>nel <span class=\"_ _17\"> </span><span class=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _c\"> </span>delle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>passivit\u00e0 <span class=\"_ _15\"> </span>monetarie <span class=\"_ _17\"> </span>in <span class=\"_ _c\"> </span>essere <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>fine  periodo, <span class=\"_ _17\"> </span>mentre <span class=\"_ _c\"> </span>quello <span class=\"_ _c\"> </span>sul<span class=\"_ _43\"> </span></span>patrimonio <span class=\"_ _19\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _14\"> </span>a<span class=\"_ _2\"></span>nte <span class=\"_ _19\"> </span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _14\"> </span>com<span class=\"_ _2\"></span>prende <span class=\"_ _19\"> </span>an<span class=\"_ _0\"></span>che <span class=\"_ _14\"> </span>l<span class=\"ff5\">\u2019</span>effetto <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _19\"> </span>traduzione <span class=\"_ _14\"> </span>delle<span class=\"_ _43\"> </span>attivit\u00e0/passivit\u00e0 <span class=\"_ _17\"> </span>nette <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>elle <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _c\"> </span>consolidate <span class=\"_ _17\"> </span>est<span class=\"_ _0\"></span>ere. <span class=\"_ _17\"> </span>L<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esposizione <span class=\"_ _c\"> </span>del <span class=\"_ _17\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>alle<span class=\"_ _43\"> </span>variazioni dei cambi per tutte le altre valute ester<span class=\"_ _2\"></span>e non \u00e8 materiale.<table class=\"s w2e3 h181\" id=\"_cf730a76-ffd7-431e-896d-97f6ff8aeb91\"><tr><td class=\"c x206 yeba w1b2 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x207 yeba w10d hb6\"><div class=\"t m0 x57 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">-<span class=\"lsc\">10%</span> </div></td><td class=\"c x208 yeba w10b hb6\"><div class=\"t m0 x73 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">-<span class=\"lsc\">5%</span> </div></td><td class=\"c x209 yeba w10d hb6\"><div class=\"t m0 x73 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">+5% </div></td><td class=\"c x20a yeba w10a hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">+10% </div></td></tr><tr><td class=\"c x191 yebb w2e4 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Utile/(perdita) su cambi derivante da un<span class=\"_ _2\"></span>a oscillazione del</div></td><td class=\"c x207 yebc w10d h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x208 yebc w10b h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">0 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x209 yebc w10d h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(0) </span><span class=\"ls0\"> </span></div></td><td class=\"c x20a yebc w10a h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yebd w2e5 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">tasso di cambio euro/dollaro USA<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x191 yebe w2e4 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Utile/(perdita) su cambi derivante da un<span class=\"_ _2\"></span>a oscillazione del</div></td><td class=\"c x207 yebf w10d h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(135) </span><span class=\"ls0\"> </span></div></td><td class=\"c x208 yebf w10b h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(64) </span><span class=\"ls0\"> </span></div></td><td class=\"c x209 yebf w10d h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">58 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x20a yebf w10a h29\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">111 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x191 yec0 w2e6 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">tasso di cambio euro/sterlina UK<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x206 yec1 w1b2 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x207 yec1 w10d hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(135) </span><span class=\"ls0\"> </span></div></td><td class=\"c x208 yec1 w10b hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(64) </span><span class=\"ls0\"> </span></div></td><td class=\"c x209 yec1 w10d hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">58 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x20a yec1 w10a hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">110 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "230<span class=\"_ _43\"> </span>Ai <span class=\"_ _6\"></span>fini <span class=\"_ _7\"></span>della <span class=\"_ _6\"></span>gestione <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>capitale <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Gruppo, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>definito <span class=\"_ _7\"></span>che <span class=\"_ _6\"></span>questo <span class=\"_ _6\"></span>comprende <span class=\"_ _6\"></span>il <span class=\"_ _7\"></span>capitale<span class=\"_ _43\"> </span>sociale <span class=\"_ _0\"></span>emesso, <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>riserv<span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>sovraprezzo <span class=\"_ _b\"></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=\"_ _b\"></span>gli utili<span class=\"_ _43\"> </span>a nuovo (patrimonio netto di Gruppo).<span class=\"_ _43\"> </span>Gli <span class=\"_ _b\"></span>obiettivi <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _b\"></span>gestione <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>capitale <span class=\"_ _b\"></span>sono <span class=\"_ _13\"></span>principalmente <span class=\"_ _b\"></span>legati <span class=\"_ _b\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ottenimento <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>un<span class=\"_ _43\"> </span>rating <span class=\"_ _6\"></span>creditizio <span class=\"_ _6\"></span>forte, <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>sostenere <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _2\"></span>operative, <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>crescita <span class=\"_ _6\"></span>anche <span class=\"_ _2\"></span>per <span class=\"_ _6\"></span>linee<span class=\"_ _43\"> </span>esterne e massimizzare il valore per gli azionisti.<span class=\"_ _43\"> </span>Il <span class=\"_ _c\"> </span>Gruppo <span class=\"_ _c\"> </span>monitora <span class=\"_ _c\"> </span>il <span class=\"_ _c\"> </span>capitale <span class=\"_ _c\"> </span>seguendo <span class=\"_ _c\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>andamento <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>rapporto <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>indebitamento,<span class=\"_ _43\"> </span>derivante <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _15\"> </span>confronto<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>tra <span class=\"_ _c\"> </span>il  valor<span class=\"_ _2\"></span>e <span class=\"_ _15\"> </span>della <span class=\"_ _c\"> </span>posizione <span class=\"_ _15\"> </span>finanziaria <span class=\"_ _c\"> </span>netta <span class=\"_ _15\"> </span>(indebitamento<span class=\"_ _43\"> </span>finanziario) <span class=\"_ _a\"> </span>e <span class=\"_ _11\"> </span>il <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _a\"> </span>netto <span class=\"_ _11\"> </span>consolidato. <span class=\"_ _a\"> </span>Il <span class=\"_ _11\"> </span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _a\"> </span>in<span class=\"_ _0\"></span>clude <span class=\"_ _a\"> </span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019indebitamento<span class=\"_ _43\"> </span></span>finanziario <span class=\"_ _c\"> </span>netto <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>restiti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>i <span class=\"_ _c\"> </span>finanziamenti, <span class=\"_ _17\"> </span>ivi <span class=\"_ _c\"> </span>inclusi <span class=\"_ _17\"> </span>i <span class=\"_ _c\"> </span>debiti <span class=\"_ _17\"> </span>per <span class=\"_ _c\"> </span>leasing <span class=\"_ _17\"> </span>finanziari <span class=\"_ _17\"> </span>e<span class=\"_ _43\"> </span>operativi, i con<span class=\"_ _0\"></span>tratti derivati, i debiti p<span class=\"_ _0\"></span>er acquisizione di <span class=\"_ _0\"></span>aziende (<span class=\"_ _0\"></span><span class=\"ff6\">earn out</span> <span class=\"_ _0\"></span><span class=\"ls8\">e </span>opzioni p<span class=\"_ _0\"></span>ut),<span class=\"_ _43\"> </span>al <span class=\"_ _17\"> </span>netto <span class=\"_ _17\"> </span>delle <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>isponibilit\u00e0 <span class=\"_ _1b\"></span>liquide <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>mezzi <span class=\"_ _1b\"></span>equivalenti<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>le <span class=\"_ _1b\"></span>attivit\u00e0 <span class=\"_ _17\"> </span>finanziarie <span class=\"_ _17\"> </span>correnti<span class=\"_ _43\"> </span>assimilabili.<table class=\"s w2ef h186\" id=\"_5934bbff-37b9-4b77-acdf-cab922c41e3f\"><tr><td class=\"c x224 yed7 w1bf hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x225 yed7 w103 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"ls0\"> </span></div></td><td class=\"c x226 yed7 w109 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x224 yed8 w1bf hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Indebitamento finanziario netto </div></td><td class=\"c x225 yed8 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">120.948 </span><span class=\"ls0\"> </span></div></td><td class=\"c x226 yed8 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">97.647 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x224 yed9 w1bf hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Patrimonio netto di Gruppo </div></td><td class=\"c x225 yed9 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">154.378 </span><span class=\"ls0\"> </span></div></td><td class=\"c x226 yed9 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">170.452 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yeb8 w2f0 h17d\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Rapporto PFN/Patrimonio Netto di</div></td><td class=\"c x225 yeda w103 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">0,78 </span><span class=\"ls0\"> </span></div></td><td class=\"c x226 yeda w109 h29\"><div class=\"t m0 xb5 h1f y19d ff3 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">0,57 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 ye2b w2f1 h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Gruppo<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr></table>La <span class=\"_ _13\"></span>variazione <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>rapporto <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>connessa <span class=\"_ _13\"></span>sia <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span><span class=\"ls10\">de</span>cremento <span class=\"_ _13\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>indebitamento <span class=\"_ _b\"></span>fin<span class=\"_ _0\"></span>anziario<span class=\"_ _43\"> </span>netto <span class=\"_ _17\"> </span>per <span class=\"_ _c\"> </span>effetto <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span><span class=\"ff5\">i <span class=\"_ _17\"> </span>rimborsi <span class=\"_ _c\"> </span>pagati <span class=\"_ _17\"> </span>nel <span class=\"_ _c\"> </span>corso <span class=\"_ _17\"> </span>dell\u2019esercizio<span class=\"_ _0\"></span></span>, <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _17\"> </span>variazione <span class=\"_ _c\"> </span>del<span class=\"_ _43\"> </span>patrimonio netto, derivante dal risultato positivo del periodo.<span class=\"_ _43\"> </span>La <span class=\"_ _13\"></span>gestione <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>capitale <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>mira, <span class=\"_ _13\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>altro, <span class=\"_ _1a\"></span>ad <span class=\"_ _13\"></span>assicurare <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>siano <span class=\"_ _13\"></span>rispettati <span class=\"_ _13\"></span>i<span class=\"_ _43\"> </span>covenants <span class=\"_ _15\"> </span>legati <span class=\"_ _15\"> </span>ai <span class=\"_ _15\"> </span>finanziamenti <span class=\"_ _c\"> </span>f<span class=\"_ _0\"></span>ruttiferi <span class=\"_ _c\"> </span>e  ai <span class=\"_ _c\"> </span>pre<span class=\"_ _0\"></span>stiti, <span class=\"_ _c\"> </span>che  definiscon<span class=\"_ _2\"></span>o  i <span class=\"_ _c\"> </span>requisiti <span class=\"_ _15\"> </span>di<span class=\"_ _43\"> </span>struttura <span class=\"_ _17\"> </span>patrimoniale. <span class=\"_ _17\"> </span>Violaz<span class=\"_ _0\"></span>ioni <span class=\"_ _17\"> </span>nei <span class=\"_ _17\"> </span>covenants <span class=\"_ _17\"> </span>consentirebb<span class=\"_ _0\"></span>ero <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>banche <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>poter<span class=\"_ _43\"> </span>chiedere il rimborso immediato di<span class=\"_ _2\"></span> p<span class=\"_ _0\"></span>restiti e <span class=\"_ _2\"></span>finanziamenti. Al 31 dicembre 2024 risultano<span class=\"_ _43\"> </span>rispettati <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>\u201ccovenant\u201d <span class=\"_ _17\"> </span>valevoli <span class=\"_ _1b\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>finanziamenti <span class=\"_ _17\"> </span>erogati <span class=\"_ _17\"> </span>da<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _17\"> </span>Unicredit <span class=\"_ _17\"> </span>alla <span class=\"_ _17\"> </span>capogruppo<span class=\"_ _43\"> </span></span>Dexelance, <span class=\"_ _b\"></span>alle <span class=\"_ _13\"></span>controllate <span class=\"_ _b\"></span>Cenacchi <span class=\"_ _b\"></span>International <span class=\"_ _b\"></span>S.r.l., <span class=\"_ _b\"></span>Sab<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Italia <span class=\"_ _b\"></span>S.r.l.<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>Mod<span class=\"_ _0\"></span>ar <span class=\"_ _b\"></span>S.p.A.,<span class=\"_ _43\"> </span>sul <span class=\"_ _13\"></span>finanziamento <span class=\"_ _13\"></span>erogato <span class=\"_ _13\"></span>dal <span class=\"_ _13\"></span><span class=\"ff6\">pool</span> <span class=\"_ _13\"></span>Intesa <span class=\"_ _13\"></span>Sanpaolo <span class=\"_ _13\"></span>/ <span class=\"_ _13\"></span>BPM <span class=\"_ _1a\"></span>alla <span class=\"_ _13\"></span>controllata <span class=\"_ _13\"></span>Cubo <span class=\"_ _13\"></span>Design<span class=\"_ _43\"> </span>S.r.l. e <span class=\"_ _0\"></span><span class=\"lsd\">su</span>l finanziamento erogato <span class=\"ls10\">da</span> <span class=\"_ _0\"></span>Cassa Depositi e Prestiti <span class=\"_ _0\"></span>alla capogruppo Dexelance.<span class=\"_ _43\"> </span>Gamma <span class=\"_ _13\"></span>Arredamenti <span class=\"_ _b\"></span>International <span class=\"_ _13\"></span>S.p.A., <span class=\"_ _13\"></span>invece, <span class=\"_ _13\"></span>non <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>riuscita <span class=\"_ _13\"></span>a <span class=\"_ _b\"></span>rispettare <span class=\"_ _13\"></span>il <span class=\"_ _b\"></span>covenant<span class=\"_ _43\"> </span>finanziario  che  in<span class=\"_ _0\"></span>siste  sul  finanziamento <span class=\"_ _9\"> </span>in <span class=\"_ _a\"> </span>essere  con <span class=\"_ _a\"> </span>Unicredit <span class=\"_ _a\"> </span>stante  un <span class=\"_ _9\"> </span>risu<span class=\"_ _0\"></span>ltato<span class=\"_ _43\"> </span>operativo <span class=\"_ _17\"> </span>inferiore <span class=\"_ _17\"> </span>alle <span class=\"_ _17\"> </span>at<span class=\"_ _0\"></span>tese. <span class=\"_ _17\"> </span>La <span class=\"_ _c\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>ha <span class=\"_ _17\"> </span>per\u00f2 <span class=\"_ _17\"> </span>ottenuto <span class=\"_ _c\"> </span>specifico <span class=\"_ _c\"> </span><span class=\"ff6\">waiver</span> <span class=\"_ _c\"> </span>da <span class=\"_ _17\"> </span>parte<span class=\"_ _43\"> </span>dell\u2019istituto  finanziario <span class=\"_ _15\"> </span>entro  la <span class=\"_ _15\"> </span>data  del  31 <span class=\"_ _15\"> </span>dicembre  202<span class=\"ff1\">4<span class=\"ls22\">.  </span>Per  maggiori  dettagli<span class=\"_ _2\"></span>  si<span class=\"_ _43\"> </span></span>rimanda alla Nota <span class=\"ls1a\">15</span>.<span class=\"fs6\"> <span class=\"_ _3f\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "1.<span class=\"ff12 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff9\">Attivit\u00e0 immateriali<span class=\"_ _43\"> </span></span></span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>vimentazione delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _43\"> </span>dicembre 2023 e al 31 dicembre 2024:<table class=\"s w2f2 h187\" id=\"_b6beba7d-f340-434f-b080-b2fdb874e2c2\"><tr><td></td><td></td><td></td><td></td><td class=\"c x228 yedb w2f3 h188\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Relazioni con la<span class=\"_ _43\"> </span></div></td><td class=\"c x229 yedb w2f4 h188\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Altre<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x22a yedc w10f h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x22b yedc w122 h22\"><div class=\"t m0 x56 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Marchi </div></td><td class=\"c x22c yedc w127 h22\"><div class=\"t m0 x72 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Modelli </div></td><td class=\"c x22d yedd w2f5 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">clientela e<span class=\"_ _43\"> </span></div></td><td class=\"c x22e yedd w2f6 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _43\"> </span></div></td><td class=\"c x22f yedc w122 h22\"><div class=\"t m0 x57 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x230 yedc w144 h22\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td></td><td class=\"c x231 yede w2f7 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">portafoglio ordini<span class=\"_ _43\"> </span></div></td><td class=\"c x232 yede w2f8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immateriali<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x230 yedf w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo iniziale </div></td><td class=\"c x22a yedf w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">71.679 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yedf w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">33.194 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yedf w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.828 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yedf w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">34.867 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yedf w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.114 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yedf w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">159.682 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee0 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento iniziale </div></td><td></td><td></td><td class=\"c x22c yee0 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(8.131) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yee0 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(15.733) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yee0 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.937) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee0 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(25.801) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee1 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto iniziale 01/01/2023 </div></td><td class=\"c x22a yee1 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">71.679 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yee1 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">33.194 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yee1 w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">8.697 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yee1 w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">19.133 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yee1 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.176 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yee1 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">133.881 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yee2 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">movimenti del periodo </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x230 yee3 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">acquisizioni </div></td><td></td><td class=\"c x22b yee3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">1 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yee3 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x234 yee3 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">412 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yee3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">423 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yee4 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali </div></td><td class=\"c x22a yee4 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">63.313 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yee4 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">24.306 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x233 yee4 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">28.374 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yee4 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.853 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee4 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">120.847 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee5 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yee5 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee6 w144 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni </div></td><td class=\"c x22a yee6 w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(74) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yee6 w122 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(41) </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x234 yee6 w111 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">30 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yee6 w122 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(84) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee7 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">ammortamento del periodo </div></td><td></td><td></td><td class=\"c x22c yee7 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.314) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yee7 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">(5.271) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yee7 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(466) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee7 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(7.051) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee8 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></td><td></td><td></td><td></td><td></td><td class=\"c x234 yee8 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.392) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee8 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(4.392) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee9 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yee9 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeea w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni fondo </div></td><td></td><td></td><td class=\"c x22c yeea w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(1) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x234 yeea w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">12 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeea w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yeeb w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">totale movimenti del periodo </div></td><td class=\"c x22a yeeb w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">63.239 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yeeb w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">24.267 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yeeb w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.304) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeeb w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">23.103 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yeeb w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">449 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeeb w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">109.754 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yeec w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo finale </div></td><td class=\"c x22a yeec w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">134.919 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yeec w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yeec w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.839 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeec w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yeec w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.409 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yeec w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">280.868 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeed w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento finale </div></td><td></td><td></td><td class=\"c x22c yeed w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(9.446) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeed w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(21.004) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yeed w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.783) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yeed w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(37.233) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeee w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto finale 31/12/2023 </div></td><td class=\"c x22a yeee w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">134.919 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yeee w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yeee w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">7.393 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yeee w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">42.236 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yeee w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.626 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeee w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">243.635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table><table class=\"s w2f9 h189\" id=\"_fc399a2e-5288-41cb-9ebc-3e4a53b70e5f\"><tr><td></td><td></td><td></td><td></td><td class=\"c x228 yeef w2f3 h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Relazioni con la<span class=\"_ _43\"> </span></div></td><td class=\"c x229 yeef w2f4 h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Altre<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x22a yef0 w10f h2b\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x22b yef0 w122 h2b\"><div class=\"t m0 x56 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Marchi </div></td><td class=\"c x22c yef0 w127 h2b\"><div class=\"t m0 x72 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Modelli </div></td><td class=\"c x22d yef1 w2f5 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">clientela e<span class=\"_ _43\"> </span></div></td><td class=\"c x22e yef1 w2f6 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _43\"> </span></div></td><td class=\"c x22f yef0 w122 h2b\"><div class=\"t m0 x57 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x230 yef0 w144 h2b\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td></td><td class=\"c x231 yef2 w2f7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">portafoglio ordini<span class=\"_ _43\"> </span></div></td><td class=\"c x232 yef2 w2f8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immateriali<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x230 yef3 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo iniziale </div></td><td class=\"c x22a yef3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">134.919 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yef3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yef3 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.839 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yef3 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yef3 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.409 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yef3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">280.868 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yef4 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento iniziale </div></td><td></td><td></td><td class=\"c x22c yef4 w127 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(9.446) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yef4 w1c1 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(21.004) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yef4 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.783) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yef4 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(37.233) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yef5 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto iniziale 01/01/2024 </div></td><td class=\"c x22a yef5 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">134.919 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yef5 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yef5 w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">7.393 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yef5 w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">42.236 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yef5 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.626 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yef5 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">243.635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yef6 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">movimenti del periodo </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x230 yef7 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">acquisizioni </div></td><td></td><td class=\"c x22b yef7 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">3 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yef7 w127 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">6 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x234 yef7 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">887 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yef7 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">895 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yef8 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yef8 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yef9 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yef9 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefa w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni </div></td><td class=\"c x22a yefa w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(108) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yefa w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(3) </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x234 yefa w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(22) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yefa w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">(134) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefb w144 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">ammortamento del periodo </div></td><td class=\"c x22a yefb w10f hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x22b yefb w122 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x22c yefb w127 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.313) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yefb w1c1 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">(7.025) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yefb w111 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(513) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yefb w122 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(8.851) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefc w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yefc w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefd w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yefd w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefe w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni fondo </div></td><td></td><td></td><td></td><td></td><td class=\"c x234 yefe w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(62) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yefe w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(62) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeff w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">totale movimenti del periodo </div></td><td class=\"c x22a yeff w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(108) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yeff w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(0) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yeff w127 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.308) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeff w1c1 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">(7.025) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yeff w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">290 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeff w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(8.151) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yf00 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo finale </div></td><td class=\"c x22a yf00 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">134.811 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yf00 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yf00 w127 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.844 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yf00 w1c1 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yf00 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">9.274 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yf00 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">281.630 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yf01 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento finale </div></td><td></td><td></td><td class=\"c x22c yf01 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(10.759) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yf01 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(28.029) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yf01 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.358) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yf01 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(46.146) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yf02 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto finale 31/12/2024 </div></td><td class=\"c x22a yf02 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">134.811 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yf02 w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yf02 w127 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">6.085 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yf02 w1c1 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">35.211 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yf02 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.916 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yf02 w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">235.484 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>sono <span class=\"_ _0\"></span>pari <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>2<span class=\"ls7\">35</span>.484 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _b\"></span>rispetto <span class=\"_ _0\"></span>a<span class=\"_ _43\"> </span>Euro <span class=\"_ _1b\"></span>243.<span class=\"ls7\">635</span> <span class=\"_ _1b\"></span>migliaia <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>precedente <span class=\"_ _1b\"></span>esercizio, <span class=\"_ _1b\"></span>con <span class=\"_ _1b\"></span>un <span class=\"_ _1b\"></span><span class=\"ls10\">de</span>cremento <span class=\"_ _1b\"></span>pari <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>Euro <span class=\"_ _17\"> </span>8.151<span class=\"_ _43\"> </span>migliaia <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>erivante <span class=\"_ _1b\"></span>quasi <span class=\"_ _17\"> </span>esclusivamente <span class=\"_ _17\"> </span><span class=\"ff5\">dall\u2019ammortamento<span class=\"ff4\"> <span class=\"_ _c\"> </span></span></span>dei <span class=\"_ _17\"> </span>beni <span class=\"_ _17\"> </span>intangibili <span class=\"_ _1b\"></span>a <span class=\"_ _17\"> </span>vita<span class=\"_ _43\"> </span>utile definita iscritti in sede di PPA.<span class=\"_ _43\"> </span>I marchi e l\u2019avviamento s<span class=\"_ _2\"></span>ono considerati beni a vita util<span class=\"_ _2\"></span>e indefinita e quindi non<span class=\"_ _2\"></span> vengono<span class=\"_ _43\"> </span>ammortizzati e, pertanto, sono sottoposti a impairment test.<span class=\"_ _43\"> </span>In <span class=\"_ _1b\"></span>particolare, <span class=\"_ _1a\"></span>tutti <span class=\"_ _1b\"></span>i <span class=\"_ _1b\"></span>marchi <span class=\"_ _1a\"></span>iscritti <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _1b\"></span>Dexelan<span class=\"_ _0\"></span>ce <span class=\"_ _1a\"></span>sono <span class=\"_ _1b\"></span>considerati <span class=\"_ _1a\"></span>a <span class=\"_ _1b\"></span>vita <span class=\"_ _1a\"></span>utile<span class=\"_ _43\"> </span>indefinita  s<span class=\"_ _2\"></span>ulla  base <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>quanto  pr<span class=\"_ _2\"></span>evisto  dal <span class=\"_ _15\"> </span>pri<span class=\"_ _2\"></span>ncipio  contabile <span class=\"_ _15\"> </span>IAS <span class=\"_ _15\"> </span>38,  te<span class=\"_ _2\"></span>nuto  conto<span class=\"_ _43\"> </span>soprattutto <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>ella  notoriet\u00e0, <span class=\"_ _a\"> </span>delle  performance <span class=\"_ _9\"> </span>econ<span class=\"_ _0\"></span>omiche,  delle <span class=\"_ _a\"> </span>caratteristiche  d<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>mercato di<span class=\"_ _2\"></span> ri<span class=\"_ _2\"></span>ferimento e <span class=\"_ _6\"></span>del livello<span class=\"_ _2\"></span> degli <span class=\"_ _6\"></span>investiment<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>iniziative d<span class=\"_ _2\"></span>i ma<span class=\"_ _2\"></span>rketing a<span class=\"_ _6\"></span> supporto.<span class=\"_ _43\"> </span>Il piano industriale approvato dal Gruppo conferma tali assunzioni <span class=\"_ _2\"></span>del management.<span class=\"_ _43\"> </span>I <span class=\"_ _13\"></span>modelli, <span class=\"_ _13\"></span>le <span class=\"_ _1a\"></span>relazioni <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>clientela <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>ortafoglio <span class=\"_ _13\"></span>ordini <span class=\"_ _1a\"></span>sono <span class=\"_ _13\"></span>stati <span class=\"_ _1a\"></span>considerati <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>vita<span class=\"_ _43\"> </span>utile definita, con un periodo di ammortamento da 5 <span class=\"_ _0\"></span>a 14 anni.<span class=\"_ _43\"> </span>Gli <span class=\"_ _6\"></span>Amministratori <span class=\"_ _6\"></span>hanno <span class=\"_ _6\"></span>esaminato i<span class=\"_ _6\"></span> tes<span class=\"_ _2\"></span>t <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>impairment <span class=\"_ _2\"></span>sui <span class=\"_ _6\"></span>valori <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>vita <span class=\"_ _2\"></span>utile<span class=\"_ _43\"> </span>indefinita iscrit<span class=\"_ _2\"></span>ti nel B<span class=\"_ _2\"></span>ilancio consoli<span class=\"_ _2\"></span>dato del <span class=\"_ _6\"></span>Gruppo Dexelance al <span class=\"_ _6\"></span>31 dice<span class=\"_ _2\"></span>mbre 2024 <span class=\"_ _2\"></span>e s<span class=\"_ _2\"></span>ul<span class=\"_ _43\"> </span>valore <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>partecipazioni <span class=\"_ _2\"></span>iscritte <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>bilancio <span class=\"_ _6\"></span>separato <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>essa <span class=\"_ _6\"></span>data.<span class=\"_ _43\"> </span>L\u2019impairment <span class=\"_ _6\"></span>test <span class=\"_ _2\"></span>ai <span class=\"_ _6\"></span>fini <span class=\"_ _6\"></span>del bil<span class=\"_ _2\"></span>ancio <span class=\"_ _6\"></span>consolidato c<span class=\"_ _6\"></span>on<span class=\"_ _0\"></span>fronta <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>valor<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _6\"></span><span class=\"ff1\">delle <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>iverse <span class=\"_ _6\"></span>CGU<span class=\"_ _43\"> </span></span>con <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>rispettivi <span class=\"_ _13\"></span>valori <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Capitale<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>In<span class=\"_ _0\"></span>vestito <span class=\"_ _b\"></span>Netto, <span class=\"_ _b\"></span>comp<span class=\"_ _0\"></span>rensivo <span class=\"_ _b\"></span>delle <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>vita <span class=\"_ _13\"></span>utile<span class=\"_ _43\"> </span>indefinita e delle altre attivit\u00e0 nette iscritte in relazione alle aggregazioni aziendali.<span class=\"_ _43\"> </span>Il <span class=\"_ _11\"> </span>test <span class=\"_ _f\"> </span>di <span class=\"_ _11\"> </span>impairment <span class=\"_ _11\"> </span>al <span class=\"_ _f\"> </span>31 <span class=\"_ _11\"> </span>dicembre <span class=\"_ _f\"> </span><span class=\"ls7\">202</span>4<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _a\"> </span>rif<span class=\"_ _0\"></span>erito <span class=\"_ _11\"> </span>alle <span class=\"_ _11\"> </span>seguenti <span class=\"_ _f\"> </span>specifiche <span class=\"_ _11\"> </span><span class=\"ff6\">Cash<span class=\"_ _43\"> </span></span>Generating <span class=\"_ _c\"> </span>Unit<span class=\"ff1\">  (CGU)<span class=\"_ _43\"> </span></span>21<span class=\"_ _43\"> </span>: <span class=\"_ _15\"> </span>(i) <span class=\"_ _c\"> </span>Gervasoni;  (ii) <span class=\"_ _c\"> </span>Meridiani; <span class=\"_ _15\"> </span>(iii) <span class=\"_ _c\"> </span>Cenacchi  In<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ernational; <span class=\"_ _c\"> </span>(iv)<span class=\"_ _43\"> </span>Davide <span class=\"_ _1a\"></span>Groppi; <span class=\"_ _1a\"></span>(v) <span class=\"_ _1a\"></span>Saba<span class=\"_ _0\"></span> <span class=\"_ _1a\"></span>Italia; <span class=\"_ _1a\"></span>(vi) <span class=\"_ _1a\"></span>Modar; <span class=\"_ _1b\"></span>(vii) <span class=\"_ _13\"></span>Flexalighting; <span class=\"_ _1b\"></span>(viii) <span class=\"_ _13\"></span>Gamma <span class=\"_ _1a\"></span>Arr<span class=\"_ _0\"></span>edamenti<span class=\"_ _43\"> </span>International; <span class=\"_ _b\"></span>(i<span class=\"_ _0\"></span>x) <span class=\"_ _b\"></span>Cubo <span class=\"_ _13\"></span>Design; <span class=\"_ _1a\"></span>(x) <span class=\"_ _b\"></span>Axo <span class=\"_ _13\"></span>Light<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>(xi) <span class=\"_ _13\"></span>Turri, <span class=\"_ _13\"></span>e, <span class=\"_ _13\"></span>infine, <span class=\"_ _13\"></span>della <span class=\"_ _b\"></span>stessa <span class=\"_ _1a\"></span>Dexelance<span class=\"_ _43\"> </span>S.p.A., <span class=\"_ _0\"></span>ten<span class=\"ls10\">uto</span> conto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>investito nell<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>controllate <span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>risultati di <span class=\"_ _0\"></span>quest<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ultima,<span class=\"_ _43\"> </span>nel suo ruolo di gestione strategica, coordinamento e controllo del G<span class=\"_ _2\"></span>ruppo<span class=\"_ _0\"></span>.<span class=\"_ _43\"> </span>Il <span class=\"_ _6\"></span>piano <span class=\"_ _2\"></span>industriale <span class=\"_ _6\"></span><span class=\"ff5 ls9\">(\u201c<span class=\"ff6 ls0\">business <span class=\"_ _6\"></span>plan<span class=\"ff5\">\u201d) <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tilizzato <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>fini <span class=\"_ _2\"></span>dell\u2019<span class=\"ff1\">impairment <span class=\"_ _6\"></span>test, <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>cui s<span class=\"_ _6\"></span>on<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>stati<span class=\"_ _43\"> </span></span></span></span></span>ricavati <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>flussi <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>cassa <span class=\"_ _c\"> </span>oggetto <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>attualizzazione, <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _c\"> </span>stato <span class=\"_ _c\"> </span>approvato <span class=\"_ _c\"> </span>dal <span class=\"_ _c\"> </span>Consiglio <span class=\"_ _c\"> </span>di<span class=\"_ _43\"> </span>Amministrazione <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>data <span class=\"_ _13\"></span><span class=\"ls7\">29</span> <span class=\"_ _b\"></span>gennaio <span class=\"_ _b\"></span>2025. <span class=\"_ _13\"></span>Il <span class=\"_ _b\"></span>set <span class=\"_ _b\"></span>documentale <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _b\"></span>dell<span class=\"ff5\">\u2019</span>impairment<span class=\"_ _43\"> </span>test \u00e8<span class=\"_ _2\"></span> costi<span class=\"_ _2\"></span>tuito dalla <span class=\"_ _6\"></span>situazione patrimonia<span class=\"_ _2\"></span>le-finanziaria consolidata <span class=\"_ _6\"></span>al 31 <span class=\"_ _6\"></span>dicemb<span class=\"_ _0\"></span>re 2<span class=\"_ _2\"></span>024<span class=\"_ _43\"> </span>e <span class=\"_ _13\"></span>dal <span class=\"_ _1a\"></span>piano <span class=\"_ _13\"></span>economico<span class=\"_ _0\"></span>-finanziario <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>periodo <span class=\"_ _13\"></span>202<span class=\"_ _0\"></span>5-<span class=\"ls7\">202</span>7, <span class=\"_ _13\"></span>dai <span class=\"_ _13\"></span>quali <span class=\"_ _1a\"></span>sono <span class=\"_ _13\"></span>stati <span class=\"_ _1a\"></span>ricavati <span class=\"_ _13\"></span>i<span class=\"_ _43\"> </span>flussi di cassa espliciti oggetto di attualizzazione.<span class=\"_ _43\"> </span>Il business plan e la relativa <span class=\"ff6\">strategy review</span> sono stati predisposti dal management e<span class=\"_ _43\"> </span>i)<span class=\"ff7\"> <span class=\"_ _32\"> </span></span>le <span class=\"_ _18\"> </span>relative <span class=\"_ _18\"> </span>assunz<span class=\"_ _0\"></span>ioni <span class=\"_ _18\"> </span>risultano <span class=\"_ _18\"> </span>coerenti <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>i <span class=\"_ _18\"> </span>risultati <span class=\"_ _18\"> </span>effettivi <span class=\"_ _18\"> </span>passati <span class=\"_ _18\"> </span>e<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>la<span class=\"_ _43\"> </span>performance del Gruppo <span class=\"lsf\">al</span>l<span class=\"ff5\">\u2019</span>andamento storico del mercato di riferimento;<span class=\"_ _43\"> </span>ii)<span class=\"ff7\"> <span class=\"_ _2e\"> </span></span>gli <span class=\"_ _0\"></span>obiettivi del piano risultano allineati rispet<span class=\"_ _2\"></span>to all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attuale andamento.<span class=\"_ _43\"> </span>La <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>recuperabile del <span class=\"_ _0\"></span>gruppo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>analisi <span class=\"_ _0\"></span>\u00e8 stat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condotta<span class=\"_ _43\"> </span>secondo la noz<span class=\"_ _0\"></span>ione del valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso. Per valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso di un gruppo d<span class=\"_ _0\"></span>i attivit\u00e0 si intende il<span class=\"_ _43\"> </span>valore attuale <span class=\"_ _2\"></span>dei flussi fi<span class=\"_ _2\"></span>nanziari futuri, in <span class=\"_ _2\"></span>entrata e <span class=\"_ _2\"></span>in uscita, c<span class=\"_ _2\"></span>he si <span class=\"_ _2\"></span>prevede deriveranno<span class=\"_ _43\"> </span>dall<span class=\"ff5\">\u2019</span>uso <span class=\"_ _10\"> </span>continuativo <span class=\"_ _f\"> </span>del <span class=\"_ _10\"> </span>gruppo <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>attivit\u00e0, <span class=\"_ _10\"> </span>scontati <span class=\"_ _f\"> </span>a <span class=\"_ _10\"> </span>un <span class=\"_ _f\"> </span>t<span class=\"_ _0\"></span>asso <span class=\"_ _f\"> </span>di <span class=\"_ _10\"> </span>attualizzazione<span class=\"_ _43\"> </span>appropriato che ri<span class=\"_ _2\"></span>fletta le <span class=\"_ _2\"></span>stime correnti d<span class=\"_ _2\"></span>el mercato circa <span class=\"_ _2\"></span>il valore <span class=\"_ _2\"></span>temporale del <span class=\"_ _2\"></span>denaro<span class=\"_ _43\"> </span>e i rischi specifici del gruppo di attivit\u00e0 in oggetto.<span class=\"_ _43\"> </span>Per <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>stima <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>d<span class=\"ff5\">\u2019</span>uso <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>Consiglio <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>Amministrazione <span class=\"_ _b\"></span>ha <span class=\"_ _0\"></span>utilizzato <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>cassa<span class=\"_ _43\"> </span>espliciti <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>piani <span class=\"_ _1b\"></span>economico-f<span class=\"_ _0\"></span>inanziari <span class=\"_ _1a\"></span>20<span class=\"_ _0\"></span>25-<span class=\"ls1a\">202</span>7; <span class=\"_ _1b\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>inoltre <span class=\"_ _1b\"></span>considerato <span class=\"_ _1b\"></span>un <span class=\"_ _1b\"></span>orizzonte<span class=\"_ _43\"> </span>temporale indefinito per la stima del valore termi<span class=\"_ _2\"></span>nale della singola CGU.<span class=\"_ _43\"> </span>Il metodo app<span class=\"_ _0\"></span>licato 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=\"ff6\">Discounted<span class=\"_ _43\"> </span></span>Cash <span class=\"_ _b\"></span>Flow<span class=\"ff1\"> <span class=\"_ _13\"></span><span class=\"ff5\">(\u201cDCF\u201d) <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>capitale <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>vestito <span class=\"_ _b\"></span>(\u201c<span class=\"_ _0\"></span></span></span>Ent<span class=\"_ _0\"></span>erprise <span class=\"_ _b\"></span>Value<span class=\"ff5\">\u201d) <span class=\"_ _13\"></span>come <span class=\"_ _13\"></span>il<span class=\"_ _43\"> </span></span>valore <span class=\"_ _1b\"></span>attuale <span class=\"_ _1a\"></span>dei <span class=\"_ _1b\"></span>suoi <span class=\"_ _1a\"></span>flussi <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>cassa <span class=\"_ _1a\"></span>op<span class=\"_ _0\"></span>erativi <span class=\"_ _1a\"></span>futuri, <span class=\"_ _1b\"></span>scontati <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>un <span class=\"_ _1b\"></span>tasso <span class=\"_ _1b\"></span>pari <span class=\"_ _1a\"></span>al <span class=\"_ _1b\"></span>costo<span class=\"_ _43\"> </span>medio ponderato del capitale (\u201cWACC\u201d).<span class=\"_ _43\"> </span>Le <span class=\"_ _35\"> </span>assunzioni<span class=\"_ _2\"></span> <span class=\"_ _2d\"> </span>ut<span class=\"_ _0\"></span>ilizzate <span class=\"_ _1c\"> </span>per <span class=\"_ _35\"> </span>ciascuna <span class=\"_ _2d\"> </span>CGU <span class=\"_ _2d\"> </span>sono <span class=\"_ _35\"> </span>illustrate <span class=\"_ _2d\"> </span>successivamente <span class=\"_ _2d\"> </span>e<span class=\"_ _43\"> </span>metodologicamente <span class=\"_ _1c\"> </span>non <span class=\"_ _1c\"> </span>si <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>iscostano <span class=\"_ _1c\"> </span>da <span class=\"_ _1c\"> </span>quelle <span class=\"_ _1c\"> </span>utilizzate <span class=\"_ _1c\"> </span>i<span class=\"_ _2\"></span>n <span class=\"_ _1c\"> </span>occasione <span class=\"_ _1c\"> </span>della<span class=\"_ _43\"> </span>predisposizione del bilancio annuale al 31 d<span class=\"_ _0\"></span>icembre 2023, riflettendo comunque i diversi<span class=\"_ _43\"> </span>risultati <span class=\"_ _11\"> </span>previsti <span class=\"_ _11\"> </span>dal <span class=\"_ _f\"> </span>nuovo <span class=\"_ _f\"> </span>piano <span class=\"_ _11\"> </span>approvato <span class=\"_ _11\"> </span>dal <span class=\"_ _f\"> </span>Consiglio <span class=\"_ _11\"> </span>di <span class=\"_ _f\"> </span>Amministrazione <span class=\"_ _11\"> </span>della<span class=\"_ _43\"> </span>Controllante, <span class=\"_ _13\"></span>nonch\u00e9 <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>aggiornamento <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>variabili <span class=\"_ _b\"></span>utilizzate <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>determinazione<span class=\"_ _43\"> </span>del WACC e del tasso di crescita <span class=\"ff6\">g</span>.<span class=\"_ _43\"> </span>Il<span class=\"ls0\">  Consiglio <span class=\"_ _15\"> </span>di  Amminist<span class=\"_ _2\"></span>razione,  supportato <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>questo  anche<span class=\"_ _2\"></span>  da <span class=\"_ _15\"> </span>un  report <span class=\"_ _15\"> </span>valutativo<span class=\"_ _43\"> </span></span>rilasciato <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>terzo <span class=\"_ _17\"> </span>esperto <span class=\"_ _17\"> </span>indipendente<span class=\"_ _0\"></span>, <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>ha <span class=\"_ _17\"> </span>identificato <span class=\"_ _17\"> </span>perdite <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>per<span class=\"_ _43\"> </span>nessuna CGU del Gruppo.<span class=\"_ _43\"> </span>Si <span class=\"_ _1b\"></span>rip<span class=\"_ _0\"></span>orta <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>seguito <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>dettaglio <span class=\"_ _17\"> </span>del <span class=\"_ _1b\"></span>calcolo <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1b\"></span>WACC <span class=\"_ _c\"> </span>utilizzato <span class=\"_ _17\"> </span>in <span class=\"_ _1b\"></span>ciascuna <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>CGU<span class=\"_ _43\"> </span>oggetto di analisi:<span class=\"_ _43\"> </span>SabaGamma<span class=\"_ _43\"> </span>Davide<span class=\"_ _43\"> </span>Axo<span class=\"_ _43\"> </span>Cenacchi<span class=\"_ _43\"> </span>Cu<span class=\"_ _43\"> </span>GervasoniMeridiani<span class=\"_ _43\"> </span>ItaliaArred.<span class=\"_ _43\"> </span>Int.<span class=\"_ _43\"> </span>Turri<span class=\"_ _43\"> </span>Groppi<span class=\"_ _43\"> </span>Flexalighting<span class=\"_ _43\"> </span>Light<span class=\"_ _43\"> </span>Int.<span class=\"_ _43\"> </span>Modar<span class=\"_ _43\"> </span>Des<span class=\"_ _43\"> </span>Costo del debito lordo4,31%4,31%4,31%4,31%4,31%4,31%<span class=\"_ _43\"> </span>4,31%4,31%4,31%4,31%4,3<span class=\"_ _43\"> </span>Aliquota fiscale<span class=\"_ _43\"> </span>24,00%24,00%24,00%24,00%24,00%24,00%24,00%24,00%24,00%24,00%24,0<span class=\"_ _43\"> </span>Costo del debito (Kd)3,28%3,28%3,28%3,28%3,28%3,28%<span class=\"_ _43\"> </span>3,28%3,28%3,28%3,28%3,2<span class=\"_ _43\"> </span>Tasso Risk Free<span class=\"_ _43\"> </span>3,54%3,59%3,37%3,95%5,66%4,20%<span class=\"_ _43\"> </span>3,15%3,68%3,68%3,87%3,4<span class=\"_ _43\"> </span>Premio per il rischio<span class=\"_ _43\"> </span>5,50%5,50%5,50%5,50%5,50%5,50%<span class=\"_ _43\"> </span>5,50%5,50%5,50%5,50%5,5<span class=\"_ _43\"> </span>azionario di mercato<span class=\"_ _43\"> </span>Beta unlevered           <span class=\"ls0\">0,87 </span>         <span class=\"ls0\">0,87 </span>      <span class=\"ls0\">0,87 </span>      <span class=\"ls0\">0,87 </span>      <span class=\"ls0\">0,87 </span>      <span class=\"ls0\">0,87 </span>           <span class=\"ls0\">0,87 </span>      <span class=\"ls0\">0,87 </span>        <span class=\"ls0\">0,87 </span>      <span class=\"ls0\">0,87 </span><span class=\"ls0\">0<span class=\"_ _43\"> </span></span>D/E Target           <span class=\"ls0\">0,43 </span>         <span class=\"ls0\">0,43 </span>      <span class=\"ls0\">0,43 </span>      <span class=\"ls0\">0,43 </span>      <span class=\"ls0\">0,43 </span>      <span class=\"ls0\">0,43 </span>           <span class=\"ls0\">0,43 </span>      <span class=\"ls0\">0,43 </span>        <span class=\"ls0\">0,43 </span>      <span class=\"ls0\">0,43 </span><span class=\"ls0\">0<span class=\"_ _43\"> </span></span>Aliquota fiscale<span class=\"_ _43\"> </span>24,00%24,00%24,00%24,00%24,00%24,00%24,00%24,00%24,00%24,00%24,0<span class=\"_ _43\"> </span>Relevered Beta           <span class=\"ls0\">1,15 </span>         <span class=\"ls0\">1,15 </span>      <span class=\"ls0\">1,15 </span>      <span class=\"ls0\">1,15 </span>      <span class=\"ls0\">1,15 </span>      <span class=\"ls0\">1,15 </span>          <span class=\"ls0\">1,15 </span>      <span class=\"ls0\">1,15 </span>        <span class=\"ls0\">1,15 </span>      <span class=\"ls0\">1,15 </span><span class=\"ls0\">1<span class=\"_ _43\"> </span></span>Premio per il rischio<span class=\"_ _43\"> </span>2,91%2,91%2,91%2,91%2,91%2,91%<span class=\"_ _43\"> </span>2,91%2,91%2,91%2,91%2,9<span class=\"_ _43\"> </span>addizionale<span class=\"_ _43\"> </span>Rischio di<span class=\"_ _43\"> </span>0,75%0,25%<span class=\"_ _43\"> </span>concentrazione<span class=\"_ _43\"> </span>Costo del capitale<span class=\"_ _43\"> </span>12,80%12,85%12,63%13,21%14,92%13,46%12,41%12,94%13,69%13,38%12,7<span class=\"_ _43\"> </span>proprio (Ke)<span class=\"_ _43\"> </span>E/(E+D)<span class=\"_ _43\"> </span>70,17%70,17%70,17%70,17%70,17%70,17%70,17%70,17%70,17%70,17%70,1<span class=\"_ _43\"> </span>D/(E+D)<span class=\"_ _43\"> </span>29,83%29,83%29,83%29,83%29,83%29,83%29,83%29,83%29,83%29,83%29,8<span class=\"_ _43\"> </span>WACC<span class=\"_ _43\"> </span>9,96%9,99%9,84%10,24%11,44%10,42%<span class=\"_ _43\"> </span>9,68%10,05%10,58%10,36%9,9<span class=\"_ _43\"> </span>Diversamente <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>cedente <span class=\"_ _b\"></span>esercizio, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>predisp<span class=\"_ _0\"></span>osizione <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment <span class=\"_ _13\"></span>ai<span class=\"_ _43\"> </span>fini d<span class=\"_ _2\"></span>el bila<span class=\"_ _2\"></span>ncio consolida<span class=\"_ _2\"></span>to chiuso <span class=\"_ _6\"></span>al 31<span class=\"_ _2\"></span> dicembre<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2024, il <span class=\"_ _6\"></span>management <span class=\"_ _2\"></span>ha individuato <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>n<span class=\"_ _43\"> </span>WACC <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _6\"></span>ciascuna <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>CGU, <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>tabella <span class=\"_ _6\"></span>precedentemente <span class=\"_ _6\"></span>riportata. <span class=\"_ _6\"></span>\u00c8 <span class=\"_ _6\"></span>stato <span class=\"_ _6\"></span>inoltre<span class=\"_ _43\"> </span>preventivamente <span class=\"_ _b\"></span>valutato <span class=\"_ _b\"></span>l\u2019imp<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>tali <span class=\"_ _b\"></span>modifiche <span class=\"_ _b\"></span>sull\u2019<span class=\"_ _0\"></span><span class=\"ff1\">esercizio <span class=\"_ _b\"></span>al <span class=\"_ _13\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2023,<span class=\"_ _43\"> </span></span>dal <span class=\"_ _13\"></span>quale <span class=\"_ _13\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>emerse <span class=\"_ _b\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _13\"></span>significative <span class=\"_ _13\"></span>rispetto <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>risu<span class=\"_ _0\"></span>ltati <span class=\"_ _b\"></span>ottenuti <span class=\"_ _1a\"></span>in <span class=\"_ _13\"></span>quella<span class=\"_ _43\"> </span>sede.<span class=\"_ _43\"> </span>Il <span class=\"_ _1a\"></span>tasso <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>attualizzazione <span class=\"_ _1a\"></span>utilizzato <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>scontare <span class=\"_ _1a\"></span>i <span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>cassa <span class=\"_ _1a\"></span>futuri <span class=\"_ _1a\"></span>esprime <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>costo<span class=\"_ _43\"> </span>medio ponderato <span class=\"_ _0\"></span>del capitale (WACC) post<span class=\"_ _0\"></span>-tax ed <span class=\"_ _0\"></span>\u00e8 stato determinato utilizzando: <span class=\"_ _0\"></span>i tassi<span class=\"_ _43\"> </span>free-risk <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>livello <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>CGU <span class=\"_ _1b\"></span>determinati <span class=\"_ _1a\"></span>come <span class=\"_ _1b\"></span>tasso <span class=\"_ _1b\"></span>medio <span class=\"_ _1a\"></span>ponderato <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>rendimenti <span class=\"_ _1b\"></span>dei<span class=\"_ _43\"> </span>government bond<span class=\"ff1\"> <span class=\"_ _0\"></span>decennali <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi realizzati d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ciascuna CGU <span class=\"_ _0\"></span>nei p<span class=\"_ _0\"></span>aesi in cu<span class=\"_ _0\"></span>i opera,<span class=\"_ _43\"> </span></span>il <span class=\"_ _0\"></span>Beta, <span class=\"_ _0\"></span>il premio <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span><span class=\"ff6\">Equity Risk <span class=\"_ _0\"></span>Premium</span>) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>del d<span class=\"_ _0\"></span>ebito. Per <span class=\"_ _0\"></span>le<span class=\"_ _43\"> </span>CGU <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>ricavi <span class=\"_ _0\"></span>generati <span class=\"_ _0\"></span>in <span class=\"_ _b\"></span>misura <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>50% <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ingolo <span class=\"_ _0\"></span>cliente, <span class=\"_ _0\"></span>come <span class=\"_ _b\"></span>Modar <span class=\"_ _b\"></span>e<span class=\"_ _43\"> </span>Cenacchi <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>stato i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>oltre <span class=\"_ _6\"></span>introdotto <span class=\"_ _6\"></span>un <span class=\"ff6\">Concentration <span class=\"_ _6\"></span>risk<span class=\"ff1\">, <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _6\"></span>di ra<span class=\"_ _2\"></span>ppresentare <span class=\"_ _6\"></span>il risc<span class=\"_ _2\"></span>hio<span class=\"_ _43\"> </span></span></span>di <span class=\"_ _6\"></span>concentrazione <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>clientela.<span class=\"ff4\"> <span class=\"_ _7\"></span><span class=\"ff1\">In<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>funzione <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>questa <span class=\"_ _6\"></span>considerazione, <span class=\"_ _6\"></span>il <span class=\"ff6\">ri<span class=\"_ _2\"></span>sk <span class=\"_ _6\"></span>free<span class=\"ff1\"> <span class=\"_ _2\"></span>in <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>uesti<span class=\"_ _43\"> </span></span></span></span></span>casi <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>stato <span class=\"_ _b\"></span>calcolato <span class=\"_ _13\"></span>ponderando <span class=\"_ _b\"></span>lo <span class=\"_ _13\"></span>spaccato <span class=\"_ _b\"></span>geografico <span class=\"_ _b\"></span>dei <span class=\"_ _13\"></span>ricavi <span class=\"_ _b\"></span>propri <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>cliente <span class=\"_ _b\"></span>da<span class=\"_ _43\"> </span>cui la concentrazione deriva.<span class=\"_ _43\"> </span>Anche <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tasso <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>crescita <span class=\"_ _b\"></span>(<span class=\"ff6 ls3c\">g <span class=\"_ _0\"></span><span class=\"ls0\">rate<span class=\"_ _0\"></span></span></span>), <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Consiglio <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>Amministrazione<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il<span class=\"_ _43\"> </span>supporto <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>consulente <span class=\"_ _17\"> </span>esterno<span class=\"_ _0\"></span>, <span class=\"_ _1b\"></span>ha <span class=\"_ _17\"> </span>utilizzato <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>tasso <span class=\"_ _c\"> </span>differenziato <span class=\"_ _1b\"></span>per <span class=\"_ _17\"> </span>singola <span class=\"_ _17\"> </span>CGU<span class=\"_ _43\"> </span>coerentemente <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>Paesi <span class=\"_ _17\"> </span>principali <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>cui <span class=\"_ _c\"> </span>ciascuna <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>opera<span class=\"_ _0\"></span>.<span class=\"ff4\"> <span class=\"_ _17\"></span></span>Anche <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>questa<span class=\"_ _43\"> </span>variabile <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>stato <span class=\"_ _1b\"></span>preventivamente <span class=\"_ _1b\"></span>valutato <span class=\"_ _1b\"></span>l\u2019impatto <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>modifica <span class=\"_ _1b\"></span>sull\u2019esercizio <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>31<span class=\"_ _43\"> </span>dicembre <span class=\"_ _17\"> </span>2023, <span class=\"_ _17\"> </span>dal <span class=\"_ _17\"> </span>quale <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>emerse <span class=\"_ _17\"> </span>variazioni <span class=\"_ _17\"> </span>significative <span class=\"_ _1b\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _1b\"></span>ai <span class=\"_ _c\"> </span>risultati<span class=\"_ _43\"> </span>ottenuti in quella sede.<span class=\"_ _43\"> </span>Si precisa <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>nello svolgimento d<span class=\"_ _0\"></span>elle procedure di <span class=\"_ _0\"></span>impairment test <span class=\"_ _0\"></span>al 31 d<span class=\"_ _0\"></span>icembre 2024<span class=\"_ _43\"> </span>sono <span class=\"_ _c\"> </span>stati <span class=\"_ _17\"> </span>considerati <span class=\"_ _c\"> </span>gli <span class=\"_ _17\"> </span>aspetti <span class=\"_ _c\"> </span>che <span class=\"_ _17\"> </span>possono <span class=\"_ _c\"> </span>generare <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>otenziali <span class=\"_ _17\"> </span>rischi <span class=\"_ _17\"> </span>sia <span class=\"_ _c\"> </span>in <span class=\"_ _17\"> </span>ambito<span class=\"_ _43\"> </span>economico-finanziario che reputazionale.<span class=\"_ _43\"> </span>Nella <span class=\"_ _0\"></span>predisposizione dei <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>economico<span class=\"_ _0\"></span>-finanziari 20<span class=\"_ _0\"></span>25-2027 <span class=\"_ _0\"></span>utilizzati <span class=\"_ _0\"></span>per la <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ima del<span class=\"_ _43\"> </span>valore <span class=\"_ _0\"></span>d\u2019uso <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 oggetto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impairment, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>management ha <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>siderato<span class=\"_ _43\"> </span>molteplici aspetti legati<span class=\"_ _2\"></span> al tema <span class=\"_ _2\"></span>della sostenibilit\u00e0 <span class=\"_ _2\"></span>e stimato le s<span class=\"_ _2\"></span>pese futu<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>che le singole<span class=\"_ _43\"> </span>CGU saran<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>chiamate <span class=\"_ _0\"></span>a sost<span class=\"_ _0\"></span>enere <span class=\"_ _0\"></span>per f<span class=\"_ _0\"></span>ar fronte <span class=\"_ _0\"></span>agli <span class=\"_ _0\"></span>aspetti <span class=\"_ _0\"></span>ESG <span class=\"_ _0\"></span>(Environmental, <span class=\"_ _0\"></span>Social<span class=\"_ _43\"> </span>and <span class=\"_ _0\"></span>Corporate <span class=\"_ _b\"></span>Governance). In <span class=\"_ _b\"></span>particolare, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>state <span class=\"_ _b\"></span>considerate <span class=\"_ _0\"></span>tutte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>mirate<span class=\"_ _43\"> </span>a <span class=\"_ _a\"> </span>generare <span class=\"_ _11\"> </span>un <span class=\"_ _a\"> </span>aumento <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>energia <span class=\"_ _a\"> </span>elettrica <span class=\"_ _a\"> </span>derivante <span class=\"_ _11\"> </span>da <span class=\"_ _a\"> </span>font<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>rinnovabili, <span class=\"_ _a\"> </span>come <span class=\"_ _11\"> </span>a<span class=\"_ _43\"> </span>esempio, <span class=\"_ _11\"> </span>l\u2019installazione <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>pannelli <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>otovoltaici <span class=\"_ _a\"> </span>e <span class=\"_ _11\"> </span>l\u2019acquisto <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>garanzie <span class=\"_ _11\"> </span>d\u2019origine <span class=\"_ _a\"> </span>da<span class=\"_ _43\"> </span>fornitori <span class=\"_ _17\"> </span>certificati, <span class=\"_ _17\"> </span>stimando <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>costi <span class=\"_ _17\"> </span>collegati. <span class=\"_ _17\"> </span>Inoltre, <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>state <span class=\"_ _17\"> </span>considerate <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>spese<span class=\"_ _43\"> </span>necessarie p<span class=\"_ _0\"></span>er ottenere <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>certificazioni (quali <span class=\"_ _0\"></span>l\u2019ISO<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span></span>14001 <span class=\"_ _0\"></span>o l\u2019ISO <span class=\"_ _0\"></span>9001) <span class=\"_ _0\"></span>e gli <span class=\"_ _0\"></span>aumenti <span class=\"_ _0\"></span>dei<span class=\"_ _43\"> </span>costi relativi <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>polizze assicurative <span class=\"_ _2\"></span>(a esempio <span class=\"_ _6\"></span>quelle a copertura<span class=\"_ _2\"></span> dei risc<span class=\"_ _2\"></span>hi catastrofali).<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _b\"></span>posto <span class=\"_ _b\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>adottare <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>sistema <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>monitoraggio <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>dei<span class=\"_ _43\"> </span>principali <span class=\"_ _c\"> </span>fornitori  c<span class=\"_ _2\"></span>on <span class=\"_ _c\"> </span>metri<span class=\"_ _0\"></span>che <span class=\"_ _15\"> </span>ESG. <span class=\"_ _c\"> </span>Importante <span class=\"_ _15\"> </span>citare, <span class=\"_ _c\"> </span>tuttavia, <span class=\"_ _c\"> </span>che <span class=\"_ _c\"> </span>at<span class=\"_ _0\"></span>tualmente <span class=\"_ _c\"> </span>le<span class=\"_ _43\"> </span>singole <span class=\"_ _b\"></span>CGU <span class=\"_ _b\"></span>fanno <span class=\"_ _b\"></span>riferimento <span class=\"_ _b\"></span>prevalentemente<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>fornitori <span class=\"_ _b\"></span>italiani <span class=\"_ _b\"></span>soggetti <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>normative<span class=\"_ _43\"> </span>stringenti in ambito di sicurezza sul lavoro.<span class=\"_ _43\"> </span>Si <span class=\"_ _13\"></span>rip<span class=\"_ _0\"></span>orta <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>seguito <span class=\"_ _1a\"></span>la <span class=\"_ _13\"></span>sintesi <span class=\"_ _1a\"></span>delle <span class=\"_ _13\"></span>risu<span class=\"_ _0\"></span>ltanze <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>test <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>\u2019impairment <span class=\"_ _13\"></span>per <span class=\"_ _1a\"></span>le <span class=\"_ _13\"></span>singole <span class=\"_ _1a\"></span>CGU<span class=\"_ _43\"> </span>anche <span class=\"_ _17\"> </span>considerando <span class=\"_ _17\"> </span><span class=\"ff5\">gli <span class=\"_ _17\"> </span>effetti <span class=\"_ _17\"> </span>derivanti <span class=\"_ _17\"> </span>dall\u2019attualizzazione <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _1b\"></span>flussi <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>cassa <span class=\"_ _17\"> </span>negativi<span class=\"_ _43\"> </span></span>della H<span class=\"_ _2\"></span>olding <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>suo <span class=\"_ _6\"></span>ruolo di <span class=\"_ _6\"></span>gestione <span class=\"_ _2\"></span>strategica, <span class=\"_ _2\"></span>coordinamento <span class=\"_ _6\"></span>e controllo<span class=\"_ _43\"> </span>del Gruppo (<span class=\"ff6\">corporate asset</span>):<table class=\"s w30e h18e\" id=\"_58b424ab-c1db-40cd-856c-27aabc231e63\"><tr><td></td><td class=\"c x24d yf20 w30f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Enterprise</div></td><td class=\"c x24e yf21 w310 h18f\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Capitale<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x24f yf22 w311 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">value<span class=\"_ _43\"> </span></div></td><td class=\"c x250 yf23 w312 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">investito<span class=\"_ _43\"> </span></div></td><td class=\"c x251 yf24 w102 h21\"><div class=\"t m0 x62 h12 y143 ff1 fs9 fc1 sc0 ls0 ws0\">Headroom </div></td></tr><tr><td class=\"c x1dc yf24 w154 h21\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls0 ws0\">CGU </div></td><td></td><td class=\"c x252 yf25 w313 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">netto<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x1dc yf26 w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni </div></td><td class=\"c x253 yf26 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">67.977 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf26 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">30.798 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf26 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">37.179 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf27 w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani  </div></td><td class=\"c x253 yf27 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">36.260 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf27 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">20.953 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf27 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.307 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf28 w154 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Saba Italia </div></td><td class=\"c x253 yf28 w10c hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.724 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf28 w103 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.616 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf28 w102 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">17.108 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf29 w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti Int. </div></td><td class=\"c x253 yf29 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">37.474 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf29 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">24.575 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf29 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.899 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2a w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Turri </div></td><td class=\"c x253 yf2a w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">46.021 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2a w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">43.961 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2a w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.060 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2b w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Davide Groppi </div></td><td class=\"c x253 yf2b w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">38.848 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2b w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.835 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2b w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">26.013 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2c w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting </div></td><td class=\"c x253 yf2c w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">35.938 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2c w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">13.526 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2c w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.412 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2d w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light </div></td><td class=\"c x253 yf2d w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.655 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2d w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.070 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2d w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.585 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2e w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi Int. </div></td><td class=\"c x253 yf2e w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">73.687 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2e w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.347 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2e w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">48.340 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2f w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Modar </div></td><td class=\"c x253 yf2f w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">45.573 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2f w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.406 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2f w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">38.167 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf30 w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design </div></td><td class=\"c x253 yf30 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">87.076 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf30 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">71.578 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf30 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.498 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf31 w154 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Subtotale CGU </div></td><td class=\"c x253 yf31 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">501.233 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x254 yf31 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">264.665 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x251 yf31 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">236.568 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1dc yf32 w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Holding Dexelance </div></td><td></td><td class=\"c x254 yf32 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.434 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf32 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.434) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf33 w154 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x254 yf33 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">268.099 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x251 yf33 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">233.134 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1dc yf34 w154 h43\"><div class=\"t m0 xb5 h12 y143 ff1 fs9 fc1 sc0 ls0 ws0\">Valore recuperabile Capogruppo (in </div><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">qualit\u00e0 di <span class=\"ff6\">corporate asset</span>) </div></td><td class=\"c x253 yf34 w10c h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(37.083) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x251 yf34 w102 h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(37.083) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf35 w154 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td class=\"c x251 yf35 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">196.050 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>L\u2019<span class=\"ff6\">enterprise <span class=\"_ _17\"> </span>value<span class=\"ff1\"> <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>Holdin<span class=\"_ _0\"></span>g <span class=\"_ _17\"> </span>Capogruppo <span class=\"_ _17\"> </span>include <span class=\"_ _17\"> </span>prevalentemente <span class=\"_ _17\"> </span><span class=\"ls12\">i <span class=\"_ _c\"> </span></span>flussi <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>cassa<span class=\"_ _43\"> </span></span></span>negativi Dexelance S.p.A.<span class=\"_ _43\"> </span>L\u2019eccedenza del <span class=\"_ _0\"></span>valore recuperabile rispetto <span class=\"_ _0\"></span>a quello contabile <span class=\"_ _0\"></span>ammonta a Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span><span class=\"ff1 ls7\">23<span class=\"ls0\">6.</span>568<span class=\"_ _43\"> </span></span>migliaia  (pre-holding <span class=\"_ _15\"> </span>costs). <span class=\"_ _15\"> </span>Considerando  il <span class=\"_ _15\"> </span>valore <span class=\"_ _15\"> </span>recuperabile <span class=\"_ _15\"> </span>del  <span class=\"ff6\">corporate <span class=\"_ _15\"> </span>asset</span><span class=\"ls12\">,<span class=\"_ _43\"> </span></span>l\u2019eccedenza <span class=\"_ _11\"> </span>risulterebbe <span class=\"_ _11\"> </span><span class=\"ff1\">pari <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>Euro <span class=\"_ _11\"> </span>1<span class=\"ls1a\">96<span class=\"_ _0\"></span></span>.<span class=\"ls7\">050</span> <span class=\"_ _11\"> </span>migliaia <span class=\"_ _11\"> </span>(Euro <span class=\"_ _11\"> </span>1<span class=\"ls7\">86</span>.<span class=\"ls7\">332</span> <span class=\"_ _11\"> </span>migliaia <span class=\"_ _11\"> </span>al <span class=\"_ _f\"> </span>31<span class=\"_ _43\"> </span></span>dicembre 2023<span class=\"ls9\">).<span class=\"_ _43\"> </span></span>Si <span class=\"_ _0\"></span>riporta di <span class=\"_ _0\"></span>seguito la <span class=\"_ _0\"></span>riconciliazione <span class=\"_ _0\"></span><span class=\"ls19\">de</span>l <span class=\"_ _0\"></span>capitale investito <span class=\"_ _0\"></span>netto contabile<span class=\"_ _0\"></span>, evidenziando<span class=\"_ _43\"> </span>le componenti di attivit\u00e0 a vita utile indefinita:<table class=\"s w314 h190\" id=\"_4daaee50-1e74-4253-bf96-ae6bfc42a23a\"><tr><td></td><td class=\"c x256 yf36 w315 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Valore<span class=\"_ _43\"> </span></div></td><td class=\"c x257 yf36 w315 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Valore<span class=\"_ _43\"> </span></div></td><td class=\"c x258 yf36 w316 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Totale immob.</div></td><td class=\"c x259 yf37 w317 h191\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Capitale investito<span class=\"_ _43\"> </span></div></td><td class=\"c x25a yf36 w310 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Capitale<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x25b yf38 w318 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">contabile<span class=\"_ _43\"> </span></div></td><td class=\"c x25c yf38 w318 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">contabile<span class=\"_ _43\"> </span></div></td><td class=\"c x25d yf38 w319 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immateriali a vita<span class=\"_ _43\"> </span></div></td><td class=\"c x25e yf39 w31a h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">netto escluso<span class=\"_ _43\"> </span></div></td><td class=\"c x25f yf38 w312 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">investito<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x260 yf3a w31b h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">avviamento<span class=\"_ _43\"> </span></div></td><td class=\"c x257 yf3a w31c h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">marchi<span class=\"_ _43\"> </span></div></td><td class=\"c x258 yf3a w31d h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">utile indefinita</div></td><td class=\"c x261 yf3b w31e h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">attivit\u00e0 immateriali<span class=\"_ _43\"> </span></div></td><td class=\"c x262 yf3a w313 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">netto<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x263 yf3c w1cb h113\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls0 ws0\">CGU-Holding </div></td><td></td><td></td><td></td><td class=\"c x264 yf3d w31f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">a vita utile indefinita<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x263 yf3e w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni </div></td><td class=\"c x265 yf3e w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.012 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf3e w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">13.150 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf3e w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">23.163 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf3e w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">7.635 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf3e w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">30.798 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf3f w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani  </div></td><td class=\"c x265 yf3f w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.203 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf3f w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.598 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf3f w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">12.801 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf3f w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">8.152 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf3f w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">20.953 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf40 w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Saba Italia </div></td><td class=\"c x265 yf40 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">197 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x266 yf40 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.992 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf40 w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">4.189 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf40 w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">4.428 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf40 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">8.616 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf41 w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti Int. </div></td><td class=\"c x265 yf41 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">9.193 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf41 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.956 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf41 w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">16.148 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf41 w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">8.426 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf41 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">24.575 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf42 w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Turri </div></td><td class=\"c x265 yf42 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">29.282 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf42 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.641 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf42 w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">32.923 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf42 w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">11.037 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf42 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">43.961 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf43 w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Davide Groppi  </div></td><td class=\"c x265 yf43 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.604 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf43 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf43 w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">7.065 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf43 w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">5.770 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf43 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">12.835 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf44 w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting </div></td><td class=\"c x265 yf44 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.343 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf44 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x267 yf44 w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">10.343 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf44 w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">3.184 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf44 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">13.526 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf45 w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light </div></td><td class=\"c x265 yf45 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.549 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf45 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x267 yf45 w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">3.549 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf45 w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">1.521 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf45 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">5.070 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf46 w1cb hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi Int. </div></td><td class=\"c x265 yf46 w103 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.312 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf46 w109 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x267 yf46 w1cc hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">22.312 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf46 w1cd hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">3.035 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf46 w122 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">25.347 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf47 w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Modar </div></td><td class=\"c x265 yf47 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.633 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf47 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x267 yf47 w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">8.633 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf47 w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                      <span class=\"ls0\">(1.227) </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf47 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">7.406 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf48 w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design </div></td><td class=\"c x265 yf48 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">30.483 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf48 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">20.663 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf48 w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">51.145 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf48 w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">20.432 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf48 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">71.578 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf49 w1cb hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Subtotale CGU </div></td><td class=\"c x265 yf49 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">134.811 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x266 yf49 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x267 yf49 w1cc hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"lsc\">192.272 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x268 yf49 w1cd hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"lsc\">72.394 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x269 yf49 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">264.665 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x263 yf4a w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Holding Dexelance </div></td><td></td><td></td><td class=\"c x267 yf4a w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x268 yf4a w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">3.434 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf4a w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">3.434 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf4b w1cb hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x265 yf4b w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">134.811 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x266 yf4b w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x267 yf4b w1cc hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"lsc\">192.272 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x268 yf4b w1cd hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"lsc\">75.828 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x269 yf4b w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">268.099 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>La <span class=\"_ _13\"></span>determinazione <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>d\u2019uso <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _1a\"></span>particolarmente <span class=\"_ _13\"></span>sensibile <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>seguenti <span class=\"_ _13\"></span>ipotesi: <span class=\"_ _1a\"></span>(i)<span class=\"_ _43\"> </span>andamento <span class=\"_ _9\"> </span>EBITDA, <span class=\"_ _a\"> </span>(ii)  t<span class=\"_ _0\"></span>asso  di <span class=\"_ _a\"> </span>sconto,  (iii) <span class=\"_ _a\"> </span>tasso <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>i  crescita <span class=\"_ _a\"> </span>(<span class=\"ff6\">g  rate</span><span class=\"ls9\">) <span class=\"_ _a\"> </span></span>utilizzato  per<span class=\"_ _43\"> </span>estrapolare i flussi di cassa oltre il periodo di prev<span class=\"_ _2\"></span>isione.<span class=\"_ _43\"> </span>Le <span class=\"_ _b\"></span>analisi <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>sensitivit\u00e0 <span class=\"_ _b\"></span>svolte <span class=\"_ _b\"></span>dalla <span class=\"_ _13\"></span>societ\u00e0 <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dicembre <span class=\"_ _13\"></span>2024 <span class=\"_ _13\"></span>confermano <span class=\"_ _b\"></span>che, <span class=\"_ _b\"></span>anche<span class=\"_ _43\"> </span>qualora <span class=\"_ _17\"> </span>i <span class=\"_ _c\"> </span>parametri <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>WACC <span class=\"_ _17\"> </span>e <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>crescita <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>riferimento <span class=\"_ _17\"> </span>dovessero <span class=\"_ _c\"> </span>subire<span class=\"_ _43\"> </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=\"ff1\">.<span class=\"_ _43\"> </span></span></span>\u00c8 <span class=\"_ _2f\"> </span>stata <span class=\"_ _2f\"> </span>inoltre <span class=\"_ _18\"> </span>intro<span class=\"_ _0\"></span>dotta <span class=\"_ _2f\"> </span>un\u2019ulteriore <span class=\"_ _18\"> </span>analisi <span class=\"_ _2f\"> </span>di <span class=\"_ _2f\"> </span>sensitivit\u00e0 <span class=\"_ _2f\"> </span>sui <span class=\"_ _2f\"> </span>ris<span class=\"_ _2\"></span>ultati <span class=\"_ _2f\"> </span>ottenuti<span class=\"_ _43\"> </span>individuando <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>livello <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>WACC <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>EBITDA <span class=\"_ _b\"></span>che <span class=\"_ _0\"></span>determinano <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>reak<span class=\"_ _0\"></span>-even <span class=\"_ _b\"></span>(inteso <span class=\"_ _0\"></span>come<span class=\"_ _43\"> </span>uguaglianza <span class=\"_ _6\"></span>tra <span class=\"_ _7\"></span><span class=\"ff6\">Value <span class=\"_ _6\"></span>in <span class=\"_ _7\"></span>Use<span class=\"ff1\"> <span class=\"_ _6\"></span><span class=\"lsb\">e <span class=\"ff6 ls0\">Ca<span class=\"_ _2\"></span>rrying <span class=\"_ _7\"></span>Amount<span class=\"ff1\">). <span class=\"_ _6\"></span>Dai <span class=\"_ _6\"></span>risultati <span class=\"_ _7\"></span>ottenuti <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>parametri <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>br<span class=\"_ _0\"></span>e<span class=\"lsf\">ak</span>-<span class=\"_ _43\"> </span></span></span></span></span></span>even mostrano valori significativamente distanti da quelli di riferimento.<table class=\"s w320 h192\" id=\"_0e744d33-51c9-4d08-9fde-de27c02ab904\"><tr><td></td><td class=\"c x26b yf4c w321 h193\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Variazione % degli EBITDA attesi<span class=\"_ _43\"> </span></div></td><td class=\"c x26c yf4c w322 h193\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Incremento % dei tassi di attualizzazione<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x26d yf4d w323 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">sulla base dei singoli business<span class=\"_ _43\"> </span></div></td><td class=\"c x26e yf4d w324 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">(WACC) rispetto a quelli utilizzati nella<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x26f yf4e w325 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">plan che renderebbe il valore<span class=\"_ _43\"> </span></div></td><td class=\"c x270 yf4e w326 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">predisposizione del test di impairment<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x26d yf4f w327 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">recuperabile della CGU pari al<span class=\"_ _43\"> </span></div></td><td class=\"c x271 yf4f w328 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">che renderebbe il valore re<span class=\"_ _2\"></span>cuperabile<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x272 yf50 w1ce h3d\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls0 ws0\">CGU </div></td><td class=\"c x273 yf51 w329 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">suo valore contabile<span class=\"_ _43\"> </span></div></td><td class=\"c x271 yf51 w32a h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">della CGU pari al suo valore contabile<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x272 yf52 w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni </div></td><td class=\"c x274 yf52 w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-46,2% </div></td><td class=\"c x275 yf52 w1d0 hb6\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">9,40% </div></td></tr><tr><td class=\"c x272 yf53 w1ce hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani  </div></td><td class=\"c x274 yf53 w1cf hb9\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-30,3% </div></td><td class=\"c x275 yf53 w1d0 hb9\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">5,26% </div></td></tr><tr><td class=\"c x272 yf54 w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Saba Italia </div></td><td class=\"c x274 yf54 w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-55,8% </div></td><td class=\"c x275 yf54 w1d0 hb6\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">15,20% </div></td></tr><tr><td class=\"c x272 yf55 w1ce hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti Int. </div></td><td class=\"c x274 yf55 w1cf hb9\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-<span class=\"lsc\"></span><span class=\"lsc\">31,</span>3% </div></td><td class=\"c x275 yf55 w1d0 hb9\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 lsc ws0\">4,31<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x272 yf56 w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Turri </div></td><td class=\"c x274 yf56 w1cf hb6\"><div class=\"t m0 xdb h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-3,5% </div></td><td class=\"c x275 yf56 w1d0 hb6\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 lsc ws0\">0,38<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x272 yf57 w1ce hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Davide Groppi  </div></td><td class=\"c x274 yf57 w1cf hb9\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-56,5% </div></td><td class=\"c x275 yf57 w1d0 hb9\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">16,63% </div></td></tr><tr><td class=\"c x272 yf58 w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting </div></td><td class=\"c x274 yf58 w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-54,5% </div></td><td class=\"c x275 yf58 w1d0 hb6\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">11,47% </div></td></tr><tr><td class=\"c x272 yf59 w1ce hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light </div></td><td class=\"c x274 yf59 w1cf hbe\"><div class=\"t m0 x6a h12 y980 ff1 fs9 fc1 sc0 ls0 ws0\">-19,0% </div></td><td class=\"c x275 yf59 w1d0 hbe\"><div class=\"t m0 xe8 h12 y980 ff1 fs9 fc1 sc0 ls0 ws0\">2,80% </div></td></tr><tr><td class=\"c x272 yf5a w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi Int. </div></td><td class=\"c x274 yf5a w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-50,6% </div></td><td class=\"c x275 yf5a w1d0 hb6\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">11,57% </div></td></tr><tr><td class=\"c x272 yf5b w1ce hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Modar </div></td><td class=\"c x274 yf5b w1cf hb9\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-64,2% </div></td><td class=\"c x275 yf5b w1d0 hb9\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">25,80% </div></td></tr><tr><td class=\"c x272 yf5c w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design </div></td><td class=\"c x274 yf5c w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-12,8% </div></td><td class=\"c x275 yf5c w1d0 hb6\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">1,83% </div></td></tr></table>In <span class=\"_ _c\"> </span>particolare, <span class=\"_ _15\"> </span>si <span class=\"_ _c\"> </span>precisa <span class=\"_ _c\"> </span>che  le <span class=\"_ _17\"> </span>an<span class=\"_ _0\"></span>alisi <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>sensitivit\u00e0 <span class=\"_ _c\"> </span>effettuate <span class=\"_ _c\"> </span>evidenziano <span class=\"_ _15\"> </span>potenziali<span class=\"_ _43\"> </span>situazioni <span class=\"_ _17\"> </span>d\u2019<span class=\"_ _0\"></span><span class=\"ff6\">impairment <span class=\"_ _17\"> </span>loss<span class=\"ff1\"> <span class=\"_ _c\"> </span>soltanto <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>riferimento <span class=\"_ _17\"> </span>alla <span class=\"_ _c\"> </span>CGU <span class=\"_ _c\"> </span>Turri <span class=\"_ _17\"> </span>nello <span class=\"_ _c\"> </span>scenario <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span></span></span>significativo peggioramento congiunto dei parametri considerati.<span class=\"_ _43\"> </span>Tali <span class=\"_ _11\"> </span>risultanze, <span class=\"_ _11\"> </span>tuttavia, <span class=\"_ _a\"> </span>risultano <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>parte <span class=\"_ _11\"> </span>giustificate <span class=\"_ _a\"> </span>an<span class=\"_ _0\"></span>che <span class=\"_ _a\"> </span>dall\u2019aspetto <span class=\"_ _11\"> </span>temporale<span class=\"_ _43\"> </span>dell\u2019acquisizione <span class=\"_ _17\"> </span>della <span class=\"_ _1b\"></span>Societ\u00e0; <span class=\"_ _17\"> </span>infatti, <span class=\"_ _1b\"></span>essendo <span class=\"_ _17\"> </span>stata <span class=\"_ _17\"> </span>oggetto <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>acquisizione <span class=\"_ _1b\"></span>nel <span class=\"_ _17\"> </span>corso<span class=\"_ _43\"> </span>dell\u2019anno <span class=\"_ _6\"></span>2023, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>ragionevole <span class=\"_ _6\"></span>che <span class=\"_ _2\"></span>l\u2019headroom <span class=\"_ _7\"></span>non <span class=\"_ _6\"></span>sia particolarm<span class=\"_ _2\"></span>ente <span class=\"_ _6\"></span>consisten<span class=\"_ _0\"></span><span class=\"ff1\">te. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>ogni<span class=\"_ _43\"> </span></span>modo, <span class=\"_ _1b\"></span>il <span class=\"_ _1b\"></span>management <span class=\"_ _1b\"></span>t<span class=\"_ _0\"></span>iene <span class=\"_ _1b\"></span>costantemente <span class=\"_ _1b\"></span><span class=\"ff5\">monitorato <span class=\"_ _1b\"></span>l\u2019andamento <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>societ\u00e0 <span class=\"_ _1b\"></span>alla<span class=\"_ _43\"> </span></span>luce <span class=\"ff5\">delle risultanze della sensitivity del test d\u2019impairment.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "1.<span class=\"ff12 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff9\">Attivit\u00e0 immateriali<span class=\"_ _43\"> </span></span></span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>vimentazione delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _43\"> </span>dicembre 2023 e al 31 dicembre 2024:<table class=\"s w2f2 h187\" id=\"_b6beba7d-f340-434f-b080-b2fdb874e2c2\"><tr><td></td><td></td><td></td><td></td><td class=\"c x228 yedb w2f3 h188\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Relazioni con la<span class=\"_ _43\"> </span></div></td><td class=\"c x229 yedb w2f4 h188\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Altre<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x22a yedc w10f h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x22b yedc w122 h22\"><div class=\"t m0 x56 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Marchi </div></td><td class=\"c x22c yedc w127 h22\"><div class=\"t m0 x72 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Modelli </div></td><td class=\"c x22d yedd w2f5 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">clientela e<span class=\"_ _43\"> </span></div></td><td class=\"c x22e yedd w2f6 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _43\"> </span></div></td><td class=\"c x22f yedc w122 h22\"><div class=\"t m0 x57 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x230 yedc w144 h22\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td></td><td class=\"c x231 yede w2f7 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">portafoglio ordini<span class=\"_ _43\"> </span></div></td><td class=\"c x232 yede w2f8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immateriali<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x230 yedf w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo iniziale </div></td><td class=\"c x22a yedf w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">71.679 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yedf w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">33.194 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yedf w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.828 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yedf w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">34.867 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yedf w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.114 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yedf w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">159.682 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee0 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento iniziale </div></td><td></td><td></td><td class=\"c x22c yee0 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(8.131) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yee0 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(15.733) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yee0 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.937) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee0 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(25.801) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee1 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto iniziale 01/01/2023 </div></td><td class=\"c x22a yee1 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">71.679 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yee1 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">33.194 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yee1 w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">8.697 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yee1 w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">19.133 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yee1 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.176 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yee1 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">133.881 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yee2 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">movimenti del periodo </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x230 yee3 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">acquisizioni </div></td><td></td><td class=\"c x22b yee3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">1 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yee3 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x234 yee3 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">412 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yee3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">423 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yee4 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali </div></td><td class=\"c x22a yee4 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">63.313 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yee4 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">24.306 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x233 yee4 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">28.374 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yee4 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.853 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee4 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">120.847 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee5 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yee5 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee6 w144 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni </div></td><td class=\"c x22a yee6 w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(74) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yee6 w122 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(41) </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x234 yee6 w111 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">30 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yee6 w122 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(84) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee7 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">ammortamento del periodo </div></td><td></td><td></td><td class=\"c x22c yee7 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.314) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yee7 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">(5.271) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yee7 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(466) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee7 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(7.051) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee8 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></td><td></td><td></td><td></td><td></td><td class=\"c x234 yee8 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.392) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee8 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(4.392) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee9 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yee9 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeea w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni fondo </div></td><td></td><td></td><td class=\"c x22c yeea w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(1) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x234 yeea w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">12 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeea w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yeeb w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">totale movimenti del periodo </div></td><td class=\"c x22a yeeb w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">63.239 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yeeb w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">24.267 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yeeb w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.304) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeeb w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">23.103 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yeeb w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">449 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeeb w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">109.754 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yeec w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo finale </div></td><td class=\"c x22a yeec w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">134.919 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yeec w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yeec w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.839 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeec w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yeec w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.409 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yeec w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">280.868 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeed w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento finale </div></td><td></td><td></td><td class=\"c x22c yeed w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(9.446) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeed w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(21.004) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yeed w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.783) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yeed w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(37.233) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeee w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto finale 31/12/2023 </div></td><td class=\"c x22a yeee w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">134.919 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yeee w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yeee w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">7.393 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yeee w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">42.236 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yeee w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.626 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeee w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">243.635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table><div class=\"gs7\"><table class=\"s w2f9 h189\" id=\"_fc399a2e-5288-41cb-9ebc-3e4a53b70e5f\"><tr><td></td><td></td><td></td><td></td><td class=\"c x228 yeef w2f3 h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Relazioni con la<span class=\"_ _43\"> </span></div></td><td class=\"c x229 yeef w2f4 h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Altre<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x22a yef0 w10f h2b\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x22b yef0 w122 h2b\"><div class=\"t m0 x56 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Marchi </div></td><td class=\"c x22c yef0 w127 h2b\"><div class=\"t m0 x72 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Modelli </div></td><td class=\"c x22d yef1 w2f5 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">clientela e<span class=\"_ _43\"> </span></div></td><td class=\"c x22e yef1 w2f6 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _43\"> </span></div></td><td class=\"c x22f yef0 w122 h2b\"><div class=\"t m0 x57 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x230 yef0 w144 h2b\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td></td><td class=\"c x231 yef2 w2f7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">portafoglio ordini<span class=\"_ _43\"> </span></div></td><td class=\"c x232 yef2 w2f8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immateriali<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x230 yef3 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo iniziale </div></td><td class=\"c x22a yef3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">134.919 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yef3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yef3 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.839 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yef3 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yef3 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.409 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yef3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">280.868 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yef4 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento iniziale </div></td><td></td><td></td><td class=\"c x22c yef4 w127 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(9.446) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yef4 w1c1 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(21.004) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yef4 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.783) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yef4 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(37.233) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yef5 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto iniziale 01/01/2024 </div></td><td class=\"c x22a yef5 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">134.919 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yef5 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yef5 w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">7.393 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yef5 w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">42.236 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yef5 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.626 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yef5 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">243.635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yef6 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">movimenti del periodo </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x230 yef7 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">acquisizioni </div></td><td></td><td class=\"c x22b yef7 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">3 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yef7 w127 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">6 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x234 yef7 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">887 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yef7 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">895 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yef8 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yef8 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yef9 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yef9 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefa w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni </div></td><td class=\"c x22a yefa w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(108) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yefa w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(3) </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x234 yefa w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(22) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yefa w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">(134) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefb w144 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">ammortamento del periodo </div></td><td class=\"c x22a yefb w10f hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x22b yefb w122 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x22c yefb w127 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.313) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yefb w1c1 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">(7.025) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yefb w111 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(513) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yefb w122 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(8.851) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefc w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yefc w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefd w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yefd w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefe w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni fondo </div></td><td></td><td></td><td></td><td></td><td class=\"c x234 yefe w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(62) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yefe w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(62) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeff w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">totale movimenti del periodo </div></td><td class=\"c x22a yeff w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(108) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yeff w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(0) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yeff w127 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.308) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeff w1c1 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">(7.025) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yeff w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">290 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeff w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(8.151) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yf00 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo finale </div></td><td class=\"c x22a yf00 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">134.811 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yf00 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yf00 w127 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.844 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yf00 w1c1 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yf00 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">9.274 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yf00 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">281.630 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yf01 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento finale </div></td><td></td><td></td><td class=\"c x22c yf01 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(10.759) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yf01 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(28.029) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yf01 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.358) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yf01 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(46.146) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yf02 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto finale 31/12/2024 </div></td><td class=\"c x22a yf02 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">134.811 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yf02 w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yf02 w127 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">6.085 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yf02 w1c1 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">35.211 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yf02 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.916 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yf02 w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">235.484 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table></div><div class=\"c w2 h0 gs15\"><div class=\"t m0 x6 ha y7a9 ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 ha y7c6 ff1 fs4 fc1 sc0 ls0 ws0\">Le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>sono <span class=\"_ _0\"></span>pari <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>2<span class=\"ls7\">35</span>.484 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _b\"></span>rispetto <span class=\"_ _0\"></span>a<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y8c3 ff1 fs4 fc1 sc0 ls0 ws0\">Euro <span class=\"_ _1b\"></span>243.<span class=\"ls7\">635</span> <span class=\"_ _1b\"></span>migliaia <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>precedente <span class=\"_ _1b\"></span>esercizio, <span class=\"_ _1b\"></span>con <span class=\"_ _1b\"></span>un <span class=\"_ _1b\"></span><span class=\"ls10\">de</span>cremento <span class=\"_ _1b\"></span>pari <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>Euro <span class=\"_ _17\"> </span>8.151<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 h9 y93a ff1 fs4 fc1 sc0 ls0 ws0\">migliaia <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>erivante <span class=\"_ _1b\"></span>quasi <span class=\"_ _17\"> </span>esclusivamente <span class=\"_ _17\"> </span><span class=\"ff5\">dall\u2019ammortamento<span class=\"ff4\"> <span class=\"_ _c\"> </span></span></span>dei <span class=\"_ _17\"> </span>beni <span class=\"_ _17\"> </span>intangibili <span class=\"_ _1b\"></span>a <span class=\"_ _17\"> </span>vita<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y6d9 ff1 fs4 fc1 sc0 ls0 ws0\">utile definita iscritti in sede di PPA.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y93b ff5 fs4 fc1 sc0 ls0 ws0\">I marchi e l\u2019avviamento s<span class=\"_ _2\"></span>ono considerati beni a vita util<span class=\"_ _2\"></span>e indefinita e quindi non<span class=\"_ _2\"></span> vengono<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y93c ff1 fs4 fc1 sc0 ls0 ws0\">ammortizzati e, pertanto, sono sottoposti a impairment test.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y93d ff1 fs4 fc1 sc0 ls0 ws0\">In <span class=\"_ _1b\"></span>particolare, <span class=\"_ _1a\"></span>tutti <span class=\"_ _1b\"></span>i <span class=\"_ _1b\"></span>marchi <span class=\"_ _1a\"></span>iscritti <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _1b\"></span>Dexelan<span class=\"_ _0\"></span>ce <span class=\"_ _1a\"></span>sono <span class=\"_ _1b\"></span>considerati <span class=\"_ _1a\"></span>a <span class=\"_ _1b\"></span>vita <span class=\"_ _1a\"></span>utile<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y93e ff1 fs4 fc1 sc0 ls0 ws0\">indefinita  s<span class=\"_ _2\"></span>ulla  base <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>quanto  pr<span class=\"_ _2\"></span>evisto  dal <span class=\"_ _15\"> </span>pri<span class=\"_ _2\"></span>ncipio  contabile <span class=\"_ _15\"> </span>IAS <span class=\"_ _15\"> </span>38,  te<span class=\"_ _2\"></span>nuto  conto<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y68a ff1 fs4 fc1 sc0 ls0 ws0\">soprattutto <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>ella  notoriet\u00e0, <span class=\"_ _a\"> </span>delle  performance <span class=\"_ _9\"> </span>econ<span class=\"_ _0\"></span>omiche,  delle <span class=\"_ _a\"> </span>caratteristiche  d<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y68b ff1 fs4 fc1 sc0 ls0 ws0\">mercato di<span class=\"_ _2\"></span> ri<span class=\"_ _2\"></span>ferimento e <span class=\"_ _6\"></span>del livello<span class=\"_ _2\"></span> degli <span class=\"_ _6\"></span>investiment<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>iniziative d<span class=\"_ _2\"></span>i ma<span class=\"_ _2\"></span>rketing a<span class=\"_ _6\"></span> supporto.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y68c ff1 fs4 fc1 sc0 ls0 ws0\">Il piano industriale approvato dal Gruppo conferma tali assunzioni <span class=\"_ _2\"></span>del management.<span class=\"_ _43\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 x6 ha y93f ff1 fs4 fc1 sc0 ls0 ws0\">I <span class=\"_ _13\"></span>modelli, <span class=\"_ _13\"></span>le <span class=\"_ _1a\"></span>relazioni <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>clientela <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>ortafoglio <span class=\"_ _13\"></span>ordini <span class=\"_ _1a\"></span>sono <span class=\"_ _13\"></span>stati <span class=\"_ _1a\"></span>considerati <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>vita<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y940 ff1 fs4 fc1 sc0 ls0 ws0\">utile definita, con un periodo di ammortamento da 5 <span class=\"_ _0\"></span>a 14 anni.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y941 ff1 fs4 fc1 sc0 ls0 ws0\"> </div></div>Gli <span class=\"_ _6\"></span>Amministratori <span class=\"_ _6\"></span>hanno <span class=\"_ _6\"></span>esaminato i<span class=\"_ _6\"></span> tes<span class=\"_ _2\"></span>t <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>impairment <span class=\"_ _2\"></span>sui <span class=\"_ _6\"></span>valori <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>vita <span class=\"_ _2\"></span>utile<span class=\"_ _43\"> </span>indefinita iscrit<span class=\"_ _2\"></span>ti nel B<span class=\"_ _2\"></span>ilancio consoli<span class=\"_ _2\"></span>dato del <span class=\"_ _6\"></span>Gruppo Dexelance al <span class=\"_ _6\"></span>31 dice<span class=\"_ _2\"></span>mbre 2024 <span class=\"_ _2\"></span>e s<span class=\"_ _2\"></span>ul<span class=\"_ _43\"> </span>valore <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>partecipazioni <span class=\"_ _2\"></span>iscritte <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>bilancio <span class=\"_ _6\"></span>separato <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>essa <span class=\"_ _6\"></span>data.<span class=\"_ _43\"> </span>L\u2019impairment <span class=\"_ _6\"></span>test <span class=\"_ _2\"></span>ai <span class=\"_ _6\"></span>fini <span class=\"_ _6\"></span>del bil<span class=\"_ _2\"></span>ancio <span class=\"_ _6\"></span>consolidato c<span class=\"_ _6\"></span>on<span class=\"_ _0\"></span>fronta <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>valor<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _6\"></span><span class=\"ff1\">delle <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>iverse <span class=\"_ _6\"></span>CGU<span class=\"_ _43\"> </span></span>con <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>rispettivi <span class=\"_ _13\"></span>valori <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Capitale<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>In<span class=\"_ _0\"></span>vestito <span class=\"_ _b\"></span>Netto, <span class=\"_ _b\"></span>comp<span class=\"_ _0\"></span>rensivo <span class=\"_ _b\"></span>delle <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>vita <span class=\"_ _13\"></span>utile<span class=\"_ _43\"> </span>indefinita e delle altre attivit\u00e0 nette iscritte in relazione alle aggregazioni aziendali.<span class=\"_ _43\"> </span>Il <span class=\"_ _11\"> </span>test <span class=\"_ _f\"> </span>di <span class=\"_ _11\"> </span>impairment <span class=\"_ _11\"> </span>al <span class=\"_ _f\"> </span>31 <span class=\"_ _11\"> </span>dicembre <span class=\"_ _f\"> </span><span class=\"ls7\">202</span>4<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _a\"> </span>rif<span class=\"_ _0\"></span>erito <span class=\"_ _11\"> </span>alle <span class=\"_ _11\"> </span>seguenti <span class=\"_ _f\"> </span>specifiche <span class=\"_ _11\"> </span><span class=\"ff6\">Cash<span class=\"_ _43\"> </span></span>Generating <span class=\"_ _c\"> </span>Unit<span class=\"ff1\">  (CGU)<span class=\"_ _43\"> </span></span>21<span class=\"_ _43\"> </span>: <span class=\"_ _15\"> </span>(i) <span class=\"_ _c\"> </span>Gervasoni;  (ii) <span class=\"_ _c\"> </span>Meridiani; <span class=\"_ _15\"> </span>(iii) <span class=\"_ _c\"> </span>Cenacchi  In<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ernational; <span class=\"_ _c\"> </span>(iv)<span class=\"_ _43\"> </span>Davide <span class=\"_ _1a\"></span>Groppi; <span class=\"_ _1a\"></span>(v) <span class=\"_ _1a\"></span>Saba<span class=\"_ _0\"></span> <span class=\"_ _1a\"></span>Italia; <span class=\"_ _1a\"></span>(vi) <span class=\"_ _1a\"></span>Modar; <span class=\"_ _1b\"></span>(vii) <span class=\"_ _13\"></span>Flexalighting; <span class=\"_ _1b\"></span>(viii) <span class=\"_ _13\"></span>Gamma <span class=\"_ _1a\"></span>Arr<span class=\"_ _0\"></span>edamenti<span class=\"_ _43\"> </span>International; <span class=\"_ _b\"></span>(i<span class=\"_ _0\"></span>x) <span class=\"_ _b\"></span>Cubo <span class=\"_ _13\"></span>Design; <span class=\"_ _1a\"></span>(x) <span class=\"_ _b\"></span>Axo <span class=\"_ _13\"></span>Light<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>(xi) <span class=\"_ _13\"></span>Turri, <span class=\"_ _13\"></span>e, <span class=\"_ _13\"></span>infine, <span class=\"_ _13\"></span>della <span class=\"_ _b\"></span>stessa <span class=\"_ _1a\"></span>Dexelance<span class=\"_ _43\"> </span>S.p.A., <span class=\"_ _0\"></span>ten<span class=\"ls10\">uto</span> conto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>investito nell<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>controllate <span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>risultati di <span class=\"_ _0\"></span>quest<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ultima,<span class=\"_ _43\"> </span>nel suo ruolo di gestione strategica, coordinamento e controllo del G<span class=\"_ _2\"></span>ruppo<span class=\"_ _0\"></span>.<span class=\"_ _43\"> </span>Il <span class=\"_ _6\"></span>piano <span class=\"_ _2\"></span>industriale <span class=\"_ _6\"></span><span class=\"ff5 ls9\">(\u201c<span class=\"ff6 ls0\">business <span class=\"_ _6\"></span>plan<span class=\"ff5\">\u201d) <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tilizzato <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>fini <span class=\"_ _2\"></span>dell\u2019<span class=\"ff1\">impairment <span class=\"_ _6\"></span>test, <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>cui s<span class=\"_ _6\"></span>on<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>stati<span class=\"_ _43\"> </span></span></span></span></span>ricavati <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>flussi <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>cassa <span class=\"_ _c\"> </span>oggetto <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>attualizzazione, <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _c\"> </span>stato <span class=\"_ _c\"> </span>approvato <span class=\"_ _c\"> </span>dal <span class=\"_ _c\"> </span>Consiglio <span class=\"_ _c\"> </span>di<span class=\"_ _43\"> </span>Amministrazione <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>data <span class=\"_ _13\"></span><span class=\"ls7\">29</span> <span class=\"_ _b\"></span>gennaio <span class=\"_ _b\"></span>2025. <span class=\"_ _13\"></span>Il <span class=\"_ _b\"></span>set <span class=\"_ _b\"></span>documentale <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _b\"></span>dell<span class=\"ff5\">\u2019</span>impairment<span class=\"_ _43\"> </span>test \u00e8<span class=\"_ _2\"></span> costi<span class=\"_ _2\"></span>tuito dalla <span class=\"_ _6\"></span>situazione patrimonia<span class=\"_ _2\"></span>le-finanziaria consolidata <span class=\"_ _6\"></span>al 31 <span class=\"_ _6\"></span>dicemb<span class=\"_ _0\"></span>re 2<span class=\"_ _2\"></span>024<span class=\"_ _43\"> </span>e <span class=\"_ _13\"></span>dal <span class=\"_ _1a\"></span>piano <span class=\"_ _13\"></span>economico<span class=\"_ _0\"></span>-finanziario <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>periodo <span class=\"_ _13\"></span>202<span class=\"_ _0\"></span>5-<span class=\"ls7\">202</span>7, <span class=\"_ _13\"></span>dai <span class=\"_ _13\"></span>quali <span class=\"_ _1a\"></span>sono <span class=\"_ _13\"></span>stati <span class=\"_ _1a\"></span>ricavati <span class=\"_ _13\"></span>i<span class=\"_ _43\"> </span>flussi di cassa espliciti oggetto di attualizzazione.<span class=\"_ _43\"> </span>Il business plan e la relativa <span class=\"ff6\">strategy review</span> sono stati predisposti dal management e<span class=\"_ _43\"> </span>i)<span class=\"ff7\"> <span class=\"_ _32\"> </span></span>le <span class=\"_ _18\"> </span>relative <span class=\"_ _18\"> </span>assunz<span class=\"_ _0\"></span>ioni <span class=\"_ _18\"> </span>risultano <span class=\"_ _18\"> </span>coerenti <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>i <span class=\"_ _18\"> </span>risultati <span class=\"_ _18\"> </span>effettivi <span class=\"_ _18\"> </span>passati <span class=\"_ _18\"> </span>e<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>la<span class=\"_ _43\"> </span>performance del Gruppo <span class=\"lsf\">al</span>l<span class=\"ff5\">\u2019</span>andamento storico del mercato di riferimento;<span class=\"_ _43\"> </span>ii)<span class=\"ff7\"> <span class=\"_ _2e\"> </span></span>gli <span class=\"_ _0\"></span>obiettivi del piano risultano allineati rispet<span class=\"_ _2\"></span>to all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attuale andamento.<span class=\"_ _43\"> </span>La <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>recuperabile del <span class=\"_ _0\"></span>gruppo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>analisi <span class=\"_ _0\"></span>\u00e8 stat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condotta<span class=\"_ _43\"> </span>secondo la noz<span class=\"_ _0\"></span>ione del valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso. Per valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso di un gruppo d<span class=\"_ _0\"></span>i attivit\u00e0 si intende il<span class=\"_ _43\"> </span>valore attuale <span class=\"_ _2\"></span>dei flussi fi<span class=\"_ _2\"></span>nanziari futuri, in <span class=\"_ _2\"></span>entrata e <span class=\"_ _2\"></span>in uscita, c<span class=\"_ _2\"></span>he si <span class=\"_ _2\"></span>prevede deriveranno<span class=\"_ _43\"> </span>dall<span class=\"ff5\">\u2019</span>uso <span class=\"_ _10\"> </span>continuativo <span class=\"_ _f\"> </span>del <span class=\"_ _10\"> </span>gruppo <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>attivit\u00e0, <span class=\"_ _10\"> </span>scontati <span class=\"_ _f\"> </span>a <span class=\"_ _10\"> </span>un <span class=\"_ _f\"> </span>t<span class=\"_ _0\"></span>asso <span class=\"_ _f\"> </span>di <span class=\"_ _10\"> </span>attualizzazione<span class=\"_ _43\"> </span>appropriato che ri<span class=\"_ _2\"></span>fletta le <span class=\"_ _2\"></span>stime correnti d<span class=\"_ _2\"></span>el mercato circa <span class=\"_ _2\"></span>il valore <span class=\"_ _2\"></span>temporale del <span class=\"_ _2\"></span>denaro<span class=\"_ _43\"> </span>e i rischi specifici del gruppo di attivit\u00e0 in oggetto.<span class=\"_ _43\"> </span>Per <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>stima <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>d<span class=\"ff5\">\u2019</span>uso <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>Consiglio <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>Amministrazione <span class=\"_ _b\"></span>ha <span class=\"_ _0\"></span>utilizzato <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>cassa<span class=\"_ _43\"> </span>espliciti <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>piani <span class=\"_ _1b\"></span>economico-f<span class=\"_ _0\"></span>inanziari <span class=\"_ _1a\"></span>20<span class=\"_ _0\"></span>25-<span class=\"ls1a\">202</span>7; <span class=\"_ _1b\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>inoltre <span class=\"_ _1b\"></span>considerato <span class=\"_ _1b\"></span>un <span class=\"_ _1b\"></span>orizzonte<span class=\"_ _43\"> </span>temporale indefinito per la stima del valore termi<span class=\"_ _2\"></span>nale della singola CGU.<span class=\"_ _43\"> </span>Il metodo app<span class=\"_ _0\"></span>licato 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=\"ff6\">Discounted<span class=\"_ _43\"> </span></span>Cash <span class=\"_ _b\"></span>Flow<span class=\"ff1\"> <span class=\"_ _13\"></span><span class=\"ff5\">(\u201cDCF\u201d) <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>capitale <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>vestito <span class=\"_ _b\"></span>(\u201c<span class=\"_ _0\"></span></span></span>Ent<span class=\"_ _0\"></span>erprise <span class=\"_ _b\"></span>Value<span class=\"ff5\">\u201d) <span class=\"_ _13\"></span>come <span class=\"_ _13\"></span>il<span class=\"_ _43\"> </span></span>valore <span class=\"_ _1b\"></span>attuale <span class=\"_ _1a\"></span>dei <span class=\"_ _1b\"></span>suoi <span class=\"_ _1a\"></span>flussi <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>cassa <span class=\"_ _1a\"></span>op<span class=\"_ _0\"></span>erativi <span class=\"_ _1a\"></span>futuri, <span class=\"_ _1b\"></span>scontati <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>un <span class=\"_ _1b\"></span>tasso <span class=\"_ _1b\"></span>pari <span class=\"_ _1a\"></span>al <span class=\"_ _1b\"></span>costo<span class=\"_ _43\"> </span>medio ponderato del capitale (\u201cWACC\u201d).<span class=\"_ _43\"> </span>Le <span class=\"_ _35\"> </span>assunzioni<span class=\"_ _2\"></span> <span class=\"_ _2d\"> </span>ut<span class=\"_ _0\"></span>ilizzate <span class=\"_ _1c\"> </span>per <span class=\"_ _35\"> </span>ciascuna <span class=\"_ _2d\"> </span>CGU <span class=\"_ _2d\"> </span>sono <span class=\"_ _35\"> </span>illustrate <span class=\"_ _2d\"> </span>successivamente <span class=\"_ _2d\"> </span>e<span class=\"_ _43\"> </span>metodologicamente <span class=\"_ _1c\"> </span>non <span class=\"_ _1c\"> </span>si <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>iscostano <span class=\"_ _1c\"> </span>da <span class=\"_ _1c\"> </span>quelle <span class=\"_ _1c\"> </span>utilizzate <span class=\"_ _1c\"> </span>i<span class=\"_ _2\"></span>n <span class=\"_ _1c\"> </span>occasione <span class=\"_ _1c\"> </span>della<span class=\"_ _43\"> </span>predisposizione del bilancio annuale al 31 d<span class=\"_ _0\"></span>icembre 2023, riflettendo comunque i diversi<span class=\"_ _43\"> </span>risultati <span class=\"_ _11\"> </span>previsti <span class=\"_ _11\"> </span>dal <span class=\"_ _f\"> </span>nuovo <span class=\"_ _f\"> </span>piano <span class=\"_ _11\"> </span>approvato <span class=\"_ _11\"> </span>dal <span class=\"_ _f\"> </span>Consiglio <span class=\"_ _11\"> </span>di <span class=\"_ _f\"> </span>Amministrazione <span class=\"_ _11\"> </span>della<span class=\"_ _43\"> </span>Controllante, <span class=\"_ _13\"></span>nonch\u00e9 <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>aggiornamento <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>variabili <span class=\"_ _b\"></span>utilizzate <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>determinazione<span class=\"_ _43\"> </span>del WACC e del tasso di crescita <span class=\"ff6\">g</span>.<span class=\"_ _43\"> </span>Il<span class=\"ls0\">  Consiglio <span class=\"_ _15\"> </span>di  Amminist<span class=\"_ _2\"></span>razione,  supportato <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>questo  anche<span class=\"_ _2\"></span>  da <span class=\"_ _15\"> </span>un  report <span class=\"_ _15\"> </span>valutativo<span class=\"_ _43\"> </span></span>rilasciato <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>terzo <span class=\"_ _17\"> </span>esperto <span class=\"_ _17\"> </span>indipendente<span class=\"_ _0\"></span>, <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>ha <span class=\"_ _17\"> </span>identificato <span class=\"_ _17\"> </span>perdite <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>per<span class=\"_ _43\"> </span>nessuna CGU del Gruppo.<span class=\"_ _43\"> </span>Si <span class=\"_ _1b\"></span>rip<span class=\"_ _0\"></span>orta <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>seguito <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>dettaglio <span class=\"_ _17\"> </span>del <span class=\"_ _1b\"></span>calcolo <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1b\"></span>WACC <span class=\"_ _c\"> </span>utilizzato <span class=\"_ _17\"> </span>in <span class=\"_ _1b\"></span>ciascuna <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>CGU<span class=\"_ _43\"> </span>oggetto di analisi:<span class=\"_ _43\"> </span><div class=\"gs7\"><table class=\"s w2fa h18b\" id=\"_0c6b31b5-453e-46d2-bd5c-25f6af269145\"><tr><td></td><td></td><td></td><td class=\"c x236 yf03 w2fb h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saba</div></td><td class=\"c x237 yf04 w2fc h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Gamma<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x238 yf03 w2fd h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Davide<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x239 yf03 w2fe h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Axo<span class=\"_ _43\"> </span></div></td><td class=\"c x23a yf03 w2ff h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x23b yf03 w300 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cu<span class=\"_ _43\"> </span>bo<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x23c yf05 w1c4 h2b\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni </div></td><td class=\"c x23d yf05 we8 h2b\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani<span class=\"_ _43\"> </span> </div></td><td class=\"c x236 yf06 w301 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Italia</div></td><td class=\"c x23f yf08 w302 h18d\"><div class=\"t m0 x190 h12 yf07 ff1 fs9 fc1 sc0 ls0 ws0\">Arred.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x23e h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Int.<span class=\"_ _43\"> </span> </div></td><td class=\"c x240 yf05 w1c6 h2b\"><div class=\"t m0 x72 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Turri<span class=\"_ _43\"> </span> </div></td><td class=\"c x238 yf06 w303 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Groppi<span class=\"_ _43\"> </span></div></td><td class=\"c x241 yf05 w1c7 h2b\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting<span class=\"_ _43\"> </span> </div></td><td class=\"c x242 yf06 w304 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Light<span class=\"_ _43\"> </span></div></td><td class=\"c x243 yf06 w305 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Int.<span class=\"_ _43\"> </span></div></td><td class=\"c x244 yf05 w1c5 h2b\"><div class=\"t m0 x3a h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Modar<span class=\"_ _43\"> </span> </div></td><td class=\"c x245 yf06 w306 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Des<span class=\"_ _43\"> </span>ign<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x246 yf09 w1c3 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Costo del debito lordo </div></td><td class=\"c x23c yf09 w1c4 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x23d yf09 we8 hb6\"><div class=\"t m0 x45 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x247 yf09 w1c5 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x248 yf09 w1c5 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x240 yf09 w1c6 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x249 yf09 w1c5 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31%<span class=\"_ _43\"> </span> </div></td><td class=\"c x241 yf09 w1c7 hb6\"><div class=\"t m0 x68 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x24a yf09 w1c5 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x24b yf09 w1c8 hb6\"><div class=\"t m0 x47 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x244 yf09 w1c5 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x24c yf09 w1c5 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,3<span class=\"_ _43\"> </span>1% </div></td></tr><tr><td class=\"c x246 yf0a w1c3 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Aliquota fiscale<span class=\"_ _43\"> </span> </div></td><td class=\"c x23c yf0a w1c4 hb6\"><div class=\"t m0 x5c h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x23d yf0a we8 hb6\"><div class=\"t m0 x73 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x247 yf0a w1c5 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x248 yf0a w1c5 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x240 yf0a w1c6 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x249 yf0a w1c5 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x241 yf0a w1c7 hb6\"><div class=\"t m0 x65 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x24a yf0a w1c5 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x24b yf0a w1c8 hb6\"><div class=\"t m0 x72 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x244 yf0a w1c5 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x24c yf0a w1c5 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,0<span class=\"_ _43\"> </span>0% </div></td></tr><tr><td class=\"c x246 yf0b w1c3 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Costo del debito (Kd) </div></td><td class=\"c x23c yf0b w1c4 hb6\"><div class=\"t m0 x48 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x23d yf0b we8 hb6\"><div class=\"t m0 x45 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x247 yf0b w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x248 yf0b w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x240 yf0b w1c6 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x249 yf0b w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28%<span class=\"_ _43\"> </span> </div></td><td class=\"c x241 yf0b w1c7 hb6\"><div class=\"t m0 x68 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x24a yf0b w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x24b yf0b w1c8 hb6\"><div class=\"t m0 x47 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x244 yf0b w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x24c yf0b w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,2<span class=\"_ _43\"> </span>8% </div></td></tr><tr><td class=\"c x246 yf0c w1c3 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Tasso Risk Free<span class=\"_ _43\"> </span> </div></td><td class=\"c x23c yf0c w1c4 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,54% </div></td><td class=\"c x23d yf0c we8 hb6\"><div class=\"t m0 x45 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,59% </div></td><td class=\"c x247 yf0c w1c5 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,37% </div></td><td class=\"c x248 yf0c w1c5 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,95% </div></td><td class=\"c x240 yf0c w1c6 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">5,66% </div></td><td class=\"c x249 yf0c w1c5 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">4,20%<span class=\"_ _43\"> </span> </div></td><td class=\"c x241 yf0c w1c7 hb6\"><div class=\"t m0 x68 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,15% </div></td><td class=\"c x24a yf0c w1c5 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,68% </div></td><td class=\"c x24b yf0c w1c8 hb6\"><div class=\"t m0 x47 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,68% </div></td><td class=\"c x244 yf0c w1c5 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,87% </div></td><td class=\"c x24c yf0c w1c5 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,4<span class=\"_ _43\"> </span>7% </div></td></tr><tr><td class=\"c x191 yf0d w307 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Premio per il rischio<span class=\"_ _43\"> </span></div></td><td class=\"c x23c yf0e w1c4 h29\"><div class=\"t m0 x46 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x23d yf0e we8 h29\"><div class=\"t m0 x45 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x247 yf0e w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x248 yf0e w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x240 yf0e w1c6 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x249 yf0e w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50%<span class=\"_ _43\"> </span> </div></td><td class=\"c x241 yf0e w1c7 h29\"><div class=\"t m0 x68 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x24a yf0e w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x24b yf0e w1c8 h29\"><div class=\"t m0 x47 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x244 yf0e w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x24c yf0e w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,5<span class=\"_ _43\"> </span>0% </div></td></tr><tr><td class=\"c x191 yf0f w308 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">azionario di mercato<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x246 yf10 w1c3 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Beta unlevered </div></td><td class=\"c x23c yf10 w1c4 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x23d yf10 we8 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x247 yf10 w1c5 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x248 yf10 w1c5 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x240 yf10 w1c6 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x249 yf10 w1c5 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x241 yf10 w1c7 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24a yf10 w1c5 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24b yf10 w1c8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x244 yf10 w1c5 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24c yf10 w1c5 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\"></span><span class=\"ls0\">0<span class=\"_ _43\"> </span></span><span class=\"ls0\">,87</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x246 yf11 w1c3 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">D/E Target </div></td><td class=\"c x23c yf11 w1c4 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x23d yf11 we8 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x247 yf11 w1c5 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x248 yf11 w1c5 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x240 yf11 w1c6 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x249 yf11 w1c5 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x241 yf11 w1c7 hb9\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24a yf11 w1c5 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24b yf11 w1c8 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x244 yf11 w1c5 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24c yf11 w1c5 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\"></span><span class=\"ls0\">0<span class=\"_ _43\"> </span></span><span class=\"ls0\">,43</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x246 yf12 w1c3 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Aliquota fiscale<span class=\"_ _43\"> </span> </div></td><td class=\"c x23c yf12 w1c4 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x23d yf12 we8 hb6\"><div class=\"t m0 x73 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x247 yf12 w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x248 yf12 w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x240 yf12 w1c6 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x249 yf12 w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x241 yf12 w1c7 hb6\"><div class=\"t m0 x65 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x24a yf12 w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x24b yf12 w1c8 hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x244 yf12 w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x24c yf12 w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,0<span class=\"_ _43\"> </span>0% </div></td></tr><tr><td class=\"c x246 yf13 w1c3 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls0 ws0\">Relevered Beta </div></td><td class=\"c x23c yf13 w1c4 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x23d yf13 we8 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x247 yf13 w1c5 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x248 yf13 w1c5 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x240 yf13 w1c6 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x249 yf13 w1c5 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x241 yf13 w1c7 hbe\"><div class=\"t m0 x73 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24a yf13 w1c5 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24b yf13 w1c8 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x244 yf13 w1c5 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24c yf13 w1c5 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\"></span><span class=\"ls0\">1<span class=\"_ _43\"> </span></span><span class=\"ls0\">,15</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yf14 w307 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Premio per il rischio<span class=\"_ _43\"> </span></div></td><td class=\"c x23c yf15 w1c4 h29\"><div class=\"t m0 x46 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x23d yf15 we8 h29\"><div class=\"t m0 x45 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x247 yf15 w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x248 yf15 w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x240 yf15 w1c6 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x249 yf15 w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91%<span class=\"_ _43\"> </span> </div></td><td class=\"c x241 yf15 w1c7 h29\"><div class=\"t m0 x68 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x24a yf15 w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x24b yf15 w1c8 h29\"><div class=\"t m0 x47 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x244 yf15 w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x24c yf15 w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,9<span class=\"_ _43\"> </span>1% </div></td></tr><tr><td class=\"c x191 yf16 w309 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">addizionale<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x191 yf17 w30a h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Rischio di<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x24b yf18 w1c8 h29\"><div class=\"t m0 x47 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">0,75% </div></td><td class=\"c x244 yf18 w1c5 h29\"><div class=\"t m0 x56 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">0,25%<span class=\"_ _43\"> </span> </div></td><td></td></tr><tr><td class=\"c x191 yf19 w30b h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">concentrazione<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x191 yf1a w30c h183\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Costo del capitale<span class=\"_ _43\"> </span></div></td><td class=\"c x23c yf1b w1c4 h8a\"><div class=\"t m0 x5c h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">12,80% </div></td><td class=\"c x23d yf1b we8 h8a\"><div class=\"t m0 x57 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">12,85% </div></td><td class=\"c x247 yf1b w1c5 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">12,63% </div></td><td class=\"c x248 yf1b w1c5 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">13,21% </div></td><td class=\"c x240 yf1b w1c6 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">14,92% </div></td><td class=\"c x249 yf1b w1c5 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">13,46% </div></td><td class=\"c x241 yf1b w1c7 h8a\"><div class=\"t m0 x65 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">12,41% </div></td><td class=\"c x24a yf1b w1c5 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">12,94% </div></td><td class=\"c x24b yf1b w1c8 h8a\"><div class=\"t m0 x72 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">13,69% </div></td><td class=\"c x244 yf1b w1c5 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">13,38% </div></td><td class=\"c x24c yf1b w1c5 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">12,7<span class=\"_ _43\"> </span>3% </div></td></tr><tr><td class=\"c x191 yf1c w30d h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">proprio (Ke)<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x246 yf1d w1c3 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">E/(E+D)<span class=\"_ _43\"> </span> </div></td><td class=\"c x23c yf1d w1c4 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x23d yf1d we8 hb6\"><div class=\"t m0 x73 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x247 yf1d w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x248 yf1d w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x240 yf1d w1c6 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x249 yf1d w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x241 yf1d w1c7 hb6\"><div class=\"t m0 x65 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x24a yf1d w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x24b yf1d w1c8 hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x244 yf1d w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x24c yf1d w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,1<span class=\"_ _43\"> </span>7% </div></td></tr><tr><td class=\"c x246 yf1e w1c3 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">D/(E+D)<span class=\"_ _43\"> </span> </div></td><td class=\"c x23c yf1e w1c4 hb9\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x23d yf1e we8 hb9\"><div class=\"t m0 x73 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x247 yf1e w1c5 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x248 yf1e w1c5 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x240 yf1e w1c6 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x249 yf1e w1c5 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x241 yf1e w1c7 hb9\"><div class=\"t m0 x65 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x24a yf1e w1c5 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x24b yf1e w1c8 hb9\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x244 yf1e w1c5 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x24c yf1e w1c5 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,8<span class=\"_ _43\"> </span>3% </div></td></tr><tr><td class=\"c x246 yf1f w1c3 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">WACC<span class=\"_ _43\"> </span> </div></td><td class=\"c x23c yf1f w1c4 hb6\"><div class=\"t m0 x48 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">9,96% </div></td><td class=\"c x23d yf1f we8 hb6\"><div class=\"t m0 x45 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">9,99% </div></td><td class=\"c x247 yf1f w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">9,84% </div></td><td class=\"c x248 yf1f w1c5 hb6\"><div class=\"t m0 xa7 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">10,24% </div></td><td class=\"c x240 yf1f w1c6 hb6\"><div class=\"t m0 xa7 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">11,44% </div></td><td class=\"c x249 yf1f w1c5 hb6\"><div class=\"t m0 xa7 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">10,42%<span class=\"_ _43\"> </span> </div></td><td class=\"c x241 yf1f w1c7 hb6\"><div class=\"t m0 x68 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">9,68% </div></td><td class=\"c x24a yf1f w1c5 hb6\"><div class=\"t m0 xa7 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">10,05% </div></td><td class=\"c x24b yf1f w1c8 hb6\"><div class=\"t m0 x72 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">10,58% </div></td><td class=\"c x244 yf1f w1c5 hb6\"><div class=\"t m0 xa7 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">10,36% </div></td><td class=\"c x24c yf1f w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">9,9<span class=\"_ _43\"> </span>1% </div></td></tr></table></div><div class=\"c w2 h0 gs17\"><div class=\"t m0 x6 ha y6d ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 ha yb7 ff1 fs4 fc1 sc0 ls0 ws0\">Diversamente <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>cedente <span class=\"_ _b\"></span>esercizio, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>predisp<span class=\"_ _0\"></span>osizione <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment <span class=\"_ _13\"></span>ai<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha yb8 ff1 fs4 fc1 sc0 ls0 ws0\">fini d<span class=\"_ _2\"></span>el bila<span class=\"_ _2\"></span>ncio consolida<span class=\"_ _2\"></span>to chiuso <span class=\"_ _6\"></span>al 31<span class=\"_ _2\"></span> dicembre<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2024, il <span class=\"_ _6\"></span>management <span class=\"_ _2\"></span>ha individuato <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>n<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y94b ff1 fs4 fc1 sc0 ls0 ws0\">WACC <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _6\"></span>ciascuna <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>CGU, <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>tabella <span class=\"_ _6\"></span>precedentemente <span class=\"_ _6\"></span>riportata. <span class=\"_ _6\"></span>\u00c8 <span class=\"_ _6\"></span>stato <span class=\"_ _6\"></span>inoltre<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y94c ff5 fs4 fc1 sc0 ls0 ws0\">preventivamente <span class=\"_ _b\"></span>valutato <span class=\"_ _b\"></span>l\u2019imp<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>tali <span class=\"_ _b\"></span>modifiche <span class=\"_ _b\"></span>sull\u2019<span class=\"_ _0\"></span><span class=\"ff1\">esercizio <span class=\"_ _b\"></span>al <span class=\"_ _13\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2023,<span class=\"_ _43\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x6 ha y94d ff1 fs4 fc1 sc0 ls0 ws0\">dal <span class=\"_ _13\"></span>quale <span class=\"_ _13\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>emerse <span class=\"_ _b\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _13\"></span>significative <span class=\"_ _13\"></span>rispetto <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>risu<span class=\"_ _0\"></span>ltati <span class=\"_ _b\"></span>ottenuti <span class=\"_ _1a\"></span>in <span class=\"_ _13\"></span>quella<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y94e ff1 fs4 fc1 sc0 ls0 ws0\">sede.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y94f ff1 fs4 fc1 sc0 ls0 ws0\">Il <span class=\"_ _1a\"></span>tasso <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>attualizzazione <span class=\"_ _1a\"></span>utilizzato <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>scontare <span class=\"_ _1a\"></span>i <span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>cassa <span class=\"_ _1a\"></span>futuri <span class=\"_ _1a\"></span>esprime <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>costo<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y950 ff1 fs4 fc1 sc0 ls0 ws0\">medio ponderato <span class=\"_ _0\"></span>del capitale (WACC) post<span class=\"_ _0\"></span>-tax ed <span class=\"_ _0\"></span>\u00e8 stato determinato utilizzando: <span class=\"_ _0\"></span>i tassi<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y951 ff1 fs4 fc1 sc0 ls0 ws0\">free-risk <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>livello <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>CGU <span class=\"_ _1b\"></span>determinati <span class=\"_ _1a\"></span>come <span class=\"_ _1b\"></span>tasso <span class=\"_ _1b\"></span>medio <span class=\"_ _1a\"></span>ponderato <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>rendimenti <span class=\"_ _1b\"></span>dei<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha ybf ff6 fs4 fc1 sc0 ls0 ws0\">government bond<span class=\"ff1\"> <span class=\"_ _0\"></span>decennali <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi realizzati d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ciascuna CGU <span class=\"_ _0\"></span>nei p<span class=\"_ _0\"></span>aesi in cu<span class=\"_ _0\"></span>i opera,<span class=\"_ _43\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x6 ha yc0 ff1 fs4 fc1 sc0 ls0 ws0\">il <span class=\"_ _0\"></span>Beta, <span class=\"_ _0\"></span>il premio <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span><span class=\"ff6\">Equity Risk <span class=\"_ _0\"></span>Premium</span>) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>del d<span class=\"_ _0\"></span>ebito. Per <span class=\"_ _0\"></span>le<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha yc1 ff1 fs4 fc1 sc0 ls0 ws0\">CGU <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>ricavi <span class=\"_ _0\"></span>generati <span class=\"_ _0\"></span>in <span class=\"_ _b\"></span>misura <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>50% <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ingolo <span class=\"_ _0\"></span>cliente, <span class=\"_ _0\"></span>come <span class=\"_ _b\"></span>Modar <span class=\"_ _b\"></span>e<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y952 ff1 fs4 fc1 sc0 ls0 ws0\">Cenacchi <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>stato i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>oltre <span class=\"_ _6\"></span>introdotto <span class=\"_ _6\"></span>un <span class=\"ff6\">Concentration <span class=\"_ _6\"></span>risk<span class=\"ff1\">, <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _6\"></span>di ra<span class=\"_ _2\"></span>ppresentare <span class=\"_ _6\"></span>il risc<span class=\"_ _2\"></span>hio<span class=\"_ _43\"> </span></span></span><span class=\"ff6\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x6 h9 y953 ff1 fs4 fc1 sc0 ls0 ws0\">di <span class=\"_ _6\"></span>concentrazione <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>clientela.<span class=\"ff4\"> <span class=\"_ _7\"></span><span class=\"ff1\">In<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>funzione <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>questa <span class=\"_ _6\"></span>considerazione, <span class=\"_ _6\"></span>il <span class=\"ff6\">ri<span class=\"_ _2\"></span>sk <span class=\"_ _6\"></span>free<span class=\"ff1\"> <span class=\"_ _2\"></span>in <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>uesti<span class=\"_ _43\"> </span></span></span></span></span><span class=\"ff4\"><span class=\"ff1\"><span class=\"ff6\"><span class=\"ff1\"> </span></span></span></span></div></div>casi <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>stato <span class=\"_ _b\"></span>calcolato <span class=\"_ _13\"></span>ponderando <span class=\"_ _b\"></span>lo <span class=\"_ _13\"></span>spaccato <span class=\"_ _b\"></span>geografico <span class=\"_ _b\"></span>dei <span class=\"_ _13\"></span>ricavi <span class=\"_ _b\"></span>propri <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>cliente <span class=\"_ _b\"></span>da<span class=\"_ _43\"> </span>cui la concentrazione deriva.<span class=\"_ _43\"> </span>Anche <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tasso <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>crescita <span class=\"_ _b\"></span>(<span class=\"ff6 ls3c\">g <span class=\"_ _0\"></span><span class=\"ls0\">rate<span class=\"_ _0\"></span></span></span>), <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Consiglio <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>Amministrazione<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il<span class=\"_ _43\"> </span>supporto <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>consulente <span class=\"_ _17\"> </span>esterno<span class=\"_ _0\"></span>, <span class=\"_ _1b\"></span>ha <span class=\"_ _17\"> </span>utilizzato <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>tasso <span class=\"_ _c\"> </span>differenziato <span class=\"_ _1b\"></span>per <span class=\"_ _17\"> </span>singola <span class=\"_ _17\"> </span>CGU<span class=\"_ _43\"> </span>coerentemente <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>Paesi <span class=\"_ _17\"> </span>principali <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>cui <span class=\"_ _c\"> </span>ciascuna <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>opera<span class=\"_ _0\"></span>.<span class=\"ff4\"> <span class=\"_ _17\"></span></span>Anche <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>questa<span class=\"_ _43\"> </span>variabile <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>stato <span class=\"_ _1b\"></span>preventivamente <span class=\"_ _1b\"></span>valutato <span class=\"_ _1b\"></span>l\u2019impatto <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>modifica <span class=\"_ _1b\"></span>sull\u2019esercizio <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>31<span class=\"_ _43\"> </span>dicembre <span class=\"_ _17\"> </span>2023, <span class=\"_ _17\"> </span>dal <span class=\"_ _17\"> </span>quale <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>emerse <span class=\"_ _17\"> </span>variazioni <span class=\"_ _17\"> </span>significative <span class=\"_ _1b\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _1b\"></span>ai <span class=\"_ _c\"> </span>risultati<span class=\"_ _43\"> </span>ottenuti in quella sede.<span class=\"_ _43\"> </span>Si <span class=\"_ _13\"></span>rip<span class=\"_ _0\"></span>orta <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>seguito <span class=\"_ _1a\"></span>la <span class=\"_ _13\"></span>sintesi <span class=\"_ _1a\"></span>delle <span class=\"_ _13\"></span>risu<span class=\"_ _0\"></span>ltanze <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>test <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>\u2019impairment <span class=\"_ _13\"></span>per <span class=\"_ _1a\"></span>le <span class=\"_ _13\"></span>singole <span class=\"_ _1a\"></span>CGU<span class=\"_ _43\"> </span>anche <span class=\"_ _17\"> </span>considerando <span class=\"_ _17\"> </span><span class=\"ff5\">gli <span class=\"_ _17\"> </span>effetti <span class=\"_ _17\"> </span>derivanti <span class=\"_ _17\"> </span>dall\u2019attualizzazione <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _1b\"></span>flussi <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>cassa <span class=\"_ _17\"> </span>negativi<span class=\"_ _43\"> </span></span>della H<span class=\"_ _2\"></span>olding <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>suo <span class=\"_ _6\"></span>ruolo di <span class=\"_ _6\"></span>gestione <span class=\"_ _2\"></span>strategica, <span class=\"_ _2\"></span>coordinamento <span class=\"_ _6\"></span>e controllo<span class=\"_ _43\"> </span>del Gruppo (<span class=\"ff6\">corporate asset</span>):<table class=\"s w30e h18e\" id=\"_58b424ab-c1db-40cd-856c-27aabc231e63\"><tr><td></td><td class=\"c x24d yf20 w30f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Enterprise</div></td><td class=\"c x24e yf21 w310 h18f\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Capitale<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x24f yf22 w311 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">value<span class=\"_ _43\"> </span></div></td><td class=\"c x250 yf23 w312 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">investito<span class=\"_ _43\"> </span></div></td><td class=\"c x251 yf24 w102 h21\"><div class=\"t m0 x62 h12 y143 ff1 fs9 fc1 sc0 ls0 ws0\">Headroom </div></td></tr><tr><td class=\"c x1dc yf24 w154 h21\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls0 ws0\">CGU </div></td><td></td><td class=\"c x252 yf25 w313 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">netto<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x1dc yf26 w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni </div></td><td class=\"c x253 yf26 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">67.977 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf26 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">30.798 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf26 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">37.179 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf27 w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani  </div></td><td class=\"c x253 yf27 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">36.260 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf27 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">20.953 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf27 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.307 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf28 w154 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Saba Italia </div></td><td class=\"c x253 yf28 w10c hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.724 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf28 w103 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.616 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf28 w102 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">17.108 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf29 w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti Int. </div></td><td class=\"c x253 yf29 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">37.474 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf29 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">24.575 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf29 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.899 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2a w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Turri </div></td><td class=\"c x253 yf2a w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">46.021 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2a w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">43.961 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2a w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.060 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2b w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Davide Groppi </div></td><td class=\"c x253 yf2b w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">38.848 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2b w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.835 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2b w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">26.013 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2c w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting </div></td><td class=\"c x253 yf2c w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">35.938 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2c w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">13.526 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2c w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.412 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2d w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light </div></td><td class=\"c x253 yf2d w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.655 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2d w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.070 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2d w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.585 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2e w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi Int. </div></td><td class=\"c x253 yf2e w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">73.687 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2e w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.347 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2e w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">48.340 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2f w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Modar </div></td><td class=\"c x253 yf2f w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">45.573 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2f w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.406 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2f w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">38.167 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf30 w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design </div></td><td class=\"c x253 yf30 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">87.076 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf30 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">71.578 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf30 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.498 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf31 w154 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Subtotale CGU </div></td><td class=\"c x253 yf31 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">501.233 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x254 yf31 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">264.665 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x251 yf31 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">236.568 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1dc yf32 w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Holding Dexelance </div></td><td></td><td class=\"c x254 yf32 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.434 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf32 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.434) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf33 w154 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x254 yf33 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">268.099 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x251 yf33 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">233.134 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1dc yf34 w154 h43\"><div class=\"t m0 xb5 h12 y143 ff1 fs9 fc1 sc0 ls0 ws0\">Valore recuperabile Capogruppo (in </div><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">qualit\u00e0 di <span class=\"ff6\">corporate asset</span>) </div></td><td class=\"c x253 yf34 w10c h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(37.083) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x251 yf34 w102 h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(37.083) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf35 w154 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td class=\"c x251 yf35 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">196.050 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>L\u2019<span class=\"ff6\">enterprise <span class=\"_ _17\"> </span>value<span class=\"ff1\"> <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>Holdin<span class=\"_ _0\"></span>g <span class=\"_ _17\"> </span>Capogruppo <span class=\"_ _17\"> </span>include <span class=\"_ _17\"> </span>prevalentemente <span class=\"_ _17\"> </span><span class=\"ls12\">i <span class=\"_ _c\"> </span></span>flussi <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>cassa<span class=\"_ _43\"> </span></span></span>negativi Dexelance S.p.A.<span class=\"_ _43\"> </span>L\u2019eccedenza del <span class=\"_ _0\"></span>valore recuperabile rispetto <span class=\"_ _0\"></span>a quello contabile <span class=\"_ _0\"></span>ammonta a Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span><span class=\"ff1 ls7\">23<span class=\"ls0\">6.</span>568<span class=\"_ _43\"> </span></span>migliaia  (pre-holding <span class=\"_ _15\"> </span>costs). <span class=\"_ _15\"> </span>Considerando  il <span class=\"_ _15\"> </span>valore <span class=\"_ _15\"> </span>recuperabile <span class=\"_ _15\"> </span>del  <span class=\"ff6\">corporate <span class=\"_ _15\"> </span>asset</span><span class=\"ls12\">,<span class=\"_ _43\"> </span></span>l\u2019eccedenza <span class=\"_ _11\"> </span>risulterebbe <span class=\"_ _11\"> </span><span class=\"ff1\">pari <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>Euro <span class=\"_ _11\"> </span>1<span class=\"ls1a\">96<span class=\"_ _0\"></span></span>.<span class=\"ls7\">050</span> <span class=\"_ _11\"> </span>migliaia <span class=\"_ _11\"> </span>(Euro <span class=\"_ _11\"> </span>1<span class=\"ls7\">86</span>.<span class=\"ls7\">332</span> <span class=\"_ _11\"> </span>migliaia <span class=\"_ _11\"> </span>al <span class=\"_ _f\"> </span>31<span class=\"_ _43\"> </span></span>dicembre 2023<span class=\"ls9\">).<span class=\"_ _43\"> </span></span>Si <span class=\"_ _0\"></span>riporta di <span class=\"_ _0\"></span>seguito la <span class=\"_ _0\"></span>riconciliazione <span class=\"_ _0\"></span><span class=\"ls19\">de</span>l <span class=\"_ _0\"></span>capitale investito <span class=\"_ _0\"></span>netto contabile<span class=\"_ _0\"></span>, evidenziando<span class=\"_ _43\"> </span>le componenti di attivit\u00e0 a vita utile indefinita:<div class=\"gs19\"><table class=\"s w314 h190\" id=\"_4daaee50-1e74-4253-bf96-ae6bfc42a23a\"><tr><td></td><td class=\"c x256 yf36 w315 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Valore<span class=\"_ _43\"> </span></div></td><td class=\"c x257 yf36 w315 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Valore<span class=\"_ _43\"> </span></div></td><td class=\"c x258 yf36 w316 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Totale immob.</div></td><td class=\"c x259 yf37 w317 h191\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Capitale investito<span class=\"_ _43\"> </span></div></td><td class=\"c x25a yf36 w310 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Capitale<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x25b yf38 w318 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">contabile<span class=\"_ _43\"> </span></div></td><td class=\"c x25c yf38 w318 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">contabile<span class=\"_ _43\"> </span></div></td><td class=\"c x25d yf38 w319 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immateriali a vita<span class=\"_ _43\"> </span></div></td><td class=\"c x25e yf39 w31a h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">netto escluso<span class=\"_ _43\"> </span></div></td><td class=\"c x25f yf38 w312 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">investito<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x260 yf3a w31b h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">avviamento<span class=\"_ _43\"> </span></div></td><td class=\"c x257 yf3a w31c h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">marchi<span class=\"_ _43\"> </span></div></td><td class=\"c x258 yf3a w31d h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">utile indefinita</div></td><td class=\"c x261 yf3b w31e h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">attivit\u00e0 immateriali<span class=\"_ _43\"> </span></div></td><td class=\"c x262 yf3a w313 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">netto<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x263 yf3c w1cb h113\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls0 ws0\">CGU-Holding </div></td><td></td><td></td><td></td><td class=\"c x264 yf3d w31f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">a vita utile indefinita<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x263 yf3e w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni </div></td><td class=\"c x265 yf3e w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.012 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf3e w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">13.150 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf3e w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">23.163 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf3e w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">7.635 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf3e w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">30.798 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf3f w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani  </div></td><td class=\"c x265 yf3f w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.203 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf3f w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.598 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf3f w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">12.801 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf3f w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">8.152 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf3f w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">20.953 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf40 w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Saba Italia </div></td><td class=\"c x265 yf40 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">197 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x266 yf40 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.992 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf40 w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">4.189 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf40 w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">4.428 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf40 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">8.616 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf41 w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti Int. </div></td><td class=\"c x265 yf41 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">9.193 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf41 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.956 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf41 w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">16.148 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf41 w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">8.426 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf41 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">24.575 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf42 w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Turri </div></td><td class=\"c x265 yf42 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">29.282 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf42 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.641 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf42 w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">32.923 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf42 w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">11.037 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf42 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">43.961 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf43 w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Davide Groppi  </div></td><td class=\"c x265 yf43 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.604 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf43 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf43 w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">7.065 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf43 w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">5.770 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf43 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">12.835 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf44 w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting </div></td><td class=\"c x265 yf44 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.343 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf44 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x267 yf44 w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">10.343 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf44 w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">3.184 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf44 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">13.526 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf45 w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light </div></td><td class=\"c x265 yf45 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.549 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf45 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x267 yf45 w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">3.549 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf45 w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">1.521 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf45 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">5.070 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf46 w1cb hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi Int. </div></td><td class=\"c x265 yf46 w103 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.312 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf46 w109 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x267 yf46 w1cc hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">22.312 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf46 w1cd hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">3.035 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf46 w122 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">25.347 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf47 w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Modar </div></td><td class=\"c x265 yf47 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.633 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf47 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x267 yf47 w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">8.633 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf47 w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                      <span class=\"ls0\">(1.227) </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf47 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">7.406 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf48 w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design </div></td><td class=\"c x265 yf48 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">30.483 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf48 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">20.663 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf48 w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">51.145 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf48 w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">20.432 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf48 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">71.578 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf49 w1cb hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Subtotale CGU </div></td><td class=\"c x265 yf49 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">134.811 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x266 yf49 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x267 yf49 w1cc hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"lsc\">192.272 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x268 yf49 w1cd hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"lsc\">72.394 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x269 yf49 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">264.665 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x263 yf4a w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Holding Dexelance </div></td><td></td><td></td><td class=\"c x267 yf4a w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x268 yf4a w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">3.434 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf4a w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">3.434 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf4b w1cb hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x265 yf4b w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">134.811 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x266 yf4b w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x267 yf4b w1cc hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"lsc\">192.272 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x268 yf4b w1cd hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"lsc\">75.828 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x269 yf4b w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">268.099 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table></div><div class=\"c w2 h0 gs1a\"><div class=\"t m0 x6 ha y777 ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 ha y970 ff5 fs4 fc1 sc0 ls0 ws0\">La <span class=\"_ _13\"></span>determinazione <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>d\u2019uso <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _1a\"></span>particolarmente <span class=\"_ _13\"></span>sensibile <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>seguenti <span class=\"_ _13\"></span>ipotesi: <span class=\"_ _1a\"></span>(i)<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y6d ff1 fs4 fc1 sc0 ls0 ws0\">andamento <span class=\"_ _9\"> </span>EBITDA, <span class=\"_ _a\"> </span>(ii)  t<span class=\"_ _0\"></span>asso  di <span class=\"_ _a\"> </span>sconto,  (iii) <span class=\"_ _a\"> </span>tasso <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>i  crescita <span class=\"_ _a\"> </span>(<span class=\"ff6\">g  rate</span><span class=\"ls9\">) <span class=\"_ _a\"> </span></span>utilizzato  per<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y971 ff1 fs4 fc1 sc0 ls0 ws0\">estrapolare i flussi di cassa oltre il periodo di prev<span class=\"_ _2\"></span>isione.<span class=\"_ _43\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 x6 ha y972 ff1 fs4 fc1 sc0 ls0 ws0\">Le <span class=\"_ _b\"></span>analisi <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>sensitivit\u00e0 <span class=\"_ _b\"></span>svolte <span class=\"_ _b\"></span>dalla <span class=\"_ _13\"></span>societ\u00e0 <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dicembre <span class=\"_ _13\"></span>2024 <span class=\"_ _13\"></span>confermano <span class=\"_ _b\"></span>che, <span class=\"_ _b\"></span>anche<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y973 ff1 fs4 fc1 sc0 ls0 ws0\">qualora <span class=\"_ _17\"> </span>i <span class=\"_ _c\"> </span>parametri <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>WACC <span class=\"_ _17\"> </span>e <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>crescita <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>riferimento <span class=\"_ _17\"> </span>dovessero <span class=\"_ _c\"> </span>subire<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y974 ff1 fs4 fc1 sc0 ls0 ws0\">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=\"ff1\">.<span class=\"_ _43\"> </span></span></span><span class=\"ff5\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x6 ha y975 ff5 fs4 fc1 sc0 ls0 ws0\">\u00c8 <span class=\"_ _2f\"> </span>stata <span class=\"_ _2f\"> </span>inoltre <span class=\"_ _18\"> </span>intro<span class=\"_ _0\"></span>dotta <span class=\"_ _2f\"> </span>un\u2019ulteriore <span class=\"_ _18\"> </span>analisi <span class=\"_ _2f\"> </span>di <span class=\"_ _2f\"> </span>sensitivit\u00e0 <span class=\"_ _2f\"> </span>sui <span class=\"_ _2f\"> </span>ris<span class=\"_ _2\"></span>ultati <span class=\"_ _2f\"> </span>ottenuti<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y8d0 ff1 fs4 fc1 sc0 ls0 ws0\">individuando <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>livello <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>WACC <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>EBITDA <span class=\"_ _b\"></span>che <span class=\"_ _0\"></span>determinano <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>reak<span class=\"_ _0\"></span>-even <span class=\"_ _b\"></span>(inteso <span class=\"_ _0\"></span>come<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y24 ff1 fs4 fc1 sc0 ls0 ws0\">uguaglianza <span class=\"_ _6\"></span>tra <span class=\"_ _7\"></span><span class=\"ff6\">Value <span class=\"_ _6\"></span>in <span class=\"_ _7\"></span>Use<span class=\"ff1\"> <span class=\"_ _6\"></span><span class=\"lsb\">e <span class=\"ff6 ls0\">Ca<span class=\"_ _2\"></span>rrying <span class=\"_ _7\"></span>Amount<span class=\"ff1\">). <span class=\"_ _6\"></span>Dai <span class=\"_ _6\"></span>risultati <span class=\"_ _7\"></span>ottenuti <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>parametri <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>br<span class=\"_ _0\"></span>e<span class=\"lsf\">ak</span>-<span class=\"_ _43\"> </span></span></span></span></span></span></div><div class=\"t m0 x6 ha y976 ff1 fs4 fc1 sc0 ls0 ws0\">even mostrano valori significativamente distanti da quelli di riferimento. </div><div class=\"t m0 x6 ha y977 ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h9 y978 ff4 fs4 fc1 sc0 ls0 ws0\"> <span class=\"_ _1\"> </span> </div></div><table class=\"s w320 h192\" id=\"_0e744d33-51c9-4d08-9fde-de27c02ab904\"><tr><td></td><td class=\"c x26b yf4c w321 h193\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Variazione % degli EBITDA attesi<span class=\"_ _43\"> </span></div></td><td class=\"c x26c yf4c w322 h193\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Incremento % dei tassi di attualizzazione<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x26d yf4d w323 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">sulla base dei singoli business<span class=\"_ _43\"> </span></div></td><td class=\"c x26e yf4d w324 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">(WACC) rispetto a quelli utilizzati nella<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x26f yf4e w325 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">plan che renderebbe il valore<span class=\"_ _43\"> </span></div></td><td class=\"c x270 yf4e w326 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">predisposizione del test di impairment<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x26d yf4f w327 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">recuperabile della CGU pari al<span class=\"_ _43\"> </span></div></td><td class=\"c x271 yf4f w328 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">che renderebbe il valore re<span class=\"_ _2\"></span>cuperabile<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x272 yf50 w1ce h3d\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls0 ws0\">CGU </div></td><td class=\"c x273 yf51 w329 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">suo valore contabile<span class=\"_ _43\"> </span></div></td><td class=\"c x271 yf51 w32a h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">della CGU pari al suo valore contabile<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x272 yf52 w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni </div></td><td class=\"c x274 yf52 w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-46,2% </div></td><td class=\"c x275 yf52 w1d0 hb6\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">9,40% </div></td></tr><tr><td class=\"c x272 yf53 w1ce hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani  </div></td><td class=\"c x274 yf53 w1cf hb9\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-30,3% </div></td><td class=\"c x275 yf53 w1d0 hb9\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">5,26% </div></td></tr><tr><td class=\"c x272 yf54 w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Saba Italia </div></td><td class=\"c x274 yf54 w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-55,8% </div></td><td class=\"c x275 yf54 w1d0 hb6\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">15,20% </div></td></tr><tr><td class=\"c x272 yf55 w1ce hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti Int. </div></td><td class=\"c x274 yf55 w1cf hb9\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-<span class=\"lsc\"></span><span class=\"lsc\">31,</span>3% </div></td><td class=\"c x275 yf55 w1d0 hb9\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 lsc ws0\">4,31<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x272 yf56 w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Turri </div></td><td class=\"c x274 yf56 w1cf hb6\"><div class=\"t m0 xdb h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-3,5% </div></td><td class=\"c x275 yf56 w1d0 hb6\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 lsc ws0\">0,38<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x272 yf57 w1ce hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Davide Groppi  </div></td><td class=\"c x274 yf57 w1cf hb9\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-56,5% </div></td><td class=\"c x275 yf57 w1d0 hb9\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">16,63% </div></td></tr><tr><td class=\"c x272 yf58 w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting </div></td><td class=\"c x274 yf58 w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-54,5% </div></td><td class=\"c x275 yf58 w1d0 hb6\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">11,47% </div></td></tr><tr><td class=\"c x272 yf59 w1ce hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light </div></td><td class=\"c x274 yf59 w1cf hbe\"><div class=\"t m0 x6a h12 y980 ff1 fs9 fc1 sc0 ls0 ws0\">-19,0% </div></td><td class=\"c x275 yf59 w1d0 hbe\"><div class=\"t m0 xe8 h12 y980 ff1 fs9 fc1 sc0 ls0 ws0\">2,80% </div></td></tr><tr><td class=\"c x272 yf5a w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi Int. </div></td><td class=\"c x274 yf5a w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-50,6% </div></td><td class=\"c x275 yf5a w1d0 hb6\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">11,57% </div></td></tr><tr><td class=\"c x272 yf5b w1ce hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Modar </div></td><td class=\"c x274 yf5b w1cf hb9\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-64,2% </div></td><td class=\"c x275 yf5b w1d0 hb9\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">25,80% </div></td></tr><tr><td class=\"c x272 yf5c w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design </div></td><td class=\"c x274 yf5c w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-12,8% </div></td><td class=\"c x275 yf5c w1d0 hb6\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">1,83% </div></td></tr></table>In <span class=\"_ _c\"> </span>particolare, <span class=\"_ _15\"> </span>si <span class=\"_ _c\"> </span>precisa <span class=\"_ _c\"> </span>che  le <span class=\"_ _17\"> </span>an<span class=\"_ _0\"></span>alisi <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>sensitivit\u00e0 <span class=\"_ _c\"> </span>effettuate <span class=\"_ _c\"> </span>evidenziano <span class=\"_ _15\"> </span>potenziali<span class=\"_ _43\"> </span>situazioni <span class=\"_ _17\"> </span>d\u2019<span class=\"_ _0\"></span><span class=\"ff6\">impairment <span class=\"_ _17\"> </span>loss<span class=\"ff1\"> <span class=\"_ _c\"> </span>soltanto <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>riferimento <span class=\"_ _17\"> </span>alla <span class=\"_ _c\"> </span>CGU <span class=\"_ _c\"> </span>Turri <span class=\"_ _17\"> </span>nello <span class=\"_ _c\"> </span>scenario <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span></span></span>significativo peggioramento congiunto dei parametri considerati.<span class=\"_ _43\"> </span>Tali <span class=\"_ _11\"> </span>risultanze, <span class=\"_ _11\"> </span>tuttavia, <span class=\"_ _a\"> </span>risultano <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>parte <span class=\"_ _11\"> </span>giustificate <span class=\"_ _a\"> </span>an<span class=\"_ _0\"></span>che <span class=\"_ _a\"> </span>dall\u2019aspetto <span class=\"_ _11\"> </span>temporale<span class=\"_ _43\"> </span>dell\u2019acquisizione <span class=\"_ _17\"> </span>della <span class=\"_ _1b\"></span>Societ\u00e0; <span class=\"_ _17\"> </span>infatti, <span class=\"_ _1b\"></span>essendo <span class=\"_ _17\"> </span>stata <span class=\"_ _17\"> </span>oggetto <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>acquisizione <span class=\"_ _1b\"></span>nel <span class=\"_ _17\"> </span>corso<span class=\"_ _43\"> </span>dell\u2019anno <span class=\"_ _6\"></span>2023, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>ragionevole <span class=\"_ _6\"></span>che <span class=\"_ _2\"></span>l\u2019headroom <span class=\"_ _7\"></span>non <span class=\"_ _6\"></span>sia particolarm<span class=\"_ _2\"></span>ente <span class=\"_ _6\"></span>consisten<span class=\"_ _0\"></span><span class=\"ff1\">te. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>ogni<span class=\"_ _43\"> </span></span>modo, <span class=\"_ _1b\"></span>il <span class=\"_ _1b\"></span>management <span class=\"_ _1b\"></span>t<span class=\"_ _0\"></span>iene <span class=\"_ _1b\"></span>costantemente <span class=\"_ _1b\"></span><span class=\"ff5\">monitorato <span class=\"_ _1b\"></span>l\u2019andamento <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>societ\u00e0 <span class=\"_ _1b\"></span>alla<span class=\"_ _43\"> </span></span>luce <span class=\"ff5\">delle risultanze della sensitivity del test d\u2019impairment.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "1.<span class=\"ff12 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff9\">Attivit\u00e0 immateriali<span class=\"_ _43\"> </span></span></span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>vimentazione delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _43\"> </span>dicembre 2023 e al 31 dicembre 2024:<table class=\"s w2f2 h187\" id=\"_b6beba7d-f340-434f-b080-b2fdb874e2c2\"><tr><td></td><td></td><td></td><td></td><td class=\"c x228 yedb w2f3 h188\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Relazioni con la<span class=\"_ _43\"> </span></div></td><td class=\"c x229 yedb w2f4 h188\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Altre<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x22a yedc w10f h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x22b yedc w122 h22\"><div class=\"t m0 x56 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Marchi </div></td><td class=\"c x22c yedc w127 h22\"><div class=\"t m0 x72 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Modelli </div></td><td class=\"c x22d yedd w2f5 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">clientela e<span class=\"_ _43\"> </span></div></td><td class=\"c x22e yedd w2f6 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _43\"> </span></div></td><td class=\"c x22f yedc w122 h22\"><div class=\"t m0 x57 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x230 yedc w144 h22\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td></td><td class=\"c x231 yede w2f7 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">portafoglio ordini<span class=\"_ _43\"> </span></div></td><td class=\"c x232 yede w2f8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immateriali<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x230 yedf w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo iniziale </div></td><td class=\"c x22a yedf w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">71.679 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yedf w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">33.194 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yedf w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.828 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yedf w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">34.867 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yedf w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.114 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yedf w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">159.682 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee0 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento iniziale </div></td><td></td><td></td><td class=\"c x22c yee0 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(8.131) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yee0 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(15.733) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yee0 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.937) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee0 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(25.801) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee1 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto iniziale 01/01/2023 </div></td><td class=\"c x22a yee1 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">71.679 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yee1 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">33.194 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yee1 w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">8.697 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yee1 w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">19.133 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yee1 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.176 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yee1 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">133.881 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yee2 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">movimenti del periodo </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x230 yee3 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">acquisizioni </div></td><td></td><td class=\"c x22b yee3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">1 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yee3 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x234 yee3 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">412 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yee3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">423 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yee4 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali </div></td><td class=\"c x22a yee4 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">63.313 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yee4 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">24.306 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x233 yee4 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">28.374 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yee4 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.853 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee4 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">120.847 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee5 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yee5 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee6 w144 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni </div></td><td class=\"c x22a yee6 w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(74) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yee6 w122 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(41) </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x234 yee6 w111 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">30 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yee6 w122 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(84) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee7 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">ammortamento del periodo </div></td><td></td><td></td><td class=\"c x22c yee7 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.314) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yee7 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">(5.271) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yee7 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(466) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee7 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(7.051) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee8 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></td><td></td><td></td><td></td><td></td><td class=\"c x234 yee8 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.392) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee8 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(4.392) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee9 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yee9 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeea w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni fondo </div></td><td></td><td></td><td class=\"c x22c yeea w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(1) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x234 yeea w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">12 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeea w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yeeb w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">totale movimenti del periodo </div></td><td class=\"c x22a yeeb w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">63.239 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yeeb w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">24.267 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yeeb w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.304) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeeb w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">23.103 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yeeb w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">449 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeeb w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">109.754 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yeec w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo finale </div></td><td class=\"c x22a yeec w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">134.919 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yeec w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yeec w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.839 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeec w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yeec w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.409 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yeec w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">280.868 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeed w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento finale </div></td><td></td><td></td><td class=\"c x22c yeed w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(9.446) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeed w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(21.004) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yeed w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.783) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yeed w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(37.233) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeee w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto finale 31/12/2023 </div></td><td class=\"c x22a yeee w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">134.919 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yeee w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yeee w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">7.393 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yeee w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">42.236 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yeee w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.626 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeee w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">243.635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table><table class=\"s w2f9 h189\" id=\"_fc399a2e-5288-41cb-9ebc-3e4a53b70e5f\"><tr><td></td><td></td><td></td><td></td><td class=\"c x228 yeef w2f3 h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Relazioni con la<span class=\"_ _43\"> </span></div></td><td class=\"c x229 yeef w2f4 h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Altre<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x22a yef0 w10f h2b\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x22b yef0 w122 h2b\"><div class=\"t m0 x56 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Marchi </div></td><td class=\"c x22c yef0 w127 h2b\"><div class=\"t m0 x72 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Modelli </div></td><td class=\"c x22d yef1 w2f5 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">clientela e<span class=\"_ _43\"> </span></div></td><td class=\"c x22e yef1 w2f6 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _43\"> </span></div></td><td class=\"c x22f yef0 w122 h2b\"><div class=\"t m0 x57 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x230 yef0 w144 h2b\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td></td><td class=\"c x231 yef2 w2f7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">portafoglio ordini<span class=\"_ _43\"> </span></div></td><td class=\"c x232 yef2 w2f8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immateriali<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x230 yef3 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo iniziale </div></td><td class=\"c x22a yef3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">134.919 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yef3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yef3 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.839 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yef3 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yef3 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.409 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yef3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">280.868 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yef4 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento iniziale </div></td><td></td><td></td><td class=\"c x22c yef4 w127 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(9.446) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yef4 w1c1 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(21.004) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yef4 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.783) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yef4 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(37.233) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yef5 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto iniziale 01/01/2024 </div></td><td class=\"c x22a yef5 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">134.919 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yef5 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yef5 w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">7.393 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yef5 w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">42.236 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yef5 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.626 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yef5 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">243.635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yef6 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">movimenti del periodo </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x230 yef7 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">acquisizioni </div></td><td></td><td class=\"c x22b yef7 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">3 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yef7 w127 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">6 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x234 yef7 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">887 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yef7 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">895 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yef8 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yef8 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yef9 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yef9 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefa w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni </div></td><td class=\"c x22a yefa w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(108) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yefa w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(3) </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x234 yefa w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(22) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yefa w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">(134) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefb w144 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">ammortamento del periodo </div></td><td class=\"c x22a yefb w10f hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x22b yefb w122 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x22c yefb w127 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.313) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yefb w1c1 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">(7.025) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yefb w111 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(513) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yefb w122 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(8.851) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefc w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yefc w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefd w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yefd w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefe w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni fondo </div></td><td></td><td></td><td></td><td></td><td class=\"c x234 yefe w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(62) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yefe w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(62) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeff w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">totale movimenti del periodo </div></td><td class=\"c x22a yeff w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(108) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yeff w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(0) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yeff w127 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.308) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeff w1c1 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">(7.025) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yeff w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">290 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeff w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(8.151) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yf00 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo finale </div></td><td class=\"c x22a yf00 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">134.811 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yf00 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yf00 w127 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.844 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yf00 w1c1 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yf00 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">9.274 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yf00 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">281.630 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yf01 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento finale </div></td><td></td><td></td><td class=\"c x22c yf01 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(10.759) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yf01 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(28.029) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yf01 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.358) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yf01 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(46.146) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yf02 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto finale 31/12/2024 </div></td><td class=\"c x22a yf02 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">134.811 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yf02 w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yf02 w127 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">6.085 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yf02 w1c1 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">35.211 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yf02 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.916 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yf02 w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">235.484 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>sono <span class=\"_ _0\"></span>pari <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>2<span class=\"ls7\">35</span>.484 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _b\"></span>rispetto <span class=\"_ _0\"></span>a<span class=\"_ _43\"> </span>Euro <span class=\"_ _1b\"></span>243.<span class=\"ls7\">635</span> <span class=\"_ _1b\"></span>migliaia <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>precedente <span class=\"_ _1b\"></span>esercizio, <span class=\"_ _1b\"></span>con <span class=\"_ _1b\"></span>un <span class=\"_ _1b\"></span><span class=\"ls10\">de</span>cremento <span class=\"_ _1b\"></span>pari <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>Euro <span class=\"_ _17\"> </span>8.151<span class=\"_ _43\"> </span>migliaia <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>erivante <span class=\"_ _1b\"></span>quasi <span class=\"_ _17\"> </span>esclusivamente <span class=\"_ _17\"> </span><span class=\"ff5\">dall\u2019ammortamento<span class=\"ff4\"> <span class=\"_ _c\"> </span></span></span>dei <span class=\"_ _17\"> </span>beni <span class=\"_ _17\"> </span>intangibili <span class=\"_ _1b\"></span>a <span class=\"_ _17\"> </span>vita<span class=\"_ _43\"> </span>utile definita iscritti in sede di PPA.<span class=\"_ _43\"> </span>I marchi e l\u2019avviamento s<span class=\"_ _2\"></span>ono considerati beni a vita util<span class=\"_ _2\"></span>e indefinita e quindi non<span class=\"_ _2\"></span> vengono<span class=\"_ _43\"> </span>ammortizzati e, pertanto, sono sottoposti a impairment test.<span class=\"_ _43\"> </span>In <span class=\"_ _1b\"></span>particolare, <span class=\"_ _1a\"></span>tutti <span class=\"_ _1b\"></span>i <span class=\"_ _1b\"></span>marchi <span class=\"_ _1a\"></span>iscritti <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _1b\"></span>Dexelan<span class=\"_ _0\"></span>ce <span class=\"_ _1a\"></span>sono <span class=\"_ _1b\"></span>considerati <span class=\"_ _1a\"></span>a <span class=\"_ _1b\"></span>vita <span class=\"_ _1a\"></span>utile<span class=\"_ _43\"> </span>indefinita  s<span class=\"_ _2\"></span>ulla  base <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>quanto  pr<span class=\"_ _2\"></span>evisto  dal <span class=\"_ _15\"> </span>pri<span class=\"_ _2\"></span>ncipio  contabile <span class=\"_ _15\"> </span>IAS <span class=\"_ _15\"> </span>38,  te<span class=\"_ _2\"></span>nuto  conto<span class=\"_ _43\"> </span>soprattutto <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>ella  notoriet\u00e0, <span class=\"_ _a\"> </span>delle  performance <span class=\"_ _9\"> </span>econ<span class=\"_ _0\"></span>omiche,  delle <span class=\"_ _a\"> </span>caratteristiche  d<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>mercato di<span class=\"_ _2\"></span> ri<span class=\"_ _2\"></span>ferimento e <span class=\"_ _6\"></span>del livello<span class=\"_ _2\"></span> degli <span class=\"_ _6\"></span>investiment<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>iniziative d<span class=\"_ _2\"></span>i ma<span class=\"_ _2\"></span>rketing a<span class=\"_ _6\"></span> supporto.<span class=\"_ _43\"> </span>Il piano industriale approvato dal Gruppo conferma tali assunzioni <span class=\"_ _2\"></span>del management.<span class=\"_ _43\"> </span>I <span class=\"_ _13\"></span>modelli, <span class=\"_ _13\"></span>le <span class=\"_ _1a\"></span>relazioni <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>clientela <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>ortafoglio <span class=\"_ _13\"></span>ordini <span class=\"_ _1a\"></span>sono <span class=\"_ _13\"></span>stati <span class=\"_ _1a\"></span>considerati <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>vita<span class=\"_ _43\"> </span>utile definita, con un periodo di ammortamento da 5 <span class=\"_ _0\"></span>a 14 anni.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "1.<span class=\"ff12 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff9\">Attivit\u00e0 immateriali<span class=\"_ _43\"> </span></span></span>Si <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>vimentazione delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _43\"> </span>dicembre 2023 e al 31 dicembre 2024:<table class=\"s w2f2 h187\" id=\"_b6beba7d-f340-434f-b080-b2fdb874e2c2\"><tr><td></td><td></td><td></td><td></td><td class=\"c x228 yedb w2f3 h188\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Relazioni con la<span class=\"_ _43\"> </span></div></td><td class=\"c x229 yedb w2f4 h188\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Altre<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x22a yedc w10f h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x22b yedc w122 h22\"><div class=\"t m0 x56 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Marchi </div></td><td class=\"c x22c yedc w127 h22\"><div class=\"t m0 x72 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Modelli </div></td><td class=\"c x22d yedd w2f5 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">clientela e<span class=\"_ _43\"> </span></div></td><td class=\"c x22e yedd w2f6 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _43\"> </span></div></td><td class=\"c x22f yedc w122 h22\"><div class=\"t m0 x57 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x230 yedc w144 h22\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td></td><td class=\"c x231 yede w2f7 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">portafoglio ordini<span class=\"_ _43\"> </span></div></td><td class=\"c x232 yede w2f8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immateriali<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x230 yedf w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo iniziale </div></td><td class=\"c x22a yedf w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">71.679 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yedf w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">33.194 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yedf w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.828 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yedf w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">34.867 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yedf w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.114 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yedf w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">159.682 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee0 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento iniziale </div></td><td></td><td></td><td class=\"c x22c yee0 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(8.131) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yee0 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(15.733) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yee0 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(1.937) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee0 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(25.801) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee1 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto iniziale 01/01/2023 </div></td><td class=\"c x22a yee1 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">71.679 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yee1 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">33.194 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yee1 w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">8.697 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yee1 w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">19.133 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yee1 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.176 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yee1 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">133.881 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yee2 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">movimenti del periodo </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x230 yee3 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">acquisizioni </div></td><td></td><td class=\"c x22b yee3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">1 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yee3 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x234 yee3 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">412 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yee3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">423 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yee4 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali </div></td><td class=\"c x22a yee4 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">63.313 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yee4 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">24.306 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x233 yee4 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">28.374 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yee4 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.853 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee4 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">120.847 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee5 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yee5 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee6 w144 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni </div></td><td class=\"c x22a yee6 w10f hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(74) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yee6 w122 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(41) </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x234 yee6 w111 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">30 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yee6 w122 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(84) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee7 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">ammortamento del periodo </div></td><td></td><td></td><td class=\"c x22c yee7 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.314) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yee7 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">(5.271) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yee7 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(466) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee7 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(7.051) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee8 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></td><td></td><td></td><td></td><td></td><td class=\"c x234 yee8 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(4.392) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yee8 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(4.392) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yee9 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yee9 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeea w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni fondo </div></td><td></td><td></td><td class=\"c x22c yeea w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(1) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x234 yeea w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">12 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeea w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yeeb w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">totale movimenti del periodo </div></td><td class=\"c x22a yeeb w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">63.239 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yeeb w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">24.267 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yeeb w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.304) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeeb w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">23.103 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yeeb w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">449 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeeb w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">109.754 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yeec w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo finale </div></td><td class=\"c x22a yeec w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">134.919 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yeec w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yeec w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.839 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeec w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yeec w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.409 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yeec w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">280.868 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeed w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento finale </div></td><td></td><td></td><td class=\"c x22c yeed w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(9.446) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeed w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(21.004) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yeed w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.783) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yeed w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(37.233) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeee w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto finale 31/12/2023 </div></td><td class=\"c x22a yeee w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">134.919 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yeee w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yeee w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">7.393 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yeee w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">42.236 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yeee w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.626 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeee w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">243.635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table><table class=\"s w2f9 h189\" id=\"_fc399a2e-5288-41cb-9ebc-3e4a53b70e5f\"><tr><td></td><td></td><td></td><td></td><td class=\"c x228 yeef w2f3 h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Relazioni con la<span class=\"_ _43\"> </span></div></td><td class=\"c x229 yeef w2f4 h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Altre<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x22a yef0 w10f h2b\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x22b yef0 w122 h2b\"><div class=\"t m0 x56 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Marchi </div></td><td class=\"c x22c yef0 w127 h2b\"><div class=\"t m0 x72 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Modelli </div></td><td class=\"c x22d yef1 w2f5 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">clientela e<span class=\"_ _43\"> </span></div></td><td class=\"c x22e yef1 w2f6 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _43\"> </span></div></td><td class=\"c x22f yef0 w122 h2b\"><div class=\"t m0 x57 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x230 yef0 w144 h2b\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td></td><td class=\"c x231 yef2 w2f7 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">portafoglio ordini<span class=\"_ _43\"> </span></div></td><td class=\"c x232 yef2 w2f8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immateriali<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x230 yef3 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo iniziale </div></td><td class=\"c x22a yef3 w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">134.919 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yef3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yef3 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.839 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yef3 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yef3 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.409 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yef3 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">280.868 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yef4 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento iniziale </div></td><td></td><td></td><td class=\"c x22c yef4 w127 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(9.446) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yef4 w1c1 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(21.004) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yef4 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(6.783) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yef4 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(37.233) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yef5 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto iniziale 01/01/2024 </div></td><td class=\"c x22a yef5 w10f hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">134.919 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yef5 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yef5 w127 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">7.393 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yef5 w1c1 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">42.236 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yef5 w111 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.626 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yef5 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">243.635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yef6 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">movimenti del periodo </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x230 yef7 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">acquisizioni </div></td><td></td><td class=\"c x22b yef7 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">3 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yef7 w127 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">6 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x234 yef7 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">887 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yef7 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">895 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x230 yef8 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yef8 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yef9 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yef9 w122 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefa w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni </div></td><td class=\"c x22a yefa w10f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(108) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yefa w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(3) </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x234 yefa w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(22) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yefa w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">(134) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefb w144 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">ammortamento del periodo </div></td><td class=\"c x22a yefb w10f hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x22b yefb w122 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x22c yefb w127 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.313) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yefb w1c1 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">(7.025) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yefb w111 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(513) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yefb w122 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(8.851) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefc w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yefc w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefd w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x22f yefd w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yefe w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni fondo </div></td><td></td><td></td><td></td><td></td><td class=\"c x234 yefe w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(62) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yefe w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(62) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yeff w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">totale movimenti del periodo </div></td><td class=\"c x22a yeff w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(108) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yeff w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(0) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yeff w127 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(1.308) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yeff w1c1 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">(7.025) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yeff w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">290 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yeff w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(8.151) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yf00 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo finale </div></td><td class=\"c x22a yf00 w10f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">134.811 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22b yf00 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">57.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22c yf00 w127 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">16.844 </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yf00 w1c1 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"ls0\">63.241 </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yf00 w111 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">9.274 </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yf00 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">281.630 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yf01 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento finale </div></td><td></td><td></td><td class=\"c x22c yf01 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(10.759) </span><span class=\"ls0\"> </span></div></td><td class=\"c x233 yf01 w1c1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"ls0\">(28.029) </span><span class=\"ls0\"> </span></div></td><td class=\"c x234 yf01 w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(7.358) </span><span class=\"ls0\"> </span></div></td><td class=\"c x22f yf01 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">(46.146) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 yf02 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto finale 31/12/2024 </div></td><td class=\"c x22a yf02 w10f hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">134.811 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22b yf02 w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22c yf02 w127 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">6.085 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x233 yf02 w1c1 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">35.211 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x234 yf02 w111 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">1.916 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x22f yf02 w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">235.484 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Le <span class=\"_ _b\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>sono <span class=\"_ _0\"></span>pari <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>2<span class=\"ls7\">35</span>.484 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _b\"></span>rispetto <span class=\"_ _0\"></span>a<span class=\"_ _43\"> </span>Euro <span class=\"_ _1b\"></span>243.<span class=\"ls7\">635</span> <span class=\"_ _1b\"></span>migliaia <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>precedente <span class=\"_ _1b\"></span>esercizio, <span class=\"_ _1b\"></span>con <span class=\"_ _1b\"></span>un <span class=\"_ _1b\"></span><span class=\"ls10\">de</span>cremento <span class=\"_ _1b\"></span>pari <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>Euro <span class=\"_ _17\"> </span>8.151<span class=\"_ _43\"> </span>migliaia <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>erivante <span class=\"_ _1b\"></span>quasi <span class=\"_ _17\"> </span>esclusivamente <span class=\"_ _17\"> </span><span class=\"ff5\">dall\u2019ammortamento<span class=\"ff4\"> <span class=\"_ _c\"> </span></span></span>dei <span class=\"_ _17\"> </span>beni <span class=\"_ _17\"> </span>intangibili <span class=\"_ _1b\"></span>a <span class=\"_ _17\"> </span>vita<span class=\"_ _43\"> </span>utile definita iscritti in sede di PPA.<span class=\"_ _43\"> </span>I marchi e l\u2019avviamento s<span class=\"_ _2\"></span>ono considerati beni a vita util<span class=\"_ _2\"></span>e indefinita e quindi non<span class=\"_ _2\"></span> vengono<span class=\"_ _43\"> </span>ammortizzati e, pertanto, sono sottoposti a impairment test.<span class=\"_ _43\"> </span>In <span class=\"_ _1b\"></span>particolare, <span class=\"_ _1a\"></span>tutti <span class=\"_ _1b\"></span>i <span class=\"_ _1b\"></span>marchi <span class=\"_ _1a\"></span>iscritti <span class=\"_ _1b\"></span>nel <span class=\"_ _1a\"></span>Gruppo <span class=\"_ _1b\"></span>Dexelan<span class=\"_ _0\"></span>ce <span class=\"_ _1a\"></span>sono <span class=\"_ _1b\"></span>considerati <span class=\"_ _1a\"></span>a <span class=\"_ _1b\"></span>vita <span class=\"_ _1a\"></span>utile<span class=\"_ _43\"> </span>indefinita  s<span class=\"_ _2\"></span>ulla  base <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>quanto  pr<span class=\"_ _2\"></span>evisto  dal <span class=\"_ _15\"> </span>pri<span class=\"_ _2\"></span>ncipio  contabile <span class=\"_ _15\"> </span>IAS <span class=\"_ _15\"> </span>38,  te<span class=\"_ _2\"></span>nuto  conto<span class=\"_ _43\"> </span>soprattutto <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>ella  notoriet\u00e0, <span class=\"_ _a\"> </span>delle  performance <span class=\"_ _9\"> </span>econ<span class=\"_ _0\"></span>omiche,  delle <span class=\"_ _a\"> </span>caratteristiche  d<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>mercato di<span class=\"_ _2\"></span> ri<span class=\"_ _2\"></span>ferimento e <span class=\"_ _6\"></span>del livello<span class=\"_ _2\"></span> degli <span class=\"_ _6\"></span>investiment<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>iniziative d<span class=\"_ _2\"></span>i ma<span class=\"_ _2\"></span>rketing a<span class=\"_ _6\"></span> supporto.<span class=\"_ _43\"> </span>Il piano industriale approvato dal Gruppo conferma tali assunzioni <span class=\"_ _2\"></span>del management.<span class=\"_ _43\"> </span>I <span class=\"_ _13\"></span>modelli, <span class=\"_ _13\"></span>le <span class=\"_ _1a\"></span>relazioni <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>clientela <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>ortafoglio <span class=\"_ _13\"></span>ordini <span class=\"_ _1a\"></span>sono <span class=\"_ _13\"></span>stati <span class=\"_ _1a\"></span>considerati <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>vita<span class=\"_ _43\"> </span>utile definita, con un periodo di ammortamento da 5 <span class=\"_ _0\"></span>a 14 anni.<span class=\"_ _43\"> </span>Gli <span class=\"_ _6\"></span>Amministratori <span class=\"_ _6\"></span>hanno <span class=\"_ _6\"></span>esaminato i<span class=\"_ _6\"></span> tes<span class=\"_ _2\"></span>t <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>impairment <span class=\"_ _2\"></span>sui <span class=\"_ _6\"></span>valori <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>vita <span class=\"_ _2\"></span>utile<span class=\"_ _43\"> </span>indefinita iscrit<span class=\"_ _2\"></span>ti nel B<span class=\"_ _2\"></span>ilancio consoli<span class=\"_ _2\"></span>dato del <span class=\"_ _6\"></span>Gruppo Dexelance al <span class=\"_ _6\"></span>31 dice<span class=\"_ _2\"></span>mbre 2024 <span class=\"_ _2\"></span>e s<span class=\"_ _2\"></span>ul<span class=\"_ _43\"> </span>valore <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>partecipazioni <span class=\"_ _2\"></span>iscritte <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>bilancio <span class=\"_ _6\"></span>separato <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>essa <span class=\"_ _6\"></span>data.<span class=\"_ _43\"> </span>L\u2019impairment <span class=\"_ _6\"></span>test <span class=\"_ _2\"></span>ai <span class=\"_ _6\"></span>fini <span class=\"_ _6\"></span>del bil<span class=\"_ _2\"></span>ancio <span class=\"_ _6\"></span>consolidato c<span class=\"_ _6\"></span>on<span class=\"_ _0\"></span>fronta <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>valor<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _6\"></span><span class=\"ff1\">delle <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>iverse <span class=\"_ _6\"></span>CGU<span class=\"_ _43\"> </span></span>con <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>rispettivi <span class=\"_ _13\"></span>valori <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Capitale<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>In<span class=\"_ _0\"></span>vestito <span class=\"_ _b\"></span>Netto, <span class=\"_ _b\"></span>comp<span class=\"_ _0\"></span>rensivo <span class=\"_ _b\"></span>delle <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>vita <span class=\"_ _13\"></span>utile<span class=\"_ _43\"> </span>indefinita e delle altre attivit\u00e0 nette iscritte in relazione alle aggregazioni aziendali.<span class=\"_ _43\"> </span>Il <span class=\"_ _11\"> </span>test <span class=\"_ _f\"> </span>di <span class=\"_ _11\"> </span>impairment <span class=\"_ _11\"> </span>al <span class=\"_ _f\"> </span>31 <span class=\"_ _11\"> </span>dicembre <span class=\"_ _f\"> </span><span class=\"ls7\">202</span>4<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>\u00e8 <span class=\"_ _a\"> </span>rif<span class=\"_ _0\"></span>erito <span class=\"_ _11\"> </span>alle <span class=\"_ _11\"> </span>seguenti <span class=\"_ _f\"> </span>specifiche <span class=\"_ _11\"> </span><span class=\"ff6\">Cash<span class=\"_ _43\"> </span></span>Generating <span class=\"_ _c\"> </span>Unit<span class=\"ff1\">  (CGU)<span class=\"_ _43\"> </span></span>21<span class=\"_ _43\"> </span>: <span class=\"_ _15\"> </span>(i) <span class=\"_ _c\"> </span>Gervasoni;  (ii) <span class=\"_ _c\"> </span>Meridiani; <span class=\"_ _15\"> </span>(iii) <span class=\"_ _c\"> </span>Cenacchi  In<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ernational; <span class=\"_ _c\"> </span>(iv)<span class=\"_ _43\"> </span>Davide <span class=\"_ _1a\"></span>Groppi; <span class=\"_ _1a\"></span>(v) <span class=\"_ _1a\"></span>Saba<span class=\"_ _0\"></span> <span class=\"_ _1a\"></span>Italia; <span class=\"_ _1a\"></span>(vi) <span class=\"_ _1a\"></span>Modar; <span class=\"_ _1b\"></span>(vii) <span class=\"_ _13\"></span>Flexalighting; <span class=\"_ _1b\"></span>(viii) <span class=\"_ _13\"></span>Gamma <span class=\"_ _1a\"></span>Arr<span class=\"_ _0\"></span>edamenti<span class=\"_ _43\"> </span>International; <span class=\"_ _b\"></span>(i<span class=\"_ _0\"></span>x) <span class=\"_ _b\"></span>Cubo <span class=\"_ _13\"></span>Design; <span class=\"_ _1a\"></span>(x) <span class=\"_ _b\"></span>Axo <span class=\"_ _13\"></span>Light<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>(xi) <span class=\"_ _13\"></span>Turri, <span class=\"_ _13\"></span>e, <span class=\"_ _13\"></span>infine, <span class=\"_ _13\"></span>della <span class=\"_ _b\"></span>stessa <span class=\"_ _1a\"></span>Dexelance<span class=\"_ _43\"> </span>S.p.A., <span class=\"_ _0\"></span>ten<span class=\"ls10\">uto</span> conto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>investito nell<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>controllate <span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>risultati di <span class=\"_ _0\"></span>quest<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>ultima,<span class=\"_ _43\"> </span>nel suo ruolo di gestione strategica, coordinamento e controllo del G<span class=\"_ _2\"></span>ruppo<span class=\"_ _0\"></span>.<span class=\"_ _43\"> </span>Il <span class=\"_ _6\"></span>piano <span class=\"_ _2\"></span>industriale <span class=\"_ _6\"></span><span class=\"ff5 ls9\">(\u201c<span class=\"ff6 ls0\">business <span class=\"_ _6\"></span>plan<span class=\"ff5\">\u201d) <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>tilizzato <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>fini <span class=\"_ _2\"></span>dell\u2019<span class=\"ff1\">impairment <span class=\"_ _6\"></span>test, <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>cui s<span class=\"_ _6\"></span>on<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>stati<span class=\"_ _43\"> </span></span></span></span></span>ricavati <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>flussi <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>cassa <span class=\"_ _c\"> </span>oggetto <span class=\"_ _c\"> </span>di <span class=\"_ _c\"> </span>attualizzazione, <span class=\"_ _c\"> </span>\u00e8 <span class=\"_ _c\"> </span>stato <span class=\"_ _c\"> </span>approvato <span class=\"_ _c\"> </span>dal <span class=\"_ _c\"> </span>Consiglio <span class=\"_ _c\"> </span>di<span class=\"_ _43\"> </span>Amministrazione <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>data <span class=\"_ _13\"></span><span class=\"ls7\">29</span> <span class=\"_ _b\"></span>gennaio <span class=\"_ _b\"></span>2025. <span class=\"_ _13\"></span>Il <span class=\"_ _b\"></span>set <span class=\"_ _b\"></span>documentale <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _b\"></span>dell<span class=\"ff5\">\u2019</span>impairment<span class=\"_ _43\"> </span>test \u00e8<span class=\"_ _2\"></span> costi<span class=\"_ _2\"></span>tuito dalla <span class=\"_ _6\"></span>situazione patrimonia<span class=\"_ _2\"></span>le-finanziaria consolidata <span class=\"_ _6\"></span>al 31 <span class=\"_ _6\"></span>dicemb<span class=\"_ _0\"></span>re 2<span class=\"_ _2\"></span>024<span class=\"_ _43\"> </span>e <span class=\"_ _13\"></span>dal <span class=\"_ _1a\"></span>piano <span class=\"_ _13\"></span>economico<span class=\"_ _0\"></span>-finanziario <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>periodo <span class=\"_ _13\"></span>202<span class=\"_ _0\"></span>5-<span class=\"ls7\">202</span>7, <span class=\"_ _13\"></span>dai <span class=\"_ _13\"></span>quali <span class=\"_ _1a\"></span>sono <span class=\"_ _13\"></span>stati <span class=\"_ _1a\"></span>ricavati <span class=\"_ _13\"></span>i<span class=\"_ _43\"> </span>flussi di cassa espliciti oggetto di attualizzazione.<span class=\"_ _43\"> </span>Il business plan e la relativa <span class=\"ff6\">strategy review</span> sono stati predisposti dal management e<span class=\"_ _43\"> </span>i)<span class=\"ff7\"> <span class=\"_ _32\"> </span></span>le <span class=\"_ _18\"> </span>relative <span class=\"_ _18\"> </span>assunz<span class=\"_ _0\"></span>ioni <span class=\"_ _18\"> </span>risultano <span class=\"_ _18\"> </span>coerenti <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>i <span class=\"_ _18\"> </span>risultati <span class=\"_ _18\"> </span>effettivi <span class=\"_ _18\"> </span>passati <span class=\"_ _18\"> </span>e<span class=\"_ _b\"></span> <span class=\"_ _18\"> </span>la<span class=\"_ _43\"> </span>performance del Gruppo <span class=\"lsf\">al</span>l<span class=\"ff5\">\u2019</span>andamento storico del mercato di riferimento;<span class=\"_ _43\"> </span>ii)<span class=\"ff7\"> <span class=\"_ _2e\"> </span></span>gli <span class=\"_ _0\"></span>obiettivi del piano risultano allineati rispet<span class=\"_ _2\"></span>to all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>attuale andamento.<span class=\"_ _43\"> </span>La <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>recuperabile del <span class=\"_ _0\"></span>gruppo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>analisi <span class=\"_ _0\"></span>\u00e8 stat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condotta<span class=\"_ _43\"> </span>secondo la noz<span class=\"_ _0\"></span>ione del valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso. Per valore d<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>uso di un gruppo d<span class=\"_ _0\"></span>i attivit\u00e0 si intende il<span class=\"_ _43\"> </span>valore attuale <span class=\"_ _2\"></span>dei flussi fi<span class=\"_ _2\"></span>nanziari futuri, in <span class=\"_ _2\"></span>entrata e <span class=\"_ _2\"></span>in uscita, c<span class=\"_ _2\"></span>he si <span class=\"_ _2\"></span>prevede deriveranno<span class=\"_ _43\"> </span>dall<span class=\"ff5\">\u2019</span>uso <span class=\"_ _10\"> </span>continuativo <span class=\"_ _f\"> </span>del <span class=\"_ _10\"> </span>gruppo <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>attivit\u00e0, <span class=\"_ _10\"> </span>scontati <span class=\"_ _f\"> </span>a <span class=\"_ _10\"> </span>un <span class=\"_ _f\"> </span>t<span class=\"_ _0\"></span>asso <span class=\"_ _f\"> </span>di <span class=\"_ _10\"> </span>attualizzazione<span class=\"_ _43\"> </span>appropriato che ri<span class=\"_ _2\"></span>fletta le <span class=\"_ _2\"></span>stime correnti d<span class=\"_ _2\"></span>el mercato circa <span class=\"_ _2\"></span>il valore <span class=\"_ _2\"></span>temporale del <span class=\"_ _2\"></span>denaro<span class=\"_ _43\"> </span>e i rischi specifici del gruppo di attivit\u00e0 in oggetto.<span class=\"_ _43\"> </span>Per <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>stima <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>d<span class=\"ff5\">\u2019</span>uso <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>Consiglio <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>Amministrazione <span class=\"_ _b\"></span>ha <span class=\"_ _0\"></span>utilizzato <span class=\"_ _b\"></span>i <span class=\"_ _0\"></span>flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>cassa<span class=\"_ _43\"> </span>espliciti <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>piani <span class=\"_ _1b\"></span>economico-f<span class=\"_ _0\"></span>inanziari <span class=\"_ _1a\"></span>20<span class=\"_ _0\"></span>25-<span class=\"ls1a\">202</span>7; <span class=\"_ _1b\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>inoltre <span class=\"_ _1b\"></span>considerato <span class=\"_ _1b\"></span>un <span class=\"_ _1b\"></span>orizzonte<span class=\"_ _43\"> </span>temporale indefinito per la stima del valore termi<span class=\"_ _2\"></span>nale della singola CGU.<span class=\"_ _43\"> </span>Il metodo app<span class=\"_ _0\"></span>licato 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=\"ff6\">Discounted<span class=\"_ _43\"> </span></span>Cash <span class=\"_ _b\"></span>Flow<span class=\"ff1\"> <span class=\"_ _13\"></span><span class=\"ff5\">(\u201cDCF\u201d) <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>capitale <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>vestito <span class=\"_ _b\"></span>(\u201c<span class=\"_ _0\"></span></span></span>Ent<span class=\"_ _0\"></span>erprise <span class=\"_ _b\"></span>Value<span class=\"ff5\">\u201d) <span class=\"_ _13\"></span>come <span class=\"_ _13\"></span>il<span class=\"_ _43\"> </span></span>valore <span class=\"_ _1b\"></span>attuale <span class=\"_ _1a\"></span>dei <span class=\"_ _1b\"></span>suoi <span class=\"_ _1a\"></span>flussi <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>cassa <span class=\"_ _1a\"></span>op<span class=\"_ _0\"></span>erativi <span class=\"_ _1a\"></span>futuri, <span class=\"_ _1b\"></span>scontati <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>un <span class=\"_ _1b\"></span>tasso <span class=\"_ _1b\"></span>pari <span class=\"_ _1a\"></span>al <span class=\"_ _1b\"></span>costo<span class=\"_ _43\"> </span>medio ponderato del capitale (\u201cWACC\u201d).<span class=\"_ _43\"> </span>Le <span class=\"_ _35\"> </span>assunzioni<span class=\"_ _2\"></span> <span class=\"_ _2d\"> </span>ut<span class=\"_ _0\"></span>ilizzate <span class=\"_ _1c\"> </span>per <span class=\"_ _35\"> </span>ciascuna <span class=\"_ _2d\"> </span>CGU <span class=\"_ _2d\"> </span>sono <span class=\"_ _35\"> </span>illustrate <span class=\"_ _2d\"> </span>successivamente <span class=\"_ _2d\"> </span>e<span class=\"_ _43\"> </span>metodologicamente <span class=\"_ _1c\"> </span>non <span class=\"_ _1c\"> </span>si <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>iscostano <span class=\"_ _1c\"> </span>da <span class=\"_ _1c\"> </span>quelle <span class=\"_ _1c\"> </span>utilizzate <span class=\"_ _1c\"> </span>i<span class=\"_ _2\"></span>n <span class=\"_ _1c\"> </span>occasione <span class=\"_ _1c\"> </span>della<span class=\"_ _43\"> </span>predisposizione del bilancio annuale al 31 d<span class=\"_ _0\"></span>icembre 2023, riflettendo comunque i diversi<span class=\"_ _43\"> </span>risultati <span class=\"_ _11\"> </span>previsti <span class=\"_ _11\"> </span>dal <span class=\"_ _f\"> </span>nuovo <span class=\"_ _f\"> </span>piano <span class=\"_ _11\"> </span>approvato <span class=\"_ _11\"> </span>dal <span class=\"_ _f\"> </span>Consiglio <span class=\"_ _11\"> </span>di <span class=\"_ _f\"> </span>Amministrazione <span class=\"_ _11\"> </span>della<span class=\"_ _43\"> </span>Controllante, <span class=\"_ _13\"></span>nonch\u00e9 <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ell<span class=\"ff5\">\u2019</span>aggiornamento <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>variabili <span class=\"_ _b\"></span>utilizzate <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>determinazione<span class=\"_ _43\"> </span>del WACC e del tasso di crescita <span class=\"ff6\">g</span>.<span class=\"_ _43\"> </span>Il<span class=\"ls0\">  Consiglio <span class=\"_ _15\"> </span>di  Amminist<span class=\"_ _2\"></span>razione,  supportato <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>questo  anche<span class=\"_ _2\"></span>  da <span class=\"_ _15\"> </span>un  report <span class=\"_ _15\"> </span>valutativo<span class=\"_ _43\"> </span></span>rilasciato <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>terzo <span class=\"_ _17\"> </span>esperto <span class=\"_ _17\"> </span>indipendente<span class=\"_ _0\"></span>, <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>ha <span class=\"_ _17\"> </span>identificato <span class=\"_ _17\"> </span>perdite <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>per<span class=\"_ _43\"> </span>nessuna CGU del Gruppo.<span class=\"_ _43\"> </span>Si <span class=\"_ _1b\"></span>rip<span class=\"_ _0\"></span>orta <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>seguito <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>dettaglio <span class=\"_ _17\"> </span>del <span class=\"_ _1b\"></span>calcolo <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1b\"></span>WACC <span class=\"_ _c\"> </span>utilizzato <span class=\"_ _17\"> </span>in <span class=\"_ _1b\"></span>ciascuna <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>CGU<span class=\"_ _43\"> </span>oggetto di analisi:<span class=\"_ _43\"> </span><table class=\"s w2fa h18b\" id=\"_0c6b31b5-453e-46d2-bd5c-25f6af269145\"><tr><td></td><td></td><td></td><td class=\"c x236 yf03 w2fb h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saba</div></td><td class=\"c x237 yf04 w2fc h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Gamma<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x238 yf03 w2fd h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Davide<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x239 yf03 w2fe h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Axo<span class=\"_ _43\"> </span></div></td><td class=\"c x23a yf03 w2ff h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x23b yf03 w300 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Cu<span class=\"_ _43\"> </span>bo<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x23c yf05 w1c4 h2b\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni </div></td><td class=\"c x23d yf05 we8 h2b\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani<span class=\"_ _43\"> </span> </div></td><td class=\"c x236 yf06 w301 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Italia</div></td><td class=\"c x23f yf08 w302 h18d\"><div class=\"t m0 x190 h12 yf07 ff1 fs9 fc1 sc0 ls0 ws0\">Arred.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x23e h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Int.<span class=\"_ _43\"> </span> </div></td><td class=\"c x240 yf05 w1c6 h2b\"><div class=\"t m0 x72 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Turri<span class=\"_ _43\"> </span> </div></td><td class=\"c x238 yf06 w303 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Groppi<span class=\"_ _43\"> </span></div></td><td class=\"c x241 yf05 w1c7 h2b\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting<span class=\"_ _43\"> </span> </div></td><td class=\"c x242 yf06 w304 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Light<span class=\"_ _43\"> </span></div></td><td class=\"c x243 yf06 w305 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Int.<span class=\"_ _43\"> </span></div></td><td class=\"c x244 yf05 w1c5 h2b\"><div class=\"t m0 x3a h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Modar<span class=\"_ _43\"> </span> </div></td><td class=\"c x245 yf06 w306 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Des<span class=\"_ _43\"> </span>ign<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x246 yf09 w1c3 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Costo del debito lordo </div></td><td class=\"c x23c yf09 w1c4 hb6\"><div class=\"t m0 x46 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x23d yf09 we8 hb6\"><div class=\"t m0 x45 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x247 yf09 w1c5 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x248 yf09 w1c5 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x240 yf09 w1c6 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x249 yf09 w1c5 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31%<span class=\"_ _43\"> </span> </div></td><td class=\"c x241 yf09 w1c7 hb6\"><div class=\"t m0 x68 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x24a yf09 w1c5 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x24b yf09 w1c8 hb6\"><div class=\"t m0 x47 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x244 yf09 w1c5 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,31% </div></td><td class=\"c x24c yf09 w1c5 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">4,3<span class=\"_ _43\"> </span>1% </div></td></tr><tr><td class=\"c x246 yf0a w1c3 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Aliquota fiscale<span class=\"_ _43\"> </span> </div></td><td class=\"c x23c yf0a w1c4 hb6\"><div class=\"t m0 x5c h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x23d yf0a we8 hb6\"><div class=\"t m0 x73 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x247 yf0a w1c5 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x248 yf0a w1c5 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x240 yf0a w1c6 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x249 yf0a w1c5 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x241 yf0a w1c7 hb6\"><div class=\"t m0 x65 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x24a yf0a w1c5 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x24b yf0a w1c8 hb6\"><div class=\"t m0 x72 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x244 yf0a w1c5 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x24c yf0a w1c5 hb6\"><div class=\"t m0 xa7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">24,0<span class=\"_ _43\"> </span>0% </div></td></tr><tr><td class=\"c x246 yf0b w1c3 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Costo del debito (Kd) </div></td><td class=\"c x23c yf0b w1c4 hb6\"><div class=\"t m0 x48 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x23d yf0b we8 hb6\"><div class=\"t m0 x45 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x247 yf0b w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x248 yf0b w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x240 yf0b w1c6 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x249 yf0b w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28%<span class=\"_ _43\"> </span> </div></td><td class=\"c x241 yf0b w1c7 hb6\"><div class=\"t m0 x68 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x24a yf0b w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x24b yf0b w1c8 hb6\"><div class=\"t m0 x47 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x244 yf0b w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,28% </div></td><td class=\"c x24c yf0b w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">3,2<span class=\"_ _43\"> </span>8% </div></td></tr><tr><td class=\"c x246 yf0c w1c3 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Tasso Risk Free<span class=\"_ _43\"> </span> </div></td><td class=\"c x23c yf0c w1c4 hb6\"><div class=\"t m0 x46 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,54% </div></td><td class=\"c x23d yf0c we8 hb6\"><div class=\"t m0 x45 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,59% </div></td><td class=\"c x247 yf0c w1c5 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,37% </div></td><td class=\"c x248 yf0c w1c5 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,95% </div></td><td class=\"c x240 yf0c w1c6 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">5,66% </div></td><td class=\"c x249 yf0c w1c5 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">4,20%<span class=\"_ _43\"> </span> </div></td><td class=\"c x241 yf0c w1c7 hb6\"><div class=\"t m0 x68 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,15% </div></td><td class=\"c x24a yf0c w1c5 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,68% </div></td><td class=\"c x24b yf0c w1c8 hb6\"><div class=\"t m0 x47 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,68% </div></td><td class=\"c x244 yf0c w1c5 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,87% </div></td><td class=\"c x24c yf0c w1c5 hb6\"><div class=\"t m0 x56 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,4<span class=\"_ _43\"> </span>7% </div></td></tr><tr><td class=\"c x191 yf0d w307 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Premio per il rischio<span class=\"_ _43\"> </span></div></td><td class=\"c x23c yf0e w1c4 h29\"><div class=\"t m0 x46 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x23d yf0e we8 h29\"><div class=\"t m0 x45 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x247 yf0e w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x248 yf0e w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x240 yf0e w1c6 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x249 yf0e w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50%<span class=\"_ _43\"> </span> </div></td><td class=\"c x241 yf0e w1c7 h29\"><div class=\"t m0 x68 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x24a yf0e w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x24b yf0e w1c8 h29\"><div class=\"t m0 x47 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x244 yf0e w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,50% </div></td><td class=\"c x24c yf0e w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">5,5<span class=\"_ _43\"> </span>0% </div></td></tr><tr><td class=\"c x191 yf0f w308 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">azionario di mercato<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x246 yf10 w1c3 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Beta unlevered </div></td><td class=\"c x23c yf10 w1c4 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x23d yf10 we8 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x247 yf10 w1c5 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x248 yf10 w1c5 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x240 yf10 w1c6 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x249 yf10 w1c5 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x241 yf10 w1c7 hb6\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24a yf10 w1c5 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24b yf10 w1c8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x244 yf10 w1c5 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,87 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24c yf10 w1c5 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\"></span><span class=\"ls0\">0<span class=\"_ _43\"> </span></span><span class=\"ls0\">,87</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x246 yf11 w1c3 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">D/E Target </div></td><td class=\"c x23c yf11 w1c4 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x23d yf11 we8 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x247 yf11 w1c5 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x248 yf11 w1c5 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x240 yf11 w1c6 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x249 yf11 w1c5 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x241 yf11 w1c7 hb9\"><div class=\"t m0 x56 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24a yf11 w1c5 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24b yf11 w1c8 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x244 yf11 w1c5 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">0,43 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24c yf11 w1c5 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\"></span><span class=\"ls0\">0<span class=\"_ _43\"> </span></span><span class=\"ls0\">,43</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x246 yf12 w1c3 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Aliquota fiscale<span class=\"_ _43\"> </span> </div></td><td class=\"c x23c yf12 w1c4 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x23d yf12 we8 hb6\"><div class=\"t m0 x73 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x247 yf12 w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x248 yf12 w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x240 yf12 w1c6 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x249 yf12 w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x241 yf12 w1c7 hb6\"><div class=\"t m0 x65 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x24a yf12 w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x24b yf12 w1c8 hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x244 yf12 w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,00% </div></td><td class=\"c x24c yf12 w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">24,0<span class=\"_ _43\"> </span>0% </div></td></tr><tr><td class=\"c x246 yf13 w1c3 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls0 ws0\">Relevered Beta </div></td><td class=\"c x23c yf13 w1c4 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x23d yf13 we8 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x247 yf13 w1c5 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x248 yf13 w1c5 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x240 yf13 w1c6 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x249 yf13 w1c5 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x241 yf13 w1c7 hbe\"><div class=\"t m0 x73 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24a yf13 w1c5 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24b yf13 w1c8 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x244 yf13 w1c5 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">1,15 </span><span class=\"ls0\"> </span></div></td><td class=\"c x24c yf13 w1c5 hbe\"><div class=\"t m0 xb7 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\"></span><span class=\"ls0\">1<span class=\"_ _43\"> </span></span><span class=\"ls0\">,15</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yf14 w307 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Premio per il rischio<span class=\"_ _43\"> </span></div></td><td class=\"c x23c yf15 w1c4 h29\"><div class=\"t m0 x46 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x23d yf15 we8 h29\"><div class=\"t m0 x45 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x247 yf15 w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x248 yf15 w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x240 yf15 w1c6 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x249 yf15 w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91%<span class=\"_ _43\"> </span> </div></td><td class=\"c x241 yf15 w1c7 h29\"><div class=\"t m0 x68 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x24a yf15 w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x24b yf15 w1c8 h29\"><div class=\"t m0 x47 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x244 yf15 w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,91% </div></td><td class=\"c x24c yf15 w1c5 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">2,9<span class=\"_ _43\"> </span>1% </div></td></tr><tr><td class=\"c x191 yf16 w309 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">addizionale<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x191 yf17 w30a h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Rischio di<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x24b yf18 w1c8 h29\"><div class=\"t m0 x47 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">0,75% </div></td><td class=\"c x244 yf18 w1c5 h29\"><div class=\"t m0 x56 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">0,25%<span class=\"_ _43\"> </span> </div></td><td></td></tr><tr><td class=\"c x191 yf19 w30b h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">concentrazione<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x191 yf1a w30c h183\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">Costo del capitale<span class=\"_ _43\"> </span></div></td><td class=\"c x23c yf1b w1c4 h8a\"><div class=\"t m0 x5c h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">12,80% </div></td><td class=\"c x23d yf1b we8 h8a\"><div class=\"t m0 x57 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">12,85% </div></td><td class=\"c x247 yf1b w1c5 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">12,63% </div></td><td class=\"c x248 yf1b w1c5 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">13,21% </div></td><td class=\"c x240 yf1b w1c6 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">14,92% </div></td><td class=\"c x249 yf1b w1c5 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">13,46% </div></td><td class=\"c x241 yf1b w1c7 h8a\"><div class=\"t m0 x65 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">12,41% </div></td><td class=\"c x24a yf1b w1c5 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">12,94% </div></td><td class=\"c x24b yf1b w1c8 h8a\"><div class=\"t m0 x72 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">13,69% </div></td><td class=\"c x244 yf1b w1c5 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">13,38% </div></td><td class=\"c x24c yf1b w1c5 h8a\"><div class=\"t m0 xa7 h1f y19d ff3 fs9 fc1 sc0 ls0 ws0\">12,7<span class=\"_ _43\"> </span>3% </div></td></tr><tr><td class=\"c x191 yf1c w30d h17e\"><div class=\"t m0 x190 h1f ye09 ff3 fs9 fc1 sc0 ls0 ws0\">proprio (Ke)<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x246 yf1d w1c3 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">E/(E+D)<span class=\"_ _43\"> </span> </div></td><td class=\"c x23c yf1d w1c4 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x23d yf1d we8 hb6\"><div class=\"t m0 x73 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x247 yf1d w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x248 yf1d w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x240 yf1d w1c6 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x249 yf1d w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x241 yf1d w1c7 hb6\"><div class=\"t m0 x65 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x24a yf1d w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x24b yf1d w1c8 hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x244 yf1d w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,17% </div></td><td class=\"c x24c yf1d w1c5 hb6\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">70,1<span class=\"_ _43\"> </span>7% </div></td></tr><tr><td class=\"c x246 yf1e w1c3 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">D/(E+D)<span class=\"_ _43\"> </span> </div></td><td class=\"c x23c yf1e w1c4 hb9\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x23d yf1e we8 hb9\"><div class=\"t m0 x73 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x247 yf1e w1c5 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x248 yf1e w1c5 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x240 yf1e w1c6 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x249 yf1e w1c5 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x241 yf1e w1c7 hb9\"><div class=\"t m0 x65 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x24a yf1e w1c5 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x24b yf1e w1c8 hb9\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x244 yf1e w1c5 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,83% </div></td><td class=\"c x24c yf1e w1c5 hb9\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">29,8<span class=\"_ _43\"> </span>3% </div></td></tr><tr><td class=\"c x246 yf1f w1c3 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">WACC<span class=\"_ _43\"> </span> </div></td><td class=\"c x23c yf1f w1c4 hb6\"><div class=\"t m0 x48 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">9,96% </div></td><td class=\"c x23d yf1f we8 hb6\"><div class=\"t m0 x45 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">9,99% </div></td><td class=\"c x247 yf1f w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">9,84% </div></td><td class=\"c x248 yf1f w1c5 hb6\"><div class=\"t m0 xa7 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">10,24% </div></td><td class=\"c x240 yf1f w1c6 hb6\"><div class=\"t m0 xa7 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">11,44% </div></td><td class=\"c x249 yf1f w1c5 hb6\"><div class=\"t m0 xa7 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">10,42%<span class=\"_ _43\"> </span> </div></td><td class=\"c x241 yf1f w1c7 hb6\"><div class=\"t m0 x68 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">9,68% </div></td><td class=\"c x24a yf1f w1c5 hb6\"><div class=\"t m0 xa7 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">10,05% </div></td><td class=\"c x24b yf1f w1c8 hb6\"><div class=\"t m0 x72 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">10,58% </div></td><td class=\"c x244 yf1f w1c5 hb6\"><div class=\"t m0 xa7 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">10,36% </div></td><td class=\"c x24c yf1f w1c5 hb6\"><div class=\"t m0 x56 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">9,9<span class=\"_ _43\"> </span>1% </div></td></tr></table>Diversamente <span class=\"_ _b\"></span>dal <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>cedente <span class=\"_ _b\"></span>esercizio, <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>predisp<span class=\"_ _0\"></span>osizione <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>test <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>impairment <span class=\"_ _13\"></span>ai<span class=\"_ _43\"> </span>fini d<span class=\"_ _2\"></span>el bila<span class=\"_ _2\"></span>ncio consolida<span class=\"_ _2\"></span>to chiuso <span class=\"_ _6\"></span>al 31<span class=\"_ _2\"></span> dicembre<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2024, il <span class=\"_ _6\"></span>management <span class=\"_ _2\"></span>ha individuato <span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>n<span class=\"_ _43\"> </span>WACC <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _6\"></span>ciascuna <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>CGU, <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>tabella <span class=\"_ _6\"></span>precedentemente <span class=\"_ _6\"></span>riportata. <span class=\"_ _6\"></span>\u00c8 <span class=\"_ _6\"></span>stato <span class=\"_ _6\"></span>inoltre<span class=\"_ _43\"> </span>preventivamente <span class=\"_ _b\"></span>valutato <span class=\"_ _b\"></span>l\u2019imp<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>tali <span class=\"_ _b\"></span>modifiche <span class=\"_ _b\"></span>sull\u2019<span class=\"_ _0\"></span><span class=\"ff1\">esercizio <span class=\"_ _b\"></span>al <span class=\"_ _13\"></span>31 <span class=\"_ _b\"></span>dicembre <span class=\"_ _b\"></span>2023,<span class=\"_ _43\"> </span></span>dal <span class=\"_ _13\"></span>quale <span class=\"_ _13\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>sono <span class=\"_ _1a\"></span>emerse <span class=\"_ _b\"></span>variaz<span class=\"_ _0\"></span>ioni <span class=\"_ _13\"></span>significative <span class=\"_ _13\"></span>rispetto <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>risu<span class=\"_ _0\"></span>ltati <span class=\"_ _b\"></span>ottenuti <span class=\"_ _1a\"></span>in <span class=\"_ _13\"></span>quella<span class=\"_ _43\"> </span>sede.<span class=\"_ _43\"> </span>Il <span class=\"_ _1a\"></span>tasso <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>attualizzazione <span class=\"_ _1a\"></span>utilizzato <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>scontare <span class=\"_ _1a\"></span>i <span class=\"_ _1a\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>cassa <span class=\"_ _1a\"></span>futuri <span class=\"_ _1a\"></span>esprime <span class=\"_ _1a\"></span>il <span class=\"_ _1a\"></span>costo<span class=\"_ _43\"> </span>medio ponderato <span class=\"_ _0\"></span>del capitale (WACC) post<span class=\"_ _0\"></span>-tax ed <span class=\"_ _0\"></span>\u00e8 stato determinato utilizzando: <span class=\"_ _0\"></span>i tassi<span class=\"_ _43\"> </span>free-risk <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>livello <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>CGU <span class=\"_ _1b\"></span>determinati <span class=\"_ _1a\"></span>come <span class=\"_ _1b\"></span>tasso <span class=\"_ _1b\"></span>medio <span class=\"_ _1a\"></span>ponderato <span class=\"_ _1b\"></span>dei <span class=\"_ _1b\"></span>rendimenti <span class=\"_ _1b\"></span>dei<span class=\"_ _43\"> </span>government bond<span class=\"ff1\"> <span class=\"_ _0\"></span>decennali <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi realizzati d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ciascuna CGU <span class=\"_ _0\"></span>nei p<span class=\"_ _0\"></span>aesi in cu<span class=\"_ _0\"></span>i opera,<span class=\"_ _43\"> </span></span>il <span class=\"_ _0\"></span>Beta, <span class=\"_ _0\"></span>il premio <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rischio di <span class=\"_ _0\"></span>equity <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span><span class=\"ff6\">Equity Risk <span class=\"_ _0\"></span>Premium</span>) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>del d<span class=\"_ _0\"></span>ebito. Per <span class=\"_ _0\"></span>le<span class=\"_ _43\"> </span>CGU <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>ricavi <span class=\"_ _0\"></span>generati <span class=\"_ _0\"></span>in <span class=\"_ _b\"></span>misura <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>50% <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>un <span class=\"_ _b\"></span>s<span class=\"_ _0\"></span>ingolo <span class=\"_ _0\"></span>cliente, <span class=\"_ _0\"></span>come <span class=\"_ _b\"></span>Modar <span class=\"_ _b\"></span>e<span class=\"_ _43\"> </span>Cenacchi <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>stato i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>oltre <span class=\"_ _6\"></span>introdotto <span class=\"_ _6\"></span>un <span class=\"ff6\">Concentration <span class=\"_ _6\"></span>risk<span class=\"ff1\">, <span class=\"_ _2\"></span>al <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _6\"></span>di ra<span class=\"_ _2\"></span>ppresentare <span class=\"_ _6\"></span>il risc<span class=\"_ _2\"></span>hio<span class=\"_ _43\"> </span></span></span>di <span class=\"_ _6\"></span>concentrazione <span class=\"_ _6\"></span>della <span class=\"_ _2\"></span>clientela.<span class=\"ff4\"> <span class=\"_ _7\"></span><span class=\"ff1\">In<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>funzione <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>questa <span class=\"_ _6\"></span>considerazione, <span class=\"_ _6\"></span>il <span class=\"ff6\">ri<span class=\"_ _2\"></span>sk <span class=\"_ _6\"></span>free<span class=\"ff1\"> <span class=\"_ _2\"></span>in <span class=\"_ _7\"></span>q<span class=\"_ _0\"></span>uesti<span class=\"_ _43\"> </span></span></span></span></span>casi <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _13\"></span>stato <span class=\"_ _b\"></span>calcolato <span class=\"_ _13\"></span>ponderando <span class=\"_ _b\"></span>lo <span class=\"_ _13\"></span>spaccato <span class=\"_ _b\"></span>geografico <span class=\"_ _b\"></span>dei <span class=\"_ _13\"></span>ricavi <span class=\"_ _b\"></span>propri <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>cliente <span class=\"_ _b\"></span>da<span class=\"_ _43\"> </span>cui la concentrazione deriva.<span class=\"_ _43\"> </span>Anche <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tasso <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>crescita <span class=\"_ _b\"></span>(<span class=\"ff6 ls3c\">g <span class=\"_ _0\"></span><span class=\"ls0\">rate<span class=\"_ _0\"></span></span></span>), <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Consiglio <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>Amministrazione<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il<span class=\"_ _43\"> </span>supporto <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>consulente <span class=\"_ _17\"> </span>esterno<span class=\"_ _0\"></span>, <span class=\"_ _1b\"></span>ha <span class=\"_ _17\"> </span>utilizzato <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>tasso <span class=\"_ _c\"> </span>differenziato <span class=\"_ _1b\"></span>per <span class=\"_ _17\"> </span>singola <span class=\"_ _17\"> </span>CGU<span class=\"_ _43\"> </span>coerentemente <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>Paesi <span class=\"_ _17\"> </span>principali <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>cui <span class=\"_ _c\"> </span>ciascuna <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>opera<span class=\"_ _0\"></span>.<span class=\"ff4\"> <span class=\"_ _17\"></span></span>Anche <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>questa<span class=\"_ _43\"> </span>variabile <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>stato <span class=\"_ _1b\"></span>preventivamente <span class=\"_ _1b\"></span>valutato <span class=\"_ _1b\"></span>l\u2019impatto <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>modifica <span class=\"_ _1b\"></span>sull\u2019esercizio <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>31<span class=\"_ _43\"> </span>dicembre <span class=\"_ _17\"> </span>2023, <span class=\"_ _17\"> </span>dal <span class=\"_ _17\"> </span>quale <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>emerse <span class=\"_ _17\"> </span>variazioni <span class=\"_ _17\"> </span>significative <span class=\"_ _1b\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _1b\"></span>ai <span class=\"_ _c\"> </span>risultati<span class=\"_ _43\"> </span>ottenuti in quella sede.<span class=\"_ _43\"> </span>Si precisa <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>nello svolgimento d<span class=\"_ _0\"></span>elle procedure di <span class=\"_ _0\"></span>impairment test <span class=\"_ _0\"></span>al 31 d<span class=\"_ _0\"></span>icembre 2024<span class=\"_ _43\"> </span>sono <span class=\"_ _c\"> </span>stati <span class=\"_ _17\"> </span>considerati <span class=\"_ _c\"> </span>gli <span class=\"_ _17\"> </span>aspetti <span class=\"_ _c\"> </span>che <span class=\"_ _17\"> </span>possono <span class=\"_ _c\"> </span>generare <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>otenziali <span class=\"_ _17\"> </span>rischi <span class=\"_ _17\"> </span>sia <span class=\"_ _c\"> </span>in <span class=\"_ _17\"> </span>ambito<span class=\"_ _43\"> </span>economico-finanziario che reputazionale.<span class=\"_ _43\"> </span>Nella <span class=\"_ _0\"></span>predisposizione dei <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>economico<span class=\"_ _0\"></span>-finanziari 20<span class=\"_ _0\"></span>25-2027 <span class=\"_ _0\"></span>utilizzati <span class=\"_ _0\"></span>per la <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ima del<span class=\"_ _43\"> </span>valore <span class=\"_ _0\"></span>d\u2019uso <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0 oggetto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impairment, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>management ha <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>siderato<span class=\"_ _43\"> </span>molteplici aspetti legati<span class=\"_ _2\"></span> al tema <span class=\"_ _2\"></span>della sostenibilit\u00e0 <span class=\"_ _2\"></span>e stimato le s<span class=\"_ _2\"></span>pese futu<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>che le singole<span class=\"_ _43\"> </span>CGU saran<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>chiamate <span class=\"_ _0\"></span>a sost<span class=\"_ _0\"></span>enere <span class=\"_ _0\"></span>per f<span class=\"_ _0\"></span>ar fronte <span class=\"_ _0\"></span>agli <span class=\"_ _0\"></span>aspetti <span class=\"_ _0\"></span>ESG <span class=\"_ _0\"></span>(Environmental, <span class=\"_ _0\"></span>Social<span class=\"_ _43\"> </span>and <span class=\"_ _0\"></span>Corporate <span class=\"_ _b\"></span>Governance). In <span class=\"_ _b\"></span>particolare, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>state <span class=\"_ _b\"></span>considerate <span class=\"_ _0\"></span>tutte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>mirate<span class=\"_ _43\"> </span>a <span class=\"_ _a\"> </span>generare <span class=\"_ _11\"> </span>un <span class=\"_ _a\"> </span>aumento <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>energia <span class=\"_ _a\"> </span>elettrica <span class=\"_ _a\"> </span>derivante <span class=\"_ _11\"> </span>da <span class=\"_ _a\"> </span>font<span class=\"_ _0\"></span>i <span class=\"_ _11\"> </span>rinnovabili, <span class=\"_ _a\"> </span>come <span class=\"_ _11\"> </span>a<span class=\"_ _43\"> </span>esempio, <span class=\"_ _11\"> </span>l\u2019installazione <span class=\"_ _a\"> </span>di <span class=\"_ _11\"> </span>pannelli <span class=\"_ _a\"> </span>f<span class=\"_ _0\"></span>otovoltaici <span class=\"_ _a\"> </span>e <span class=\"_ _11\"> </span>l\u2019acquisto <span class=\"_ _a\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _a\"> </span>garanzie <span class=\"_ _11\"> </span>d\u2019origine <span class=\"_ _a\"> </span>da<span class=\"_ _43\"> </span>fornitori <span class=\"_ _17\"> </span>certificati, <span class=\"_ _17\"> </span>stimando <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>costi <span class=\"_ _17\"> </span>collegati. <span class=\"_ _17\"> </span>Inoltre, <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>state <span class=\"_ _17\"> </span>considerate <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>spese<span class=\"_ _43\"> </span>necessarie p<span class=\"_ _0\"></span>er ottenere <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>certificazioni (quali <span class=\"_ _0\"></span>l\u2019ISO<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _0\"></span></span>14001 <span class=\"_ _0\"></span>o l\u2019ISO <span class=\"_ _0\"></span>9001) <span class=\"_ _0\"></span>e gli <span class=\"_ _0\"></span>aumenti <span class=\"_ _0\"></span>dei<span class=\"_ _43\"> </span>costi relativi <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>polizze assicurative <span class=\"_ _2\"></span>(a esempio <span class=\"_ _6\"></span>quelle a copertura<span class=\"_ _2\"></span> dei risc<span class=\"_ _2\"></span>hi catastrofali).<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _b\"></span>posto <span class=\"_ _b\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>adottare <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>sistema <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>monitoraggio <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>dei<span class=\"_ _43\"> </span>principali <span class=\"_ _c\"> </span>fornitori  c<span class=\"_ _2\"></span>on <span class=\"_ _c\"> </span>metri<span class=\"_ _0\"></span>che <span class=\"_ _15\"> </span>ESG. <span class=\"_ _c\"> </span>Importante <span class=\"_ _15\"> </span>citare, <span class=\"_ _c\"> </span>tuttavia, <span class=\"_ _c\"> </span>che <span class=\"_ _c\"> </span>at<span class=\"_ _0\"></span>tualmente <span class=\"_ _c\"> </span>le<span class=\"_ _43\"> </span>singole <span class=\"_ _b\"></span>CGU <span class=\"_ _b\"></span>fanno <span class=\"_ _b\"></span>riferimento <span class=\"_ _b\"></span>prevalentemente<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>fornitori <span class=\"_ _b\"></span>italiani <span class=\"_ _b\"></span>soggetti <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>normative<span class=\"_ _43\"> </span>stringenti in ambito di sicurezza sul lavoro.<span class=\"_ _43\"> </span>Si <span class=\"_ _13\"></span>rip<span class=\"_ _0\"></span>orta <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>seguito <span class=\"_ _1a\"></span>la <span class=\"_ _13\"></span>sintesi <span class=\"_ _1a\"></span>delle <span class=\"_ _13\"></span>risu<span class=\"_ _0\"></span>ltanze <span class=\"_ _13\"></span>del <span class=\"_ _1a\"></span>test <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>\u2019impairment <span class=\"_ _13\"></span>per <span class=\"_ _1a\"></span>le <span class=\"_ _13\"></span>singole <span class=\"_ _1a\"></span>CGU<span class=\"_ _43\"> </span>anche <span class=\"_ _17\"> </span>considerando <span class=\"_ _17\"> </span><span class=\"ff5\">gli <span class=\"_ _17\"> </span>effetti <span class=\"_ _17\"> </span>derivanti <span class=\"_ _17\"> </span>dall\u2019attualizzazione <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _1b\"></span>flussi <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span>cassa <span class=\"_ _17\"> </span>negativi<span class=\"_ _43\"> </span></span>della H<span class=\"_ _2\"></span>olding <span class=\"_ _2\"></span>Capogruppo <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>suo <span class=\"_ _6\"></span>ruolo di <span class=\"_ _6\"></span>gestione <span class=\"_ _2\"></span>strategica, <span class=\"_ _2\"></span>coordinamento <span class=\"_ _6\"></span>e controllo<span class=\"_ _43\"> </span>del Gruppo (<span class=\"ff6\">corporate asset</span>):<table class=\"s w30e h18e\" id=\"_58b424ab-c1db-40cd-856c-27aabc231e63\"><tr><td></td><td class=\"c x24d yf20 w30f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Enterprise</div></td><td class=\"c x24e yf21 w310 h18f\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Capitale<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x24f yf22 w311 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">value<span class=\"_ _43\"> </span></div></td><td class=\"c x250 yf23 w312 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">investito<span class=\"_ _43\"> </span></div></td><td class=\"c x251 yf24 w102 h21\"><div class=\"t m0 x62 h12 y143 ff1 fs9 fc1 sc0 ls0 ws0\">Headroom </div></td></tr><tr><td class=\"c x1dc yf24 w154 h21\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls0 ws0\">CGU </div></td><td></td><td class=\"c x252 yf25 w313 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">netto<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x1dc yf26 w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni </div></td><td class=\"c x253 yf26 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">67.977 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf26 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">30.798 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf26 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">37.179 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf27 w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani  </div></td><td class=\"c x253 yf27 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">36.260 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf27 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">20.953 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf27 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.307 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf28 w154 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Saba Italia </div></td><td class=\"c x253 yf28 w10c hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.724 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf28 w103 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.616 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf28 w102 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">17.108 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf29 w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti Int. </div></td><td class=\"c x253 yf29 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">37.474 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf29 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">24.575 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf29 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.899 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2a w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Turri </div></td><td class=\"c x253 yf2a w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">46.021 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2a w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">43.961 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2a w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.060 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2b w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Davide Groppi </div></td><td class=\"c x253 yf2b w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">38.848 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2b w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.835 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2b w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">26.013 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2c w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting </div></td><td class=\"c x253 yf2c w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">35.938 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2c w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">13.526 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2c w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.412 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2d w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light </div></td><td class=\"c x253 yf2d w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.655 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2d w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.070 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2d w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.585 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2e w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi Int. </div></td><td class=\"c x253 yf2e w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">73.687 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2e w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.347 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2e w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">48.340 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf2f w154 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Modar </div></td><td class=\"c x253 yf2f w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">45.573 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf2f w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.406 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf2f w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">38.167 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf30 w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design </div></td><td class=\"c x253 yf30 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">87.076 </span><span class=\"ls0\"> </span></div></td><td class=\"c x254 yf30 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">71.578 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf30 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.498 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf31 w154 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Subtotale CGU </div></td><td class=\"c x253 yf31 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">501.233 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x254 yf31 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">264.665 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x251 yf31 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">236.568 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1dc yf32 w154 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Holding Dexelance </div></td><td></td><td class=\"c x254 yf32 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.434 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 yf32 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.434) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf33 w154 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x254 yf33 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">268.099 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x251 yf33 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">233.134 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1dc yf34 w154 h43\"><div class=\"t m0 xb5 h12 y143 ff1 fs9 fc1 sc0 ls0 ws0\">Valore recuperabile Capogruppo (in </div><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">qualit\u00e0 di <span class=\"ff6\">corporate asset</span>) </div></td><td class=\"c x253 yf34 w10c h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(37.083) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x251 yf34 w102 h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(37.083) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1dc yf35 w154 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td></td><td></td><td class=\"c x251 yf35 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">196.050 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>L\u2019<span class=\"ff6\">enterprise <span class=\"_ _17\"> </span>value<span class=\"ff1\"> <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>Holdin<span class=\"_ _0\"></span>g <span class=\"_ _17\"> </span>Capogruppo <span class=\"_ _17\"> </span>include <span class=\"_ _17\"> </span>prevalentemente <span class=\"_ _17\"> </span><span class=\"ls12\">i <span class=\"_ _c\"> </span></span>flussi <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>cassa<span class=\"_ _43\"> </span></span></span>negativi Dexelance S.p.A.<span class=\"_ _43\"> </span>L\u2019eccedenza del <span class=\"_ _0\"></span>valore recuperabile rispetto <span class=\"_ _0\"></span>a quello contabile <span class=\"_ _0\"></span>ammonta a Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span><span class=\"ff1 ls7\">23<span class=\"ls0\">6.</span>568<span class=\"_ _43\"> </span></span>migliaia  (pre-holding <span class=\"_ _15\"> </span>costs). <span class=\"_ _15\"> </span>Considerando  il <span class=\"_ _15\"> </span>valore <span class=\"_ _15\"> </span>recuperabile <span class=\"_ _15\"> </span>del  <span class=\"ff6\">corporate <span class=\"_ _15\"> </span>asset</span><span class=\"ls12\">,<span class=\"_ _43\"> </span></span>l\u2019eccedenza <span class=\"_ _11\"> </span>risulterebbe <span class=\"_ _11\"> </span><span class=\"ff1\">pari <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>Euro <span class=\"_ _11\"> </span>1<span class=\"ls1a\">96<span class=\"_ _0\"></span></span>.<span class=\"ls7\">050</span> <span class=\"_ _11\"> </span>migliaia <span class=\"_ _11\"> </span>(Euro <span class=\"_ _11\"> </span>1<span class=\"ls7\">86</span>.<span class=\"ls7\">332</span> <span class=\"_ _11\"> </span>migliaia <span class=\"_ _11\"> </span>al <span class=\"_ _f\"> </span>31<span class=\"_ _43\"> </span></span>dicembre 2023<span class=\"ls9\">).<span class=\"_ _43\"> </span></span>Si <span class=\"_ _0\"></span>riporta di <span class=\"_ _0\"></span>seguito la <span class=\"_ _0\"></span>riconciliazione <span class=\"_ _0\"></span><span class=\"ls19\">de</span>l <span class=\"_ _0\"></span>capitale investito <span class=\"_ _0\"></span>netto contabile<span class=\"_ _0\"></span>, evidenziando<span class=\"_ _43\"> </span>le componenti di attivit\u00e0 a vita utile indefinita:<table class=\"s w314 h190\" id=\"_4daaee50-1e74-4253-bf96-ae6bfc42a23a\"><tr><td></td><td class=\"c x256 yf36 w315 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Valore<span class=\"_ _43\"> </span></div></td><td class=\"c x257 yf36 w315 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Valore<span class=\"_ _43\"> </span></div></td><td class=\"c x258 yf36 w316 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Totale immob.</div></td><td class=\"c x259 yf37 w317 h191\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Capitale investito<span class=\"_ _43\"> </span></div></td><td class=\"c x25a yf36 w310 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Capitale<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x25b yf38 w318 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">contabile<span class=\"_ _43\"> </span></div></td><td class=\"c x25c yf38 w318 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">contabile<span class=\"_ _43\"> </span></div></td><td class=\"c x25d yf38 w319 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">immateriali a vita<span class=\"_ _43\"> </span></div></td><td class=\"c x25e yf39 w31a h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">netto escluso<span class=\"_ _43\"> </span></div></td><td class=\"c x25f yf38 w312 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">investito<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x260 yf3a w31b h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">avviamento<span class=\"_ _43\"> </span></div></td><td class=\"c x257 yf3a w31c h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">marchi<span class=\"_ _43\"> </span></div></td><td class=\"c x258 yf3a w31d h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">utile indefinita</div></td><td class=\"c x261 yf3b w31e h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">attivit\u00e0 immateriali<span class=\"_ _43\"> </span></div></td><td class=\"c x262 yf3a w313 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">netto<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x263 yf3c w1cb h113\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls0 ws0\">CGU-Holding </div></td><td></td><td></td><td></td><td class=\"c x264 yf3d w31f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">a vita utile indefinita<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x263 yf3e w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni </div></td><td class=\"c x265 yf3e w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.012 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf3e w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">13.150 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf3e w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">23.163 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf3e w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">7.635 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf3e w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">30.798 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf3f w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani  </div></td><td class=\"c x265 yf3f w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.203 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf3f w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.598 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf3f w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">12.801 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf3f w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">8.152 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf3f w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">20.953 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf40 w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Saba Italia </div></td><td class=\"c x265 yf40 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">197 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x266 yf40 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.992 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf40 w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">4.189 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf40 w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">4.428 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf40 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">8.616 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf41 w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti Int. </div></td><td class=\"c x265 yf41 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">9.193 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf41 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.956 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf41 w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">16.148 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf41 w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">8.426 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf41 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">24.575 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf42 w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Turri </div></td><td class=\"c x265 yf42 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">29.282 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf42 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.641 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf42 w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">32.923 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf42 w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">11.037 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf42 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">43.961 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf43 w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Davide Groppi  </div></td><td class=\"c x265 yf43 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.604 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf43 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.461 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf43 w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">7.065 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf43 w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">5.770 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf43 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">12.835 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf44 w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting </div></td><td class=\"c x265 yf44 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.343 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf44 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x267 yf44 w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">10.343 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf44 w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">3.184 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf44 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">13.526 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf45 w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light </div></td><td class=\"c x265 yf45 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.549 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf45 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x267 yf45 w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">3.549 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf45 w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">1.521 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf45 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">5.070 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf46 w1cb hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi Int. </div></td><td class=\"c x265 yf46 w103 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.312 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf46 w109 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x267 yf46 w1cc hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">22.312 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf46 w1cd hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">3.035 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf46 w122 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">25.347 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf47 w1cb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Modar </div></td><td class=\"c x265 yf47 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.633 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf47 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x267 yf47 w1cc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">8.633 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf47 w1cd hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                      <span class=\"ls0\">(1.227) </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf47 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">7.406 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf48 w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design </div></td><td class=\"c x265 yf48 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">30.483 </span><span class=\"ls0\"> </span></div></td><td class=\"c x266 yf48 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">20.663 </span><span class=\"ls0\"> </span></div></td><td class=\"c x267 yf48 w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">51.145 </span><span class=\"ls0\"> </span></div></td><td class=\"c x268 yf48 w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"ls0\">20.432 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf48 w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">71.578 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf49 w1cb hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Subtotale CGU </div></td><td class=\"c x265 yf49 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">134.811 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x266 yf49 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x267 yf49 w1cc hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"lsc\">192.272 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x268 yf49 w1cd hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"lsc\">72.394 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x269 yf49 w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">264.665 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x263 yf4a w1cb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Holding Dexelance </div></td><td></td><td></td><td class=\"c x267 yf4a w1cc hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x268 yf4a w1cd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                         <span class=\"ls0\">3.434 </span><span class=\"ls0\"> </span></div></td><td class=\"c x269 yf4a w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">3.434 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x263 yf4b w1cb hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x265 yf4b w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">134.811 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x266 yf4b w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">57.461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x267 yf4b w1cc hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"lsc\">192.272 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x268 yf4b w1cd hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                       <span class=\"lsc\">75.828 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x269 yf4b w122 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">    <span class=\"lsc\">268.099 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>La <span class=\"_ _13\"></span>determinazione <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>d\u2019uso <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _1a\"></span>particolarmente <span class=\"_ _13\"></span>sensibile <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>seguenti <span class=\"_ _13\"></span>ipotesi: <span class=\"_ _1a\"></span>(i)<span class=\"_ _43\"> </span>andamento <span class=\"_ _9\"> </span>EBITDA, <span class=\"_ _a\"> </span>(ii)  t<span class=\"_ _0\"></span>asso  di <span class=\"_ _a\"> </span>sconto,  (iii) <span class=\"_ _a\"> </span>tasso <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>i  crescita <span class=\"_ _a\"> </span>(<span class=\"ff6\">g  rate</span><span class=\"ls9\">) <span class=\"_ _a\"> </span></span>utilizzato  per<span class=\"_ _43\"> </span>estrapolare i flussi di cassa oltre il periodo di prev<span class=\"_ _2\"></span>isione.<span class=\"_ _43\"> </span>Le <span class=\"_ _b\"></span>analisi <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>sensitivit\u00e0 <span class=\"_ _b\"></span>svolte <span class=\"_ _b\"></span>dalla <span class=\"_ _13\"></span>societ\u00e0 <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dicembre <span class=\"_ _13\"></span>2024 <span class=\"_ _13\"></span>confermano <span class=\"_ _b\"></span>che, <span class=\"_ _b\"></span>anche<span class=\"_ _43\"> </span>qualora <span class=\"_ _17\"> </span>i <span class=\"_ _c\"> </span>parametri <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>WACC <span class=\"_ _17\"> </span>e <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>tasso <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>crescita <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>riferimento <span class=\"_ _17\"> </span>dovessero <span class=\"_ _c\"> </span>subire<span class=\"_ _43\"> </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=\"ff1\">.<span class=\"_ _43\"> </span></span></span>\u00c8 <span class=\"_ _2f\"> </span>stata <span class=\"_ _2f\"> </span>inoltre <span class=\"_ _18\"> </span>intro<span class=\"_ _0\"></span>dotta <span class=\"_ _2f\"> </span>un\u2019ulteriore <span class=\"_ _18\"> </span>analisi <span class=\"_ _2f\"> </span>di <span class=\"_ _2f\"> </span>sensitivit\u00e0 <span class=\"_ _2f\"> </span>sui <span class=\"_ _2f\"> </span>ris<span class=\"_ _2\"></span>ultati <span class=\"_ _2f\"> </span>ottenuti<span class=\"_ _43\"> </span>individuando <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>livello <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>WACC <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>EBITDA <span class=\"_ _b\"></span>che <span class=\"_ _0\"></span>determinano <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>reak<span class=\"_ _0\"></span>-even <span class=\"_ _b\"></span>(inteso <span class=\"_ _0\"></span>come<span class=\"_ _43\"> </span>uguaglianza <span class=\"_ _6\"></span>tra <span class=\"_ _7\"></span><span class=\"ff6\">Value <span class=\"_ _6\"></span>in <span class=\"_ _7\"></span>Use<span class=\"ff1\"> <span class=\"_ _6\"></span><span class=\"lsb\">e <span class=\"ff6 ls0\">Ca<span class=\"_ _2\"></span>rrying <span class=\"_ _7\"></span>Amount<span class=\"ff1\">). <span class=\"_ _6\"></span>Dai <span class=\"_ _6\"></span>risultati <span class=\"_ _7\"></span>ottenuti <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>parametri <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>br<span class=\"_ _0\"></span>e<span class=\"lsf\">ak</span>-<span class=\"_ _43\"> </span></span></span></span></span></span>even mostrano valori significativamente distanti da quelli di riferimento.<table class=\"s w320 h192\" id=\"_0e744d33-51c9-4d08-9fde-de27c02ab904\"><tr><td></td><td class=\"c x26b yf4c w321 h193\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Variazione % degli EBITDA attesi<span class=\"_ _43\"> </span></div></td><td class=\"c x26c yf4c w322 h193\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Incremento % dei tassi di attualizzazione<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x26d yf4d w323 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">sulla base dei singoli business<span class=\"_ _43\"> </span></div></td><td class=\"c x26e yf4d w324 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">(WACC) rispetto a quelli utilizzati nella<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x26f yf4e w325 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">plan che renderebbe il valore<span class=\"_ _43\"> </span></div></td><td class=\"c x270 yf4e w326 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">predisposizione del test di impairment<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x26d yf4f w327 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">recuperabile della CGU pari al<span class=\"_ _43\"> </span></div></td><td class=\"c x271 yf4f w328 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">che renderebbe il valore re<span class=\"_ _2\"></span>cuperabile<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x272 yf50 w1ce h3d\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls0 ws0\">CGU </div></td><td class=\"c x273 yf51 w329 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">suo valore contabile<span class=\"_ _43\"> </span></div></td><td class=\"c x271 yf51 w32a h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">della CGU pari al suo valore contabile<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x272 yf52 w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni </div></td><td class=\"c x274 yf52 w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-46,2% </div></td><td class=\"c x275 yf52 w1d0 hb6\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">9,40% </div></td></tr><tr><td class=\"c x272 yf53 w1ce hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Meridiani  </div></td><td class=\"c x274 yf53 w1cf hb9\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-30,3% </div></td><td class=\"c x275 yf53 w1d0 hb9\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">5,26% </div></td></tr><tr><td class=\"c x272 yf54 w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Saba Italia </div></td><td class=\"c x274 yf54 w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-55,8% </div></td><td class=\"c x275 yf54 w1d0 hb6\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">15,20% </div></td></tr><tr><td class=\"c x272 yf55 w1ce hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gamma Arredamenti Int. </div></td><td class=\"c x274 yf55 w1cf hb9\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-<span class=\"lsc\"></span><span class=\"lsc\">31,</span>3% </div></td><td class=\"c x275 yf55 w1d0 hb9\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 lsc ws0\">4,31<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x272 yf56 w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Turri </div></td><td class=\"c x274 yf56 w1cf hb6\"><div class=\"t m0 xdb h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-3,5% </div></td><td class=\"c x275 yf56 w1d0 hb6\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 lsc ws0\">0,38<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x272 yf57 w1ce hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Davide Groppi  </div></td><td class=\"c x274 yf57 w1cf hb9\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-56,5% </div></td><td class=\"c x275 yf57 w1d0 hb9\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">16,63% </div></td></tr><tr><td class=\"c x272 yf58 w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Flexalighting </div></td><td class=\"c x274 yf58 w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-54,5% </div></td><td class=\"c x275 yf58 w1d0 hb6\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">11,47% </div></td></tr><tr><td class=\"c x272 yf59 w1ce hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls0 ws0\">Axo Light </div></td><td class=\"c x274 yf59 w1cf hbe\"><div class=\"t m0 x6a h12 y980 ff1 fs9 fc1 sc0 ls0 ws0\">-19,0% </div></td><td class=\"c x275 yf59 w1d0 hbe\"><div class=\"t m0 xe8 h12 y980 ff1 fs9 fc1 sc0 ls0 ws0\">2,80% </div></td></tr><tr><td class=\"c x272 yf5a w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cenacchi Int. </div></td><td class=\"c x274 yf5a w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-50,6% </div></td><td class=\"c x275 yf5a w1d0 hb6\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">11,57% </div></td></tr><tr><td class=\"c x272 yf5b w1ce hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Modar </div></td><td class=\"c x274 yf5b w1cf hb9\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-64,2% </div></td><td class=\"c x275 yf5b w1d0 hb9\"><div class=\"t m0 x13a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">25,80% </div></td></tr><tr><td class=\"c x272 yf5c w1ce hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design </div></td><td class=\"c x274 yf5c w1cf hb6\"><div class=\"t m0 x6a h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">-12,8% </div></td><td class=\"c x275 yf5c w1d0 hb6\"><div class=\"t m0 xe8 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">1,83% </div></td></tr></table>In <span class=\"_ _c\"> </span>particolare, <span class=\"_ _15\"> </span>si <span class=\"_ _c\"> </span>precisa <span class=\"_ _c\"> </span>che  le <span class=\"_ _17\"> </span>an<span class=\"_ _0\"></span>alisi <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>sensitivit\u00e0 <span class=\"_ _c\"> </span>effettuate <span class=\"_ _c\"> </span>evidenziano <span class=\"_ _15\"> </span>potenziali<span class=\"_ _43\"> </span>situazioni <span class=\"_ _17\"> </span>d\u2019<span class=\"_ _0\"></span><span class=\"ff6\">impairment <span class=\"_ _17\"> </span>loss<span class=\"ff1\"> <span class=\"_ _c\"> </span>soltanto <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>riferimento <span class=\"_ _17\"> </span>alla <span class=\"_ _c\"> </span>CGU <span class=\"_ _c\"> </span>Turri <span class=\"_ _17\"> </span>nello <span class=\"_ _c\"> </span>scenario <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span></span></span>significativo peggioramento congiunto dei parametri considerati.<span class=\"_ _43\"> </span>Tali <span class=\"_ _11\"> </span>risultanze, <span class=\"_ _11\"> </span>tuttavia, <span class=\"_ _a\"> </span>risultano <span class=\"_ _11\"> </span>in <span class=\"_ _11\"> </span>parte <span class=\"_ _11\"> </span>giustificate <span class=\"_ _a\"> </span>an<span class=\"_ _0\"></span>che <span class=\"_ _a\"> </span>dall\u2019aspetto <span class=\"_ _11\"> </span>temporale<span class=\"_ _43\"> </span>dell\u2019acquisizione <span class=\"_ _17\"> </span>della <span class=\"_ _1b\"></span>Societ\u00e0; <span class=\"_ _17\"> </span>infatti, <span class=\"_ _1b\"></span>essendo <span class=\"_ _17\"> </span>stata <span class=\"_ _17\"> </span>oggetto <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>acquisizione <span class=\"_ _1b\"></span>nel <span class=\"_ _17\"> </span>corso<span class=\"_ _43\"> </span>dell\u2019anno <span class=\"_ _6\"></span>2023, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>ragionevole <span class=\"_ _6\"></span>che <span class=\"_ _2\"></span>l\u2019headroom <span class=\"_ _7\"></span>non <span class=\"_ _6\"></span>sia particolarm<span class=\"_ _2\"></span>ente <span class=\"_ _6\"></span>consisten<span class=\"_ _0\"></span><span class=\"ff1\">te. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>ogni<span class=\"_ _43\"> </span></span>modo, <span class=\"_ _1b\"></span>il <span class=\"_ _1b\"></span>management <span class=\"_ _1b\"></span>t<span class=\"_ _0\"></span>iene <span class=\"_ _1b\"></span>costantemente <span class=\"_ _1b\"></span><span class=\"ff5\">monitorato <span class=\"_ _1b\"></span>l\u2019andamento <span class=\"_ _1b\"></span>della <span class=\"_ _1b\"></span>societ\u00e0 <span class=\"_ _1b\"></span>alla<span class=\"_ _43\"> </span></span>luce <span class=\"ff5\">delle risultanze della sensitivity del test d\u2019impairment.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "2.<span class=\"ff12 ls0\"> <span class=\"_ _18\"> </span><span class=\"ffd\">Diritto d\u2019uso<span class=\"_ _43\"> </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=\"_ _43\"> </span></span>202<span class=\"ls0\">3 e al 31 dicembre 2024:</span><table class=\"s w32b h189\" id=\"_56d44148-7f34-4fc0-8035-5e0b50e0bcce\"><tr><td></td><td class=\"c x277 yeef w32c h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Diritti d'uso</div></td><td class=\"c x278 yeef w32c h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Diritti d'uso</div></td><td class=\"c x279 yf5d w32c h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Diritti d'uso<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x27a yef1 w32d h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">terreni e</div></td><td class=\"c x27b yef1 w32e h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">impianti e</div></td><td class=\"c x1f6 yf5e w32f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">altri beni<span class=\"_ _43\"> </span></div></td><td class=\"c x27c yef0 w10c h2b\"><div class=\"t m0 x45 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x27d yef0 w144 h2b\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x27e yef2 w294 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">fabbricati</div></td><td class=\"c x27f yef2 w330 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">macchinari<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x27d yef3 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo iniziale </div></td><td class=\"c x280 yef3 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">32.673 </span><span class=\"ls0\"> </span></div></td><td class=\"c x281 yef3 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">338 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x282 yef3 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">319 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x27c yef3 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">33.330 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27d yef4 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento iniziale </div></td><td class=\"c x280 yef4 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(8.823) </span><span class=\"ls0\"> </span></div></td><td class=\"c x281 yef4 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(121) </span><span class=\"ls0\"> </span></div></td><td class=\"c x282 yef4 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(19) </span><span class=\"ls0\"> </span></div></td><td class=\"c x27c yef4 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(8.963) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27d yef5 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto iniziale 01/01/2023 </div></td><td class=\"c x280 yef5 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">23.851 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x281 yef5 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">217 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x282 yef5 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">300 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x27c yef5 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">24.368 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x27d yef6 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">movimenti del periodo </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27d yef7 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali </div></td><td class=\"c x280 yef7 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">9.419 </span><span class=\"ls0\"> </span></div></td><td class=\"c x281 yef7 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">871 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x282 yef7 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">41 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x27c yef7 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.330 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27d yef8 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">iscrizione diritti d'uso </div></td><td class=\"c x280 yef8 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.088 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x282 yef8 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">78 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x27c yef8 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.166 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27d yef9 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">cessioni </div></td><td class=\"c x280 yef9 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(389) </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x27c yef9 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(389) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27d yefa w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni </div></td><td class=\"c x280 yefa w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">196 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x281 yefa w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(1) </span><span class=\"ls0\"> </span></div></td><td class=\"c x282 yefa w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(3) </span><span class=\"ls0\"> </span></div></td><td class=\"c x27c yefa w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">192 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x27d yefb w144 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">ammortamento del periodo </div></td><td class=\"c x280 yefb w103 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.550) </span><span class=\"ls0\"> </span></div></td><td class=\"c x281 yefb w102 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(321) </span><span class=\"ls0\"> </span></div></td><td class=\"c x282 yefb w109 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(100) </span><span class=\"ls0\"> </span></div></td><td class=\"c x27c yefb w10c hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.971) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27d yefc w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x27d yefd w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></td><td class=\"c x280 yefd w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">278 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x27c yefd w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">278 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x27d yefe w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni fondo </div></td><td class=\"c x280 yefe w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(65) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x282 yefe w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">1 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x27c yefe w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(65) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27d yeff w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">totale movimenti del periodo </div></td><td class=\"c x280 yeff w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">7.978 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x281 yeff w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">549 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x282 yeff w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">15 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x27c yeff w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">8.542 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x27d yf00 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo finale </div></td><td class=\"c x280 yf00 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">44.988 </span><span class=\"ls0\"> </span></div></td><td class=\"c x281 yf00 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.208 </span><span class=\"ls0\"> </span></div></td><td class=\"c x282 yf00 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">434 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x27c yf00 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">46.630 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27d yf01 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento finale </div></td><td class=\"c x280 yf01 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(13.160) </span><span class=\"ls0\"> </span></div></td><td class=\"c x281 yf01 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(442) </span><span class=\"ls0\"> </span></div></td><td class=\"c x282 yf01 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(118) </span><span class=\"ls0\"> </span></div></td><td class=\"c x27c yf01 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(13.720) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x27d yf02 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto finale 31/12/2023 </div></td><td class=\"c x280 yf02 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">31.829 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x281 yf02 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">766 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x282 yf02 w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">316 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x27c yf02 w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">32.910 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table><table class=\"s w331 h189\" id=\"_e10993e4-1ed2-47a4-af1d-95d4ce0392c0\"><tr><td></td><td class=\"c x284 yeef w32c h194\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Diritti d'uso</div></td><td class=\"c x285 yeef w32c h194\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Diritti d'uso</div></td><td class=\"c x286 yf5f w32c h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Diritti d'uso</div></td><td class=\"c x287 yeef w32c h194\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Diritti d'uso<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x21e yf60 w32d h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">terreni e</div></td><td class=\"c x288 yf60 w32e h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">impianti e</div></td><td class=\"c x289 yf61 w32f h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">altri beni</div></td><td class=\"c x28a yf60 w332 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">altre attivit\u00e0<span class=\"_ _43\"> </span></div></td><td class=\"c x28b yf62 w102 h22\"><div class=\"t m0 x45 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x28c yf62 w144 h22\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x28d yf63 w294 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">fabbricati</div></td><td class=\"c x28e yf63 w330 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">macchinari<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x287 yf63 w2f8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">immateriali<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x28c yf64 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo iniziale </div></td><td class=\"c x28f yf64 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">44.988 </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf64 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.208 </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf64 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">434 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x28b yf64 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">46.630 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf65 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento iniziale </div></td><td class=\"c x28f yf65 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(13.160) </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf65 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(442) </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf65 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(118) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x28b yf65 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(13.720) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf66 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto iniziale 01/01/2024 </div></td><td class=\"c x28f yf66 w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">31.829 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x290 yf66 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">766 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x291 yf66 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">316 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x292 yf66 w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x28b yf66 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">32.910 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x28c yf67 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">movimenti del periodo </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x28c yf68 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x28c yf69 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">iscrizione diritti d'uso </div></td><td class=\"c x28f yf69 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.671 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x291 yf69 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.084 </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf69 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">36 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x28b yf69 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.791 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf6a w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">cessioni </div></td><td class=\"c x28f yf6a w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(803) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x291 yf6a w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(97) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x28b yf6a w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(899) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf6b w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni </div></td><td class=\"c x28f yf6b w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.399 </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf6b w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(12) </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf6b w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">2 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x292 yf6b w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(0) </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf6b w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.388 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf6c w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">ammortamento del periodo </div></td><td class=\"c x28f yf6c w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(6.381) </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf6c w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(325) </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf6c w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(612) </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf6c w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(7) </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf6c w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.326) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf6d w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x28c yf6e w144 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></td><td class=\"c x28f yf6e w109 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">767 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x291 yf6e w103 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">16 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x28b yf6e w102 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">784 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x28c yf6f w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni fondo </div></td><td class=\"c x28f yf6f w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(47) </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf6f w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(4) </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf6f w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(170) </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf6f w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">0 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x28b yf6f w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(221) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf70 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">totale movimenti del periodo </div></td><td class=\"c x28f yf70 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">605 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x290 yf70 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(341) </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf70 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.223 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x292 yf70 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">29 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x28b yf70 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.517 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x28c yf71 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo finale </div></td><td class=\"c x28f yf71 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">51.255 </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf71 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.196 </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf71 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.424 </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf71 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">36 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x28b yf71 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">54.911 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf72 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento finale </div></td><td class=\"c x28f yf72 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(18.821) </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf72 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(771) </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf72 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(885) </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf72 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(7) </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf72 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(20.484) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf73 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto finale 31/12/2024 </div></td><td class=\"c x28f yf73 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">32.434 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x290 yf73 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">425 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x291 yf73 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.539 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x292 yf73 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">29 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x28b yf73 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">34.427 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>I <span class=\"_ _b\"></span>beni <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>locazione <span class=\"_ _b\"></span>sono <span class=\"_ _b\"></span>iscrit<span class=\"_ _0\"></span>ti <span class=\"_ _b\"></span>sulla <span class=\"_ _b\"></span>base <span class=\"_ _13\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _b\"></span>del <span class=\"_ _13\"></span>diritto <span class=\"_ _b\"></span>d\u2019uso <span class=\"_ _b\"></span>in <span class=\"_ _13\"></span>applicazione <span class=\"_ _b\"></span>del<span class=\"_ _43\"> </span>principio <span class=\"_ _6\"></span>IFRS <span class=\"_ _7\"></span>16<span class=\"_ _0\"></span>. <span class=\"_ _6\"></span>L<span class=\"ff5\">\u2019</span>ammortamento <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _6\"></span>stato <span class=\"_ _6\"></span>determinato <span class=\"_ _6\"></span>su<span class=\"_ _0\"></span>lla <span class=\"_ _7\"></span>base <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>stima <span class=\"_ _6\"></span>della <span class=\"_ _7\"></span>durata<span class=\"_ _43\"> </span>di <span class=\"_ _1a\"></span>ciascun <span class=\"_ _1a\"></span>contratto, <span class=\"_ _13\"></span>effettuata <span class=\"_ _1a\"></span>tenendo <span class=\"_ _1a\"></span>conto <span class=\"_ _1a\"></span>delle <span class=\"_ _1a\"></span>clausole <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>rinnovo <span class=\"_ _13\"></span>ese<span class=\"_ _0\"></span>rcitabili <span class=\"_ _13\"></span>dal<span class=\"_ _43\"> </span>Gruppo <span class=\"_ _14\"> </span>senza <span class=\"_ _14\"> </span>necessit\u00e0 <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>ottenere <span class=\"_ _14\"> </span>il <span class=\"_ _18\"> </span>conse<span class=\"_ _2\"></span>nso <span class=\"_ _14\"> </span>della <span class=\"_ _18\"> </span>controparte<span class=\"ls42\">. <span class=\"_ _18\"> </span></span>Tali <span class=\"_ _14\"> </span>contratti<span class=\"_ _43\"> </span>riguardano <span class=\"_ _b\"></span>principalmente <span class=\"_ _b\"></span>beni <span class=\"_ _0\"></span>immobili <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>uso <span class=\"_ _0\"></span>uff<span class=\"_ _0\"></span>icio, <span class=\"_ _b\"></span>capannoni <span class=\"_ _0\"></span>indu<span class=\"_ _0\"></span>striali, <span class=\"_ _0\"></span>showroom<span class=\"_ _43\"> </span>a <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>commerciale <span class=\"_ _b\"></span>e autovetture<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span><span class=\"ff5\">La <span class=\"_ _0\"></span>variazione <span class=\"_ _0\"></span>intervenuta <span class=\"_ _0\"></span>nell\u2019anno <span class=\"_ _0\"></span>circa <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iritti d\u2019u<span class=\"_ _0\"></span>so<span class=\"_ _43\"> </span></span>iscritti a bilancio fa principalmente riferimento a nuovi contratti di locazione immobiliare<span class=\"_ _43\"> </span>e di noleggio a medio-lungo termine di autoveicoli e automezzi.<span class=\"_ _43\"> </span>Alla data di riferimento non sono in essere contratti che presentino garanzie per il valore<span class=\"_ _43\"> </span>residuo <span class=\"_ _1a\"></span>n<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _1a\"></span>impegni <span class=\"_ _1b\"></span>per <span class=\"_ _1a\"></span>contratti <span class=\"_ _1a\"></span>n<span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>ancora <span class=\"_ _1a\"></span>iniziati. <span class=\"_ _1b\"></span>Nel <span class=\"_ _1a\"></span>corso <span class=\"_ _1b\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>esercizio <span class=\"_ _1a\"></span>non <span class=\"_ _1b\"></span>sono<span class=\"_ _43\"> </span>state effettuate operazioni di vendita e retrolocazione.<span class=\"_ _43\"> </span>Si <span class=\"_ _6\"></span>riportano <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>importi <span class=\"_ _6\"></span>iscritti <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>prospetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>conto eco<span class=\"_ _2\"></span>nomico <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>due <span class=\"_ _6\"></span>periodi:<table class=\"s w333 h195\" id=\"_cb126807-a134-4467-ade7-ed7c9d8b78cb\"><tr><td class=\"c x294 yf74 w1d3 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x295 yf74 w103 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x296 yf74 w10c hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x294 yf75 w1d3 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ammortamenti sulle attivit\u00e0 per i diritti<span class=\"_ _2\"></span> d'uso<span class=\"_ _0\"></span> </div></td><td class=\"c x295 yf75 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.971 </span><span class=\"ls0\"> </span></div></td><td class=\"c x296 yf75 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.326 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x294 yf76 w1d3 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Interessi passivi per leasing </div></td><td class=\"c x295 yf76 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.204 </span><span class=\"ls0\"> </span></div></td><td class=\"c x296 yf76 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.594 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yf77 w334 h196\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Costi di locazione - leasing a breve termine e/o</div></td><td class=\"c x295 yf78 w103 h43\"><div class=\"t m0 xb5 h12 y59d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.342 </span><span class=\"ls0\"> </span></div></td><td class=\"c x296 yf78 w10c h43\"><div class=\"t m0 xb5 h12 y59d ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.165 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yf79 w335 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">modico valore unitario<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x294 yf7a w1d3 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale costi iscritti nel conto economico </div></td><td class=\"c x295 yf7a w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">7.517 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x296 yf7a w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">10.085 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>La <span class=\"_ _1b\"></span>variazione <span class=\"_ _1b\"></span>intercorsa <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>riconducibile <span class=\"_ _17\"> </span>ai <span class=\"_ _1b\"></span>nuovi <span class=\"_ _1b\"></span>contratti <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>leasing <span class=\"_ _1b\"></span>stipulati <span class=\"_ _1b\"></span>nel <span class=\"_ _17\"> </span>corso<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>anno, <span class=\"_ _6\"></span>come <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>escritto <span class=\"_ _7\"></span>in <span class=\"_ _6\"></span>pre<span class=\"_ _0\"></span>cedenza, <span class=\"_ _7\"></span>nonch\u00e9 <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>rinnovo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>alcuni <span class=\"_ _6\"></span>contratti <span class=\"_ _7\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>scadenza.<span class=\"_ _43\"> </span>Si <span class=\"_ _11\"> </span>riporta <span class=\"_ _11\"> </span>il <span class=\"_ _a\"> </span>dettaglio <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>debiti <span class=\"_ _a\"> </span>finanziari <span class=\"_ _11\"> </span>verso <span class=\"_ _11\"> </span>locatori <span class=\"_ _11\"> </span>riferito <span class=\"_ _a\"> </span>all\u2019applicazione <span class=\"_ _11\"> </span>del<span class=\"_ _43\"> </span>principio contabile IFRS 16.<span class=\"_ _43\"> </span>Saldo<span class=\"_ _43\"> </span>entro 1<span class=\"_ _43\"> </span>da 1 a 5<span class=\"_ _43\"> </span>oltre 5<span class=\"_ _43\"> </span>Saldo<span class=\"_ _43\"> </span>entro 1<span class=\"_ _43\"> </span>da 1 a 5<span class=\"_ _43\"> </span>oltre 5<span class=\"_ _43\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _43\"> </span>31/12/2023<span class=\"_ _43\"> </span>anno<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>31/12/2024<span class=\"_ _43\"> </span>anno<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>Debiti per locazioni IFRS 16           <span class=\"ls0\">33.700 </span>        <span class=\"ls0\">5.671 </span>      <span class=\"ls0\">17.969 </span>      <span class=\"ls0\">10.061 </span>           <span class=\"ls0\">35.942 </span>        <span class=\"ls0\">6.512 </span>      <span class=\"ls0\">20.831 </span><span class=\"ls0\">8.5<span class=\"_ _43\"> </span></span>Totale           <span class=\"lsc\">33.700 </span>        <span class=\"lsc\">5.671 </span>      <span class=\"lsc\">17.969 </span>      <span class=\"lsc\">10.061 </span>           <span class=\"lsc\">35.942 </span>        <span class=\"lsc\">6.512 </span>      <span class=\"lsc\">20.831 </span><span class=\"lsc\">8.5<span class=\"_ _43\"> </span></span>L\u2019importo \u00e8 <span class=\"_ _0\"></span>stato determinato <span class=\"_ _0\"></span>attualizzando i <span class=\"_ _0\"></span>canoni previsti d<span class=\"_ _0\"></span>ai contratti d<span class=\"_ _0\"></span>i locazione <span class=\"_ _0\"></span>in<span class=\"_ _43\"> </span>essere, in particolare quelli immobiliari.<span class=\"_ _43\"> </span>L\u2019incremento  dell\u2019anno  fa <span class=\"_ _a\"> </span>riferimento <span class=\"_ _9\"> </span><span class=\"ff1\">p<span class=\"_ _0\"></span>rincipalmente  ai  nuovi <span class=\"_ _a\"> </span>contratti  di <span class=\"_ _a\"> </span>locazione<span class=\"_ _43\"> </span></span>immobiliare <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>uso <span class=\"_ _17\"> </span>ufficio <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>uso <span class=\"_ _c\"> </span>industriale,<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>e <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>noleggio <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>medio-lungo <span class=\"_ _17\"> </span>termine <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>autoveicoli e automezzi<span class=\"ls12\">, </span>n<span class=\"_ _0\"></span>onch\u00e9 al rinnovo di alcuni contratti<span class=\"_ _2\"></span> in scadenza<span class=\"_ _0\"></span>.<span class=\"_ _43\"> </span>Si riporta il dettaglio degli altri finanziamenti:<span class=\"_ _43\"> </span>Saldo<span class=\"_ _43\"> </span>entro 1<span class=\"_ _43\"> </span>da 1 a 5<span class=\"_ _43\"> </span>oltre 5<span class=\"_ _43\"> </span>Saldo<span class=\"_ _43\"> </span>entro 1<span class=\"_ _43\"> </span>da 1 a 5<span class=\"_ _43\"> </span>o<span class=\"_ _43\"> </span>i <span class=\"ffa ls0\">valori sono espressi in \u20ac/1000<span class=\"_ _43\"> </span></span>31/12/2023<span class=\"_ _43\"> </span>anno<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>31/12/2024<span class=\"_ _43\"> </span>anno<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>Altri finanziamenti                <span class=\"lsc\">114 </span>               <span class=\"lsc\">0 </span>           <span class=\"lsc\">114 </span>             <span class=\"ls0\">4.913 </span>        <span class=\"ls0\">3.106 </span>Totale                <span class=\"lsc\">114 </span>               <span class=\"lsc\">0 </span>           <span class=\"lsc\">114 </span>              <span class=\"ls0\">-</span>                <span class=\"lsc\">4.913 </span>              <span class=\"ls0\">-</span>           <span class=\"lsc\">3.106 </span>Si <span class=\"_ _10\"> </span>riferiscono <span class=\"_ _f\"> </span>a <span class=\"_ _10\"> </span>finanziamenti <span class=\"_ _10\"> </span>a <span class=\"_ _f\"> </span>tasso <span class=\"_ _10\"> </span>agevolato <span class=\"_ _f\"> </span>erogati <span class=\"_ _10\"> </span>dalle <span class=\"_ _10\"> </span><span class=\"ff6\">minorities</span> <span class=\"_ _f\"> </span>nel <span class=\"_ _10\"> </span>corso<span class=\"_ _43\"> </span>dell\u2019esercizio<span class=\"ff1\">, il cui rimborso \u00e8 postergato </span>all\u2019estinzione <span class=\"ff1\">di alcuni debiti bancari legati alle<span class=\"_ _43\"> </span></span>operazioni di acquisizione.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "3.<span class=\"ff12 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff9\">Attivit\u00e0 materiali<span class=\"_ _43\"> </span></span></span>I <span class=\"_ _1a\"></span>seguenti <span class=\"_ _1a\"></span>prospetti <span class=\"_ _1b\"></span>riepiloga<span class=\"ls10\">no</span> <span class=\"_ _13\"></span>i <span class=\"_ _1a\"></span>movimenti <span class=\"_ _1a\"></span>intervenuti <span class=\"_ _1a\"></span>nel <span class=\"_ _1a\"></span>corso <span class=\"_ _1a\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _1a\"></span>esercizi <span class=\"_ _1a\"></span>2023 <span class=\"_ _1a\"></span><span class=\"lsb\">e<span class=\"_ _43\"> </span></span>202<span class=\"ls0\">4 nelle attivit\u00e0 materiali:</span><table class=\"s w331 h197\" id=\"_9facefa2-dbf5-451e-8b19-75a45e9f4670\"><tr><td></td><td class=\"c x297 yf60 w336 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Terreni e</div></td><td class=\"c x288 yf60 w337 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Impianti e<span class=\"_ _43\"> </span></div></td><td class=\"c x291 yf7b w103 h43\"><div class=\"t m0 xb7 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Attrezzature </div></td><td class=\"c x292 yf7b w109 h43\"><div class=\"t m0 x48 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altre </div></td><td class=\"c x28b yf7b w102 h43\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x28c yf7b w144 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x298 yf7c w338 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Fabbricati</div></td><td class=\"c x28e yf7c w330 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">macchinari<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x28c yf7d w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo iniziale </div></td><td class=\"c x28f yf7d w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">11.082 </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf7d w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">9.220 </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf7d w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.035 </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf7d w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">9.306 </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf7d w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">32.643 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf7e w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento iniziale </div></td><td class=\"c x28f yf7e w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(2.502) </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf7e w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.034) </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf7e w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(2.536) </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf7e w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(6.294) </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf7e w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(18.366) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf7f w144 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">valore netto iniziale 01/01/2023 </div></td><td class=\"c x28f yf7f w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">8.579 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x290 yf7f w102 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">2.186 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x291 yf7f w103 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">499 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x292 yf7f w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">3.013 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x28b yf7f w102 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">14.277 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x28c yf80 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">movimenti del periodo </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x28c yf81 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">acquisizioni </div></td><td class=\"c x28f yf81 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">647 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x290 yf81 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.173 </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf81 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">289 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x292 yf81 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.775 </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf81 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.884 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf82 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali </div></td><td class=\"c x28f yf82 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.008 </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf82 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.889 </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf82 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.877 </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf82 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.040 </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf82 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">35.815 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf83 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">cessioni costo storico </div></td><td></td><td class=\"c x290 yf83 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(361) </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf83 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(3) </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf83 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(793) </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf83 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.157) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf84 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni </div></td><td class=\"c x28f yf84 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">5 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x290 yf84 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">80 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x291 yf84 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(1) </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf84 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(146) </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf84 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(62) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf85 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">ammortamento del periodo </div></td><td class=\"c x28f yf85 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(368) </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf85 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.238) </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf85 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(267) </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf85 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.102) </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf85 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.975) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf86 w144 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></td><td class=\"c x28f yf86 w109 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(195) </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf86 w102 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(15.915) </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf86 w103 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.262) </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf86 w109 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.882) </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf86 w102 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(23.254) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf87 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></td><td></td><td class=\"c x290 yf87 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">321 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x291 yf87 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">3 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x292 yf87 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">756 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x28b yf87 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.080 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf88 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni fondo </div></td><td class=\"c x28f yf88 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(0) </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf88 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(2) </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf88 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(0) </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf88 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">26 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x28b yf88 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">23 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x28c yf89 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">totale movimenti del periodo </div></td><td class=\"c x28f yf89 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.098 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x290 yf89 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">8.948 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x291 yf89 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">636 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x292 yf89 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">3.673 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x28b yf89 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">14.354 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x28c yf8a w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo finale </div></td><td class=\"c x28f yf8a w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.742 </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf8a w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">37.001 </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf8a w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.198 </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf8a w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">19.181 </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf8a w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">74.123 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf8b w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento finale </div></td><td class=\"c x28f yf8b w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.065) </span><span class=\"ls0\"> </span></div></td><td class=\"c x290 yf8b w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(25.867) </span><span class=\"ls0\"> </span></div></td><td class=\"c x291 yf8b w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.063) </span><span class=\"ls0\"> </span></div></td><td class=\"c x292 yf8b w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(12.496) </span><span class=\"ls0\"> </span></div></td><td class=\"c x28b yf8b w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(45.491) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x28c yf8c w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto finale 31/12/2023 </div></td><td class=\"c x28f yf8c w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">9.677 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x290 yf8c w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">11.134 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x291 yf8c w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.135 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x292 yf8c w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">6.685 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x28b yf8c w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">28.631 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table><table class=\"s w339 h198\" id=\"_8124eb57-f91c-4efa-9c29-09764026e262\"><tr><td></td><td class=\"c x29a yf60 w336 h199\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Terreni e</div></td><td class=\"c x29b yf60 w337 h199\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Impianti e<span class=\"_ _43\"> </span></div></td><td class=\"c x29c yf8d w103 h29\"><div class=\"t m0 xb7 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Attrezzature </div></td><td class=\"c x29d yf8d w109 h29\"><div class=\"t m0 x48 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Altre </div></td><td class=\"c x29e yf8d w102 h29\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x29f yf8d w144 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x2a0 yf8e w338 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Fabbricati</div></td><td class=\"c x2a1 yf8e w330 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">macchinari<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x29f yf8f w144 hb7\"><div class=\"t m0 xb5 h12 y9a7 ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo iniziale </div></td><td class=\"c x2a2 yf8f w109 hb7\"><div class=\"t m0 xb5 h12 y9a7 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.742 </span><span class=\"ls0\"> </span></div></td><td class=\"c x2a3 yf8f w102 hb7\"><div class=\"t m0 xb5 h12 y9a7 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">37.001 </span><span class=\"ls0\"> </span></div></td><td class=\"c x29c yf8f w103 hb7\"><div class=\"t m0 xb5 h12 y9a7 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.198 </span><span class=\"ls0\"> </span></div></td><td class=\"c x29d yf8f w109 hb7\"><div class=\"t m0 xb5 h12 y9a7 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">19.181 </span><span class=\"ls0\"> </span></div></td><td class=\"c x29e yf8f w102 hb7\"><div class=\"t m0 xb5 h12 y9a7 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">74.123 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x29f yf90 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento iniziale </div></td><td class=\"c x2a2 yf90 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.065) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2a3 yf90 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(25.867) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29c yf90 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.063) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29d yf90 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(12.496) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29e yf90 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(45.491) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x29f yf91 w144 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">valore netto iniziale 01/01/2024 </div></td><td class=\"c x2a2 yf91 w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">9.677 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2a3 yf91 w102 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">11.134 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29c yf91 w103 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.135 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29d yf91 w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">6.685 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29e yf91 w102 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">28.631 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x29f yf92 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">movimenti del periodo </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x29f yf93 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">acquisizioni </div></td><td class=\"c x2a2 yf93 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">289 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2a3 yf93 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.417 </span><span class=\"ls0\"> </span></div></td><td class=\"c x29c yf93 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">345 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29d yf93 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.978 </span><span class=\"ls0\"> </span></div></td><td class=\"c x29e yf93 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.029 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x29f yf94 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali </div></td><td></td><td></td><td></td><td></td><td class=\"c x29e yf94 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x29f yf95 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">cessioni costo storico </div></td><td class=\"c x2a2 yf95 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.238) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2a3 yf95 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(194) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29c yf95 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(18) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29d yf95 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(445) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29e yf95 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.895) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x29f yf96 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni </div></td><td class=\"c x2a2 yf96 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">113 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2a3 yf96 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">155 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29c yf96 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">4 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29d yf96 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(83) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29e yf96 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">189 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x29f yf97 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">ammortamento del periodo </div></td><td class=\"c x2a2 yf97 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(390) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2a3 yf97 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.770) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29c yf97 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(393) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29d yf97 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.811) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29e yf97 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(6.364) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x29f yf98 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">aggregazioni aziendali (fondo) </div></td><td></td><td></td><td></td><td></td><td class=\"c x29e yf98 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x29f yf99 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">dismissioni fondo per cessioni </div></td><td class=\"c x2a2 yf99 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">123 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2a3 yf99 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">160 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29c yf99 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">18 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29d yf99 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">370 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29e yf99 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">670 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x29f yf9a w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">altre variazioni fondo </div></td><td class=\"c x2a2 yf9a w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(9) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2a3 yf9a w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(111) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29c yf9a w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(4) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29d yf9a w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">87 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29e yf9a w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(37) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x29f yf9b w144 hb7\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">totale movimenti del periodo </div></td><td class=\"c x2a2 yf9b w109 hb7\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.113) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2a3 yf9b w102 hb7\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.342) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29c yf9b w103 hb7\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(48) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29d yf9b w109 hb7\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">2.095 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29e yf9b w102 hb7\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(408) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x29f yf9c w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">valore lordo finale </div></td><td class=\"c x2a2 yf9c w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">11.906 </span><span class=\"ls0\"> </span></div></td><td class=\"c x2a3 yf9c w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">39.379 </span><span class=\"ls0\"> </span></div></td><td class=\"c x29c yf9c w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.529 </span><span class=\"ls0\"> </span></div></td><td class=\"c x29d yf9c w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">22.631 </span><span class=\"ls0\"> </span></div></td><td class=\"c x29e yf9c w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">79.446 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x29f yf9d w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">fondo ammortamento finale </div></td><td class=\"c x2a2 yf9d w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.341) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2a3 yf9d w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(29.588) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29c yf9d w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.442) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29d yf9d w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(13.851) </span><span class=\"ls0\"> </span></div></td><td class=\"c x29e yf9d w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(51.222) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x29f yf9e w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">valore netto finale 31/12/2024 </div></td><td class=\"c x2a2 yf9e w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">8.565 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2a3 yf9e w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">9.791 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29c yf9e w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.087 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29d yf9e w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">8.781 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x29e yf9e w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">28.223 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Le <span class=\"_ _6\"></span>variazioni <span class=\"_ _7\"></span>p<span class=\"_ _0\"></span>i\u00f9 <span class=\"_ _6\"></span><span class=\"ff5\">rilevanti <span class=\"_ _7\"></span>dell\u2019esercizio <span class=\"_ _6\"></span>202<span class=\"ff1\">4 <span class=\"_ _6\"></span><span class=\"ff5\">si <span class=\"_ _6\"></span>riferiscono <span class=\"_ _7\"></span>alle <span class=\"_ _6\"></span>voci <span class=\"_ _6\"></span>\u201c<span class=\"ff1\">Impianti <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>macchin<span class=\"_ _0\"></span>ari<span class=\"ff5 ls8\">\u201d<span class=\"_ _43\"> </span></span></span></span></span></span>e <span class=\"_ _b\"></span>\u201cAltre\u201d, <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>particolare <span class=\"_ _b\"></span><span class=\"ff1\">ad<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>acquisizioni <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>nu<span class=\"_ _0\"></span>ovi <span class=\"_ _0\"></span>macchin<span class=\"_ _0\"></span>ari <span class=\"_ _13\"></span>e <span class=\"_ _b\"></span>a <span class=\"_ _13\"></span>migliorie <span class=\"_ _0\"></span>su <span class=\"_ _13\"></span>beni <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>terzi<span class=\"_ _43\"> </span></span>apportate <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>corso <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ell\u2019anno.<span class=\"ff1\"> <span class=\"_ _6\"></span>Si <span class=\"_ _6\"></span>segnala, <span class=\"_ _6\"></span>infine, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>cessione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>immobile <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>terreno<span class=\"_ _43\"> </span></span>per un totale di Euro 1.115 migliaia.<span class=\"_ _43\"> </span>Si precisa c<span class=\"_ _6\"></span>h<span class=\"_ _0\"></span>e, risp<span class=\"_ _2\"></span>etto a <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>anto arg<span class=\"_ _2\"></span>omentato nella \u201cRe<span class=\"_ _2\"></span>ndicontazione di <span class=\"_ _2\"></span>sostenibilit\u00e0\u201d <span class=\"_ _2\"></span>del<span class=\"_ _43\"> </span>presente <span class=\"_ _c\"> </span>documento <span class=\"_ _c\"> </span>circa <span class=\"_ _c\"> </span>le <span class=\"_ _c\"> </span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _c\"> </span>poste <span class=\"_ _c\"> </span>in <span class=\"_ _c\"> </span>essere <span class=\"_ _c\"> </span>dal <span class=\"_ _c\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _c\"> </span>per <span class=\"_ _c\"> </span>il <span class=\"_ _c\"> </span>mantenimento<span class=\"_ _43\"> </span>dell\u2019efficienza  energ<span class=\"_ _2\"></span>etica,  nell\u2019anno <span class=\"_ _15\"> </span>sono  sta<span class=\"_ _2\"></span>te  capitalizzati <span class=\"_ _15\"> </span>Euro <span class=\"_ _15\"> </span>141 <span class=\"_ _15\"> </span>migliaia  re<span class=\"_ _0\"></span><span class=\"ff1\">lativi<span class=\"_ _43\"> </span></span>all\u2019installazione di impianti fotovoltaici presso alcuni stabili<span class=\"_ _2\"></span>menti del Gruppo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "4.<span class=\"ff12 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff9\">Altre attivit\u00e0 non correnti<span class=\"_ _43\"> </span></span></span>La  voce  contabile <span class=\"_ _15\"> </span>di  Euro  4.580  migliaia<span class=\"_ _2\"></span>  accoglie  il <span class=\"_ _15\"> </span>credito  verso  assic<span class=\"_ _2\"></span>urazioni  per  i<span class=\"_ _43\"> </span>versamenti del <span class=\"_ _6\"></span>fondo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _2\"></span>trattamento di <span class=\"_ _2\"></span>fine ma<span class=\"_ _2\"></span>ndato degli <span class=\"_ _2\"></span>amministratori <span class=\"_ _2\"></span>di Euro 2.020<span class=\"_ _43\"> </span>migliaia, bilanciato per <span class=\"_ _2\"></span>pari importo nei f<span class=\"_ _2\"></span>ondi in quanto di s<span class=\"_ _6\"></span>petta<span class=\"_ _0\"></span>nza degli <span class=\"_ _6\"></span>ammin<span class=\"_ _0\"></span>istratori<span class=\"_ _43\"> </span>stessi, <span class=\"_ _1a\"></span>i <span class=\"_ _1b\"></span>depositi <span class=\"_ _1a\"></span>cauz<span class=\"_ _0\"></span>ionali <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>Euro <span class=\"_ _1a\"></span>1.<span class=\"_ _0\"></span>499 <span class=\"_ _1b\"></span>migliaia, <span class=\"_ _1a\"></span>le <span class=\"_ _1a\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1a\"></span>finanziarie <span class=\"_ _1a\"></span>valutate <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span><span class=\"ff6\">fair<span class=\"_ _43\"> </span></span>value<span class=\"ff1\"> <span class=\"_ _0\"></span>relative <span class=\"_ _b\"></span>ai contratti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>erivati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span>150 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>per<span class=\"_ _43\"> </span></span>Euro <span class=\"ls7\">636</span> migliaia e altri crediti per Euro <span class=\"ls7\">275</span> migliaia.<table class=\"s w33a h19a\" id=\"_ae029c9a-4b44-4ed5-adbd-8561113c5cfe\"><tr><td></td><td class=\"c x2a4 yf9f w313 h196\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x2a5 yf9f w33b h196\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x2a6 yfa0 w103 h43\"><div class=\"t m0 x72 h12 y59d ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x2a7 yf9f w313 h196\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x206 yfa0 w119 h43\"><div class=\"t m0 xb5 h8d y59c ff6 fs9 fc1 sc0 ls0 ws0\">i valori sono <span class=\"ffa\">espressi in \u20ac/1000</span> </div></td><td class=\"c x2a8 yfa1 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x2a9 yfa1 w33c h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x2aa yfa1 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x206 yfa2 w119 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Depositi cauzionali </div></td><td class=\"c x2ab yfa2 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.378 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2a6 yfa2 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">121 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2ac yfa2 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.499 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x206 yfa3 w119 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Credito vs compagnie assicurative </div></td><td class=\"c x2ab yfa3 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.820 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2a6 yfa3 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">200 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2ac yfa3 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.020 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x206 yfa4 w119 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Contratti derivati </div></td><td class=\"c x2ab yfa4 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">338 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x2a6 yfa4 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(188) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2ac yfa4 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">150 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x206 yfa5 w119 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Disponibilit\u00e0 liquide vincolate </div></td><td class=\"c x2ab yfa5 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">150 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x2a6 yfa5 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(150) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2ac yfa5 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x206 yfa6 w119 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Crediti finanziari non correnti </div></td><td class=\"c x2ab yfa6 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.034 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2a6 yfa6 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(398) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2ac yfa6 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">636 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x206 yfa7 w119 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Altri crediti </div></td><td class=\"c x2ab yfa7 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">168 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x2a6 yfa7 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">107 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2ac yfa7 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">275 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x206 yfa8 w119 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2ab yfa8 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.888 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2ad yfa8 w104 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x2a6 yfa8 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(308) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2ac yfa8 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.580 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "5.<span class=\"ff12 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff9\">Rimanenze<span class=\"_ _43\"> </span></span></span>Le rimanenze al 31 dicembre 2024 ammontano a:<table class=\"s w33d h19b\" id=\"_49c8773f-abb7-441e-8940-98724c887ca0\"><tr><td></td><td class=\"c x2af yfa9 w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x2b0 yfa9 w33b h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x2b1 yfaa w109 h43\"><div class=\"t m0 x72 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x2b2 yfa9 w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2b3 yfaa w1d6 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x2b4 yfab w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x2b5 yfab w33c h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x2b6 yfab w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2b3 yfac w1d6 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Materie prime </div></td><td class=\"c x2b7 yfac w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.037 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2b1 yfac w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(846) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2b8 yfac w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">14.191 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b3 yfad w1d6 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Semilavorati </div></td><td class=\"c x2b7 yfad w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.993 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2b1 yfad w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(332) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2b8 yfad w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.661 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b3 yfae w1d6 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Prodotti finiti </div></td><td class=\"c x2b7 yfae w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">13.276 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2b1 yfae w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(997) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2b8 yfae w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.279 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b3 yfaf w1d6 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Acconti </div></td><td class=\"c x2b7 yfaf w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.561 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2b1 yfaf w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.404 </span><span class=\"ls0\"> </span></div></td><td class=\"c x2b8 yfaf w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.965 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b3 yfb0 w1d6 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2b7 yfb0 w103 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">36.867 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2b9 yfb0 w1d7 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x2b1 yfb0 w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">229 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2b8 yfb0 w10c hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">37.096 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Come <span class=\"_ _10\"> </span>si <span class=\"_ _f\"> </span>evin<span class=\"_ _0\"></span>ce <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>alla <span class=\"_ _f\"> </span>tabella <span class=\"_ _10\"> </span>sopra <span class=\"_ _10\"> </span>riportata, <span class=\"_ _f\"> </span>l\u2019incremento<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>complessivo <span class=\"_ _10\"> </span>si <span class=\"_ _10\"> </span>riferisce<span class=\"_ _43\"> </span>prevalentemente <span class=\"_ _b\"></span>alla <span class=\"_ _b\"></span>voce <span class=\"_ _b\"></span>acconti, <span class=\"_ _b\"></span>parzialmente <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>ensato <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _b\"></span>riduzione <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>alt<span class=\"_ _0\"></span>re<span class=\"_ _43\"> </span>voci.<span class=\"_ _43\"> </span>L\u2019importo delle <span class=\"_ _6\"></span>rimanenze \u00e8 re<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>tificato <span class=\"_ _2\"></span>da un <span class=\"_ _6\"></span>fondo svalutazione maga<span class=\"_ _2\"></span>zzino di <span class=\"_ _6\"></span>Euro <span class=\"ff1\">4.<span class=\"ls7\">94</span>3<span class=\"_ _43\"> </span></span>migliaia <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _1b\"></span>i <span class=\"_ _1b\"></span>prodotti <span class=\"_ _17\"> </span>finiti <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>le <span class=\"_ _1b\"></span>materie <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>rime <span class=\"_ _1b\"></span>che <span class=\"_ _1b\"> </span>p<span class=\"_ _0\"></span>resentano <span class=\"_ _1b\"></span>bassa <span class=\"_ _1b\"></span>rot<span class=\"_ _0\"></span>azione <span class=\"_ _1b\"></span>o<span class=\"_ _43\"> </span>obsolescenza.<span class=\"_ _43\"> </span>Si riporta di seguito la movimentazione del fondo svalutazione magazzino:<table class=\"s w33e h19c\" id=\"_377f7597-40f8-4dd9-a843-922118635449\"><tr><td></td><td class=\"c x2bb yfb1 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x2bc yfb1 w33b h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x2bd yfb2 w103 h29\"><div class=\"t m0 xa7 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Incremento </div></td><td class=\"c x2be yfb2 w102 h29\"><div class=\"t m0 x5c h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Utilizzi </div></td><td class=\"c x2bf yfb1 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2c0 yfb2 w144 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x1d9 yfb3 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x2c1 yfb3 w33f h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td></td><td class=\"c x2c2 yfb3 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2c0 yfb4 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Materie prime </div></td><td class=\"c x2c3 yfb4 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.784 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2bd yfb4 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">136 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2be yfb4 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(57) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2c4 yfb4 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.864 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2c0 yfb5 w144 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls0 ws0\">Semilavorati </div></td><td class=\"c x2c3 yfb5 w109 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.527 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2bd yfb5 w103 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">39 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2be yfb5 w102 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(97) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2c4 yfb5 w109 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.469 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2c0 yfb6 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Prodotti finiti </div></td><td class=\"c x2c3 yfb6 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.862 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2bd yfb6 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">137 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2be yfb6 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(388) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2c4 yfb6 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.610 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2c0 yfb7 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Fondo svalutazione magazzino </div></td><td class=\"c x2c3 yfb7 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.173 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2c5 yfb7 w104 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x2bd yfb7 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">313 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2be yfb7 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(542) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2c4 yfb7 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.943 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>I <span class=\"_ _1b\"></span>movimenti <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1a\"></span>fond<span class=\"_ _0\"></span>o <span class=\"_ _1b\"></span>sono <span class=\"_ _1a\"></span>strettamente <span class=\"_ _1b\"></span>legati <span class=\"_ _1a\"></span>all<span class=\"ff5\">\u2019</span>evo<span class=\"_ _0\"></span>luzione <span class=\"_ _1b\"></span>degli <span class=\"_ _1a\"></span>indici <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>rotazione<span class=\"_ _43\"> </span>delle scorte<span class=\"ff4\"> </span>obsolete o a lenta rotazione.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "L\u2019importo delle <span class=\"_ _6\"></span>rimanenze \u00e8 re<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>tificato <span class=\"_ _2\"></span>da un <span class=\"_ _6\"></span>fondo svalutazione maga<span class=\"_ _2\"></span>zzino di <span class=\"_ _6\"></span>Euro <span class=\"ff1\">4.<span class=\"ls7\">94</span>3<span class=\"_ _43\"> </span></span>migliaia <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _1b\"></span>i <span class=\"_ _1b\"></span>prodotti <span class=\"_ _17\"> </span>finiti <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>le <span class=\"_ _1b\"></span>materie <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>rime <span class=\"_ _1b\"></span>che <span class=\"_ _1b\"> </span>p<span class=\"_ _0\"></span>resentano <span class=\"_ _1b\"></span>bassa <span class=\"_ _1b\"></span>rot<span class=\"_ _0\"></span>azione <span class=\"_ _1b\"></span>o<span class=\"_ _43\"> </span>obsolescenza.<span class=\"_ _43\"> </span>Si riporta di seguito la movimentazione del fondo svalutazione magazzino:<table class=\"s w33e h19c\" id=\"_377f7597-40f8-4dd9-a843-922118635449\"><tr><td></td><td class=\"c x2bb yfb1 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x2bc yfb1 w33b h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x2bd yfb2 w103 h29\"><div class=\"t m0 xa7 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Incremento </div></td><td class=\"c x2be yfb2 w102 h29\"><div class=\"t m0 x5c h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Utilizzi </div></td><td class=\"c x2bf yfb1 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2c0 yfb2 w144 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x1d9 yfb3 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x2c1 yfb3 w33f h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td></td><td class=\"c x2c2 yfb3 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2c0 yfb4 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Materie prime </div></td><td class=\"c x2c3 yfb4 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.784 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2bd yfb4 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">136 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2be yfb4 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(57) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2c4 yfb4 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.864 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2c0 yfb5 w144 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls0 ws0\">Semilavorati </div></td><td class=\"c x2c3 yfb5 w109 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.527 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2bd yfb5 w103 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">39 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2be yfb5 w102 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(97) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2c4 yfb5 w109 hb7\"><div class=\"t m0 xb5 h12 y8e5 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.469 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2c0 yfb6 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Prodotti finiti </div></td><td class=\"c x2c3 yfb6 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.862 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2bd yfb6 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">137 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2be yfb6 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(388) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2c4 yfb6 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.610 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2c0 yfb7 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Fondo svalutazione magazzino </div></td><td class=\"c x2c3 yfb7 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.173 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2c5 yfb7 w104 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x2bd yfb7 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">313 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2be yfb7 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(542) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2c4 yfb7 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.943 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>I <span class=\"_ _1b\"></span>movimenti <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _1a\"></span>fond<span class=\"_ _0\"></span>o <span class=\"_ _1b\"></span>sono <span class=\"_ _1a\"></span>strettamente <span class=\"_ _1b\"></span>legati <span class=\"_ _1a\"></span>all<span class=\"ff5\">\u2019</span>evo<span class=\"_ _0\"></span>luzione <span class=\"_ _1b\"></span>degli <span class=\"_ _1a\"></span>indici <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>rotazione<span class=\"_ _43\"> </span>delle scorte<span class=\"ff4\"> </span>obsolete o a lenta rotazione.<span class=\"_ _43\"> </span>14.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Fondi per rischi e oneri futuri<span class=\"_ _43\"> </span></span></span>I <span class=\"ls0\">fondi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>rischi e on<span class=\"_ _0\"></span>eri futuri sono d<span class=\"_ _0\"></span>ettagliati nel p<span class=\"_ _0\"></span>rospetto di segu<span class=\"_ _0\"></span>ito, che ne <span class=\"_ _0\"></span>evidenzia<span class=\"_ _43\"> </span></span>anche la movimentazione avvenuta nel 2024:<table class=\"s w34c h1a8\" id=\"_f0556cfd-5206-4deb-95eb-ffb0612339e9\"><tr><td></td><td class=\"c x2f9 ye4f w313 h1a9\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x2fa ye4f w33b h1a9\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni</div></td><td class=\"c x2fb ye4f w34d h1a9\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Accantonamento<span class=\"_ _43\"> </span></div></td><td class=\"c x2fc yfe9 w122 h8a\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Utilizzi </div></td><td class=\"c x2fd ye4f w2f4 h1a9\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Altre<span class=\"_ _43\"> </span></div></td><td class=\"c x2fe ye4f w313 h1a9\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2ff yfe9 w1d0 h8a\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x300 ye51 w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x301 ye51 w33f h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td class=\"c x302 ye51 w34e h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">periodo<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x303 ye51 w34f h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">variazioni</div></td><td class=\"c x304 ye51 w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2ff yfea w1d0 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Fondo trattamento fine mandato </div></td><td class=\"c x305 yfea w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.023 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x306 yfea w1e9 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                        <span class=\"lsc\">154 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2fc yfea w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">(198) </span><span class=\"ls0\"> </span></div></td><td class=\"c x307 yfea w127 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">175 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x308 yfea w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.153 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2ff yfeb w1d0 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Fondo indennit\u00e0 suppletiva di clientela </div></td><td class=\"c x305 yfeb w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.808 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x306 yfeb w1e9 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                        <span class=\"lsc\">294 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2fc yfeb w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(97) </span><span class=\"ls0\"> </span></div></td><td class=\"c x307 yfeb w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(2) </span><span class=\"ls0\"> </span></div></td><td class=\"c x308 yfeb w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.004 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2ff yfec w1d0 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Fondo rischi contenziosi </div></td><td class=\"c x305 yfec w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">247 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x2fc yfec w122 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">(92) </span><span class=\"ls0\"> </span></div></td><td class=\"c x307 yfec w127 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">7 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x308 yfec w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">161 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x2ff yfed w1d0 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td><td class=\"c x305 yfed w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">839 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x306 yfed w1e9 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                        <span class=\"lsc\">163 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2fc yfed w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">(182) </span><span class=\"ls0\"> </span></div></td><td class=\"c x307 yfed w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">(337) </span><span class=\"ls0\"> </span></div></td><td class=\"c x308 yfed w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">483 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x2ff yfee w1d0 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x305 yfee w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.917 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x309 yfee w1e8 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x306 yfee w1e9 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                        <span class=\"lsc\">610 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2fc yfee w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">(569) </span><span class=\"ls0\"> </span></div></td><td class=\"c x307 yfee w127 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">(158) </span><span class=\"ls0\"> </span></div></td><td class=\"c x308 yfee w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.801 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Il <span class=\"_ _a\"> </span>fondo <span class=\"_ _a\"> </span>per  trattamento <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>fine  mandato <span class=\"_ _a\"> </span>degli <span class=\"_ _a\"> </span>amministratori  rif<span class=\"_ _0\"></span>lette  i <span class=\"_ _a\"> </span>versamenti<span class=\"_ _43\"> </span>rivalutati <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>del 31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _2\"></span>2024 c<span class=\"_ _2\"></span>he il <span class=\"_ _6\"></span>Gruppo a<span class=\"_ _2\"></span>ndr\u00e0 a <span class=\"_ _7\"></span>er<span class=\"_ _0\"></span>ogare; <span class=\"_ _6\"></span>la posta <span class=\"_ _6\"></span>contabile<span class=\"_ _43\"> </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 <span class=\"_ _0\"></span>nell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019attivo <span class=\"_ _0\"></span>\u201cAltre at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti\u201d <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>rappresenta il<span class=\"_ _43\"> </span></span>credito verso la Compagnia Assicurativa.<span class=\"_ _43\"> </span>Il <span class=\"_ _13\"></span>Fon<span class=\"_ _0\"></span>do <span class=\"_ _1a\"></span>Indennit\u00e0 <span class=\"_ _13\"></span>Suppletiva <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>Clientela <span class=\"_ _13\"></span>rif<span class=\"_ _0\"></span>lette <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>apprezzamento <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>rischio <span class=\"_ _13\"></span>connesso<span class=\"_ _43\"> </span>all<span class=\"ff5\">\u2019</span>eventuale <span class=\"_ _b\"></span>interruzione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>mandato <span class=\"_ _b\"></span>conferito <span class=\"_ _b\"></span>agli <span class=\"_ _b\"></span>agenti <span class=\"_ _b\"></span>nei <span class=\"_ _b\"></span>casi <span class=\"_ _b\"></span>previsti <span class=\"_ _b\"></span>dalla <span class=\"_ _b\"></span>legge,<span class=\"_ _43\"> </span>ed <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1a\"></span>stato <span class=\"_ _1b\"></span>accantonato <span class=\"_ _1a\"></span>sulla <span class=\"_ _1b\"></span>base <span class=\"_ _1a\"></span>delle <span class=\"_ _1b\"></span>previsioni <span class=\"_ _1a\"></span>dell<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>Accordo <span class=\"_ _1b\"></span>Economico <span class=\"_ _1a\"></span>Collettivo <span class=\"_ _1b\"></span>e<span class=\"_ _43\"> </span>della normativa civilistica.<span class=\"_ _43\"> </span>28.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Accantonamenti e svalutazioni<span class=\"_ _43\"> </span></span></span>La <span class=\"_ _c\"> </span>voce, <span class=\"_ _c\"> </span>pari <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>Euro <span class=\"_ _15\"> </span><span class=\"ls1a\">436</span> <span class=\"_ _c\"> </span><span class=\"ff5\">migliaia, <span class=\"_ _c\"> </span>si <span class=\"_ _15\"> </span>riferisce <span class=\"_ _17\"> </span>prevalentemente <span class=\"_ _c\"> </span>all\u2019accantonamento <span class=\"_ _c\"> </span>al<span class=\"_ _43\"> </span></span>fondo svalutazione crediti (pari a Euro 266 migliaia al 31 dicembre 2024) nella Nota 7.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "6.<span class=\"ff12 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff9\">Attivit\u00e0 derivanti da contratti</span></span><table class=\"s w340 h19d\" id=\"_6d457a57-9ca1-447f-9140-5b101c84c327\"><tr><td></td><td class=\"c x2af yfb8 w313 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x2b0 yfb8 w33b h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x2b1 yfb9 w109 h29\"><div class=\"t m0 x72 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x2b2 yfb8 w313 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2b3 yfb9 w1d6 h29\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls0 ws0\">i valori sono <span class=\"ffa\">espressi in \u20ac/1000</span> </div></td><td class=\"c x2b4 yfba w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x2b5 yfba w33c h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x2b6 yfba w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2b3 yfbb w1d6 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 derivanti da contratti </div></td><td class=\"c x2b7 yfbb w103 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.779 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2b1 yfbb w109 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.654 </span><span class=\"ls0\"> </span></div></td><td class=\"c x2b8 yfbb w10c hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.433 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b3 yfbc w1d6 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2b7 yfbc w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.779 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2b9 yfbc w1d7 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x2b1 yfbc w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">3.654 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2b8 yfbc w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">8.433 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Come <span class=\"_ _10\"> </span>si <span class=\"_ _f\"> </span>evin<span class=\"_ _0\"></span>ce <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>alla <span class=\"_ _f\"> </span>tabella <span class=\"_ _10\"> </span>sopra <span class=\"_ _10\"> </span>riportata, <span class=\"_ _f\"> </span>l<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>incremento <span class=\"_ _10\"> </span>complessivo <span class=\"_ _10\"> </span>si <span class=\"_ _f\"> </span>rif<span class=\"_ _0\"></span>erisce<span class=\"_ _43\"> </span>prevalentemente <span class=\"_ _13\"></span>all<span class=\"ff5\">\u2019</span>avanzamento <span class=\"_ _b\"></span>delle <span class=\"_ _13\"></span>commesse <span class=\"_ _13\"></span>legato <span class=\"_ _b\"></span>all<span class=\"ff5\">\u2019</span>andament<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>b<span class=\"_ _0\"></span>usiness <span class=\"_ _b\"></span>e<span class=\"_ _43\"> </span>al timing di consegna delle stesse.<span class=\"_ _43\"> </span>Le <span class=\"_ _0\"></span>attivit\u00e0 derivanti <span class=\"_ _0\"></span>da contratti <span class=\"_ _0\"></span>valutate sulla b<span class=\"_ _0\"></span>ase dello <span class=\"_ _0\"></span>stato d<span class=\"_ _0\"></span>i avanzamento d<span class=\"_ _0\"></span>ei lavori<span class=\"_ _43\"> </span>sono <span class=\"_ _0\"></span>complessivamente pari a <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ro 7<span class=\"ls22\">.8<span class=\"ls1a\">12<span class=\"_ _0\"></span></span></span> migliaia, <span class=\"_ _0\"></span>mentre quelle <span class=\"_ _0\"></span>per i <span class=\"_ _0\"></span>quali i <span class=\"_ _0\"></span>ricavi sono<span class=\"_ _43\"> </span>riconosciuti <span class=\"_ _30\"> </span>al <span class=\"_ _30\"> </span>mo<span class=\"_ _0\"></span>mento <span class=\"_ _30\"> </span>della <span class=\"_ _30\"> </span>consegna <span class=\"_ _30\"> </span>finale <span class=\"_ _30\"> </span>del <span class=\"_ _30\"> </span>b<span class=\"_ _0\"></span>ene <span class=\"_ _30\"> </span>o <span class=\"_ _30\"> </span>al <span class=\"_ _16\"> </span>c<span class=\"_ _6\"></span>om<span class=\"_ _0\"></span>pletamento<span class=\"_ _43\"> </span>dell<span class=\"ff5\">\u2019</span>erogazione <span class=\"_ _1c\"> </span>delle <span class=\"_ _1c\"> </span>pre<span class=\"_ _0\"></span>stazioni <span class=\"_ _1c\"> </span>di <span class=\"_ _1c\"> </span>servizi <span class=\"_ _2d\"> </span>(<span class=\"ff6\">at <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>point <span class=\"_ _1c\"> </span>of <span class=\"_ _1c\"> </span>t<span class=\"_ _0\"></span>ime</span>) <span class=\"_ _1c\"> </span>ammontano<span class=\"_ _43\"> </span>complessivamente a Euro 621 migliaia.<span class=\"_ _43\"> </span>Di <span class=\"_ _b\"></span>seguito <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>rip<span class=\"_ _0\"></span>orta <span class=\"_ _0\"></span>il <span class=\"_ _b\"></span>dettaglio <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valore <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>lavori <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>corso <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>ordinazione <span class=\"_ _b\"></span>lordi <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>degli<span class=\"_ _43\"> </span>acconti ricevuti a riduzione degli stessi:<table class=\"s w341 h19e\" id=\"_acc78dab-29f1-4f15-8341-86ae53d12b4f\"><tr><td></td><td class=\"c x2af yfbd w313 h177\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x2b0 yfbd w33b h177\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x2b1 yfbe w109 h43\"><div class=\"t m0 x72 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x2b2 yfbd w313 h177\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2b3 yfbe w1d6 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x2b4 yfbf w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x2b5 yfbf w33c h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x2b6 yfbf w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2b3 yfc0 w1d6 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Lavori in corso su ordinazione </div></td><td class=\"c x2b7 yfc0 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.070 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2b1 yfc0 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.436 </span><span class=\"ls0\"> </span></div></td><td class=\"c x2b8 yfc0 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.506</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x2b3 yfc1 w1d6 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Acconti per lavori in corso </div></td><td class=\"c x2b7 yfc1 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.291) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2b1 yfc1 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.218 </span><span class=\"ls0\"> </span></div></td><td class=\"c x2b8 yfc1 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(2.073) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2b3 yfc2 w1d6 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Attivit\u00e0 derivanti da contratti </div></td><td class=\"c x2b7 yfc2 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.779 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2b9 yfc2 w1d7 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x2b1 yfc2 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">3.654 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2b8 yfc2 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">8.433</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "dex:DisclosureOfContractAssetExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "7.<span class=\"ff12 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff9\">Crediti commerciali<span class=\"_ _43\"> </span></span></span>Si riporta si seguito la composizione e movimentazione dei crediti commerciali:<table class=\"s w342 h19f\" id=\"_64e0ec53-fac2-4d8d-9c8a-55bcc0dd6567\"><tr><td></td><td class=\"c x2c7 yfc3 w313 h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x2c8 yfc3 w33b h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x2c9 yfc4 w103 h29\"><div class=\"t m0 x72 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x2ca yfc3 w313 h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2cb yfc4 w1d8 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x2cc yfc5 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x2cd yfc5 w33c h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x2ce yfc5 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x2cb yfc6 w1d8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Crediti commerciali vs terzi </div></td><td class=\"c x2cf yfc6 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">38.961 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2c9 yfc6 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.671 </span><span class=\"ls0\"> </span></div></td><td class=\"c x2d0 yfc6 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">41.632 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2cb yfc7 w1d8 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2cf yfc7 w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">38.961 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2d1 yfc7 w104 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x2c9 yfc7 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">2.671 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2d0 yfc7 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">41.632 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>I <span class=\"_ _f\"> </span>crediti <span class=\"_ _f\"> </span>commerciali <span class=\"_ _f\"> </span>pari <span class=\"_ _10\"> </span>a <span class=\"_ _f\"> </span>Euro <span class=\"_ _10\"> </span><span class=\"ls7\">41</span>.632 <span class=\"_ _f\"> </span>migliaia <span class=\"_ _f\"> </span>si <span class=\"_ _f\"> </span>riferiscono <span class=\"_ _f\"> </span>ai <span class=\"_ _f\"> </span>crediti <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>erivanti<span class=\"_ _43\"> </span>dall\u2019attivit\u00e0 <span class=\"_ _19\"> </span>caratteristica <span class=\"_ _19\"> </span>dell\u2019impresa <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>iscritti <span class=\"_ _19\"> </span>al <span class=\"_ _19\"> </span>netto <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>una <span class=\"_ _19\"> </span>svalutazione<span class=\"_ _43\"> </span>complessiva di Euro 1.389 migliaia.<span class=\"_ _43\"> </span>Si riporta di seguito la movimentazione del fondo svalutazione crediti:<table class=\"s w343 h1a0\" id=\"_27c151b0-056a-4106-afa3-e1095a323545\"><tr><td></td><td class=\"c x2d2 yfc8 w313 h1a1\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x2d3 yfc8 w33b h1a1\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x2d4 yfc9 w109 h4d\"><div class=\"t m0 x62 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x2d5 yfc9 w109 h4d\"><div class=\"t m0 x5c h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Utilizzi </div></td><td class=\"c x2d6 yfc8 w313 h1a1\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x263 yfc9 w100 h4d\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x2d7 yfca w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x2d8 yfca w33f h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td></td><td class=\"c x2d9 yfca w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x263 yfcb w100 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Fondo svalutazione crediti </div></td><td class=\"c x2da yfcb w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.396 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2d4 yfcb w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">266 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2d5 yfcb w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(272) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2db yfcb w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.389 </span><span class=\"ls0\"> </span></div></td></tr></table>Si <span class=\"_ _b\"></span>allega <span class=\"_ _b\"></span>inoltre <span class=\"_ _13\"></span>l<span class=\"ff5\">\u2019<span class=\"ff6\">ageing</span></span> <span class=\"_ _b\"></span>dei <span class=\"_ _13\"></span>crediti <span class=\"_ _b\"></span>commerciali, <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>netto <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>svalutazioni <span class=\"_ _b\"></span>operate, <span class=\"_ _b\"></span>per<span class=\"_ _43\"> </span>evidenziare, in particolare per le posizioni scadute, il perio<span class=\"_ _2\"></span>do di ritardo<span class=\"_ _0\"></span> negli incassi.<span class=\"_ _43\"> </span>ageing clienti<span class=\"_ _43\"> </span>scaduto<span class=\"_ _43\"> </span>Totale<span class=\"_ _43\"> </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=\"_ _43\"> </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=\"lsc\">983 </span>          <span class=\"lsc\">693 </span>              <span class=\"lsc\">91 </span>       <span class=\"ls0\">2.106 </span>    <span class=\"ls0\">38.961 </span>2024      <span class=\"ls0\">26.154 </span>         <span class=\"ls0\">15.477 </span>       <span class=\"ls0\">4.350 </span>       <span class=\"ls0\">2.808 </span>       <span class=\"ls0\">1.050 </span>          <span class=\"lsc\">676 </span>         <span class=\"ls0\">5.958 </span>          <span class=\"lsc\">636 </span>    <span class=\"ls0\">41.632 </span>Lo  scaduto  oltre  i  1<span class=\"_ _2\"></span>50  giorni  al  31 <span class=\"_ _15\"> </span>dicembre  202<span class=\"_ _0\"></span>4  si  riferisce  a  p<span class=\"_ _2\"></span>osizioni  specifiche<span class=\"_ _43\"> </span>monitorate dal management<span class=\"ls12\">, <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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "8.<span class=\"ff12 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff9\">Crediti per imposte sul reddito<span class=\"_ _43\"> </span></span></span>Si riporta di seguito la composizione e la movimentazione della voce<span class=\"_ _2\"></span>:<table class=\"s w344 h1a2\" id=\"_37b52896-a70d-4e34-b3de-3a8f6cec74e5\"><tr><td></td><td class=\"c x2dc yfcc w313 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x2dd yfcc w33b h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x2de yfcd w109 h29\"><div class=\"t m0 x72 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x2df yfcc w313 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x204 yfcd w144 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x2e0 yfce w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x2e1 yfce w33c h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x2e2 yfce w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x204 yfcf w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Crediti per imposte sul reddito </div></td><td class=\"c x2e3 yfcf w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.135 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2de yfcf w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(2.695) </span><span class=\"ls0\"> </span></div></td><td class=\"c x203 yfcf w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.440 </span><span class=\"ls0\"> </span></div></td></tr></table>La <span class=\"_ _7\"></span>voce <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>bilancio <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _6\"></span>costituita <span class=\"_ _6\"></span>prevalentemente <span class=\"_ _7\"></span>da <span class=\"_ _6\"></span>crediti <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>imposta <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>Euro <span class=\"_ _7\"></span>841 <span class=\"_ _6\"></span>migliaia<span class=\"_ _43\"> </span>e <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>IRAP <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>Euro <span class=\"_ _0\"></span>460 <span class=\"_ _0\"></span>migliaia. <span class=\"_ _0\"></span>In <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>si <span class=\"_ _b\"></span>segnala <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>ottobre <span class=\"_ _0\"></span>2018<span class=\"_ _43\"> </span>la <span class=\"_ _0\"></span>Societ\u00e0 ha <span class=\"_ _0\"></span>stipulato un <span class=\"_ _0\"></span>accordo <span class=\"_ _0\"></span>di con<span class=\"_ _0\"></span>solidato fiscale nazionale <span class=\"_ _0\"></span>ex artt. 11<span class=\"_ _0\"></span>7 e <span class=\"_ _0\"></span>seguenti<span class=\"_ _43\"> </span>D.P.R. 917, <span class=\"_ _2\"></span>22 <span class=\"_ _2\"></span>dicembre 1986 <span class=\"_ _2\"></span>(\u201cTUIR\u201d) <span class=\"_ _2\"></span>con le <span class=\"_ _2\"></span>controllate Gervasoni, <span class=\"_ _6\"></span>Meridiani e Cenacchi<span class=\"_ _43\"> </span>International; <span class=\"_ _6\"></span>dal <span class=\"_ _2\"></span>2020 <span class=\"_ _6\"></span>ne <span class=\"_ _6\"></span>fanno parte <span class=\"_ _6\"></span>anche <span class=\"_ _6\"></span>Davide <span class=\"_ _2\"></span>Groppi, <span class=\"_ _6\"></span>Saba <span class=\"_ _2\"></span>Italia <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>Modar, <span class=\"_ _6\"></span>dal 2<span class=\"_ _2\"></span>021<span class=\"_ _43\"> </span>Flexalighting, dal <span class=\"_ _6\"></span>2023 Gamma <span class=\"_ _6\"></span>Arredamenti Inter<span class=\"_ _2\"></span>national e dal <span class=\"_ _6\"></span>2024 Cubo <span class=\"_ _6\"></span>Design<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>e T<span class=\"_ _2\"></span>urri.<span class=\"_ _43\"> </span>20.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Debiti per imposte</span></span><table class=\"s w37a h1bb\" id=\"_8b2b6ee7-4042-4484-aef6-53385a52dfc5\"><tr><td></td><td class=\"c x2dc y10cc w313 h1bc\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x2dd y10cc w33b h1bc\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x2de y10cd w109 h43\"><div class=\"t m0 x72 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x2df y10cc w313 h1bc\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x204 y10cd w144 h43\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls0 ws0\">i valori <span class=\"ffa\">sono espressi in \u20ac/1000</span> </div></td><td class=\"c x2e0 y10ce w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x2e1 y10ce w33c h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x2e2 y10ce w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x204 y10cf w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti per imposte sul reddito </div></td><td class=\"c x2e3 y10cf w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.262 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2de y10cf w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(222) </span><span class=\"ls0\"> </span></div></td><td class=\"c x203 y10cf w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.039 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x204 y10d0 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2e3 y10d0 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.262 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c0 y10d0 w104 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x2de y10d0 w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(222) </span><span class=\"ls0\"> </span></div></td><td class=\"c x203 y10d0 w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.039 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>La <span class=\"_ _1b\"></span>voce <span class=\"_ _1a\"></span>comprende <span class=\"_ _1b\"></span>prevalentemente <span class=\"_ _1b\"></span>il <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>ebito <span class=\"_ _1a\"></span>IRES <span class=\"_ _1b\"></span><span class=\"ff5\">nei <span class=\"_ _1b\"></span>confronti <span class=\"_ _1a\"></span>dell\u2019Erario, <span class=\"_ _1b\"></span>inclusa <span class=\"_ _1a\"></span>la<span class=\"_ _43\"> </span></span>parte <span class=\"_ _0\"></span>relativa alle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo che <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>rientrano n<span class=\"_ _0\"></span>el regime d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>consolidato fiscale<span class=\"_ _43\"> </span>nazionale.<div class=\"c w2 h0 gs25\"><div class=\"t m0 x6 ha y631 ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x2b h10e y5e2 ff9 fs4 fc1 sc0 ls7 ws0\">31.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Imposte<span class=\"_ _43\"> </span></span></span><span class=\"ff12 ls0\"><span class=\"ff9\"> </span></span></div><div class=\"t m0 x6 ha yb17 ff1 fs4 fc1 sc0 ls0 ws0\">Riportiamo di seguito la composizione della voce: </div><div class=\"t m0 x6 ha yb18 ff1 fs4 fc1 sc0 ls0 ws0\"> </div></div><div class=\"gs26\"><table class=\"s w37d h1c8\" id=\"_917147b1-391d-4197-9f11-49078911aa82\"><tr><td class=\"c x3c2 y111f w144 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3c3 y111f w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y111f w109 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1120 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Imposte correnti </div></td><td class=\"c x3c3 y1120 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.171 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1120 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">9.903 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1121 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Imposte anticipate </div></td><td class=\"c x3c3 y1121 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">286 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y1121 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(467) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1122 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Imposte differite </div></td><td class=\"c x3c3 y1122 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.239) </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1122 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.778) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 yfee w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 yfee w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">9.218 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 yfee w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">7.658 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table></div><div class=\"c w2 h0 gs25\"><div class=\"t m0 x6 ha yb1b ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 ha yb1c ff5 fs4 fc1 sc0 ls0 ws0\">Per <span class=\"_ _17\"> </span>la <span class=\"_ _1b\"></span>movimentazione <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"></span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _1b\"></span>differite <span class=\"_ _1b\"></span>attive <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>passive <span class=\"_ _1b\"></span>si <span class=\"_ _17\"> </span>rinvia <span class=\"_ _1b\"></span>all\u2019informativa<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y9b1 ff1 fs4 fc1 sc0 ls0 ws0\">inclusa <span class=\"_ _c\"> </span>nella <span class=\"_ _15\"> </span>Nota <span class=\"_ _c\"> </span><span class=\"ls7\">18</span> <span class=\"_ _c\"> </span>delle <span class=\"_ _15\"> </span>corrispondenti <span class=\"_ _c\"> </span>poste <span class=\"_ _c\"> </span>patrimoniali, <span class=\"_ _15\"> </span>nonch\u00e9 <span class=\"_ _17\"> </span>alle <span class=\"_ _15\"> </span>indicazioni<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y863 ff1 fs4 fc1 sc0 ls0 ws0\">fornite nella Nota <span class=\"ls7\">12</span> <span class=\"ff5\">\u201cPatrimonio Netto\u201d.<span class=\"_ _43\"> </span></span> </div><div class=\"t m0 x6 ha yb1d ff5 fs4 fc1 sc0 ls0 ws0\">Si <span class=\"_ _1b\"></span>riporta <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>seguito <span class=\"_ _1b\"></span>la <span class=\"_ _1b\"></span>tabella <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>riconciliazione <span class=\"_ _1a\"></span>dell\u2019onere <span class=\"_ _1b\"></span>fiscale <span class=\"_ _1b\"></span>corrente <span class=\"_ _1b\"></span>con <span class=\"_ _1b\"></span>l\u2019onere<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha yb1e ff1 fs4 fc1 sc0 ls0 ws0\">fiscale teorico: </div></div><div class=\"gs28\"><table class=\"s w384 h1c9\" id=\"_d87143c0-97c7-41e7-91a3-f515071b3603\"><tr><td class=\"c x3cd y1123 w20a hb9\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3ce y1123 w109 hb9\"><div class=\"t m0 x46 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">IRES </div></td><td class=\"c x3cf y1123 w123 hb9\"><div class=\"t m0 x46 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">% </div></td><td class=\"c x3d0 y1123 w109 hb9\"><div class=\"t m0 x46 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">IRAP </div></td><td class=\"c x3d1 y1123 w123 hb9\"><div class=\"t m0 x46 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">% </div></td><td class=\"c x3d2 y1123 w1b8 hb9\"><div class=\"t m0 x5c h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td></tr><tr><td class=\"c x3cd y1124 w20a hb9\"><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Reddito ante imposte </div></td><td class=\"c x3ce y1124 w109 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.561 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3d0 y1124 w109 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">27.414 </span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x3cd y1125 w20a hb9\"><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Imposta teorica </div></td><td class=\"c x3ce y1125 w109 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.135 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cf y1125 w123 hb9\"><div class=\"t m0 x57 h8d y39f ff6 fs9 fc1 sc0 ls0 ws0\">24,0% </div></td><td class=\"c x3d0 y1125 w109 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.069 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3d1 y1125 w123 hb9\"><div class=\"t m0 x47 h8d y39f ff6 fs9 fc1 sc0 ls0 ws0\">3,9% </div></td><td></td></tr><tr><td class=\"c x3cd y1126 w20a hb9\"><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Tot. imponibile differenze temporanee </div></td><td class=\"c x3ce y1126 w109 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.952 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3d0 y1126 w109 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.132 </span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x3cd y1127 w20a hb6\"><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Tot. imponibile differenze permanenti </div></td><td class=\"c x3ce y1127 w109 hb6\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.378) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3d0 y1127 w109 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.317 </span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x3cd y1128 w20a hb6\"><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Imponibile fiscale consolidato </div></td><td class=\"c x3ce y1128 w109 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">32.135 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3d0 y1128 w109 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">50.863 </span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x3cd y1129 w20a hb7\"><div class=\"t m0 xb5 h1f y980 ff3 fs9 fc1 sc0 ls0 ws0\">Imposta effettiva </div></td><td class=\"c x3ce y1129 w109 hb7\"><div class=\"t m0 xb7 h1f y6ba ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">7.712 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cf y1129 w123 hb7\"><div class=\"t m0 x57 h8e y6ba ff9 fs9 fc1 sc0 ls0 ws0\">30,2% </div></td><td class=\"c x3d0 y1129 w109 hb7\"><div class=\"t m0 xb7 h1f y6ba ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.984 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3d1 y1129 w123 hb7\"><div class=\"t m0 x47 h8e y6ba ff9 fs9 fc1 sc0 ls0 ws0\">7,2% </div></td><td></td></tr></table></div><div class=\"c w1b8 hb7 gs29\"><div class=\"t m0 xa7 h1f y6ba ff3 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">207</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "9.<span class=\"ff12 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff9\">Altre attivit\u00e0 correnti</span></span><table class=\"s w344 h1a3\" id=\"_244e0ad7-182a-436c-b8a5-f775fa49d1c4\"><tr><td></td><td class=\"c x2dc yfd0 w313 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x2dd yfd0 w33b h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x2de yfd1 w109 h29\"><div class=\"t m0 x72 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x2df yfd0 w313 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x204 yfd1 w144 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x2e0 yfd2 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x2e1 yfd2 w33c h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x2e2 yfd2 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x204 yfd3 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Altre attivit\u00e0 correnti </div></td><td class=\"c x2e3 yfd3 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.924 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2de yfd3 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">461 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x203 yfd3 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.385 </span><span class=\"ls0\"> </span></div></td></tr></table>La voce <span class=\"_ _6\"></span>ammonta a <span class=\"_ _6\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _2\"></span>7.<span class=\"ls7\">385</span> <span class=\"ff5\">m<span class=\"_ _2\"></span>igliaia e<span class=\"_ _2\"></span>d \u00e8 <span class=\"_ _6\"></span>costituita da <span class=\"_ _2\"></span>crediti <span class=\"_ _2\"></span>verso <span class=\"_ _2\"></span>l\u2019erario p<span class=\"_ _2\"></span>er IVA <span class=\"_ _6\"></span>per<span class=\"_ _43\"> </span></span>Euro <span class=\"_ _13\"></span>4.<span class=\"ls7\">633</span> <span class=\"_ _b\"></span><span class=\"ff5\">migliaia, <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>crediti <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>iversi <span class=\"_ _b\"></span>derivanti <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>pagamenti <span class=\"_ _b\"></span>effettuat<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>nell\u2019anno <span class=\"_ _13\"></span>ma <span class=\"_ _13\"></span>di<span class=\"_ _43\"> </span></span>competenza <span class=\"_ _2\"></span>successiva <span class=\"_ _6\"></span>per E<span class=\"_ _2\"></span>uro <span class=\"_ _6\"></span>1.<span class=\"_ _0\"></span>4<span class=\"ls7\">12</span> <span class=\"_ _6\"></span>migliaia e<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>anticipi <span class=\"_ _6\"></span>a for<span class=\"_ _2\"></span>nitori <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>servizi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span><span class=\"ls7\">834<span class=\"_ _43\"> </span></span>migliaia.<span class=\"_ _43\"> </span>10.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Altre attivit\u00e0 finanziarie corr<span class=\"_ _2\"></span>enti<span class=\"_ _43\"> </span></span></span>Le <span class=\"_ _1b\"></span>altre <span class=\"_ _1a\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>finanziarie <span class=\"_ _1a\"></span>correnti <span class=\"_ _1a\"></span>ammont<span class=\"_ _0\"></span>ano <span class=\"_ _1a\"></span>a <span class=\"_ _1b\"></span>Euro <span class=\"_ _1b\"></span><span class=\"ls7\">34</span>.6<span class=\"ls7\">14</span> <span class=\"_ _1a\"></span>migliaia <span class=\"_ _1b\"></span>e <span class=\"_ _1a\"></span>si <span class=\"_ _1b\"></span>riferiscono<span class=\"_ _43\"> </span>principalmente <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>capogruppo. <span class=\"_ _19\"> </span>Al <span class=\"_ _f\"> </span>fine <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>investire <span class=\"_ _10\"> </span>temporaneamente <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>liquidit\u00e0<span class=\"_ _43\"> </span>eccedente, <span class=\"_ _6\"></span>Dexelance <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sottoscritto <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>depositi <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>termine <span class=\"_ _6\"></span>(<span class=\"_ _0\"></span><span class=\"ff5\">\u201c<span class=\"ff6\">time <span class=\"_ _6\"></span>deposit<span class=\"ff5\">\u201d) <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>scadenze<span class=\"_ _43\"> </span></span></span></span>a <span class=\"_ _10\"> </span><span class=\"ls0\">1 <span class=\"_ _19\"> </span>mese <span class=\"_ _19\"> </span>per <span class=\"_ _10\"> </span>comp<span class=\"_ _0\"></span>lessivi <span class=\"_ _10\"> </span>Euro <span class=\"_ _19\"> </span>34.000 <span class=\"_ _19\"> </span>migliaia. <span class=\"_ _10\"> </span>I <span class=\"_ _19\"> </span>depositi <span class=\"_ _19\"> </span>possono <span class=\"_ _10\"> </span>essere <span class=\"_ _19\"> </span>chiusi<span class=\"_ _43\"> </span></span>anticipatamente, <span class=\"_ _30\"> </span>con <span class=\"_ _30\"> </span>minimo<span class=\"_ _0\"></span> <span class=\"_ _30\"> </span>preavviso, <span class=\"_ _30\"> </span>ma <span class=\"_ _30\"> </span>con <span class=\"_ _16\"> </span>penalizzazi<span class=\"_ _2\"></span>one <span class=\"_ _16\"> </span>s<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>i <span class=\"_ _30\"> </span>rendimenti<span class=\"_ _43\"> </span>riconosciuti alla societ\u00e0.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "10.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Altre attivit\u00e0 finanziarie corr<span class=\"_ _2\"></span>enti<span class=\"_ _43\"> </span></span></span>Le <span class=\"_ _1b\"></span>altre <span class=\"_ _1a\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>finanziarie <span class=\"_ _1a\"></span>correnti <span class=\"_ _1a\"></span>ammont<span class=\"_ _0\"></span>ano <span class=\"_ _1a\"></span>a <span class=\"_ _1b\"></span>Euro <span class=\"_ _1b\"></span><span class=\"ls7\">34</span>.6<span class=\"ls7\">14</span> <span class=\"_ _1a\"></span>migliaia <span class=\"_ _1b\"></span>e <span class=\"_ _1a\"></span>si <span class=\"_ _1b\"></span>riferiscono<span class=\"_ _43\"> </span>principalmente <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>capogruppo. <span class=\"_ _19\"> </span>Al <span class=\"_ _f\"> </span>fine <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>investire <span class=\"_ _10\"> </span>temporaneamente <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>liquidit\u00e0<span class=\"_ _43\"> </span>eccedente, <span class=\"_ _6\"></span>Dexelance <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sottoscritto <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>depositi <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>termine <span class=\"_ _6\"></span>(<span class=\"_ _0\"></span><span class=\"ff5\">\u201c<span class=\"ff6\">time <span class=\"_ _6\"></span>deposit<span class=\"ff5\">\u201d) <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>scadenze<span class=\"_ _43\"> </span></span></span></span>a <span class=\"_ _10\"> </span><span class=\"ls0\">1 <span class=\"_ _19\"> </span>mese <span class=\"_ _19\"> </span>per <span class=\"_ _10\"> </span>comp<span class=\"_ _0\"></span>lessivi <span class=\"_ _10\"> </span>Euro <span class=\"_ _19\"> </span>34.000 <span class=\"_ _19\"> </span>migliaia. <span class=\"_ _10\"> </span>I <span class=\"_ _19\"> </span>depositi <span class=\"_ _19\"> </span>possono <span class=\"_ _10\"> </span>essere <span class=\"_ _19\"> </span>chiusi<span class=\"_ _43\"> </span></span>anticipatamente, <span class=\"_ _30\"> </span>con <span class=\"_ _30\"> </span>minimo<span class=\"_ _0\"></span> <span class=\"_ _30\"> </span>preavviso, <span class=\"_ _30\"> </span>ma <span class=\"_ _30\"> </span>con <span class=\"_ _16\"> </span>penalizzazi<span class=\"_ _2\"></span>one <span class=\"_ _16\"> </span>s<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>i <span class=\"_ _30\"> </span>rendimenti<span class=\"_ _43\"> </span>riconosciuti alla societ\u00e0.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "10.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Altre attivit\u00e0 finanziarie corr<span class=\"_ _2\"></span>enti<span class=\"_ _43\"> </span></span></span>Le <span class=\"_ _1b\"></span>altre <span class=\"_ _1a\"></span>attivit\u00e0 <span class=\"_ _1b\"></span>finanziarie <span class=\"_ _1a\"></span>correnti <span class=\"_ _1a\"></span>ammont<span class=\"_ _0\"></span>ano <span class=\"_ _1a\"></span>a <span class=\"_ _1b\"></span>Euro <span class=\"_ _1b\"></span><span class=\"ls7\">34</span>.6<span class=\"ls7\">14</span> <span class=\"_ _1a\"></span>migliaia <span class=\"_ _1b\"></span>e <span class=\"_ _1a\"></span>si <span class=\"_ _1b\"></span>riferiscono<span class=\"_ _43\"> </span>principalmente <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>capogruppo. <span class=\"_ _19\"> </span>Al <span class=\"_ _f\"> </span>fine <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>investire <span class=\"_ _10\"> </span>temporaneamente <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>liquidit\u00e0<span class=\"_ _43\"> </span>eccedente, <span class=\"_ _6\"></span>Dexelance <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>sottoscritto <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>depositi <span class=\"_ _6\"></span>a <span class=\"_ _7\"></span>termine <span class=\"_ _6\"></span>(<span class=\"_ _0\"></span><span class=\"ff5\">\u201c<span class=\"ff6\">time <span class=\"_ _6\"></span>deposit<span class=\"ff5\">\u201d) <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>scadenze<span class=\"_ _43\"> </span></span></span></span>a <span class=\"_ _10\"> </span><span class=\"ls0\">1 <span class=\"_ _19\"> </span>mese <span class=\"_ _19\"> </span>per <span class=\"_ _10\"> </span>comp<span class=\"_ _0\"></span>lessivi <span class=\"_ _10\"> </span>Euro <span class=\"_ _19\"> </span>34.000 <span class=\"_ _19\"> </span>migliaia. <span class=\"_ _10\"> </span>I <span class=\"_ _19\"> </span>depositi <span class=\"_ _19\"> </span>possono <span class=\"_ _10\"> </span>essere <span class=\"_ _19\"> </span>chiusi<span class=\"_ _43\"> </span></span>anticipatamente, <span class=\"_ _30\"> </span>con <span class=\"_ _30\"> </span>minimo<span class=\"_ _0\"></span> <span class=\"_ _30\"> </span>preavviso, <span class=\"_ _30\"> </span>ma <span class=\"_ _30\"> </span>con <span class=\"_ _16\"> </span>penalizzazi<span class=\"_ _2\"></span>one <span class=\"_ _16\"> </span>s<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>i <span class=\"_ _30\"> </span>rendimenti<span class=\"_ _43\"> </span>riconosciuti alla societ\u00e0.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "11.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Disponibilit\u00e0 liquide e m<span class=\"_ _2\"></span>ezzi equivalenti<span class=\"_ _43\"> </span></span></span>Le <span class=\"_ _13\"></span>disponibilit\u00e0 <span class=\"_ _b\"></span>liquide <span class=\"_ _13\"></span>ammontano <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>Euro <span class=\"_ _b\"></span><span class=\"ls7\">33</span>.<span class=\"ls1a\">681<span class=\"_ _0\"></span></span> <span class=\"_ _13\"></span><span class=\"lsf\">mi</span>gliaia <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>sono <span class=\"_ _b\"></span>costituite <span class=\"_ _13\"></span>da <span class=\"_ _b\"></span>depositi<span class=\"_ _43\"> </span>bancari e <span class=\"_ _2\"></span>cassa, <span class=\"_ _2\"></span>non sottoposti <span class=\"_ _6\"></span>ad alcun vincolo. <span class=\"_ _6\"></span>La dinamica <span class=\"_ _2\"></span>finanziaria della <span class=\"_ _6\"></span>liquidit\u00e0 del<span class=\"_ _43\"> </span>Gruppo <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>esposta <span class=\"_ _13\"></span>in <span class=\"_ _b\"></span>modo <span class=\"_ _13\"></span>analitico <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>prospetto <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>rendiconto <span class=\"_ _13\"></span>finanziario<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>quale <span class=\"_ _13\"></span>si<span class=\"_ _43\"> </span>rinvia.<table class=\"s w345 h1a4\" id=\"_a4d2c539-465d-44b1-ae86-1ee5c75462d9\"><tr><td></td><td class=\"c x2e5 yfd4 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x2e6 yfd4 w33b h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x2e7 yfd5 w103 h29\"><div class=\"t m0 x56 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x2e8 yfd4 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x187 yfd5 w1e2 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x2e9 yfca w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x2ea yfca w33c h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x2eb yfca w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x187 yfd6 w1e2 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></td><td class=\"c x2ec yfd6 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">41.457 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x2e7 yfd6 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.776) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2ed yfd6 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">33.681 </span><span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "12.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Patrimonio netto<span class=\"_ _43\"> </span></span></span>La movime<span class=\"_ _2\"></span>ntazione d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>patrimonio ne<span class=\"_ _2\"></span>tto al <span class=\"_ _6\"></span>31 dicembre <span class=\"_ _6\"></span>2024 \u00e8 <span class=\"_ _6\"></span>illustrata nel <span class=\"_ _6\"></span>Prospetto di<span class=\"_ _43\"> </span>Movimentazione del Patrimonio Netto, a cui si ri<span class=\"_ _2\"></span>nvia.<span class=\"_ _43\"> </span>Il capitale <span class=\"_ _0\"></span>sociale \u00e8 interamente versato e <span class=\"_ _0\"></span>sottoscritto e <span class=\"_ _0\"></span>ammonta a Euro 26.926 <span class=\"_ _0\"></span>migliaia<span class=\"_ _43\"> </span>al 31 dicembre 2024, diviso in n. 26.926.298 di azioni ordinarie prive di valore nominale. Nelle al<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>componenti <span class=\"_ _6\"></span>di patrimonio <span class=\"_ _6\"></span>netto la <span class=\"_ _6\"></span>riserva per<span class=\"_ _2\"></span> differen<span class=\"_ _2\"></span>za di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>traduzione, mos<span class=\"_ _2\"></span>tra<span class=\"_ _43\"> </span>una riduzione nel periodo <span class=\"_ _2\"></span>complessivamente pari a Euro 12 <span class=\"_ _2\"></span>migliaia, mentre la <span class=\"_ _2\"></span>riserva da<span class=\"_ _43\"> </span>Cash <span class=\"_ _13\"></span>f<span class=\"_ _0\"></span>low <span class=\"_ _1a\"></span>hedge<span class=\"ff1\">, <span class=\"_ _1a\"></span>negativa <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>Euro <span class=\"_ _1a\"></span>5<span class=\"ls1a\">61<span class=\"_ _0\"></span></span> <span class=\"_ _1a\"></span>migliaia, <span class=\"_ _1a\"></span>viene <span class=\"_ _1a\"></span>iscritta <span class=\"_ _13\"></span>come <span class=\"_ _1a\"></span>contropartita <span class=\"_ _1a\"></span>alla<span class=\"_ _43\"> </span></span>rilevazione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">mark <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>market</span>, <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>netto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>relativo effe<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>fiscale, <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>stipulati<span class=\"_ _43\"> </span>a copertura del rischio di variazione del tasso di interesse sui finanziamenti<span class=\"_ _2\"></span> in essere. Inoltre,  in  relazi<span class=\"_ _2\"></span>one  alle  indicazioni <span class=\"_ _15\"> </span>fornite  dall<span class=\"_ _2\"></span>o  IAS  19,  vengono<span class=\"_ _2\"></span>  iscritte  n<span class=\"_ _2\"></span>elle  altre<span class=\"_ _43\"> </span>componenti del <span class=\"_ _6\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _2\"></span>netto anche <span class=\"_ _6\"></span>le (perdite)/utili <span class=\"_ _2\"></span>attuariali sul <span class=\"_ _6\"></span>trattamento di <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ine<span class=\"_ _43\"> </span>rapporto. L\u2019importo, al netto del relativo effetto fisc<span class=\"_ _2\"></span>ale, \u00e8 positivo per Euro <span class=\"_ _0\"></span><span class=\"ff1\">1<span class=\"ls1a\">15<span class=\"_ _0\"></span></span> migliaia.<span class=\"_ _43\"> </span></span>Si <span class=\"_ _f\"> </span>segnala <span class=\"_ _f\"> </span>che <span class=\"_ _10\"> </span>all\u2019interno <span class=\"_ _f\"> </span>della <span class=\"_ _f\"> </span>voce <span class=\"_ _f\"> </span>\u201cUtili <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>nuovo<span class=\"_ _0\"></span>\u201d, <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>fronte <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>operazioni <span class=\"_ _f\"> </span>di<span class=\"_ _43\"> </span>riallineamento <span class=\"_ _1b\"></span>fiscale <span class=\"_ _1b\"></span>effettuate <span class=\"_ _1b\"></span>nell\u2019esercizio <span class=\"_ _1b\"></span>chiuso <span class=\"_ _17\"> </span>al <span class=\"_ _1b\"></span>31 <span class=\"_ _1b\"></span>dicembre <span class=\"_ _1b\"></span>2020 <span class=\"_ _1b\"></span>ai <span class=\"_ _17\"> </span>sensi <span class=\"_ _1b\"></span>del<span class=\"_ _43\"> </span>Decreto <span class=\"_ _6\"></span>Legge n. <span class=\"_ _7\"></span>104 del <span class=\"_ _7\"></span>2020<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>(c.d. <span class=\"_ _6\"></span>decreto Agos<span class=\"_ _6\"></span>to) e <span class=\"_ _7\"></span>successive <span class=\"_ _2\"></span>modifiche <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>integr<span class=\"_ _0\"></span>azioni,<span class=\"_ _43\"> </span>sono <span class=\"_ _6\"></span>iscritte <span class=\"_ _6\"></span>riserve <span class=\"_ _6\"></span>soggette <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>vincolo <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>sosp<span class=\"_ _0\"></span>ensione <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>imposta <span class=\"_ _6\"></span>per <span class=\"_ _2\"></span>Euro <span class=\"_ _7\"></span>19.<span class=\"ls7\">674</span> <span class=\"_ _6\"></span>migliaia.<span class=\"_ _43\"> </span>In <span class=\"_ _18\"> </span>particolare, <span class=\"_ _14\"> </span>le <span class=\"_ _18\"> </span>societ\u00e0 <span class=\"_ _14\"> </span>del <span class=\"_ _18\"> </span>Gruppo <span class=\"_ _14\"> </span>Gervasoni <span class=\"_ _18\"> </span>S.p.A., <span class=\"_ _14\"> </span>Meridiani <span class=\"_ _18\"> </span>S.r.l., <span class=\"_ _14\"> </span>Cenacchi<span class=\"_ _43\"> </span>International <span class=\"_ _6\"></span>S.r.l., <span class=\"_ _6\"></span>Davide <span class=\"_ _6\"></span>Groppi <span class=\"_ _6\"></span>S.r.l., Saba<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Italia <span class=\"_ _6\"></span>S.r.l. <span class=\"_ _6\"></span>e Modar<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>S<span class=\"_ _0\"></span>.p.A., <span class=\"_ _6\"></span>hanno <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>rovveduto<span class=\"_ _43\"> </span>a <span class=\"_ _6\"></span>riallineare <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>valori <span class=\"_ _6\"></span>fiscali <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>marchi <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>modelli, <span class=\"_ _6\"></span>semprech\u00e9 <span class=\"_ _6\"></span>gi\u00e0 <span class=\"_ _6\"></span>iscritti <span class=\"_ _6\"></span>nel <span class=\"_ _7\"></span>bilan<span class=\"_ _0\"></span>cio <span class=\"_ _7\"></span>2019,<span class=\"_ _43\"> </span>a quelli civilistici, previo assolvimento di una <span class=\"_ _0\"></span>imposta sostitutiva del 3%. Il riallineamento<span class=\"_ _43\"> </span>fiscale \u00e8 avv<span class=\"_ _2\"></span>enuto per <span class=\"_ _2\"></span>l\u2019importo di<span class=\"_ _2\"></span> Eu<span class=\"ff1\">ro 20.154 <span class=\"_ _2\"></span>migliaia, contestualmen<span class=\"_ _2\"></span>te \u00e8 <span class=\"_ _2\"></span>stato liberato<span class=\"_ _43\"> </span></span>il <span class=\"_ _1b\"></span>fondo <span class=\"_ _1b\"></span>imposte <span class=\"_ _1b\"></span>differite <span class=\"_ _1a\"></span>relativo, <span class=\"_ _1b\"></span>pari <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>Euro <span class=\"_ _1b\"></span>5.622 <span class=\"_ _1a\"></span>migliaia, <span class=\"_ _1b\"></span>ed <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>stata <span class=\"_ _1a\"></span>stanziat<span class=\"_ _0\"></span>a <span class=\"_ _1a\"></span>u<span class=\"_ _0\"></span>na<span class=\"_ _43\"> </span>imposta <span class=\"_ _b\"></span>sostitutiva <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Euro <span class=\"_ _b\"></span>605 <span class=\"_ _b\"></span>migliaia. <span class=\"_ _b\"></span>La <span class=\"_ _0\"></span>riserva <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>sospensione <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>impost<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ex <span class=\"_ _b\"></span>art.<span class=\"_ _43\"> </span>110 <span class=\"_ _2f\"> </span>D.L. <span class=\"_ _2f\"> </span>104/2020 <span class=\"_ _2f\"> </span>di<span class=\"_ _2\"></span> <span class=\"_ _2f\"> </span>Euro <span class=\"_ _2f\"> </span>19.<span class=\"ls7\">674</span> <span class=\"_ _2f\"> </span>migliaia <span class=\"_ _2f\"> </span>deriva <span class=\"_ _18\"> </span>dai <span class=\"_ _2f\"> </span>valori <span class=\"_ _2f\"> </span>fiscali <span class=\"_ _2f\"> </span>oggetto <span class=\"_ _2f\"> </span>di<span class=\"_ _43\"> </span>riallineamento, al netto dell\u2019imposta sostitutiva dovuta.<span class=\"_ _43\"> </span>Al <span class=\"_ _13\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span><span class=\"ls7\">202</span>4 <span class=\"_ _1a\"></span>le <span class=\"_ _13\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>proprie <span class=\"_ _13\"></span>detenute <span class=\"_ _1a\"></span>sono <span class=\"_ _13\"></span>n<span class=\"_ _0\"></span>. <span class=\"_ _1a\"></span><span class=\"ls7\">205</span>.566, <span class=\"_ _13\"></span>pari <span class=\"_ _1a\"></span>allo <span class=\"_ _13\"></span>0,7634% <span class=\"_ _1a\"></span>del<span class=\"_ _43\"> </span>capitale sociale, per un ammontare complessivo di Euro 1.928 migliaia.<span class=\"_ _43\"> </span>Tra <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>riserve <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>netto <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _2\"></span>inoltre <span class=\"_ _7\"></span>inclusa, <span class=\"_ _7\"></span>come <span class=\"_ _2\"></span>descritto <span class=\"_ _6\"></span>in <span class=\"_ _7\"></span>precedenza, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>riserva<span class=\"_ _43\"> </span>relativa all\u2019ap<span class=\"_ _2\"></span>plicazione del <span class=\"_ _6\"></span>principio IFRS <span class=\"_ _2\"></span>2 sulla <span class=\"_ _6\"></span>base di <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>previsto dal <span class=\"_ _6\"></span>regolamento<span class=\"_ _43\"> </span>del piano di Performance Share<span class=\"_ _0\"></span>s sottoscritto nel corso dell\u2019esercizi<span class=\"_ _0\"></span><span class=\"ff1\">o, per un importo pari<span class=\"_ _43\"> </span></span>a Euro 183 migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "Il capitale <span class=\"_ _0\"></span>sociale \u00e8 interamente versato e <span class=\"_ _0\"></span>sottoscritto e <span class=\"_ _0\"></span>ammonta a Euro 26.926 <span class=\"_ _0\"></span>migliaia<span class=\"_ _43\"> </span> al 31 dicembre 2024, diviso in n. 26.926.298 di azioni ordinarie prive di valore nominale. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "Nelle al<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>componenti <span class=\"_ _6\"></span>di patrimonio <span class=\"_ _6\"></span>netto la <span class=\"_ _6\"></span>riserva per<span class=\"_ _2\"></span> differen<span class=\"_ _2\"></span>za di<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>traduzione, mos<span class=\"_ _2\"></span>tra<span class=\"_ _43\"> </span>una riduzione nel periodo <span class=\"_ _2\"></span>complessivamente pari a Euro 12 <span class=\"_ _2\"></span>migliaia, mentre la <span class=\"_ _2\"></span>riserva da<span class=\"_ _43\"> </span>Cash <span class=\"_ _13\"></span>f<span class=\"_ _0\"></span>low <span class=\"_ _1a\"></span>hedge<span class=\"ff1\">, <span class=\"_ _1a\"></span>negativa <span class=\"_ _1a\"></span>per <span class=\"_ _1a\"></span>Euro <span class=\"_ _1a\"></span>5<span class=\"ls1a\">61<span class=\"_ _0\"></span></span> <span class=\"_ _1a\"></span>migliaia, <span class=\"_ _1a\"></span>viene <span class=\"_ _1a\"></span>iscritta <span class=\"_ _13\"></span>come <span class=\"_ _1a\"></span>contropartita <span class=\"_ _1a\"></span>alla<span class=\"_ _43\"> </span></span>rilevazione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span><span class=\"ff6\">mark <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>market</span>, <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>netto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>relativo effe<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>fiscale, <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>stipulati<span class=\"_ _43\"> </span>a copertura del rischio di variazione del tasso di interesse sui finanziamenti<span class=\"_ _2\"></span> in essere. Inoltre,  in  relazi<span class=\"_ _2\"></span>one  alle  indicazioni <span class=\"_ _15\"> </span>fornite  dall<span class=\"_ _2\"></span>o  IAS  19,  vengono<span class=\"_ _2\"></span>  iscritte  n<span class=\"_ _2\"></span>elle  altre<span class=\"_ _43\"> </span>componenti del <span class=\"_ _6\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _2\"></span>netto anche <span class=\"_ _6\"></span>le (perdite)/utili <span class=\"_ _2\"></span>attuariali sul <span class=\"_ _6\"></span>trattamento di <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ine<span class=\"_ _43\"> </span>rapporto. L\u2019importo, al netto del relativo effetto fisc<span class=\"_ _2\"></span>ale, \u00e8 positivo per Euro <span class=\"_ _0\"></span><span class=\"ff1\">1<span class=\"ls1a\">15<span class=\"_ _0\"></span></span> migliaia.<span class=\"_ _43\"> </span></span>Si <span class=\"_ _f\"> </span>segnala <span class=\"_ _f\"> </span>che <span class=\"_ _10\"> </span>all\u2019interno <span class=\"_ _f\"> </span>della <span class=\"_ _f\"> </span>voce <span class=\"_ _f\"> </span>\u201cUtili <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>nuovo<span class=\"_ _0\"></span>\u201d, <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>fronte <span class=\"_ _f\"> </span>delle <span class=\"_ _f\"> </span>operazioni <span class=\"_ _f\"> </span>di<span class=\"_ _43\"> </span>riallineamento <span class=\"_ _1b\"></span>fiscale <span class=\"_ _1b\"></span>effettuate <span class=\"_ _1b\"></span>nell\u2019esercizio <span class=\"_ _1b\"></span>chiuso <span class=\"_ _17\"> </span>al <span class=\"_ _1b\"></span>31 <span class=\"_ _1b\"></span>dicembre <span class=\"_ _1b\"></span>2020 <span class=\"_ _1b\"></span>ai <span class=\"_ _17\"> </span>sensi <span class=\"_ _1b\"></span>del<span class=\"_ _43\"> </span>Decreto <span class=\"_ _6\"></span>Legge n. <span class=\"_ _7\"></span>104 del <span class=\"_ _7\"></span>2020<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>(c.d. <span class=\"_ _6\"></span>decreto Agos<span class=\"_ _6\"></span>to) e <span class=\"_ _7\"></span>successive <span class=\"_ _2\"></span>modifiche <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>integr<span class=\"_ _0\"></span>azioni,<span class=\"_ _43\"> </span>sono <span class=\"_ _6\"></span>iscritte <span class=\"_ _6\"></span>riserve <span class=\"_ _6\"></span>soggette <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>vincolo <span class=\"_ _6\"></span>di <span class=\"_ _7\"></span>sosp<span class=\"_ _0\"></span>ensione <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>imposta <span class=\"_ _6\"></span>per <span class=\"_ _2\"></span>Euro <span class=\"_ _7\"></span>19.<span class=\"ls7\">674</span> <span class=\"_ _6\"></span>migliaia.<span class=\"_ _43\"> </span>In <span class=\"_ _18\"> </span>particolare, <span class=\"_ _14\"> </span>le <span class=\"_ _18\"> </span>societ\u00e0 <span class=\"_ _14\"> </span>del <span class=\"_ _18\"> </span>Gruppo <span class=\"_ _14\"> </span>Gervasoni <span class=\"_ _18\"> </span>S.p.A., <span class=\"_ _14\"> </span>Meridiani <span class=\"_ _18\"> </span>S.r.l., <span class=\"_ _14\"> </span>Cenacchi<span class=\"_ _43\"> </span>International <span class=\"_ _6\"></span>S.r.l., <span class=\"_ _6\"></span>Davide <span class=\"_ _6\"></span>Groppi <span class=\"_ _6\"></span>S.r.l., Saba<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>Italia <span class=\"_ _6\"></span>S.r.l. <span class=\"_ _6\"></span>e Modar<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>S<span class=\"_ _0\"></span>.p.A., <span class=\"_ _6\"></span>hanno <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>rovveduto<span class=\"_ _43\"> </span>a <span class=\"_ _6\"></span>riallineare <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>valori <span class=\"_ _6\"></span>fiscali <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"></span>marchi <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>modelli, <span class=\"_ _6\"></span>semprech\u00e9 <span class=\"_ _6\"></span>gi\u00e0 <span class=\"_ _6\"></span>iscritti <span class=\"_ _6\"></span>nel <span class=\"_ _7\"></span>bilan<span class=\"_ _0\"></span>cio <span class=\"_ _7\"></span>2019,<span class=\"_ _43\"> </span>a quelli civilistici, previo assolvimento di una <span class=\"_ _0\"></span>imposta sostitutiva del 3%. Il riallineamento<span class=\"_ _43\"> </span>fiscale \u00e8 avv<span class=\"_ _2\"></span>enuto per <span class=\"_ _2\"></span>l\u2019importo di<span class=\"_ _2\"></span> Eu<span class=\"ff1\">ro 20.154 <span class=\"_ _2\"></span>migliaia, contestualmen<span class=\"_ _2\"></span>te \u00e8 <span class=\"_ _2\"></span>stato liberato<span class=\"_ _43\"> </span></span>il <span class=\"_ _1b\"></span>fondo <span class=\"_ _1b\"></span>imposte <span class=\"_ _1b\"></span>differite <span class=\"_ _1a\"></span>relativo, <span class=\"_ _1b\"></span>pari <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>Euro <span class=\"_ _1b\"></span>5.622 <span class=\"_ _1a\"></span>migliaia, <span class=\"_ _1b\"></span>ed <span class=\"_ _1b\"></span>\u00e8 <span class=\"_ _1b\"></span>stata <span class=\"_ _1a\"></span>stanziat<span class=\"_ _0\"></span>a <span class=\"_ _1a\"></span>u<span class=\"_ _0\"></span>na<span class=\"_ _43\"> </span>imposta <span class=\"_ _b\"></span>sostitutiva <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Euro <span class=\"_ _b\"></span>605 <span class=\"_ _b\"></span>migliaia. <span class=\"_ _b\"></span>La <span class=\"_ _0\"></span>riserva <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>sospensione <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>impost<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ex <span class=\"_ _b\"></span>art.<span class=\"_ _43\"> </span>110 <span class=\"_ _2f\"> </span>D.L. <span class=\"_ _2f\"> </span>104/2020 <span class=\"_ _2f\"> </span>di<span class=\"_ _2\"></span> <span class=\"_ _2f\"> </span>Euro <span class=\"_ _2f\"> </span>19.<span class=\"ls7\">674</span> <span class=\"_ _2f\"> </span>migliaia <span class=\"_ _2f\"> </span>deriva <span class=\"_ _18\"> </span>dai <span class=\"_ _2f\"> </span>valori <span class=\"_ _2f\"> </span>fiscali <span class=\"_ _2f\"> </span>oggetto <span class=\"_ _2f\"> </span>di<span class=\"_ _43\"> </span>riallineamento, al netto dell\u2019imposta sostitutiva dovuta.<span class=\"_ _43\"> </span>Al <span class=\"_ _13\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span><span class=\"ls7\">202</span>4 <span class=\"_ _1a\"></span>le <span class=\"_ _13\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>proprie <span class=\"_ _13\"></span>detenute <span class=\"_ _1a\"></span>sono <span class=\"_ _13\"></span>n<span class=\"_ _0\"></span>. <span class=\"_ _1a\"></span><span class=\"ls7\">205</span>.566, <span class=\"_ _13\"></span>pari <span class=\"_ _1a\"></span>allo <span class=\"_ _13\"></span>0,7634% <span class=\"_ _1a\"></span>del<span class=\"_ _43\"> </span>capitale sociale, per un ammontare complessivo di Euro 1.928 migliaia.<span class=\"_ _43\"> </span>Tra <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>riserve <span class=\"_ _7\"></span>di <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>netto <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _2\"></span>inoltre <span class=\"_ _7\"></span>inclusa, <span class=\"_ _7\"></span>come <span class=\"_ _2\"></span>descritto <span class=\"_ _6\"></span>in <span class=\"_ _7\"></span>precedenza, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>riserva<span class=\"_ _43\"> </span>relativa all\u2019ap<span class=\"_ _2\"></span>plicazione del <span class=\"_ _6\"></span>principio IFRS <span class=\"_ _2\"></span>2 sulla <span class=\"_ _6\"></span>base di <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>previsto dal <span class=\"_ _6\"></span>regolamento<span class=\"_ _43\"> </span>del piano di Performance Share<span class=\"_ _0\"></span>s sottoscritto nel corso dell\u2019esercizi<span class=\"_ _0\"></span><span class=\"ff1\">o, per un importo pari<span class=\"_ _43\"> </span></span>a Euro 183 migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "13.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Benefici successivi alla ces<span class=\"_ _2\"></span>sazione del rapporto del lavoro<span class=\"_ _43\"> </span></span></span>Tale voce, pari a <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>7.363 migliaia al <span class=\"_ _0\"></span>31 dicembre 2024, accoglie la q<span class=\"_ _0\"></span>uota non corrente<span class=\"_ _43\"> </span>del Trattamento di fine rapporto dovuto ai dipendenti.<span class=\"_ _43\"> </span>Nel <span class=\"_ _2\"></span>complesso, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _6\"></span>attuale dell<span class=\"ff5\">\u2019</span>obbligazione, <span class=\"_ _6\"></span>determinata secondo <span class=\"_ _6\"></span>la <span class=\"_ _2\"></span>metodologia <span class=\"_ _2\"></span>di<span class=\"_ _43\"> </span>valutazione <span class=\"_ _b\"></span>prescritta <span class=\"_ _b\"></span>dallo <span class=\"_ _b\"></span>IAS <span class=\"_ _b\"></span>19 <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>piani <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>benef<span class=\"_ _0\"></span>ici <span class=\"_ _0\"></span>definiti, <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>\u00e8 <span class=\"_ _b\"></span>movimentata <span class=\"_ _b\"></span>come<span class=\"_ _43\"> </span>segue:<table class=\"s w346 h1a5\" id=\"_ac6a6b97-d5db-4a98-9eae-4549af3acd6a\"><tr><td></td><td class=\"c x2ee yfd7 w347 h1a6\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">benefici successivi</div></td><td class=\"c x2ef yfd7 w347 h1a6\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">benefici successivi<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x2ee yfd8 w348 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">alla cessazione del</div></td><td class=\"c x2ef yfd8 w348 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">alla cessazione del<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x2ee yfd9 w349 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">rapporto di lavoro</div></td><td class=\"c x2ef yfd9 w349 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">rapporto di lavoro<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x21f yfda w100 h3c\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x2f0 yfdb w34a h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"_ _43\"> </span></div></td><td class=\"c x2f1 yfdb w34a h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x21f yfdc w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Fondo iniziale </div></td><td class=\"c x2f2 yfdc w1e5 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                           <span class=\"ls0\">5.124 </span><span class=\"ls0\"> </span></div></td><td class=\"c x2f3 yfdc wea hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                           <span class=\"ls0\">7.027 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x21f yfdd w100 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Accantonamento periodo </div></td><td class=\"c x2f2 yfdd w1e5 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                              <span class=\"lsc\">748 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2f3 yfdd wea hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                              <span class=\"lsc\">846 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x21f yfde w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Interessi </div></td><td class=\"c x2f2 yfde w1e5 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                              <span class=\"lsc\">215 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2f3 yfde wea hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                              <span class=\"lsc\">207 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x21f yfdf w100 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">(Utili)/perdite attuariali </div></td><td class=\"c x2f2 yfdf w1e5 hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                              <span class=\"lsc\">323 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2f3 yfdf wea hb7\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                                <span class=\"lsc\">90 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x21f yfe0 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altre variazioni </div></td><td class=\"c x2f2 yfe0 w1e5 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                              <span class=\"lsc\">158 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2f3 yfe0 wea hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                           <span class=\"ls0\">(177) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x21f yfe1 w100 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni aziendali </div></td><td class=\"c x2f2 yfe1 w1e5 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                           <span class=\"ls0\">1.206 </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x21f yfe2 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Erogato </div></td><td class=\"c x2f2 yfe2 w1e5 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                           <span class=\"ls0\">(748) </span><span class=\"ls0\"> </span></div></td><td class=\"c x2f3 yfe2 wea hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                           <span class=\"ls0\">(629) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x21f yfe3 w100 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x2f2 yfe3 w1e5 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">                           <span class=\"lsc\">7.027 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x2f3 yfe3 wea hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">                           <span class=\"lsc\">7.363 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Come <span class=\"_ _f\"> </span>gi\u00e0 <span class=\"_ _f\"> </span>evidenziato <span class=\"_ _f\"> </span>nella <span class=\"_ _f\"> </span>sezione <span class=\"_ _f\"> </span>dei <span class=\"_ _f\"> </span>principi <span class=\"_ _f\"> </span>contabili <span class=\"_ _f\"> </span>applicati, <span class=\"_ _f\"> </span>a <span class=\"_ _11\"> </span>segu<span class=\"_ _0\"></span>ito <span class=\"_ _f\"> </span>delle<span class=\"_ _43\"> </span>disposizioni in materia di TFR apportate dalla Legge Finanziaria 2007 e dai relativi decret<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>attuativi, <span class=\"_ _14\"> </span>il <span class=\"_ _19\"> </span>Gruppo, <span class=\"_ _14\"> </span>nel <span class=\"_ _14\"> </span>rispetto <span class=\"_ _14\"> </span>d<span class=\"_ _2\"></span>elle <span class=\"_ _14\"> </span>scelte <span class=\"_ _19\"> </span>fatte <span class=\"_ _14\"> </span>dai <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ipendenti <span class=\"_ _19\"> </span>in <span class=\"_ _14\"> </span>merito <span class=\"_ _14\"> </span>alla<span class=\"_ _43\"> </span>destinazione <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>proprio <span class=\"_ _17\"> </span>TFR <span class=\"_ _c\"> </span>maturato <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>al <span class=\"_ _17\"> </span>1\u00b0 <span class=\"_ _c\"> </span>gennaio <span class=\"_ _17\"> </span>2007<span class=\"_ _0\"></span>, <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>rovvede <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>versame<span class=\"_ _0\"></span>nto<span class=\"_ _43\"> </span>periodico dello st<span class=\"_ _2\"></span>esso ai <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ondi indicati, <span class=\"_ _6\"></span>rimanendo obbligata verso i<span class=\"_ _6\"></span> dipendenti per l<span class=\"_ _2\"></span>a sola<span class=\"_ _43\"> </span>quota <span class=\"_ _15\"> </span>di  in<span class=\"_ _2\"></span>dennit\u00e0 <span class=\"_ _15\"> </span>gi\u00e0 <span class=\"_ _15\"> </span>maturata  al<span class=\"_ _6\"></span>  31 <span class=\"_ _15\"> </span>dicembre <span class=\"_ _c\"> </span>2006.  L<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span>obbligazione <span class=\"_ _c\"> </span>relat<span class=\"_ _0\"></span>iva  al<span class=\"_ _2\"></span> <span class=\"_ _15\"> </span>TFR<span class=\"_ _43\"> </span>maturato <span class=\"_ _13\"></span>successivamente <span class=\"_ _13\"></span>rimane, <span class=\"_ _13\"></span>infatti, <span class=\"_ _13\"></span>in <span class=\"_ _1a\"></span>capo <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>fondi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>previdenza <span class=\"_ _13\"></span>a <span class=\"_ _1a\"></span>cui <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>quote<span class=\"_ _43\"> </span>maturate sono versate durante l<span class=\"ff5\">\u2019</span>anno.<span class=\"_ _43\"> </span>La  valutazione  a<span class=\"_ _2\"></span>ttuariale  del  TFR <span class=\"_ _15\"> </span>\u00e8  reali<span class=\"_ _2\"></span>zzata  in <span class=\"_ _15\"> </span>base  alla  me<span class=\"_ _2\"></span>todologia  dei <span class=\"_ _15\"> </span>\u201cbenefici<span class=\"_ _43\"> </span>maturati\u201d me<span class=\"_ _2\"></span>diante il <span class=\"_ _6\"></span>criterio \u201c<span class=\"ff6\">Projected <span class=\"_ _6\"></span>Unit Cred<span class=\"_ _2\"></span>it<span class=\"ff5\">\u201d (PUC) <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>previsto <span class=\"_ _6\"></span>ai paragrafi <span class=\"_ _2\"></span>67<span class=\"ff1\">-<span class=\"_ _43\"> </span></span></span></span>69 <span class=\"_ _b\"></span>dello <span class=\"_ _b\"></span>IAS <span class=\"_ _b\"></span>19. <span class=\"_ _b\"></span>Il <span class=\"_ _b\"></span>modello <span class=\"_ _b\"></span>attuariale <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>rif<span class=\"_ _0\"></span>erimento <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valutazione <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>TFR <span class=\"_ _b\"></span>poggia <span class=\"_ _b\"></span>su<span class=\"_ _43\"> </span>diverse ip<span class=\"_ _0\"></span>otesi sia <span class=\"_ _0\"></span>di tipo <span class=\"_ _0\"></span>demografico <span class=\"_ _0\"></span>che economico. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>alcune delle <span class=\"_ _0\"></span>ipotesi utilizzate,<span class=\"_ _43\"> </span>ove possibile, si \u00e8 tenuto conto della best practice<span class=\"_ _2\"></span> di riferimento.<span class=\"_ _43\"> </span>Si riportano di seguito le basi tecniche economich<span class=\"_ _2\"></span>e utilizzate.<table class=\"s w34b h1a7\" id=\"_3a572e84-a409-446a-a792-cb9d79c20186\"><tr><td class=\"c x2f5 yfe4 w1e7 hb7\"><div class=\"t m0 x78 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ipotesi </div></td><td class=\"c x2f6 yfe4 w109 hb7\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"ls0\"> </span></div></td><td class=\"c x2f7 yfe4 w103 hb7\"><div class=\"t m0 xa7 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2f5 yfe5 w1e7 hda\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Tasso annuo di attualizzazione </div></td><td class=\"c x2f6 yfe5 w109 hda\"><div class=\"t m0 x89 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,17% </div></td><td class=\"c x2f7 yfe5 w103 hda\"><div class=\"t m0 x89 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">3,38% </div></td></tr><tr><td class=\"c x2f5 yfe6 w1e7 hda\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Tasso annuo di inflazione </div></td><td class=\"c x2f6 yfe6 w109 hda\"><div class=\"t m0 x89 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">2,00% </div></td><td class=\"c x2f7 yfe6 w103 hda\"><div class=\"t m0 x89 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">2,00% </div></td></tr><tr><td class=\"c x2f5 yfe7 w1e7 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Tasso annuo di incremento TFR </div></td><td class=\"c x2f6 yfe7 w109 hb6\"><div class=\"t m0 x89 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">3,00% </div></td><td class=\"c x2f7 yfe7 w103 hb6\"><div class=\"t m0 x89 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">3,00% </div></td></tr><tr><td class=\"c x2f5 yfe8 w1e7 hda\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Tasso annuo di incremento salariale </div></td><td class=\"c x2f6 yfe8 w109 hda\"><div class=\"t m0 x89 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">1,00% </div></td><td class=\"c x2f7 yfe8 w103 hda\"><div class=\"t m0 x89 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">1,00% </div></td></tr></table>Le <span class=\"_ _6\"></span>frequenze <span class=\"_ _6\"></span>annue <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>anticipazione <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _2\"></span>turnover <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>singole <span class=\"_ _6\"></span>societ\u00e0 italiane <span class=\"_ _7\"></span>del <span class=\"_ _2\"></span>Gruppo<span class=\"_ _43\"> </span>sono desunte dall<span class=\"ff5\">\u2019</span>esperienza storica.<span class=\"_ _43\"> </span>25.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Costo del personale<span class=\"_ _43\"> </span></span></span>La <span class=\"_ _1a\"></span>voce <span class=\"_ _1b\"></span>ammonta <span class=\"_ _1b\"></span>complessivamente <span class=\"_ _1a\"></span>a <span class=\"_ _1a\"></span>Euro <span class=\"_ _1b\"></span><span class=\"ls7\">53</span>.<span class=\"ls7\">466</span> <span class=\"_ _1a\"></span>migliaia <span class=\"_ _1b\"></span>ed <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1b\"></span>costituita <span class=\"_ _1a\"></span>da <span class=\"_ _1a\"></span>salari <span class=\"_ _1b\"></span>e<span class=\"_ _43\"> </span>stipendi, <span class=\"_ _1b\"></span>contributi <span class=\"_ _1b\"></span>previdenziali, <span class=\"_ _1a\"></span>trattamento <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>fine <span class=\"_ _1b\"></span>rapporto <span class=\"_ _1b\"></span>(compresa <span class=\"_ _1a\"></span>la <span class=\"_ _1b\"></span>quota <span class=\"_ _1b\"></span>poi<span class=\"_ _43\"> </span>versata ai fondi previdenziali) e altri costi.<table class=\"s w37e h1c2\" id=\"_d12dc764-ded4-4b94-8795-a5873af0b51c\"><tr><td class=\"c x3c2 y10f4 w144 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3c3 y10f4 w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10f4 w109 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10f5 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Salari e stipendi </div></td><td class=\"c x3c3 y10f5 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">32.997 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10f5 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">40.120 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10f6 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Oneri sociali </div></td><td class=\"c x3c3 y10f6 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.657 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10f6 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.543 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10f7 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Trattamento fine rapporto </div></td><td class=\"c x3c3 y10f7 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.689 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10f7 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.099 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10f8 w144 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls0 ws0\">Altri  </div></td><td class=\"c x3c3 y10f8 w102 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">778 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10f8 w109 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">704 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 y10f9 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 y10f9 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">44.122 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10f9 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">53.466 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Il costo del personale ha subito un incremento sia per <span class=\"ff5\">l\u2019</span>aumento del numero d<span class=\"_ _0\"></span>i teste che<span class=\"_ _43\"> </span>per gli aumenti <span class=\"_ _2\"></span>contrattuali previsti dai <span class=\"_ _2\"></span>contratti collettivi na<span class=\"_ _2\"></span>zionali applicati dall<span class=\"_ _2\"></span>e singole<span class=\"_ _43\"> </span>Societ\u00e0.<span class=\"_ _43\"> </span>Il numero dei dipendenti in forza durante l\u2019eserciz<span class=\"_ _2\"></span>io 202<span class=\"_ _0\"></span><span class=\"ff1\">4 \u00e8 stato di n. 8<span class=\"ls7\">33</span> unit\u00e0.</span><table class=\"s w37f h1c3\" id=\"_00e11658-a2b6-4527-abfe-8904fc8796e8\"><tr><td></td><td class=\"c x3c3 y10fa w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10fa w109 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10fb w144 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Dirigenti </div></td><td class=\"c x3c3 y10fb w102 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">13 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10fb w109 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">19 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 y10fc w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Quadri e impiegati </div></td><td class=\"c x3c3 y10fc w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">416 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10fc w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">422 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 y10fd w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Operai </div></td><td class=\"c x3c3 y10fd w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">370 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10fd w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">384 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 yf78 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri dipendenti </div></td><td class=\"c x3c3 yf78 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">8 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 yf78 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">8 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 yf7a w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 yf7a w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">807 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 yf7a w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">833 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "15.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Finanziamenti verso banche<span class=\"_ _43\"> </span></span></span>Si riporta <span class=\"_ _0\"></span>di seguito la <span class=\"_ _0\"></span>composizione e la movimentazione dei d<span class=\"_ _0\"></span>ebiti verso istituti bancari<span class=\"_ _43\"> </span>con la suddivisione della quota a breve e della quota a lungo:<div class=\"gs7\"><table class=\"s w350 h1aa\" id=\"_e44d8a1a-1c86-492c-9cc6-95ca38c169ff\"><tr><td></td><td class=\"c x30b yfef w313 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x30c yfef w33b h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x30d yff1 w351 h1ab\"><div class=\"t m0 x190 he yff0 ff1 fs7 fc1 sc0 ls0 ws0\">Rimborsi q<span class=\"_ _2\"></span>uote<span class=\"_ _43\"> </span></div></td><td class=\"c x30e yff2 w352 h18a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Interessi<span class=\"_ _43\"> </span></div></td><td class=\"c x30f yfef w313 h18c\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x310 yff3 w10c h2b\"><div class=\"t m0 x62 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Accensioni </div></td><td class=\"c x311 yff4 w353 h1ab\"><div class=\"t m0 x190 he yff0 ff1 fs7 fc1 sc0 ls0 ws0\">capitale<span class=\"_ _2\"></span> /<span class=\"_ _43\"> </span></div></td><td class=\"c x312 yff5 w354 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">passivi<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x313 yff6 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x314 yff6 w33f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x315 yff7 w355 h1ab\"><div class=\"t m0 x190 he yff0 ff1 fs7 fc1 sc0 ls0 ws0\">Pagamenti int<span class=\"_ _2\"></span>eressi<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x316 yff6 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x187 yff3 w1b h2b\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x317 yff8 w356 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">maturati<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x187 yff9 w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 10,375 ML </div></td><td class=\"c x318 yff9 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.266 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 yff9 w1eb hf6\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(701) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a yff9 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">71 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b yff9 w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 yffa w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x318 yffa w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">478 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 yffa w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(122) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a yffa w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">3 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b yffa w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 yffb w1b h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 2,6 ML </div></td><td class=\"c x318 yffb w102 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">511 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 yffb w1eb h120\"><div class=\"t m0 x44 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(516) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a yffb w102 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">5 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b yffb w109 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 yffc w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 1,3 ML </div></td><td class=\"c x318 yffc w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.335 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 yffc w1eb hf6\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.381) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a yffc w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">46 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b yffc w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 yffd w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">BPER DL 0,5 ML </div></td><td class=\"c x318 yffd w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">335 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 yffd w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(127) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a yffd w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">3 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b yffd w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">210 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 yffe w1b h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls0 ws0\">Intesa DL 1,75 ML </div></td><td class=\"c x318 yffe w102 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.139 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 yffe w1eb h120\"><div class=\"t m0 x44 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(485) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a yffe w102 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">45 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b yffe w109 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">699 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 yfff w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Intesa DL 1,25 ML </div></td><td class=\"c x318 yfff w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">811 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 yfff w1eb hf6\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(347) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a yfff w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">35 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b yfff w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">499 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1000 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x318 y1000 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">477 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1000 w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(121) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1000 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">6 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1000 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">362 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1001 w1b h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 3,6 ML </div></td><td class=\"c x318 y1001 w102 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.509 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 y1001 w1eb h120\"><div class=\"t m0 x44 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(818) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1001 w102 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">56 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1001 w109 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">747 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1002 w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Intesa DL 1,9 ML </div></td><td class=\"c x318 y1002 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.196 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 y1002 w1eb hf6\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(526) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1002 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">49 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1002 w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">719 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1003 w1b h121\"><div class=\"t m0 xb5 h12 y815 ff1 fs9 fc1 sc0 ls0 ws0\">Intesa DL 1,1 ML </div></td><td class=\"c x318 y1003 w102 h121\"><div class=\"t m0 xb5 h12 y815 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">693 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1003 w1eb h121\"><div class=\"t m0 x44 h12 y815 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(305) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1003 w102 h121\"><div class=\"t m0 xb5 h12 y815 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">28 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1003 w109 h121\"><div class=\"t m0 xb5 h12 y815 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">416 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1004 w1b h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls0 ws0\">Banco Desio DL 0,75 ML </div></td><td class=\"c x318 y1004 w102 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">534 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1004 w1eb h120\"><div class=\"t m0 x44 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(192) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1004 w102 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">5 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1004 w109 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">347 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1005 w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x318 y1005 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">478 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1005 w1eb hf6\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(122) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1005 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">3 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1005 w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1006 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Mediocredito 2 ML </div></td><td class=\"c x318 y1006 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">772 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1006 w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(236) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1006 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">33 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1006 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">569 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1007 w1b h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit A 5 ML </div></td><td class=\"c x318 y1007 w102 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">831 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1007 w1eb h120\"><div class=\"t m0 x44 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(370) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1007 w102 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">32 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1007 w109 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">493 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1008 w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Credem DL 1 ML </div></td><td class=\"c x318 y1008 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">392 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1008 w1eb hf6\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(225) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1008 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">2 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1008 w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">169 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1009 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x318 y1009 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">478 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1009 w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(121) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1009 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">2 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1009 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y100a w1b h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit B 2 ML </div></td><td class=\"c x318 y100a w102 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.040 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 y100a w1eb h120\"><div class=\"t m0 x44 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(141) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y100a w102 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">126 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y100a w109 h120\"><div class=\"t m0 xb5 h12 y3dd ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.025 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y100b w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x318 y100b w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">478 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y100b w1eb hf6\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(122) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y100b w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">3 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y100b w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y100c w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Mediocredito 1 ML </div></td><td class=\"c x318 y100c w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">147 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y100c w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(148) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y100c w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">1 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y100c w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y100d w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,4 ML </div></td><td class=\"c x318 y100d w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">159 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y100d w1eb h120\"><div class=\"t m0 x59 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(81) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y100d w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">2 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y100d w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">80 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y100e w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Intesa 0,6 ML </div></td><td class=\"c x318 y100e w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">605 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y100e w1eb hf6\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(118) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y100e w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">25 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y100e w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">512 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y100f w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit A 11,03 ML </div></td><td class=\"c x318 y100f w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.014 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 y100f w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(2.514) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y100f w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">688 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y100f w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.188 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y1010 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit B 4 ML </div></td><td class=\"c x318 y1010 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.964 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 y1010 w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.133) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1010 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">169 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1010 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y1011 w1b h122\"><div class=\"t m0 xb5 h12 ya30 ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 12 ML </div></td><td class=\"c x318 y1011 w102 h122\"><div class=\"t m0 xb5 h12 ya30 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.023 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 y1011 w1eb h122\"><div class=\"t m0 x44 h12 ya30 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.718) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1011 w102 h122\"><div class=\"t m0 xb5 h12 ya30 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">737 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1011 w109 h122\"><div class=\"t m0 xb5 h12 ya30 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.043 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y1012 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Mediocredito 0,45 ML </div></td><td class=\"c x318 y1012 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">67 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1012 w1eb h120\"><div class=\"t m0 x59 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(69) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1012 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">2 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1012 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y1013 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 2,8 ML </div></td><td class=\"c x318 y1013 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.416 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 y1013 w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(767) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1013 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">63 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1013 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">712 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1014 w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Credem 1,5 ML </div></td><td class=\"c x318 y1014 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">411 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1014 w1eb hf6\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(411) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1014 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">1 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1014 w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y1015 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x318 y1015 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">478 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1015 w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(122) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1015 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">3 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1015 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1016 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,056 ML </div></td><td class=\"c x318 y1016 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">39 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1016 w1eb h120\"><div class=\"t m0 x59 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(16) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1016 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(7) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31b y1016 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">16 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1017 w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,09 ML </div></td><td class=\"c x318 y1017 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">86 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1017 w1eb hf6\"><div class=\"t m0 x59 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(0) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1017 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">2 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1017 w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">87 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1018 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Intesa A 13 ML </div></td><td class=\"c x318 y1018 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.730 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 y1018 w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.036) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1018 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">908 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1018 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.601 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y1019 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Intesa B 6 ML </div></td><td class=\"c x318 y1019 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.859 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 y1019 w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(477) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1019 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">476 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1019 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.858 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y101a w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x318 y101a w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">480 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y101a w1eb hf6\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(122) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y101a w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">2 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y101a w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">360 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y101b w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Intesa 1,15 ML </div></td><td class=\"c x318 y101b w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">981 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y101b w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(179) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y101b w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">57 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y101b w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">860 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y101c w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Intesa 1,55 ML </div></td><td class=\"c x318 y101c w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.266 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 y101c w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(283) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y101c w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">66 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y101c w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.049 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y101d w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">BPM 2 ML </div></td><td class=\"c x318 y101d w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.016 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 y101d w1eb hf6\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(413) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y101d w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y101d w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">613 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y101e w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,045 ML </div></td><td class=\"c x318 y101e w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">23 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y101e w1eb h120\"><div class=\"t m0 x59 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(15) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y101e w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(7) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31b y101e w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y101f w1b h121\"><div class=\"t m0 xb5 h12 y815 ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,36 ML </div></td><td class=\"c x318 y101f w102 h121\"><div class=\"t m0 xb5 h12 y815 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">369 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y101f w1eb h121\"><div class=\"t m0 x59 h12 y815 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(92) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y101f w102 h121\"><div class=\"t m0 xb5 h12 y815 ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">3 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y101f w109 h121\"><div class=\"t m0 xb5 h12 y815 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">280 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1020 w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Banca Pop. di Sondrio 0,8 ML </div></td><td class=\"c x318 y1020 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">720 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1020 w1eb hf6\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(202) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1020 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">42 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1020 w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">560 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1021 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Intesa 0,9 ML </div></td><td class=\"c x318 y1021 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">900 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x319 y1021 w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(926) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1021 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">26 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1021 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y1022 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Cassa Depositi e Prestiti 10,8 ML </div></td><td class=\"c x318 y1022 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.856 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x319 y1022 w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.623) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1022 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">703 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1022 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">9.936 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y1023 w1b hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Contratti derivati </div></td><td class=\"c x318 y1023 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">665 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c x31a y1023 w102 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">19 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1023 w109 hf6\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">684 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1024 w1b h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls0 ws0\">Anticipi a breve </div></td><td class=\"c x318 y1024 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.249 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x310 y1024 w10c h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.990 </span><span class=\"ls0\"> </span></div></td><td class=\"c x319 y1024 w1eb h120\"><div class=\"t m0 x44 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(6.245) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31a y1024 w102 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(4) </span><span class=\"ls0\"> </span></div></td><td class=\"c x31b y1024 w109 h120\"><div class=\"t m0 xb5 h12 y3ba ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.989 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y1025 w1b h120\"><div class=\"t m0 xb5 h1f y3ba ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x318 y1025 w102 h120\"><div class=\"t m0 xb5 h1f y3ba ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">84.274 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31c y1025 w103 h120\"><div class=\"t m0 xb5 h1f y3ba ff3 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x310 y1025 w10c h120\"><div class=\"t m0 xb5 h1f y3ba ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7<span class=\"lsc\">.990</span><span class=\"lsc\"> </span></span><span class=\"ls0\"> </span></div></td><td class=\"c x319 y1025 w1eb h120\"><div class=\"t m0 x65 h1f y3ba ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls3c\">(3<span class=\"ls0\">3.695</span><span class=\"ls0\">) </span></span><span class=\"ls3c\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31a y1025 w102 h120\"><div class=\"t m0 xb5 h1f y3ba ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.546 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x31b y1025 w109 h120\"><div class=\"t m0 xb5 h1f y3ba ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">63.115 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table></div><div class=\"gs7\"><table class=\"s w357 h1ac\" id=\"_f6109559-19f8-4318-917b-9ff04aaafd72\"><tr><td></td><td class=\"c x31e y1026 w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x31f y1026 w358 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">entro 1</div></td><td class=\"c x320 y1026 w359 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">da 1 a 5</div></td><td class=\"c x321 y1026 w35a h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">oltre 5<span class=\"_ _43\"> </span></div></td><td class=\"c x322 y1026 w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x323 y1026 w35b h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">entro 1</div></td><td class=\"c x324 y1026 w359 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">da 1 a 5</div></td><td class=\"c x325 y1026 w35a h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">oltre 5<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x326 y1027 w1cf h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x327 y1028 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x328 y1028 w35c h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anno<span class=\"_ _43\"> </span></div></td><td class=\"c x329 y1028 w35d h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x32a y1028 w35d h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni</div></td><td class=\"c x32b y1028 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024</div></td><td class=\"c x32c y1028 w35c h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anno<span class=\"_ _43\"> </span></div></td><td class=\"c x32d y1028 w35d h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x32e y1028 w35d h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x326 y1029 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 10,375 ML </div></td><td class=\"c x32f y1029 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.266 </span><span class=\"ls0\"> </span></div></td><td class=\"c x330 y1029 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">630 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1029 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">636 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1029 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1029 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x326 y102a w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x32f y102a w102 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">478 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y102a w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">108 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y102a w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">370 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y102a w109 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y102a w127 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">111 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y102a w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">247 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y102b w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 2,6 ML </div></td><td class=\"c x32f y102b w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">511 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y102b w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">146 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y102b w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">365 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y102b w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x326 y102c w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 1,3 ML </div></td><td class=\"c x32f y102c w102 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.335 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x331 y102c w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">1.335 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x332 y102c w109 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x326 y102d w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">BPER DL 0,5 ML </div></td><td class=\"c x32f y102d w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">335 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y102d w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">124 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y102d w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">210 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y102d w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">210 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y102d w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">126 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y102d w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">85 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y102e w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa DL 1,75 ML </div></td><td class=\"c x32f y102e w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.139 </span><span class=\"ls0\"> </span></div></td><td class=\"c x330 y102e w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">437 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y102e w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">702 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y102e w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">699 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y102e w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">441 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y102e w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">257 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y102f w1cf hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Intesa DL 1,25 ML </div></td><td class=\"c x32f y102f w102 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">811 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y102f w122 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">312 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y102f w122 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">499 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y102f w109 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">499 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y102f w127 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">315 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y102f w122 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">185 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1030 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x32f y1030 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">477 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1030 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">122 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1030 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">355 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1030 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">362 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1030 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">123 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y1030 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">239 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1031 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 3,6 ML </div></td><td class=\"c x32f y1031 w102 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.509 </span><span class=\"ls0\"> </span></div></td><td class=\"c x330 y1031 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">761 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1031 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">748 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1031 w109 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">747 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1031 w127 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">747 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x326 y1032 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa DL 1,9 ML </div></td><td class=\"c x32f y1032 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.196 </span><span class=\"ls0\"> </span></div></td><td class=\"c x330 y1032 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">476 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1032 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">720 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1032 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">719 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1032 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">478 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y1032 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">241 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1033 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa DL 1,1 ML </div></td><td class=\"c x32f y1033 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">693 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1033 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">275 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1033 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">417 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1033 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">416 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1033 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">277 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y1033 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">139 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1034 w1cf hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Banco Desio DL 0,75 ML </div></td><td class=\"c x32f y1034 w102 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">534 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1034 w122 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">186 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1034 w122 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">347 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1034 w109 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">347 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1034 w127 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">189 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y1034 w122 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">159 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1035 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x32f y1035 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">478 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1035 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">105 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1035 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">374 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1035 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1035 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">109 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y1035 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">250 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1036 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Mediocredito 2 ML </div></td><td class=\"c x32f y1036 w102 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">772 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1036 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">203 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1036 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">570 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1036 w109 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">569 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1036 w127 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">201 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y1036 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">368 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1037 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit A 5 ML </div></td><td class=\"c x32f y1037 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">831 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1037 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">337 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1037 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">494 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1037 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">493 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1037 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">330 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y1037 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">163 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1038 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Credem DL 1 ML </div></td><td class=\"c x32f y1038 w102 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">392 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1038 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">223 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1038 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">169 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1038 w109 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">169 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1038 w127 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">169 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x326 y1039 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x32f y1039 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">478 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1039 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">110 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1039 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">368 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1039 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1039 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">111 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y1039 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">248 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y103a w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit B 2 ML </div></td><td class=\"c x32f y103a w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.040 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x331 y103a w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">2.040 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x332 y103a w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.025 </span><span class=\"ls0\"> </span></div></td><td class=\"c x333 y103a w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">2.025 </span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x326 y103b w1cf hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x32f y103b w102 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">478 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y103b w122 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">108 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y103b w122 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">370 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y103b w109 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y103b w127 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">111 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y103b w122 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">247 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y103c w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Mediocredito 1 ML </div></td><td class=\"c x32f y103c w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">147 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y103c w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">147 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x332 y103c w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x326 y103d w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,4 ML </div></td><td class=\"c x32f y103d w102 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">159 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y103d w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">80 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y103d w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">79 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y103d w109 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">80 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y103d w127 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">80 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x326 y103e w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa 0,6 ML </div></td><td class=\"c x32f y103e w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">605 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y103e w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">92 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y103e w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">403 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x335 y103e w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">110 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x332 y103e w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">512 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y103e w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">100 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y103e w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">403 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x336 y103e w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">8 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x326 y103f w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit A 11,03 ML </div></td><td class=\"c x32f y103f w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.014 </span><span class=\"ls0\"> </span></div></td><td class=\"c x330 y103f w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">1.808 </span><span class=\"ls0\"> </span></div></td><td class=\"c x331 y103f w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">7.288 </span><span class=\"ls0\"> </span></div></td><td class=\"c x335 y103f w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">918 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x332 y103f w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.188 </span><span class=\"ls0\"> </span></div></td><td class=\"c x333 y103f w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">1.808 </span><span class=\"ls0\"> </span></div></td><td class=\"c x334 y103f w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">6.380 </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x326 y1040 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit B 4 ML </div></td><td class=\"c x32f y1040 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.964 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x335 y1040 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">3.964 </span><span class=\"ls0\"> </span></div></td><td class=\"c x332 y1040 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x326 y1041 w1cf hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 12 ML </div></td><td class=\"c x32f y1041 w102 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.023 </span><span class=\"ls0\"> </span></div></td><td class=\"c x330 y1041 w122 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">4.011 </span><span class=\"ls0\"> </span></div></td><td class=\"c x331 y1041 w122 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">8.013 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x332 y1041 w109 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.043 </span><span class=\"ls0\"> </span></div></td><td class=\"c x333 y1041 w127 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">4.032 </span><span class=\"ls0\"> </span></div></td><td class=\"c x334 y1041 w122 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">4.011 </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x326 y1042 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Mediocredito 0,45 ML </div></td><td class=\"c x32f y1042 w102 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">67 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1042 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">67 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x332 y1042 w109 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x326 y1043 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 2,8 ML </div></td><td class=\"c x32f y1043 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.416 </span><span class=\"ls0\"> </span></div></td><td class=\"c x330 y1043 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">704 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1043 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">712 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1043 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">712 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1043 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">712 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x326 y1044 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Credem 1,5 ML </div></td><td class=\"c x32f y1044 w102 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">411 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1044 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">411 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x332 y1044 w109 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x326 y1045 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x32f y1045 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">478 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1045 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">119 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1045 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1045 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1045 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">119 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y1045 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">239 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1046 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,056 ML </div></td><td class=\"c x32f y1046 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">39 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1046 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">23 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1046 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">16 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1046 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">16 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1046 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">16 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x326 y1047 w1cf hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,09 ML </div></td><td class=\"c x32f y1047 w102 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">86 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1047 w122 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">10 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1047 w122 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">76 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1047 w109 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">87 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1047 w127 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">24 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y1047 w122 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">63 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1048 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa A 13 ML </div></td><td class=\"c x32f y1048 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.730 </span><span class=\"ls0\"> </span></div></td><td class=\"c x330 y1048 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">2.095 </span><span class=\"ls0\"> </span></div></td><td class=\"c x331 y1048 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">8.480 </span><span class=\"ls0\"> </span></div></td><td class=\"c x335 y1048 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">2.155 </span><span class=\"ls0\"> </span></div></td><td class=\"c x332 y1048 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.601 </span><span class=\"ls0\"> </span></div></td><td class=\"c x333 y1048 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">2.090 </span><span class=\"ls0\"> </span></div></td><td class=\"c x334 y1048 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">8.511 </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x326 y1049 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Intesa B 6 ML </div></td><td class=\"c x32f y1049 w102 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.859 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x335 y1049 w127 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">5.859 </span><span class=\"ls0\"> </span></div></td><td class=\"c x332 y1049 w109 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.858 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x334 y1049 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">5.858 </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x326 y104a w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x32f y104a w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">480 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y104a w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">120 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y104a w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">360 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y104a w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">360 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y104a w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">120 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y104a w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">240 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y104b w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa 1,15 ML </div></td><td class=\"c x32f y104b w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">981 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y104b w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">122 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y104b w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">510 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x335 y104b w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">349 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x332 y104b w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">860 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y104b w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">124 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y104b w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">520 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x336 y104b w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">216 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x326 y104c w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa 1,55 ML </div></td><td class=\"c x32f y104c w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.266 </span><span class=\"ls0\"> </span></div></td><td class=\"c x330 y104c w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">216 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y104c w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">895 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x335 y104c w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">155 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x332 y104c w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.049 </span><span class=\"ls0\"> </span></div></td><td class=\"c x333 y104c w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">219 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y104c w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">830 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y104d w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">BPM 2 ML </div></td><td class=\"c x32f y104d w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.016 </span><span class=\"ls0\"> </span></div></td><td class=\"c x330 y104d w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">402 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y104d w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">613 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y104d w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">613 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y104d w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">407 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y104d w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">206 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y104e w1cf hea\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,045 ML </div></td><td class=\"c x32f y104e w102 hea\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">23 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y104e w122 hea\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">15 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y104e w122 hea\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">8 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y104e w109 hea\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x326 y104f w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,36 ML </div></td><td class=\"c x32f y104f w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">369 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y104f w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">96 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y104f w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">273 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y104f w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">280 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y104f w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">123 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y104f w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">157 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1050 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Banca Pop. di Sondrio 0,8 ML </div></td><td class=\"c x32f y1050 w102 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">720 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1050 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">160 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1050 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">560 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1050 w109 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">560 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1050 w127 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">160 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y1050 w122 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">400 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1051 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa 0,9 ML </div></td><td class=\"c x32f y1051 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">900 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1051 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">900 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x332 y1051 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x326 y1052 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Cassa Depositi e Prestiti 10,8 ML </div></td><td class=\"c x32f y1052 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.856 </span><span class=\"ls0\"> </span></div></td><td class=\"c x330 y1052 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">913 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1052 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">7.947 </span><span class=\"ls0\"> </span></div></td><td class=\"c x335 y1052 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">1.996 </span><span class=\"ls0\"> </span></div></td><td class=\"c x332 y1052 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">9.936 </span><span class=\"ls0\"> </span></div></td><td class=\"c x333 y1052 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">1.981 </span><span class=\"ls0\"> </span></div></td><td class=\"c x334 y1052 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">7.954 </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x326 y1053 w1cf hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Contratti derivati </div></td><td class=\"c x32f y1053 w102 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">665 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x331 y1053 w122 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">665 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x332 y1053 w109 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">684 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x334 y1053 w122 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">684 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x326 y1054 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Anticipi a breve </div></td><td class=\"c x32f y1054 w102 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.249 </span><span class=\"ls0\"> </span></div></td><td class=\"c x330 y1054 w122 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">3.249 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x332 y1054 w109 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.989 </span><span class=\"ls0\"> </span></div></td><td class=\"c x333 y1054 w127 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">4.989 </span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x326 y1055 w1cf hd8\"><div class=\"t m0 xb5 h1f y765 ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x32f y1055 w102 hd8\"><div class=\"t m0 xb5 h1f y765 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">84.274 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x330 y1055 w122 hd8\"><div class=\"t m0 xb5 h1f y765 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">20.422 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x331 y1055 w122 hd8\"><div class=\"t m0 xb5 h1f y765 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">48.346 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x335 y1055 w127 hd8\"><div class=\"t m0 xb5 h1f y765 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">15.506 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x332 y1055 w109 hd8\"><div class=\"t m0 xb5 h1f y765 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">63.115 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x333 y1055 w127 hd8\"><div class=\"t m0 xb5 h1f y765 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">23.604 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x334 y1055 w122 hd8\"><div class=\"t m0 xb5 h1f y765 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">39.286 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x336 y1055 w122 hd8\"><div class=\"t m0 xb5 h1f y765 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">225 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table></div>Il <span class=\"_ _6\"></span>decremento <span class=\"_ _7\"></span>del <span class=\"_ _6\"></span>debito <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Euro <span class=\"_ _6\"></span><span class=\"ls7\">21<span class=\"ls0\">.160 <span class=\"_ _6\"></span>migliaia <span class=\"_ _7\"></span>deriva <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>rimborsi <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>linea<span class=\"_ _43\"> </span></span></span>capitale <span class=\"_ _6\"></span>per E<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ro <span class=\"_ _6\"></span>33.695 <span class=\"_ _6\"></span>migliaia. Alcune <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>hanno anticipa<span class=\"ls10\">to</span> <span class=\"_ _6\"></span><span class=\"ff5\">l\u2019estinzione<span class=\"_ _43\"> </span></span>del finanziamento rispetto i piani di ammortamento originali.<span class=\"_ _43\"> </span>Nel corso dell\u2019esercizio non sono stati <span class=\"_ _2\"></span>accesi nuovi finanziamenti<span class=\"ff1\"> a medio-lungo termine.<span class=\"_ _43\"> </span></span>Si riportano nella tabella sottostante i finanziamenti suddivisi per categoria:<table class=\"s w35e h1ad\" id=\"_4cd8badb-f38b-42ab-b06f-3f2d6472e5fd\"><tr><td></td><td></td><td></td><td></td><td class=\"c x337 y1057 w35f h1ae\"><div class=\"t m0 x190 he y1056 ff1 fs7 fc1 sc0 ls0 ws0\">Rimborsi<span class=\"_ _43\"> </span></div></td><td class=\"c x338 y1058 w352 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Interessi<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x339 y1059 w313 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x33a y1059 w33b h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x33b y105a w10c h125\"><div class=\"t m0 x62 h12 y3ff ff1 fs9 fc1 sc0 ls0 ws0\">Accensioni </div></td><td class=\"c x33c y105b w360 h1af\"><div class=\"t m0 x190 he y1056 ff1 fs7 fc1 sc0 ls0 ws0\">quote cap<span class=\"_ _2\"></span>itale</div></td><td class=\"c x33d y105c w354 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">passivi<span class=\"_ _43\"> </span></div></td><td class=\"c x33e y1059 w313 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x33f y105d w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x340 y105d w33f h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x341 y105e w361 h1af\"><div class=\"t m0 x190 he y1056 ff1 fs7 fc1 sc0 ls0 ws0\">/ Pagamenti<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x342 y105d w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x187 y105a wb9 h125\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls37 ws0\">i <span class=\"ffa ls0\">valori sono espressi in \u20ac/1000</span><span class=\"ffa ls0\"><span class=\"ff6\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c x343 y105f w362 h1ab\"><div class=\"t m0 x190 h12 ye0f ff1 fs7 fc1 sc0 ls0 ws0\">interessi<span class=\"_ _43\"> </span></div></td><td class=\"c x344 y1060 w356 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">maturati<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x187 y1061 wb9 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Finanziamenti bancari: </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x187 y1062 wb9 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Finanziamenti per acquisizioni </div></td><td class=\"c x345 y1062 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">61.429 </span><span class=\"ls0\"> </span></div></td><td class=\"c x346 y1062 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x33b y1062 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x347 y1062 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(19.611) </span><span class=\"ls0\"> </span></div></td><td class=\"c x189 y1062 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.961 </span><span class=\"ls0\"> </span></div></td><td class=\"c x18a y1062 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">45.779 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y1063 wb9 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Finanziamenti c.d. Decreto Liquidit\u00e0 </div></td><td class=\"c x345 y1063 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.100 </span><span class=\"ls0\"> </span></div></td><td class=\"c x346 y1063 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x33b y1063 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x347 y1063 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(2.207) </span><span class=\"ls0\"> </span></div></td><td class=\"c x189 y1063 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">167 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x18a y1063 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.060 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y1064 wb9 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri finanziamenti verso banche </div></td><td class=\"c x345 y1064 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">17.081 </span><span class=\"ls0\"> </span></div></td><td class=\"c x346 y1064 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x33b y1064 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.990 </span><span class=\"ls0\"> </span></div></td><td class=\"c x347 y1064 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">(<span class=\"lsc\"></span><span class=\"lsc\">11</span>.877) </span><span class=\"ls0\"> </span></div></td><td class=\"c x189 y1064 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">398 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x18a y1064 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">13.592 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x187 y1065 wb9 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Strumenti finanziari derivati passivi </div></td><td class=\"c x345 y1065 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">665 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x346 y1065 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x33b y1065 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x347 y1065 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x189 y1065 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">19 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x18a y1065 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">684 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x187 y1066 wb9 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x345 y1066 w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">84.274 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x346 y1066 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x33b y1066 w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7<span class=\"lsc\">.990</span><span class=\"lsc\"> </span></span><span class=\"ls0\"> </span></div></td><td class=\"c x347 y1066 w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls3c\">(3<span class=\"ls0\">3.695</span><span class=\"ls0\">) </span></span><span class=\"ls3c\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x189 y1066 w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.546 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x18a y1066 w103 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">63.115 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>I finanziamenti per acquisizione includono clausole contrattuali che preve<span class=\"_ _2\"></span>dono il rispetto<span class=\"_ _43\"> </span>di <span class=\"_ _b\"></span>determinati <span class=\"_ _b\"></span>parametri <span class=\"_ _b\"></span>economico/finanziari <span class=\"_ _b\"></span>(covenant) <span class=\"_ _b\"></span>sulla <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>risultanze <span class=\"_ _b\"></span>del<span class=\"_ _43\"> </span>bilancio riferito alla controllata beneficiaria al 31 dicembre di ogni anno.<table class=\"s w363 h1b0\" id=\"_54dd7d26-388a-4fe7-9701-ee238a8f45db\"><tr><td class=\"c x1dc y1067 w144 h29\"><div class=\"t m0 x5f h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Finanziamento </div></td><td class=\"c x348 y1067 w1ee h29\"><div class=\"t m0 x47 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Parametro </div></td><td class=\"c x349 y1068 w313 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x251 y1067 w102 h29\"><div class=\"t m0 x45 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Limite </div></td></tr><tr><td></td><td></td><td class=\"c x34a y1069 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x1dc y106a w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 10,375 ML 30.09.25 </div></td><td class=\"c x348 y106a w1ee hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">PFN /EBITDA </div></td><td class=\"c x254 y106a w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x251 y106a w102 hb6\"><div class=\"t m0 x48 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 2,0  </div></td></tr><tr><td class=\"c x1dc y106b w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 10,375 ML 30.09.25 </div></td><td class=\"c x348 y106b w1ee hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">PFN / PN </div></td><td class=\"c x254 y106b w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x251 y106b w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 1,0  </div></td></tr><tr><td class=\"c x1dc y106c w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 2,0 ML 31.10.25 </div></td><td class=\"c x348 y106c w1ee hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">PFN /EBITDA </div></td><td class=\"c x254 y106c w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.025 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 y106c w102 hb6\"><div class=\"t m0 x48 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 2,0  </div></td></tr><tr><td class=\"c x1dc y106d w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 2,0 ML 31.10.25 </div></td><td class=\"c x348 y106d w1ee hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">PFN / PN </div></td><td class=\"c x254 y106d w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.025 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 y106d w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 1,0  </div></td></tr><tr><td class=\"c x1dc y106e w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 5,0 ML 30.06.26 </div></td><td class=\"c x348 y106e w1ee hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">PFN /EBITDA </div></td><td class=\"c x254 y106e w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">493 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x251 y106e w102 hb6\"><div class=\"t m0 x48 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 2,0  </div></td></tr><tr><td class=\"c x1dc y106f w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 5,0 ML 30.06.26 </div></td><td class=\"c x348 y106f w1ee hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">PFN / PN </div></td><td class=\"c x254 y106f w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">493 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x251 y106f w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 1,2  </div></td></tr><tr><td class=\"c x1dc y1070 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 3,6 ML 30.06.25 </div></td><td class=\"c x348 y1070 w1ee hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">PFN /EBITDA (*) </div></td><td class=\"c x254 y1070 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">747 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x251 y1070 w102 hb6\"><div class=\"t m0 x48 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 3,0  </div></td></tr><tr><td class=\"c x1dc y1071 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 3,6 ML 30.06.25 </div></td><td class=\"c x348 y1071 w1ee hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">PFN / PN (*) </div></td><td class=\"c x254 y1071 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">747 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x251 y1071 w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 1,5  </div></td></tr><tr><td class=\"c x1dc y1072 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 15,03 ML 30.06.29 </div></td><td class=\"c x348 y1072 w1ee hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">PFN /EBITDA </div></td><td class=\"c x254 y1072 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.188 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 y1072 w102 hb6\"><div class=\"t m0 x48 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 3,0  </div></td></tr><tr><td class=\"c x1dc y1073 w144 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 15,03 ML 30.06.29 </div></td><td class=\"c x348 y1073 w1ee hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">PFN / PN </div></td><td class=\"c x254 y1073 w103 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.188 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 y1073 w102 hb7\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 1,5  </div></td></tr><tr><td class=\"c x1dc y1074 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 12 ML 31.12.26 </div></td><td class=\"c x348 y1074 w1ee hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">PFN /EBITDA (*) </div></td><td class=\"c x254 y1074 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.043 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 y1074 w102 hb6\"><div class=\"t m0 x48 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 3,0  </div></td></tr><tr><td class=\"c x1dc y1075 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 12 ML 31.12.26 </div></td><td class=\"c x348 y1075 w1ee hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">PFN / PN (*) </div></td><td class=\"c x254 y1075 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.043 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 y1075 w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 1,5  </div></td></tr><tr><td class=\"c x1dc y1076 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Intesa/BPM 19 ML 31.01.30 </div></td><td class=\"c x348 y1076 w1ee hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">PFN /EBITDA </div></td><td class=\"c x254 y1076 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">16.459 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 y1076 w102 hb6\"><div class=\"t m0 x48 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 3,0  </div></td></tr><tr><td class=\"c x1dc y1077 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Intesa/BPM 19 ML 31.01.30 </div></td><td class=\"c x348 y1077 w1ee hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">PFN / PN </div></td><td class=\"c x254 y1077 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">16.459 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 y1077 w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 1,3  </div></td></tr><tr><td class=\"c x1dc y1078 w144 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">CDP 10,8 ML 28.09.29 </div></td><td class=\"c x348 y1078 w1ee hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">PFN /EBITDA (*) </div></td><td class=\"c x254 y1078 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">9.936 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 y1078 w102 hb6\"><div class=\"t m0 x48 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 3,0  </div></td></tr><tr><td class=\"c x1dc y1079 w144 hb6\"><div class=\"t m0 xb5 h12 ya72 ff1 fs9 fc1 sc0 ls0 ws0\">CDP 10,8 ML 28.09.29 </div></td><td class=\"c x348 y1079 w1ee hb6\"><div class=\"t m0 xb5 h12 ya72 ff1 fs9 fc1 sc0 ls0 ws0\">PFN / PN (*) </div></td><td class=\"c x254 y1079 w103 hb6\"><div class=\"t m0 xb5 h12 ya72 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">9.936 </span><span class=\"ls0\"> </span></div></td><td class=\"c x251 y1079 w102 hb6\"><div class=\"t m0 x48 h12 ya72 ff1 fs9 fc1 sc0 ls0 ws0\"> &lt; 1,5  </div></td></tr></table>Le <span class=\"_ _b\"></span>grandezze d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>sono <span class=\"_ _b\"></span>definite <span class=\"_ _0\"></span>contrattualmente. <span class=\"_ _b\"></span>In <span class=\"_ _b\"></span>caso <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>mancato<span class=\"ff4\"> <span class=\"_ _0\"></span></span>rispetto di <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>economico/finanziari, <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>Istituti <span class=\"_ _0\"></span>Bancari <span class=\"_ _0\"></span>potrebbero <span class=\"_ _0\"></span>esercitare d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>diritto la richiesta di rimborso anticipato, per la quota re<span class=\"_ _2\"></span>sidua, dei finanziamenti erogati.<span class=\"_ _0\"></span> Con <span class=\"_ _a\"> </span>rifer<span class=\"_ _0\"></span>imento <span class=\"_ _a\"> </span>ai <span class=\"_ _a\"> </span>bilanci <span class=\"_ _a\"> </span>chiusi <span class=\"_ _11\"> </span>al <span class=\"_ _a\"> </span>31 <span class=\"_ _11\"> </span>dicembre <span class=\"_ _a\"> </span>202<span class=\"_ _0\"></span>4, <span class=\"_ _a\"> </span>tutti <span class=\"_ _11\"> </span>i <span class=\"_ _a\"> </span>covenant <span class=\"_ _11\"> </span>previsti <span class=\"_ _a\"> </span>sui finanziamenti <span class=\"_ _2f\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _2f\"> </span>essere <span class=\"_ _2e\"> </span>risultano <span class=\"_ _2f\"> </span>rispettati <span class=\"_ _2e\"> </span>a <span class=\"_ _2f\"> </span>eccez<span class=\"_ _0\"></span>ione <span class=\"_ _2f\"> </span>di <span class=\"_ _2e\"> </span>quelli <span class=\"_ _2f\"> </span>richiamat<span class=\"_ _0\"></span>i <span class=\"_ _2f\"> </span>sul finanziamento <span class=\"_ _13\"></span>Unicredit <span class=\"_ _13\"></span>acceso <span class=\"_ _13\"></span>per <span class=\"_ _1a\"></span>l\u2019acquisizione <span class=\"_ _b\"></span>di <span class=\"_ _1b\"></span><span class=\"ff1\">Gamma <span class=\"_ _13\"></span>Arredamenti <span class=\"_ _13\"></span>International </span>S.p.A. Nel <span class=\"_ _0\"></span>mese di dicembre, <span class=\"_ _0\"></span>stante un risultato operativo <span class=\"_ _0\"></span>inferiore alle attese, la societ\u00e0 ha <span class=\"_ _6\"></span>ottenuto <span class=\"_ _6\"></span>dalla <span class=\"_ _6\"></span>banca <span class=\"_ _6\"></span>finanziatrice <span class=\"_ _6\"></span>uno <span class=\"_ _6\"></span>specif<span class=\"_ _0\"></span>ico <span class=\"_ _7\"></span><span class=\"ff6\">w<span class=\"_ _0\"></span>aiver<span class=\"ff1\"> <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>consentito <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>mantenere </span></span>la classificazione d<span class=\"_ _0\"></span>el debito tra <span class=\"_ _0\"></span>breve e <span class=\"_ _0\"></span>lungo termine di <span class=\"_ _0\"></span>nominali Euro <span class=\"_ _0\"></span>11.030 migliaia <span class=\"_ _0\"></span>in continuit\u00e0 <span class=\"_ _1b\"></span>con <span class=\"_ _17\"> </span>l\u2019originale <span class=\"_ _1b\"></span>piano <span class=\"_ _17\"> </span>di <span class=\"_ _1b\"></span>ammortamento<span class=\"_ _0\"></span><span class=\"ff1\">, <span class=\"_ _1b\"></span>dopo <span class=\"_ _17\"> </span>aver <span class=\"_ _17\"> </span>provveduto <span class=\"_ _1b\"></span>al <span class=\"_ _1b\"></span>rimborso </span>anticipato <span class=\"_ _1a\"></span>volontario <span class=\"_ _1a\"></span>alla <span class=\"_ _1a\"></span>banca <span class=\"_ _1a\"></span>finanziatrice <span class=\"_ _1a\"></span>del <span class=\"_ _1a\"></span>finanziamento <span class=\"_ _1a\"></span>bullet <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>nominali <span class=\"_ _17\"> </span>Euro 4.000 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>tenuto <span class=\"_ _0\"></span>conto delle <span class=\"_ _0\"></span>disponibilit\u00e0 <span class=\"_ _0\"></span>liquide <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>disposizione, pervenute <span class=\"_ _0\"></span>grazie <span class=\"_ _0\"></span>al supporto <span class=\"_ _b\"></span>dei <span class=\"_ _0\"></span>soci <span class=\"_ _b\"></span>tramite <span class=\"_ _0\"></span>l\u2019erogazione <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _0\"></span>postergati <span class=\"_ _0\"></span>(c.d. <span class=\"_ _13\"></span><span class=\"ff6\">Equity <span class=\"_ _b\"></span>cure<span class=\"ff1\">). <span class=\"_ _b\"></span>Alla </span></span>data <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>redazione <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"></span>presente <span class=\"_ _6\"></span>bilan<span class=\"_ _0\"></span>cio, <span class=\"_ _6\"></span>considerato <span class=\"_ _6\"></span>anche <span class=\"_ _6\"></span>il supporto<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>finanziario <span class=\"_ _6\"></span>ricevuto dai <span class=\"_ _2\"></span>soci, <span class=\"_ _6\"></span>non si <span class=\"_ _6\"></span>rilevano <span class=\"_ _2\"></span>fatti <span class=\"_ _6\"></span>o circostanze <span class=\"_ _6\"></span>che <span class=\"_ _2\"></span>evidenzino il <span class=\"_ _6\"></span>rischio <span class=\"_ _6\"></span>di mancato <span class=\"_ _6\"></span>rispetto <span class=\"_ _2\"></span>dei covenant nei prossimi esercizi tenuto conto dei piani futuri della societ\u00e0 G<span class=\"_ _2\"></span>amma<span class=\"_ _0\"></span>. La tabella riportata di seguito illustra le principali <span class=\"_ _2\"></span>caratteristiche dei finanziamenti<span class=\"_ _0\"></span>: <div class=\"gs7\"><table class=\"s w364 h1ac\" id=\"_31cc6489-47f4-4557-a365-8ca45351fede\"><tr><td class=\"c x1c3 y1027 w1f0 h43\"><div class=\"t m0 xb5 h8d y20c ff6 fs9 fc1 sc0 ls0 ws0\">num. </div></td><td class=\"c x34c y1027 w1cf h43\"><div class=\"t m0 xb5 h8d y20c ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x34d y1026 w365 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Ammontare</div></td><td class=\"c x34e y1026 w365 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Ammontare</div></td><td class=\"c x34f y1026 w366 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Data<span class=\"_ _43\"> </span></div></td><td class=\"c x350 y1027 w1f3 h43\"><div class=\"t m0 xb5 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Data fine </div></td><td class=\"c x351 y1027 w1a h43\"><div class=\"t m0 x5e h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Condizioni </div></td></tr><tr><td></td><td></td><td class=\"c x352 y1028 w367 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">iniziale<span class=\"_ _43\"> </span></div></td><td class=\"c x353 y1028 w368 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">residuo</div></td><td class=\"c x354 y1028 w369 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">inizio<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x34c y107a w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">finanziamenti ML periodo </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c3 y1029 w1f0 hdd\"><div class=\"t m0 x58 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">1 </div></td><td class=\"c x34c y1029 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 10,375 ML </div></td><td class=\"c x355 y1029 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">10.375 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1029 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">635 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1029 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">14/09/17<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1029 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">30/09/25<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1029 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 6M + 2,4% </div></td></tr><tr><td class=\"c x1c3 y102a w1f0 hd8\"><div class=\"t m0 x58 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">2 </div></td><td class=\"c x34c y102a w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x355 y102a w1f1 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">480 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y102a w1f2 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y102a w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">11/06/21<span class=\"ls0\"> </span></div></td><td class=\"c x350 y102a w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">31/12/27<span class=\"ls0\"> </span></div></td><td class=\"c x351 y102a w1a hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">0,55% </div></td></tr><tr><td class=\"c x1c3 y102b w1f0 hdd\"><div class=\"t m0 x58 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">3 </div></td><td class=\"c x34c y102b w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 2,6 ML </div></td><td class=\"c x355 y102b w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.600 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y102b w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x357 y102b w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">13/02/20<span class=\"ls0\"> </span></div></td><td class=\"c x350 y102b w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">28/02/27<span class=\"ls0\"> </span></div></td><td class=\"c x351 y102b w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 6M + 3,15% </div></td></tr><tr><td class=\"c x1c3 y102c w1f0 hd8\"><div class=\"t m0 x58 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">4 </div></td><td class=\"c x34c y102c w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 1,3 ML </div></td><td class=\"c x355 y102c w1f1 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.300 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y102c w1f2 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x357 y102c w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">13/02/20<span class=\"ls0\"> </span></div></td><td class=\"c x350 y102c w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">28/02/27<span class=\"ls0\"> </span></div></td><td class=\"c x351 y102c w1a hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 6M + 3,75% </div></td></tr><tr><td class=\"c x1c3 y102d w1f0 hdd\"><div class=\"t m0 x58 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">5 </div></td><td class=\"c x34c y102d w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">BPER DL 0,5 ML </div></td><td class=\"c x355 y102d w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">500 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y102d w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">210 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y102d w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">13/08/20<span class=\"ls0\"> </span></div></td><td class=\"c x350 y102d w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">13/08/26<span class=\"ls0\"> </span></div></td><td class=\"c x351 y102d w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">0,90% </div></td></tr><tr><td class=\"c x1c3 y102e w1f0 hdd\"><div class=\"t m0 x58 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">6 </div></td><td class=\"c x34c y102e w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa DL 1,75 ML </div></td><td class=\"c x355 y102e w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.750 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y102e w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">699 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y102e w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">03/07/20<span class=\"ls0\"> </span></div></td><td class=\"c x350 y102e w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">03/07/26<span class=\"ls0\"> </span></div></td><td class=\"c x351 y102e w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 1M + 1,3% </div></td></tr><tr><td class=\"c x1c3 y102f w1f0 hdd\"><div class=\"t m0 x58 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">7 </div></td><td class=\"c x34c y102f w1cf hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Intesa DL 1,25 ML </div></td><td class=\"c x355 y102f w1f1 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.250 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y102f w1f2 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">499 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y102f w1f3 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">14/07/20<span class=\"ls0\"> </span></div></td><td class=\"c x350 y102f w1f3 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">14/07/26<span class=\"ls0\"> </span></div></td><td class=\"c x351 y102f w1a hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 1M + 1,3% </div></td></tr><tr><td class=\"c x1c3 y1030 w1f0 hdd\"><div class=\"t m0 x58 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">8 </div></td><td class=\"c x34c y1030 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x355 y1030 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">480 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y1030 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">362 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1030 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">19/05/21<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1030 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/12/27<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1030 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">0,55% </div></td></tr><tr><td class=\"c x1c3 y1031 w1f0 hd8\"><div class=\"t m0 x58 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">9 </div></td><td class=\"c x34c y1031 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 3,6 ML </div></td><td class=\"c x355 y1031 w1f1 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">3.600 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1031 w1f2 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">747 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1031 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">13/06/19<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1031 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">30/06/25<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1031 w1a hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 12M + 2,7% </div></td></tr><tr><td class=\"c x1c3 y1032 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">10<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1032 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa DL 1,9 ML </div></td><td class=\"c x355 y1032 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.900 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1032 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">719 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1032 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">30/06/20<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1032 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">30/06/26<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1032 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 1M + 1,3% </div></td></tr><tr><td class=\"c x1c3 y1033 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">11<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1033 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa DL 1,1 ML </div></td><td class=\"c x355 y1033 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.100 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1033 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">416 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1033 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">29/06/20<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1033 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">30/06/26<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1033 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 1M + 1,3% </div></td></tr><tr><td class=\"c x1c3 y1034 w1f0 hde\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">12<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1034 w1cf hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Banco Desio DL 0,75 ML </div></td><td class=\"c x355 y1034 w1f1 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">750 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y1034 w1f2 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">347 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1034 w1f3 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">12/10/20<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1034 w1f3 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">10/10/26<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1034 w1a hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">1,05% </div></td></tr><tr><td class=\"c x1c3 y1035 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">13<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1035 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x355 y1035 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">480 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y1035 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1035 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">11/06/21<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1035 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/12/27<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1035 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">0,55% </div></td></tr><tr><td class=\"c x1c3 y1036 w1f0 hd8\"><div class=\"t m0 x73 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">14<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1036 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Mediocredito 2 ML </div></td><td class=\"c x355 y1036 w1f1 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1036 w1f2 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">569 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1036 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">03/08/17<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1036 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">31/10/27<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1036 w1a hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 1M + 1,55% </div></td></tr><tr><td class=\"c x1c3 y1037 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1037 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit A 5 ML </div></td><td class=\"c x355 y1037 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">5.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1037 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">493 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1037 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">05/06/19<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1037 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">30/06/26<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1037 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 6M + 2,6% </div></td></tr><tr><td class=\"c x1c3 y1038 w1f0 hd8\"><div class=\"t m0 x73 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">16<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1038 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Credem DL 1 ML </div></td><td class=\"c x355 y1038 w1f1 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1038 w1f2 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">169 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1038 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">31/07/20<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1038 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">31/07/25<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1038 w1a hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">0,60% </div></td></tr><tr><td class=\"c x1c3 y1039 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">17<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1039 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x355 y1039 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">480 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y1039 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1039 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">16/04/21<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1039 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/12/27<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1039 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">0,55% </div></td></tr><tr><td class=\"c x1c3 y103a w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">18<span class=\"ls0\"> </span></div></td><td class=\"c x34c y103a w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit B 2 ML </div></td><td class=\"c x355 y103a w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y103a w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.025 </span><span class=\"ls0\"> </span></div></td><td class=\"c x357 y103a w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">24/10/18<span class=\"ls0\"> </span></div></td><td class=\"c x350 y103a w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/10/25<span class=\"ls0\"> </span></div></td><td class=\"c x351 y103a w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 6M + 3% </div></td></tr><tr><td class=\"c x1c3 y103b w1f0 hdd\"><div class=\"t m0 x73 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">19<span class=\"ls0\"> </span></div></td><td class=\"c x34c y103b w1cf hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x355 y103b w1f1 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">480 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y103b w1f2 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y103b w1f3 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">19/05/21<span class=\"ls0\"> </span></div></td><td class=\"c x350 y103b w1f3 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">31/12/27<span class=\"ls0\"> </span></div></td><td class=\"c x351 y103b w1a hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">0,55% </div></td></tr><tr><td class=\"c x1c3 y103c w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x34c y103c w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Mediocredito 1 ML </div></td><td class=\"c x355 y103c w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y103c w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x357 y103c w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">15/01/18<span class=\"ls0\"> </span></div></td><td class=\"c x350 y103c w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/12/24<span class=\"ls0\"> </span></div></td><td class=\"c x351 y103c w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">1,00% </div></td></tr><tr><td class=\"c x1c3 y103d w1f0 hd8\"><div class=\"t m0 x73 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">21<span class=\"ls0\"> </span></div></td><td class=\"c x34c y103d w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,4 ML </div></td><td class=\"c x355 y103d w1f1 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">400 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y103d w1f2 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">80 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y103d w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">24/05/18<span class=\"ls0\"> </span></div></td><td class=\"c x350 y103d w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">31/12/25<span class=\"ls0\"> </span></div></td><td class=\"c x351 y103d w1a hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">0,91% </div></td></tr><tr><td class=\"c x1c3 y103e w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">22<span class=\"ls0\"> </span></div></td><td class=\"c x34c y103e w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa 0,6 ML </div></td><td class=\"c x355 y103e w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">600 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y103e w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">512 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y103e w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/01/22<span class=\"ls0\"> </span></div></td><td class=\"c x350 y103e w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/01/30<span class=\"ls0\"> </span></div></td><td class=\"c x351 y103e w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 1M + 1,2% </div></td></tr><tr><td class=\"c x1c3 y103f w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">23<span class=\"ls0\"> </span></div></td><td class=\"c x34c y103f w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit A 11,03 ML </div></td><td class=\"c x355 y103f w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">11.030 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y103f w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.188 </span><span class=\"ls0\"> </span></div></td><td class=\"c x357 y103f w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">01/06/22<span class=\"ls0\"> </span></div></td><td class=\"c x350 y103f w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">30/06/29<span class=\"ls0\"> </span></div></td><td class=\"c x351 y103f w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 6M + 3,2% </div></td></tr><tr><td class=\"c x1c3 y1040 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">24<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1040 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit B 4 ML </div></td><td class=\"c x355 y1040 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1040 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x357 y1040 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">01/06/22<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1040 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">30/06/29<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1040 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 6M + 3,7% </div></td></tr><tr><td class=\"c x1c3 y1041 w1f0 hde\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">25<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1041 w1cf hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 12 ML </div></td><td class=\"c x355 y1041 w1f1 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">12.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1041 w1f2 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">8.043 </span><span class=\"ls0\"> </span></div></td><td class=\"c x357 y1041 w1f3 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">30/01/23<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1041 w1f3 hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/12/26<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1041 w1a hde\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 6M + 3,8% </div></td></tr><tr><td class=\"c x1c3 y1042 w1f0 hd8\"><div class=\"t m0 x73 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">26<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1042 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Mediocredito 0,45 ML </div></td><td class=\"c x355 y1042 w1f1 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">450 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y1042 w1f2 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x357 y1042 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">31/03/17<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1042 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">31/12/24<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1042 w1a hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 3M + 1,45% </div></td></tr><tr><td class=\"c x1c3 y1043 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">27<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1043 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Unicredit 2,8 ML </div></td><td class=\"c x355 y1043 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.800 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1043 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">712 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1043 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">30/10/20<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1043 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">30/10/25<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1043 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 3M + 1,65% </div></td></tr><tr><td class=\"c x1c3 y1044 w1f0 hd8\"><div class=\"t m0 x73 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1044 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Credem 1,5 ML </div></td><td class=\"c x355 y1044 w1f1 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.500 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1044 w1f2 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x357 y1044 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">28/09/21<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1044 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">28/09/24<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1044 w1a hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">0,35% </div></td></tr><tr><td class=\"c x1c3 y1045 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">29<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1045 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x355 y1045 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">480 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y1045 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">359 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1045 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">02/07/21<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1045 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/12/27<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1045 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">0,55% </div></td></tr><tr><td class=\"c x1c3 y1046 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">30<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1046 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,056 ML </div></td><td class=\"c x355 y1046 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">56 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y1046 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">16 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1046 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">28/01/22<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1046 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">23/11/25<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1046 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">0,55% </div></td></tr><tr><td class=\"c x1c3 y1047 w1f0 hdd\"><div class=\"t m0 x73 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">31<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1047 w1cf hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,09 ML </div></td><td class=\"c x355 y1047 w1f1 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">90 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y1047 w1f2 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">87 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1047 w1f3 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">22/09/22<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1047 w1f3 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">24/05/28<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1047 w1a hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">0,51% </div></td></tr><tr><td class=\"c x1c3 y1048 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">32<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1048 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa A 13 ML </div></td><td class=\"c x355 y1048 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">13.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1048 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">10.601 </span><span class=\"ls0\"> </span></div></td><td class=\"c x357 y1048 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/01/23<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1048 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/01/30<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1048 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 6M + 3,05% </div></td></tr><tr><td class=\"c x1c3 y1049 w1f0 hd8\"><div class=\"t m0 x73 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">33<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1049 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Intesa B 6 ML </div></td><td class=\"c x355 y1049 w1f1 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">6.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1049 w1f2 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">5.858 </span><span class=\"ls0\"> </span></div></td><td class=\"c x357 y1049 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">31/01/23<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1049 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">31/01/30<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1049 w1a hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 6M + 4% </div></td></tr><tr><td class=\"c x1c3 y104a w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">34<span class=\"ls0\"> </span></div></td><td class=\"c x34c y104a w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,48 ML </div></td><td class=\"c x355 y104a w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">480 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y104a w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">360 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y104a w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/03/21<span class=\"ls0\"> </span></div></td><td class=\"c x350 y104a w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/12/24<span class=\"ls0\"> </span></div></td><td class=\"c x351 y104a w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">0,55% </div></td></tr><tr><td class=\"c x1c3 y104b w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">35<span class=\"ls0\"> </span></div></td><td class=\"c x34c y104b w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa 1,15 ML </div></td><td class=\"c x355 y104b w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.150 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y104b w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">860 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y104b w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/07/21<span class=\"ls0\"> </span></div></td><td class=\"c x350 y104b w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/07/31<span class=\"ls0\"> </span></div></td><td class=\"c x351 y104b w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 1M + 2,4% </div></td></tr><tr><td class=\"c x1c3 y104c w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">36<span class=\"ls0\"> </span></div></td><td class=\"c x34c y104c w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa 1,55 ML </div></td><td class=\"c x355 y104c w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.550 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y104c w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">1.049 </span><span class=\"ls0\"> </span></div></td><td class=\"c x357 y104c w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">05/08/21<span class=\"ls0\"> </span></div></td><td class=\"c x350 y104c w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">05/08/29<span class=\"ls0\"> </span></div></td><td class=\"c x351 y104c w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 1M + 1,9% </div></td></tr><tr><td class=\"c x1c3 y104d w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">37<span class=\"ls0\"> </span></div></td><td class=\"c x34c y104d w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">BPM 2 ML </div></td><td class=\"c x355 y104d w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.000 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y104d w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">613 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y104d w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">19/06/20<span class=\"ls0\"> </span></div></td><td class=\"c x350 y104d w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">19/06/26<span class=\"ls0\"> </span></div></td><td class=\"c x351 y104d w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">EuroIRS 5A + 1,54% </div></td></tr><tr><td class=\"c x1c3 y104e w1f0 hea\"><div class=\"t m0 x73 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x34c y104e w1cf hea\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,045 ML </div></td><td class=\"c x355 y104e w1f1 hea\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">45 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y104e w1f2 hea\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x357 y104e w1f3 hea\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">24/02/21<span class=\"ls0\"> </span></div></td><td class=\"c x350 y104e w1f3 hea\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">12/02/25<span class=\"ls0\"> </span></div></td><td class=\"c x351 y104e w1a hea\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">0,06% </div></td></tr><tr><td class=\"c x1c3 y104f w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">39<span class=\"ls0\"> </span></div></td><td class=\"c x34c y104f w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Simest 0,36 ML </div></td><td class=\"c x355 y104f w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">360 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y104f w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">280 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y104f w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">07/04/21<span class=\"ls0\"> </span></div></td><td class=\"c x350 y104f w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/12/27<span class=\"ls0\"> </span></div></td><td class=\"c x351 y104f w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">0,55% </div></td></tr><tr><td class=\"c x1c3 y1050 w1f0 hd8\"><div class=\"t m0 x73 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">40<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1050 w1cf hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Banca Pop. di Sondrio 0,8 ML </div></td><td class=\"c x355 y1050 w1f1 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">800 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y1050 w1f2 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">560 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x357 y1050 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">01/02/22<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1050 w1f3 hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">31/03/28<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1050 w1a hd8\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 6M + 2,25% </div></td></tr><tr><td class=\"c x1c3 y1051 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">41<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1051 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Intesa 0,9 ML </div></td><td class=\"c x355 y1051 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">900 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y1051 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x357 y1051 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">18/07/23<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1051 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">31/12/24<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1051 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 3M + 0,9% </div></td></tr><tr><td class=\"c x1c3 y1052 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">42<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1052 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Cassa Depositi e Prestiti 10,8 ML </div></td><td class=\"c x355 y1052 w1f1 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">10.800 </span><span class=\"ls0\"> </span></div></td><td class=\"c x356 y1052 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">9.936 </span><span class=\"ls0\"> </span></div></td><td class=\"c x357 y1052 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">03/11/23<span class=\"ls0\"> </span></div></td><td class=\"c x350 y1052 w1f3 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">28/09/29<span class=\"ls0\"> </span></div></td><td class=\"c x351 y1052 w1a hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Euribor 6M + 2,5% </div></td></tr><tr><td class=\"c x1c3 y1053 w1f0 hdd\"><div class=\"t m0 x73 h12 y765 ff1 fs9 fc1 sc0 lsc ws0\">43<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1053 w1cf hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls0 ws0\">Contratti derivati </div></td><td></td><td class=\"c x356 y1053 w1f2 hdd\"><div class=\"t m0 xb5 h12 y765 ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">684 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c3 y1054 w1f0 hdd\"><div class=\"t m0 x73 h12 y32b ff1 fs9 fc1 sc0 lsc ws0\">44<span class=\"ls0\"> </span></div></td><td class=\"c x34c y1054 w1cf hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls0 ws0\">Anticipi a breve </div></td><td></td><td class=\"c x356 y1054 w1f2 hdd\"><div class=\"t m0 xb5 h12 y32b ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.989 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x34c y1055 w1cf hd8\"><div class=\"t m0 xb5 h1f y765 ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x355 y1055 w1f1 hd8\"><div class=\"t m0 xb5 h1f y765 ff3 fs9 fc1 sc0 ls32 ws0\">       <span class=\"lsc\">126.104 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x356 y1055 w1f2 hd8\"><div class=\"t m0 xb5 h1f y765 ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">63.115 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td></td></tr></table></div>257<span class=\"ff4 ls0\"> </span>Si <span class=\"_ _b\"></span>ricorda <span class=\"_ _13\"></span>che, <span class=\"_ _13\"></span>come <span class=\"_ _b\"></span>gi\u00e0 <span class=\"_ _b\"></span>in<span class=\"_ _0\"></span>dicato <span class=\"_ _b\"></span>al <span class=\"_ _13\"></span>paragrafo <span class=\"_ _b\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff1\">Gestione <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _b\"></span>rischi <span class=\"_ _b\"></span>fin<span class=\"_ _0\"></span>anziari</span>\u201d, <span class=\"_ _b\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>stati stipulati <span class=\"_ _13\"></span>dei <span class=\"_ _1a\"></span>contratti <span class=\"_ _b\"></span>derivati <span class=\"_ _1a\"></span>a <span class=\"_ _1a\"></span>copertura <span class=\"_ _b\"></span>del <span class=\"_ _1a\"></span>rischio <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tasso, <span class=\"_ _1a\"></span>per <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>nozionale <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>circa Euro <span class=\"_ _15\"> </span>21,2  milio<span class=\"_ _2\"></span>ni, <span class=\"_ _15\"> </span>decrescente <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>misura <span class=\"_ _15\"> </span>proporzionale <span class=\"_ _c\"> </span>ai  rimborsi <span class=\"_ _c\"> </span>dei  finanziamenti inerenti. Di <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>forn<span class=\"_ _0\"></span>isce <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>livello <span class=\"_ _6\"></span>di Gr<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ppo, <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>ciascuna <span class=\"_ _6\"></span>classe <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>strumenti <span class=\"_ _6\"></span>finanziari <span class=\"_ _6\"></span>valutati<span class=\"_ _43\"> </span> al <span class=\"ff6\">fair <span class=\"_ _6\"></span>value<span class=\"ff1\">, la classificazione <span class=\"_ _2\"></span>secondo le <span class=\"_ _2\"></span>seguenti c<span class=\"_ _2\"></span>ategorie, rappresen<span class=\"_ _2\"></span>tative del <span class=\"_ _2\"></span>grado di<span class=\"_ _43\"> </span></span></span><span class=\"ff6\"><span class=\"ff1\"><span class=\"_ _2\"></span> </span></span>oggettivit\u00e0 dei criteri utilizzati <span class=\"_ _2\"></span>nella determinazione del <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span>:<span class=\"_ _43\"> </span> -<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Livello <span class=\"_ _a\"> </span>1 <span class=\"_ _a\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _11\"> </span>strumenti <span class=\"_ _a\"> </span>finanziari  al <span class=\"_ _11\"> </span><span class=\"ff6\">fair <span class=\"_ _a\"> </span>v<span class=\"_ _0\"></span>alue</span> <span class=\"_ _a\"> </span>determinato <span class=\"_ _a\"> </span>sulla <span class=\"_ _a\"> </span>base <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>valori <span class=\"_ _a\"> </span>e<span class=\"_ _43\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span>quotazioni osservabili direttamente da mercati attivi regolamentati;<span class=\"_ _43\"> </span> -<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Livello <span class=\"_ _c\"> </span>2 <span class=\"_ _15\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _c\"> </span>strumenti <span class=\"_ _15\"> </span>finanziari <span class=\"_ _c\"> </span>al <span class=\"_ _c\"> </span><span class=\"ff6\">f<span class=\"_ _0\"></span>air <span class=\"_ _c\"> </span>value</span> <span class=\"_ _15\"> </span>determinato <span class=\"_ _c\"> </span>sulla <span class=\"_ _c\"> </span>base <span class=\"_ _15\"> </span>di <span class=\"_ _17\"> </span>for<span class=\"_ _0\"></span>mule <span class=\"_ _c\"> </span>e<span class=\"_ _43\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span>metodologie <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>u<span class=\"_ _0\"></span>tilizzano <span class=\"_ _11\"> </span>valori <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>revalentemente <span class=\"_ _a\"> </span>desu<span class=\"_ _0\"></span>mibili <span class=\"_ _11\"> </span>da <span class=\"_ _11\"> </span>mercati <span class=\"_ _f\"> </span>attivi<span class=\"_ _43\"> </span> regolamentati;<span class=\"_ _43\"> </span> -<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Livello <span class=\"_ _6\"></span>3 <span class=\"_ _6\"></span><span class=\"ff5\">\u2013<span class=\"ff1\"> <span class=\"_ _6\"></span>strumenti <span class=\"_ _6\"></span>finanziari <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air <span class=\"_ _6\"></span>value<span class=\"ff1\"> <span class=\"_ _6\"></span>determinato <span class=\"_ _6\"></span>sulla <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>metodi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>calcolo<span class=\"_ _43\"> </span></span></span></span></span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"ff5\"><span class=\"ff1\"><span class=\"ff6\"><span class=\"ff1\"> </span></span></span></span></span></span>basati su dati non osservabili in mercati regolame<span class=\"_ _2\"></span>ntati.<span class=\"_ _43\"> </span><span class=\"_ _0\"></span> I <span class=\"_ _b\"></span>contratti <span class=\"_ _b\"></span>derivati <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _b\"></span><span class=\"ff6\">interest <span class=\"_ _b\"></span>rate <span class=\"_ _b\"></span>swap</span> <span class=\"_ _13\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>copertura <span class=\"_ _b\"></span>tassi <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>interesse <span class=\"_ _b\"></span>iscritti <span class=\"_ _b\"></span>al<span class=\"_ _43\"> </span> fair value<span class=\"ff1\"> sono inquad<span class=\"_ _0\"></span>rabili nel livello gerarchico numero 2 di valutazione del <span class=\"_ _0\"></span></span>fair value<span class=\"ff1\"> <span class=\"ls8\">e<span class=\"_ _43\"> </span></span></span><span class=\"ff1\"><span class=\"ls8\"> </span></span>sono <span class=\"_ _0\"></span>complessivamente pari a <span class=\"_ _0\"></span>- Euro 3<span class=\"ls7\">80</span> <span class=\"_ _0\"></span>migliaia (di cui <span class=\"_ _0\"></span>Euro 150 migliaia <span class=\"_ _0\"></span>positivi iscritti<span class=\"_ _43\"> </span> nelle <span class=\"_ _1b\"></span>\u201cAltre <span class=\"_ _1a\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>non <span class=\"_ _1a\"></span>corren<span class=\"_ _0\"></span>ti\u201d <span class=\"_ _1a\"></span>ed <span class=\"_ _1b\"></span>Euro <span class=\"_ _1b\"></span><span class=\"ff1\">530 <span class=\"_ _1a\"></span>migliaia <span class=\"_ _1b\"></span></span>negativi <span class=\"_ _1a\"></span>iscritti <span class=\"_ _1a\"></span>tra <span class=\"_ _1b\"></span>le <span class=\"_ _1b\"></span>\u201cPassivit\u00e0<span class=\"_ _43\"> </span> finanziarie non correnti\u201d)<span class=\"ff1\">.<span class=\"_ _43\"> </span></span><span class=\"ff1\"> </span>Rientrano infine nel livell<span class=\"_ _6\"></span>o 3 le passivit\u00e0 finanziarie per <span class=\"ff6\">earn ou<span class=\"_ _2\"></span>t<span class=\"ff1\"> pari al 31 dicembre <span class=\"ls7\">202<span class=\"_ _2\"></span><span class=\"ls0\">4<span class=\"_ _43\"> </span></span></span></span></span><span class=\"ff6\"><span class=\"ff1\"><span class=\"ls7\"><span class=\"ls0\"> </span></span></span></span>a Euro 6.570 migliaia.<span class=\"_ _43\"> </span> Nel corso <span class=\"_ _0\"></span>del periodo non <span class=\"_ _0\"></span>vi sono <span class=\"_ _0\"></span>stati trasferimenti dal Livello <span class=\"_ _0\"></span>1 al <span class=\"_ _0\"></span>Livello 2 o al <span class=\"_ _0\"></span>Livello 3<span class=\"_ _43\"> </span> e viceversa. 16.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Altre passivit\u00e0 finanziarie correnti e non correnti<span class=\"_ _43\"> </span></span></span><span class=\"ff12 ls0\"><span class=\"ff9\"> </span></span>Si <span class=\"_ _6\"></span>riporta <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>seguito <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>composizione <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>movimentazione <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _7\"></span>altri <span class=\"_ _6\"></span>finanziamenti <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>medio<span class=\"_ _43\"> </span> lungo termine. <table class=\"s w36a h1b1\" id=\"_5dd5ce8b-8229-48a2-9770-f4756b10ef0c\"><tr><td></td><td class=\"c x359 yfb1 w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x35a yfb1 w33b h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x35b y107b w102 h43\"><div class=\"t m0 x62 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x35c y107b w109 h43\"><div class=\"t m0 xa7 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x35d y107b w10c h43\"><div class=\"t m0 x62 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Pagamenti </div></td><td class=\"c x35e yfb1 w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x35f y107b w1f5 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x360 y107c w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x361 y107c w33f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td class=\"c x362 y107c w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x35f y107d w1f5 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Altri finanziamenti </div></td><td class=\"c x363 y107d w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">114 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x35b y107d w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.170 </span><span class=\"ls0\"> </span></div></td><td class=\"c x35c y107d w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.256) </span><span class=\"ls0\"> </span></div></td><td class=\"c x35d y107d w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(115) </span><span class=\"ls0\"> </span></div></td><td class=\"c x364 y107d w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.913 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x35f y107e w1f5 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti finanziari verso locatori </div></td><td class=\"c x363 y107e w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">33.700 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x35b y107e w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.187 </span><span class=\"ls0\"> </span></div></td><td class=\"c x35c y107e w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">0 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x35d y107e w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.946) </span><span class=\"ls0\"> </span></div></td><td class=\"c x364 y107e w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">35.942 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x35f y107f w1f5 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 finanziarie </div></td><td class=\"c x363 y107f w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">72.937 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x35c y107f w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.801) </span><span class=\"ls0\"> </span></div></td><td class=\"c x35d y107f w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(9.163) </span><span class=\"ls0\"> </span></div></td><td class=\"c x364 y107f w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">61.972 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x35f y1080 w1f5 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x363 y1080 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">106.751 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x365 y1080 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x35b y1080 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">16.357 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x35c y1080 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.057) </span><span class=\"ls0\"> </span></div></td><td class=\"c x35d y1080 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(17.224) </span><span class=\"ls0\"> </span></div></td><td class=\"c x364 y1080 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">102.827 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Si riporta il dettaglio delle altre passivit\u00e0 finanziarie:<table class=\"s w36b h1b2\" id=\"_a4eaa6c1-d1d3-48fe-b426-81bbdd10d024\"><tr><td></td><td class=\"c x367 y1081 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x368 y1081 w358 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">entro 1<span class=\"_ _43\"> </span></div></td><td class=\"c x369 y1081 w359 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">da 1 a 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36a y1081 w35a h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">oltre 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36b y1081 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x36c y1081 w35b h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">entro 1<span class=\"_ _43\"> </span></div></td><td class=\"c x36d y1081 w359 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">da 1 a 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36e y1081 w35a h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">oltre 5<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x36f y1082 w144 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"_ _43\"> </span><span class=\"ff6\"> </span></div></td><td class=\"c x370 y1083 w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x371 y1083 w35c h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anno<span class=\"_ _43\"> </span></div></td><td class=\"c x372 y1083 w35d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x373 y1083 w35d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x374 y1083 w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td><td class=\"c x375 y1083 w35c h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anno<span class=\"_ _43\"> </span></div></td><td class=\"c x376 y1083 w35d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x377 y1083 w35d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x36f y1084 w144 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti per earn out </div></td><td class=\"c x378 y1084 w102 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">18.380 </span><span class=\"ls0\"> </span></div></td><td class=\"c x379 y1084 w122 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">7.560 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37a y1084 w122 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">10.821 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x37b y1084 w109 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.570 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37c y1084 w127 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">4.790 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37d y1084 w122 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">1.780 </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x36f y1085 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti per opzioni put </div></td><td class=\"c x378 y1085 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">54.556 </span><span class=\"ls0\"> </span></div></td><td class=\"c x379 y1085 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x37a y1085 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">54.556 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x37b y1085 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">55.403 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37c y1085 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">9.747 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37d y1085 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">45.656 </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x36f yfbc w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x378 yfbc w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">72.937 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x379 yfbc w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">7.560 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37a yfbc w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">65.377 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37e yfbc w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x37b yfbc w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">61.972 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37c yfbc w127 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">14.537 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37d yfbc w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">47.435 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37f yfbc w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr></table>Il deb<span class=\"_ _0\"></span>ito per <span class=\"_ _0\"></span><span class=\"ff6\">earn out</span> p<span class=\"_ _0\"></span>ari a comp<span class=\"_ _0\"></span>lessivi Euro <span class=\"_ _0\"></span>6.<span class=\"ls1a\">57</span>0 <span class=\"_ _0\"></span>migliaia, iscritto al <span class=\"_ _0\"></span>31 dicemb<span class=\"_ _0\"></span>re 2024<span class=\"_ _43\"> </span>si <span class=\"_ _c\"> </span>riferisce <span class=\"_ _c\"> </span>agli <span class=\"_ _c\"> </span>adeguamenti <span class=\"_ _c\"> </span>prezzo <span class=\"_ _c\"> </span>contrattualizzati <span class=\"_ _c\"> </span>verso <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>venditori <span class=\"_ _c\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>SUR <span class=\"_ _17\"> </span>(fusa <span class=\"_ _15\"> </span>in<span class=\"_ _43\"> </span>Gervasoni S.p<span class=\"_ _0\"></span>.A.) per <span class=\"_ _0\"></span>Euro <span class=\"ls7\">489</span> <span class=\"_ _0\"></span>migliaia,<span class=\"ff4\"> </span>Cubo <span class=\"_ _0\"></span>Design S.r.l. <span class=\"_ _0\"></span>per Euro <span class=\"_ _0\"></span>1.408 migliaia <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Turri<span class=\"_ _43\"> </span>S.r.l. per Euro 4.672 migliaia.<span class=\"_ _43\"> </span>Costituisce <span class=\"_ _14\"> </span>l\u2019aggiornamento <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _14\"> </span><span class=\"ff1\">miglior <span class=\"_ _14\"> </span>sti<span class=\"_ _2\"></span>ma <span class=\"_ _14\"> </span>possibile <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>paga<span class=\"_ _2\"></span>mento <span class=\"_ _14\"> </span>differito,<span class=\"_ _43\"> </span></span>predefinito <span class=\"_ _0\"></span>alla dat<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>acquisizione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>contabilizzato al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>equo <span class=\"_ _0\"></span>al 31<span class=\"_ _0\"></span> dicemb<span class=\"_ _0\"></span>re 202<span class=\"_ _b\"></span>4<span class=\"ls42\">.<span class=\"_ _43\"> </span></span>L\u2019<span class=\"ff6\">earn <span class=\"_ _19\"> </span>out<span class=\"ff1\"> <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>infatti <span class=\"_ _19\"> </span>direttamente <span class=\"_ _19\"> </span>legato <span class=\"_ _19\"> </span>alle <span class=\"_ _19\"> </span>performance <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _19\"> </span>acquisite,<span class=\"_ _43\"> </span></span></span>normalmente <span class=\"_ _6\"></span>l\u2019EBITDA <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>posizione <span class=\"_ _6\"></span>finanziaria <span class=\"_ _6\"></span>netta <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>definite <span class=\"_ _6\"></span>contrattualmente <span class=\"_ _6\"></span>tra<span class=\"_ _43\"> </span>le <span class=\"_ _13\"></span>parti, <span class=\"_ _13\"></span>parametri <span class=\"_ _1a\"></span>che <span class=\"_ _b\"></span>possono <span class=\"_ _1a\"></span>differire <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>consuntivo <span class=\"_ _13\"></span>rispetto <span class=\"_ _13\"></span>alle <span class=\"_ _1a\"></span>stime <span class=\"_ _b\"></span>cont<span class=\"_ _0\"></span>enute <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span>business plan della societ\u00e0 target.<span class=\"_ _43\"> </span>I <span class=\"_ _17\"> </span>debiti <span class=\"_ _17\"> </span>per <span class=\"_ _1b\"></span>op<span class=\"_ _0\"></span>zioni <span class=\"_ _17\"> </span>verso <span class=\"_ _17\"> </span>i <span class=\"_ _1b\"></span>soci <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>minoranza <span class=\"_ _17\"> </span>ammonta<span class=\"ls10\">no</span> <span class=\"_ _1b\"></span>a <span class=\"_ _17\"> </span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _1b\"></span>55.403 <span class=\"_ _c\"> </span>migliaia <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>si<span class=\"_ _43\"> </span>riferiscono <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>equo <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>passivit\u00e0 <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>l\u2019esercizio <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ell\u2019opzione <span class=\"_ _c\"> </span><span class=\"ff6\">put <span class=\"_ _17\"> </span><span class=\"ff1\">(a <span class=\"_ _17\"> </span>favore <span class=\"_ _17\"> </span>del<span class=\"_ _43\"> </span></span></span>venditore)<span class=\"ff6\"> <span class=\"_ _13\"></span>&amp; <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>all</span> <span class=\"_ _b\"></span><span class=\"ff5\">(a <span class=\"_ _13\"></span>favore <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gruppo) <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>l\u2019acquisto <span class=\"_ _b\"></span>della <span class=\"_ _13\"></span>residua <span class=\"_ _13\"></span>quota <span class=\"_ _b\"></span>rif<span class=\"_ _0\"></span>erita <span class=\"_ _b\"></span>all\u20191%<span class=\"_ _43\"> </span></span>della <span class=\"_ _15\"> </span>Cenacchi <span class=\"_ _c\"> </span>International<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>per <span class=\"_ _15\"> </span>Euro <span class=\"_ _15\"> </span>648 <span class=\"_ _c\"> </span>migliaia,  al <span class=\"_ _17\"> </span>49<span class=\"_ _0\"></span>% <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _c\"> </span>Flexalighting <span class=\"_ _15\"> </span>e <span class=\"_ _c\"> </span>della<span class=\"_ _43\"> </span>Flexalighting <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>orth <span class=\"_ _0\"></span>America <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>Euro <span class=\"_ _b\"></span><span class=\"ls7\">11</span>.767 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>45% <span class=\"_ _0\"></span>della <span class=\"_ _b\"></span>Gamma <span class=\"_ _b\"></span>Arredamenti<span class=\"_ _43\"> </span>International <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>Euro <span class=\"_ _0\"></span>4.<span class=\"ls7\">863</span> <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>40% <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Cubo <span class=\"_ _0\"></span>Design<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>Euro 2<span class=\"_ _0\"></span>9.<span class=\"ls7\">115</span> <span class=\"_ _0\"></span>migliaia<span class=\"_ _43\"> </span>e al 49% di Turri per Euro 9.<span class=\"ls7\">00</span>9 migliaia.<span class=\"_ _43\"> </span>Le <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>finanziarie, <span class=\"_ _13\"></span>a <span class=\"_ _1a\"></span>ogni <span class=\"_ _13\"></span>chiu<span class=\"_ _0\"></span>sura <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>periodo, <span class=\"_ _1a\"></span>sono <span class=\"_ _13\"></span>oggetto <span class=\"_ _1a\"></span>di <span class=\"_ _13\"></span>attualizzazione <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>di<span class=\"_ _43\"> </span>rimisurazione <span class=\"_ _13\"></span>rispetto <span class=\"_ _b\"></span><span class=\"lsf\">al</span>le <span class=\"_ _13\"></span>stime <span class=\"_ _13\"></span>iniziali <span class=\"_ _b\"></span>che <span class=\"_ _13\"></span>avevano <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ortato <span class=\"_ _b\"></span>alla <span class=\"_ _13\"></span>loro <span class=\"_ _b\"></span>iscrizione. <span class=\"_ _13\"></span>I <span class=\"_ _13\"></span>valori<span class=\"_ _43\"> </span>delle passivit\u00e0 finanziarie, infatti, sono influ<span class=\"_ _0\"></span>enzati principalmente dalla stima di EBITDA e<span class=\"_ _43\"> </span>posizione <span class=\"_ _15\"> </span>finanziaria <span class=\"_ _c\"> </span>netta <span class=\"_ _15\"> </span>nell\u2019anno <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>esercizio <span class=\"_ _15\"> </span>delle <span class=\"_ _c\"> </span>stesse <span class=\"_ _15\"> </span>che <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>ossono <span class=\"_ _c\"> </span>differire <span class=\"_ _15\"> </span>a<span class=\"_ _43\"> </span>consu<span class=\"ff5\">ntivo <span class=\"_ _0\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>stime <span class=\"_ _b\"></span>contenute <span class=\"_ _0\"></span>nel <span class=\"_ _b\"></span>business <span class=\"_ _0\"></span>plan <span class=\"_ _b\"></span>della <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>target <span class=\"_ _b\"></span>nell\u2019anno<span class=\"_ _43\"> </span></span>della sua acquisizione.<span class=\"_ _43\"> </span>I <span class=\"_ _0\"></span>valori, <span class=\"_ _b\"></span>opportunamente <span class=\"_ _0\"></span>attualizzati <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>opzioni <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _b\"></span><span class=\"ff6\">earn <span class=\"_ _0\"></span>out</span>, <span class=\"_ _b\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _b\"></span>aggiornati<span class=\"_ _43\"> </span>al <span class=\"_ _1b\"></span>31 <span class=\"_ _1b\"></span>dicembre <span class=\"_ _1b\"></span>2024 <span class=\"_ _17\"> </span>sulla <span class=\"_ _1b\"></span>base <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"></span>pi\u00f9 <span class=\"_ _1b\"></span>recenti <span class=\"_ _1b\"></span>proiezioni <span class=\"_ _1b\"></span>finanziarie <span class=\"_ _1b\"></span>predisposte <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>management  per  ognuno <span class=\"_ _a\"> </span>degli  investimenti  indicati,  imputando  a <span class=\"_ _a\"> </span>conto  economico<span class=\"_ _43\"> </span>l\u2019adeguamento della rispettiva passivit\u00e0 finanziaria tra gli <span class=\"_ _0\"></span>oneri o proventi finanziari a <span class=\"_ _0\"></span>cui<span class=\"_ _43\"> </span>si rimanda per gli opportuni dettagli.<span class=\"_ _43\"> </span>Il <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ecremento <span class=\"_ _6\"></span>complessivo d<span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>debito <span class=\"_ _2\"></span>nel <span class=\"_ _6\"></span>corso del <span class=\"_ _7\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _6\"></span>(Euro <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span>0.964 <span class=\"_ _2\"></span>migliaia) <span class=\"_ _2\"></span>riflette:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _37\"> </span><span class=\"ff1\">il <span class=\"_ _b\"></span>pagamento <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span><span class=\"ff6\">earn <span class=\"_ _b\"></span>out</span> <span class=\"_ _b\"></span>(Euro <span class=\"_ _b\"></span>8.001 <span class=\"_ _b\"></span>migliaia), <span class=\"_ _b\"></span>comprensivo <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>rimisurazione <span class=\"_ _b\"></span>del<span class=\"_ _43\"> </span></span></span>debito <span class=\"_ _0\"></span>esistente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span><span class=\"lsb\">e <span class=\"_ _0\"></span></span>d<span class=\"_ _0\"></span>ella qu<span class=\"_ _0\"></span>ota d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>maturata pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ro<span class=\"_ _43\"> </span>678<span class=\"ls0\"> migliaia;<span class=\"_ _43\"> </span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff5\">l\u2019esercizio <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span><span class=\"ff6\">put <span class=\"_ _13\"></span>&amp; <span class=\"_ _13\"></span>call <span class=\"_ _13\"></span>option<span class=\"ff1\"> <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _13\"></span>Euro <span class=\"_ _13\"></span>1.162 <span class=\"_ _13\"></span>migliaia <span class=\"_ _13\"></span>nei <span class=\"_ _13\"></span>confronti <span class=\"_ _13\"></span>degli <span class=\"_ _13\"></span>ex <span class=\"_ _13\"></span>soci <span class=\"_ _13\"></span>di<span class=\"_ _43\"> </span></span></span></span></span>Axo <span class=\"_ _0\"></span>Light <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _b\"></span>comprensivo della <span class=\"_ _0\"></span>rimisurazione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>debito <span class=\"_ _b\"></span>esistente al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre<span class=\"_ _43\"> </span>202<span class=\"ls0\">3 e della quota di interessi ma<span class=\"_ _2\"></span>turata per Euro <span class=\"_ _0\"></span><span class=\"ls7\">88</span> migliaia;<span class=\"_ _43\"> </span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">la quota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interessi mat<span class=\"_ _2\"></span>urata nel <span class=\"_ _6\"></span>per<span class=\"_ _0\"></span>iodo per <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importo pari <span class=\"_ _6\"></span>a Euro 4.507 migliaia <span class=\"_ _6\"></span>e<span class=\"_ _43\"> </span></span></span>la <span class=\"_ _13\"></span>rimisurazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ebito <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>opzioni <span class=\"_ _b\"></span>ed <span class=\"_ _13\"></span><span class=\"ff6\">earn <span class=\"_ _13\"></span>out</span> <span class=\"_ _13\"></span>presenti <span class=\"_ _13\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2023 <span class=\"_ _b\"></span><span class=\"lsb\">e<span class=\"_ _43\"> </span></span>ancora esistenti al 31 dicembre 2024 per Euro -6<span class=\"ls22\">.8<span class=\"ls7\">45</span></span> migliaia.<span class=\"_ _43\"> </span>Si <span class=\"_ _11\"> </span>riporta <span class=\"_ _11\"> </span>il <span class=\"_ _a\"> </span>dettaglio <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>debiti <span class=\"_ _a\"> </span>finanziari <span class=\"_ _11\"> </span>verso <span class=\"_ _11\"> </span>locatori <span class=\"_ _11\"> </span>riferito <span class=\"_ _a\"> </span>all\u2019applicazione <span class=\"_ _11\"> </span>del<span class=\"_ _43\"> </span>principio contabile IFRS 16.<span class=\"_ _43\"> </span><table class=\"s w36c h1b3\" id=\"_b84c60da-15a1-4ecc-8369-1cff5567be5c\"><tr><td></td><td class=\"c x367 y1086 w313 h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x368 y1086 w358 h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">entro 1<span class=\"_ _43\"> </span></div></td><td class=\"c x369 y1086 w359 h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">da 1 a 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36a y1086 w35a h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">oltre 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36b y1086 w313 h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x36c y1086 w35b h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">entro 1<span class=\"_ _43\"> </span></div></td><td class=\"c x36d y1086 w359 h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">da 1 a 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36e y1086 w35a h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">oltre 5<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x36f y1087 w144 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"_ _43\"> </span><span class=\"ff6\"> </span></div></td><td class=\"c x370 y1088 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x371 y1088 w35c h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">anno<span class=\"_ _43\"> </span></div></td><td class=\"c x372 y1088 w35d h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x373 y1088 w35d h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x374 y1088 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td><td class=\"c x375 y1088 w35c h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">anno<span class=\"_ _43\"> </span></div></td><td class=\"c x376 y1088 w35d h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x377 y1088 w35d h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x36f yfbb w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti per locazioni IFRS 16 </div></td><td class=\"c x378 yfbb w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">33.700 </span><span class=\"ls0\"> </span></div></td><td class=\"c x379 yfbb w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">5.671 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37a yfbb w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">17.969 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37e yfbb w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">10.061 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37b yfbb w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">35.942 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37c yfbb w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">6.512 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37d yfbb w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">20.831 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37f yfbb w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\"></span><span class=\"ls0\">8.5<span class=\"_ _43\"> </span></span><span class=\"ls0\">98</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x36f y1089 w144 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x378 y1089 w102 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">33.700 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x379 y1089 w122 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">5.671 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37a y1089 w122 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">17.969 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37e y1089 w122 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">10.061 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37b y1089 w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">35.942 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37c y1089 w127 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">6.512 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37d y1089 w122 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">20.831 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37f y1089 w122 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\"></span><span class=\"lsc\">8.5<span class=\"_ _43\"> </span></span><span class=\"lsc\">98</span><span class=\"lsc\"> </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>L\u2019importo \u00e8 <span class=\"_ _0\"></span>stato determinato <span class=\"_ _0\"></span>attualizzando i <span class=\"_ _0\"></span>canoni previsti d<span class=\"_ _0\"></span>ai contratti d<span class=\"_ _0\"></span>i locazione <span class=\"_ _0\"></span>in<span class=\"_ _43\"> </span>essere, in particolare quelli immobiliari.<span class=\"_ _43\"> </span>L\u2019incremento  dell\u2019anno  fa <span class=\"_ _a\"> </span>riferimento <span class=\"_ _9\"> </span><span class=\"ff1\">p<span class=\"_ _0\"></span>rincipalmente  ai  nuovi <span class=\"_ _a\"> </span>contratti  di <span class=\"_ _a\"> </span>locazione<span class=\"_ _43\"> </span></span>immobiliare <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>uso <span class=\"_ _17\"> </span>ufficio <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>uso <span class=\"_ _c\"> </span>industriale,<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>e <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>noleggio <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>medio-lungo <span class=\"_ _17\"> </span>termine <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>autoveicoli e automezzi<span class=\"ls12\">, </span>n<span class=\"_ _0\"></span>onch\u00e9 al rinnovo di alcuni contratti<span class=\"_ _2\"></span> in scadenza<span class=\"_ _0\"></span>.<span class=\"_ _43\"> </span>Si riporta il dettaglio degli altri finanziamenti:<span class=\"_ _43\"> </span><table class=\"s w36c h1b5\" id=\"_bc79b65c-234f-4c81-811a-b95c7a136a9e\"><tr><td></td><td class=\"c x367 y108a w313 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x368 y108a w358 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">entro 1<span class=\"_ _43\"> </span></div></td><td class=\"c x369 y108a w359 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">da 1 a 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36a y108a w35a h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">oltre 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36b y108a w313 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x36c y108a w35b h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">entro 1<span class=\"_ _43\"> </span></div></td><td class=\"c x36d y108a w359 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">da 1 a 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36e y108a w35a h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">o<span class=\"_ _43\"> </span>ltre 5<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x36f y108b w144 h29\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls37 ws0\">i <span class=\"ffa ls0\">valori sono espressi in \u20ac/1000<span class=\"_ _43\"> </span></span><span class=\"ffa ls0\"><span class=\"ff6\"> </span></span></div></td><td class=\"c x370 yfc5 w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x371 yfc5 w35c h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anno<span class=\"_ _43\"> </span></div></td><td class=\"c x372 yfc5 w35d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x373 yfc5 w35d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x374 yfc5 w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td><td class=\"c x375 yfc5 w35c h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anno<span class=\"_ _43\"> </span></div></td><td class=\"c x376 yfc5 w35d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x377 yfc5 w35d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x36f y108c w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri finanziamenti </div></td><td class=\"c x378 y108c w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">114 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x379 y108c w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">0 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37a y108c w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">114 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x37b y108c w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.913 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x37d y108c w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">3.106 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37f y108c w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">   <span class=\"ls0\"></span><span class=\"ls0\">1.80<span class=\"_ _43\"> </span></span><span class=\"ls0\">7</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x36f y108d w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x378 y108d w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">114 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x379 y108d w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">0 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37a y108d w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">114 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37e y108d w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x37b y108d w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.913 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37c y108d w127 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x37d y108d w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">3.106 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37f y108d w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">   <span class=\"lsc\"></span><span class=\"lsc\">1.80<span class=\"_ _43\"> </span></span><span class=\"lsc\">7</span><span class=\"lsc\"> <span class=\"ls0\"> </span></span></div></td></tr></table>Si <span class=\"_ _10\"> </span>riferiscono <span class=\"_ _f\"> </span>a <span class=\"_ _10\"> </span>finanziamenti <span class=\"_ _10\"> </span>a <span class=\"_ _f\"> </span>tasso <span class=\"_ _10\"> </span>agevolato <span class=\"_ _f\"> </span>erogati <span class=\"_ _10\"> </span>dalle <span class=\"_ _10\"> </span><span class=\"ff6\">minorities</span> <span class=\"_ _f\"> </span>nel <span class=\"_ _10\"> </span>corso<span class=\"_ _43\"> </span>dell\u2019esercizio<span class=\"ff1\">, il cui rimborso \u00e8 postergato </span>all\u2019estinzione <span class=\"ff1\">di alcuni debiti bancari legati alle<span class=\"_ _43\"> </span></span>operazioni di acquisizione.<span class=\"_ _43\"> </span>In <span class=\"_ _a\"> </span>merito <span class=\"_ _a\"> </span>all\u2019indebitamento <span class=\"_ _a\"> </span>finanziario <span class=\"_ _a\"> </span>netto  d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>Gruppo, <span class=\"_ _a\"> </span>si <span class=\"_ _a\"> </span>riportano <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>seguito <span class=\"_ _a\"> </span>le<span class=\"_ _43\"> </span>informazioni <span class=\"_ _17\"> </span>finanziarie <span class=\"_ _1b\"></span>pre<span class=\"_ _0\"></span>disposte <span class=\"_ _17\"> </span>secondo <span class=\"_ _17\"> </span>lo <span class=\"_ _1b\"></span>schema <span class=\"_ _c\"> </span>richiesto <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _17\"> </span>comunicazione<span class=\"_ _43\"> </span>CONSOB, <span class=\"_ _17\"> </span>aggiorn<span class=\"_ _0\"></span>ate <span class=\"_ _c\"> </span>con <span class=\"_ _17\"> </span>quanto <span class=\"_ _c\"> </span>previsto <span class=\"_ _c\"> </span>dall\u2019orientamento <span class=\"_ _17\"> </span>ESM<span class=\"_ _0\"></span>A <span class=\"_ _17\"> </span>32<span class=\"_ _0\"></span><span class=\"ff1\">-382-<span class=\"_ _0\"></span>1138 <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>4<span class=\"_ _43\"> </span></span>marzo <span class=\"_ _0\"></span>2021 <span class=\"_ _b\"></span>cos\u00ec <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>recepito <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>richiamo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attenzione <span class=\"_ _0\"></span>CONSOB <span class=\"_ _0\"></span>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=\"_ _43\"> </span>2021 <span class=\"_ _1a\"></span>manifestando <span class=\"_ _1b\"></span>l\u2019intenzione <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>conformare <span class=\"_ _1a\"></span>le <span class=\"_ _1a\"></span>prop<span class=\"_ _0\"></span>rie <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>rassi <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>vigilanza <span class=\"_ _1a\"></span>ai <span class=\"_ _1b\"></span>suddetti<span class=\"_ _43\"> </span>orientamenti ESMA.<span class=\"_ _43\"> </span>L\u2019indebitamento <span class=\"_ _c\"> </span>fin<span class=\"_ _0\"></span>anziario <span class=\"_ _c\"> </span>del  Gr<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ppo <span class=\"_ _15\"> </span><span class=\"ff1 ls10\">De<span class=\"ls0\">xelance <span class=\"_ _c\"> </span>secondo <span class=\"_ _15\"> </span>lo <span class=\"_ _15\"> </span>schema <span class=\"_ _c\"> </span>adottato <span class=\"_ _15\"> </span>dalla<span class=\"_ _43\"> </span></span></span>Consob \u00e8 il seguente:<table class=\"s w36d h1b6\" id=\"_ce542331-44fd-433c-8f7b-f300412eaf58\"><tr><td></td><td class=\"c x381 y108e w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x382 y108e w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x383 y108f w10c h43\"><div class=\"t m0 x72 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td></tr><tr><td class=\"c x384 y108f w12b h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x385 y1090 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x386 y1090 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x384 y1091 w12b hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">A Disponibilit\u00e0 liquide </div></td><td class=\"c x387 y1091 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">41.457 </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y1091 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">33.681 </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y1091 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.776) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y1092 w12b hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">B Mezzi equivalenti a disponibilit\u00e0 liquide </div></td><td class=\"c x387 y1092 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x388 y1092 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x383 y1092 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y1093 w12b hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">C Altre attivit\u00e0 finanziarie correnti </div></td><td class=\"c x387 y1093 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.621 </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y1093 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">34.614 </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y1093 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.993 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y1094 w12b hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">D Liquidit\u00e0 (A + B + C) </div></td><td class=\"c x387 y1094 w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">70.078 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x388 y1094 w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">68.294 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x383 y1094 w10c hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.783) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y1095 w36e h194\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">E Debito finanziario corrente (inclusi gli strumen<span class=\"_ _2\"></span>ti di<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x191 y1096 w36f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">debito, ma esclusa la parte corrente del debito finanziario</div></td><td class=\"c x387 y1097 w109 h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(13.231) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y1097 w109 h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(21.049) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y1097 w10c h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.818) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y1098 w370 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">non corrente)<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x384 y1099 w12b hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">F Parte corrente del debito finanziario corrente </div></td><td class=\"c x387 y1099 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(20.422) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y1099 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(23.604) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y1099 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.182) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y109a w12b hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">G Indebitamento finanziario<span class=\"_ _2\"></span> corrente (E + F)<span class=\"_ _0\"></span> </div></td><td class=\"c x387 y109a w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(33.653) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y109a w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(44.653) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y109a w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(11.000) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y109b w12b hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">H Indebitamento finanziario corrente netto (G - <span class=\"ls37\">D</span><span class=\"ls37\">)</span> </div></td><td class=\"c x387 y109b w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">36.424 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x388 y109b w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">23.641 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x383 y109b w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(12.783) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y109c w371 h178\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">I Debito finanziario non corrente (esclusi la parte<span class=\"_ _2\"></span> corrente</div></td><td class=\"c x387 y109d w109 h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(157.372) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y109d w109 h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(121.288) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y109d w10c h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">36.084 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y109e w372 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">e gli strumenti di debito)<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x384 y109f w12b hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">J Strumenti di debito </div></td><td></td><td></td><td class=\"c x383 y109f w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y10a0 w12b hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">K Debiti commerciali e altri debiti non correnti </div></td><td></td><td></td><td class=\"c x383 y10a0 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y10a1 w12b hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">L Indebitamento finanziario non corrente (I + J + K) </div></td><td class=\"c x387 y10a1 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(157.372) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y10a1 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(121.288) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y10a1 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">36.084 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x384 y10a2 w12b hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">M Totale indebitamento finanziario (H + L) </div></td><td class=\"c x387 y10a2 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(120.948) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y10a2 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(97.647) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y10a2 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">23.301 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Al riguardo, si segnala l\u2019attenzione sui seguenti as<span class=\"_ _2\"></span>petti:<span class=\"_ _43\"> </span>a)<span class=\"ff7 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff5\">la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201cAltre <span class=\"_ _0\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\"></span>correnti\u201d <span class=\"_ _0\"></span>include le attivit<span class=\"_ _0\"></span>\u00e0 finanziarie <span class=\"_ _0\"></span>(a esempio, <span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span></span></span>titoli <span class=\"_ _17\"> </span>posseduti <span class=\"_ _c\"> </span>per <span class=\"_ _c\"> </span>negoziazione) <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>non <span class=\"_ _c\"> </span>sono <span class=\"_ _17\"> </span>(i) <span class=\"_ _17\"> </span>disponibilit\u00e0 <span class=\"_ _c\"> </span>liquide, <span class=\"_ _17\"> </span>(ii) <span class=\"_ _17\"> </span>mezz<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>equivalenti <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>disponibilit\u00e0 <span class=\"_ _17\"> </span>liquide <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>(iii) <span class=\"_ _17\"> </span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _1b\"></span>derivati <span class=\"_ _17\"> </span>utilizzati <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>finalit\u00e0 <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>copertura;<span class=\"_ _43\"> </span>b)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff5\">il <span class=\"_ _1b\"></span>\u201cd<span class=\"_ _0\"></span>ebito <span class=\"_ _1b\"></span>f<span class=\"_ _0\"></span>inanziario\u201d <span class=\"_ _17\"> </span>include <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _17\"> </span>remunerato <span class=\"_ _17\"> </span>(ossia <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>debito <span class=\"_ _17\"> </span>fruttifero) <span class=\"_ _17\"> </span>che<span class=\"_ _43\"> </span></span></span>comprende, tra l\u2019al<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ro, le<span class=\"_ _2\"></span> passivit\u00e0 <span class=\"_ _2\"></span>finanziarie relative a<span class=\"_ _6\"></span> contratti di loca<span class=\"_ _2\"></span>zione a breve<span class=\"_ _43\"> </span>e/o a lungo termine, separatamente indicate;<span class=\"_ _43\"> </span>c)<span class=\"ff7 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff5\">la voce <span class=\"_ _6\"></span>\u201cDebiti commerci<span class=\"_ _6\"></span>ali e <span class=\"_ _6\"></span>alt<span class=\"_ _0\"></span>ri <span class=\"_ _6\"></span>debiti non <span class=\"_ _6\"></span>correnti\u201d i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>clude <span class=\"_ _6\"></span>eventualmente i <span class=\"_ _6\"></span>debiti<span class=\"_ _43\"> </span></span></span>non  remunerati,  che  presentano  una  significativa  componente  di  finanziamento<span class=\"_ _43\"> </span>implicito <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>esplicito <span class=\"_ _0\"></span>(a <span class=\"_ _0\"></span>esempio <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ornitori con <span class=\"_ _b\"></span>una <span class=\"_ _0\"></span>scadenza <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>a<span class=\"_ _43\"> </span>12 mesi), ed eventuali altri prestiti infruttiferi.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019indebitamento <span class=\"_ _6\"></span>finanziario <span class=\"_ _6\"></span><span class=\"ff1\">del <span class=\"_ _6\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>Euro <span class=\"_ _2\"></span><span class=\"ls1a\">97<span class=\"ls0\">,6 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>ed <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>allineato <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>risultato<span class=\"_ _43\"> </span></span></span></span></span>determinato secondo gli orientamenti ESMA.<span class=\"_ _43\"> </span>17.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Altre passivit\u00e0 non correnti<span class=\"_ _43\"> </span></span></span>La voce <span class=\"_ _2\"></span>contabile di<span class=\"_ _2\"></span> Euro 1.858<span class=\"_ _2\"></span> migliaia accoglie<span class=\"_ _2\"></span> la <span class=\"_ _2\"></span>quota non<span class=\"_ _2\"></span> corrente dei<span class=\"_ _2\"></span> risconti passivi<span class=\"_ _43\"> </span>per Euro 797 migliaia <span class=\"lsb\">e </span>il debito d<span class=\"_ _0\"></span>i Euro 1.051 mig<span class=\"_ _2\"></span>liaia comprendente la miglior stima del<span class=\"_ _43\"> </span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>incentivazione <span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>ettante <span class=\"_ _0\"></span>agli <span class=\"_ _0\"></span>Amm<span class=\"_ _0\"></span>inistratori della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _b\"></span>sin<span class=\"_ _43\"> </span>qui maturato.<table class=\"s w373 h1b7\" id=\"_d9c348e0-f1a5-4bfc-a5eb-a49c51b724bc\"><tr><td></td><td class=\"c x38a y10a3 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x38b y10a3 w33b h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x38c y10a4 w109 h29\"><div class=\"t m0 x72 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x232 y10a3 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x38d y10a4 w1f7 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x38e y10a5 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x38f y10a5 w33c h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x390 y10a5 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x38d y10a6 w1f7 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti verso il personale e amministratori </div></td><td></td><td></td><td class=\"c x38c y10a6 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.051 </span><span class=\"ls0\"> </span></div></td><td class=\"c x391 y10a6 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.051 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x38d y10a7 w1f7 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ratei e risconti </div></td><td class=\"c x392 y10a7 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">839 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x38c y10a7 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(43) </span><span class=\"ls0\"> </span></div></td><td class=\"c x391 y10a7 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">797 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x38d y10a8 w1f7 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri debiti </div></td><td></td><td></td><td class=\"c x38c y10a8 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x391 y10a8 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x38d y10a9 w1f7 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x392 y10a9 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">839 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x393 y10a9 w1b5 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x38c y10a9 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.019 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x391 y10a9 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.858 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "Di <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>forn<span class=\"_ _0\"></span>isce <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>livello <span class=\"_ _6\"></span>di Gr<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ppo, <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>ciascuna <span class=\"_ _6\"></span>classe <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>strumenti <span class=\"_ _6\"></span>finanziari <span class=\"_ _6\"></span>valutati<span class=\"_ _43\"> </span>al <span class=\"ff6\">fair <span class=\"_ _6\"></span>value<span class=\"ff1\">, la classificazione <span class=\"_ _2\"></span>secondo le <span class=\"_ _2\"></span>seguenti c<span class=\"_ _2\"></span>ategorie, rappresen<span class=\"_ _2\"></span>tative del <span class=\"_ _2\"></span>grado di<span class=\"_ _43\"> </span></span></span>oggettivit\u00e0 dei criteri utilizzati <span class=\"_ _2\"></span>nella determinazione del <span class=\"_ _0\"></span><span class=\"ff6\">fair value</span>:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Livello <span class=\"_ _a\"> </span>1 <span class=\"_ _a\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _11\"> </span>strumenti <span class=\"_ _a\"> </span>finanziari  al <span class=\"_ _11\"> </span><span class=\"ff6\">fair <span class=\"_ _a\"> </span>v<span class=\"_ _0\"></span>alue</span> <span class=\"_ _a\"> </span>determinato <span class=\"_ _a\"> </span>sulla <span class=\"_ _a\"> </span>base <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>valori <span class=\"_ _a\"> </span>e<span class=\"_ _43\"> </span></span></span>quotazioni osservabili direttamente da mercati attivi regolamentati;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Livello <span class=\"_ _c\"> </span>2 <span class=\"_ _15\"> </span><span class=\"ff5\">\u2013</span> <span class=\"_ _c\"> </span>strumenti <span class=\"_ _15\"> </span>finanziari <span class=\"_ _c\"> </span>al <span class=\"_ _c\"> </span><span class=\"ff6\">f<span class=\"_ _0\"></span>air <span class=\"_ _c\"> </span>value</span> <span class=\"_ _15\"> </span>determinato <span class=\"_ _c\"> </span>sulla <span class=\"_ _c\"> </span>base <span class=\"_ _15\"> </span>di <span class=\"_ _17\"> </span>for<span class=\"_ _0\"></span>mule <span class=\"_ _c\"> </span>e<span class=\"_ _43\"> </span></span></span>metodologie <span class=\"_ _11\"> </span>che <span class=\"_ _11\"> </span>u<span class=\"_ _0\"></span>tilizzano <span class=\"_ _11\"> </span>valori <span class=\"_ _11\"> </span>p<span class=\"_ _0\"></span>revalentemente <span class=\"_ _a\"> </span>desu<span class=\"_ _0\"></span>mibili <span class=\"_ _11\"> </span>da <span class=\"_ _11\"> </span>mercati <span class=\"_ _f\"> </span>attivi<span class=\"_ _43\"> </span>regolamentati;<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Livello <span class=\"_ _6\"></span>3 <span class=\"_ _6\"></span><span class=\"ff5\">\u2013<span class=\"ff1\"> <span class=\"_ _6\"></span>strumenti <span class=\"_ _6\"></span>finanziari <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span><span class=\"ff6\">f<span class=\"_ _0\"></span>air <span class=\"_ _6\"></span>value<span class=\"ff1\"> <span class=\"_ _6\"></span>determinato <span class=\"_ _6\"></span>sulla <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>metodi <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>calcolo<span class=\"_ _43\"> </span></span></span></span></span></span></span>basati su dati non osservabili in mercati regolame<span class=\"_ _2\"></span>ntati.<span class=\"_ _43\"> </span>I <span class=\"_ _b\"></span>contratti <span class=\"_ _b\"></span>derivati <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _b\"></span><span class=\"ff6\">interest <span class=\"_ _b\"></span>rate <span class=\"_ _b\"></span>swap</span> <span class=\"_ _13\"></span>per <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>copertura <span class=\"_ _b\"></span>tassi <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>interesse <span class=\"_ _b\"></span>iscritti <span class=\"_ _b\"></span>al<span class=\"_ _43\"> </span>fair value<span class=\"ff1\"> sono inquad<span class=\"_ _0\"></span>rabili nel livello gerarchico numero 2 di valutazione del <span class=\"_ _0\"></span></span>fair value<span class=\"ff1\"> <span class=\"ls8\">e<span class=\"_ _43\"> </span></span></span>sono <span class=\"_ _0\"></span>complessivamente pari a <span class=\"_ _0\"></span>- Euro 3<span class=\"ls7\">80</span> <span class=\"_ _0\"></span>migliaia (di cui <span class=\"_ _0\"></span>Euro 150 migliaia <span class=\"_ _0\"></span>positivi iscritti<span class=\"_ _43\"> </span>nelle <span class=\"_ _1b\"></span>\u201cAltre <span class=\"_ _1a\"></span>attivit\u00e0 <span class=\"_ _1a\"></span>non <span class=\"_ _1a\"></span>corren<span class=\"_ _0\"></span>ti\u201d <span class=\"_ _1a\"></span>ed <span class=\"_ _1b\"></span>Euro <span class=\"_ _1b\"></span><span class=\"ff1\">530 <span class=\"_ _1a\"></span>migliaia <span class=\"_ _1b\"></span></span>negativi <span class=\"_ _1a\"></span>iscritti <span class=\"_ _1a\"></span>tra <span class=\"_ _1b\"></span>le <span class=\"_ _1b\"></span>\u201cPassivit\u00e0<span class=\"_ _43\"> </span>finanziarie non correnti\u201d)<span class=\"ff1\">.<span class=\"_ _43\"> </span></span>Rientrano infine nel livell<span class=\"_ _6\"></span>o 3 le passivit\u00e0 finanziarie per <span class=\"ff6\">earn ou<span class=\"_ _2\"></span>t<span class=\"ff1\"> pari al 31 dicembre <span class=\"ls7\">202<span class=\"_ _2\"></span><span class=\"ls0\">4<span class=\"_ _43\"> </span></span></span></span></span>a Euro 6.570 migliaia.<span class=\"_ _43\"> </span>Nel corso <span class=\"_ _0\"></span>del periodo non <span class=\"_ _0\"></span>vi sono <span class=\"_ _0\"></span>stati trasferimenti dal Livello <span class=\"_ _0\"></span>1 al <span class=\"_ _0\"></span>Livello 2 o al <span class=\"_ _0\"></span>Livello 3<span class=\"_ _43\"> </span>e viceversa.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "16.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Altre passivit\u00e0 finanziarie correnti e non correnti<span class=\"_ _43\"> </span></span></span>Si <span class=\"_ _6\"></span>riporta <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>seguito <span class=\"_ _7\"></span>la <span class=\"_ _2\"></span>composizione <span class=\"_ _7\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>movimentazione <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _7\"></span>altri <span class=\"_ _6\"></span>finanziamenti <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>medio<span class=\"_ _43\"> </span>lungo termine.<div class=\"gs1f\"><table class=\"s w36a h1b1\" id=\"_5dd5ce8b-8229-48a2-9770-f4756b10ef0c\"><tr><td></td><td class=\"c x359 yfb1 w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x35a yfb1 w33b h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x35b y107b w102 h43\"><div class=\"t m0 x62 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x35c y107b w109 h43\"><div class=\"t m0 xa7 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x35d y107b w10c h43\"><div class=\"t m0 x62 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Pagamenti </div></td><td class=\"c x35e yfb1 w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x35f y107b w1f5 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x360 y107c w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x361 y107c w33f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td class=\"c x362 y107c w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x35f y107d w1f5 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Altri finanziamenti </div></td><td class=\"c x363 y107d w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">114 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x35b y107d w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.170 </span><span class=\"ls0\"> </span></div></td><td class=\"c x35c y107d w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.256) </span><span class=\"ls0\"> </span></div></td><td class=\"c x35d y107d w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(115) </span><span class=\"ls0\"> </span></div></td><td class=\"c x364 y107d w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">4.913 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x35f y107e w1f5 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti finanziari verso locatori </div></td><td class=\"c x363 y107e w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">33.700 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x35b y107e w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.187 </span><span class=\"ls0\"> </span></div></td><td class=\"c x35c y107e w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">0 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x35d y107e w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.946) </span><span class=\"ls0\"> </span></div></td><td class=\"c x364 y107e w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">35.942 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x35f y107f w1f5 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Altre passivit\u00e0 finanziarie </div></td><td class=\"c x363 y107f w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">72.937 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x35c y107f w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.801) </span><span class=\"ls0\"> </span></div></td><td class=\"c x35d y107f w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(9.163) </span><span class=\"ls0\"> </span></div></td><td class=\"c x364 y107f w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">61.972 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x35f y1080 w1f5 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x363 y1080 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">106.751 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x365 y1080 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x35b y1080 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">16.357 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x35c y1080 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.057) </span><span class=\"ls0\"> </span></div></td><td class=\"c x35d y1080 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(17.224) </span><span class=\"ls0\"> </span></div></td><td class=\"c x364 y1080 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">102.827 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table></div><div class=\"c w2 h0 gs20\"><div class=\"t m0 x6 ha ya81 ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 ha y5d3 ff1 fs4 fc1 sc0 ls0 ws0\">Si riporta il dettaglio delle altre passivit\u00e0 finanziarie: </div><div class=\"t m0 x6 ha ya82 ff1 fs4 fc1 sc0 ls0 ws0\"> </div></div><div class=\"gs21\"><table class=\"s w36b h1b2\" id=\"_a4eaa6c1-d1d3-48fe-b426-81bbdd10d024\"><tr><td></td><td class=\"c x367 y1081 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x368 y1081 w358 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">entro 1<span class=\"_ _43\"> </span></div></td><td class=\"c x369 y1081 w359 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">da 1 a 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36a y1081 w35a h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">oltre 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36b y1081 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x36c y1081 w35b h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">entro 1<span class=\"_ _43\"> </span></div></td><td class=\"c x36d y1081 w359 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">da 1 a 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36e y1081 w35a h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">oltre 5<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x36f y1082 w144 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"_ _43\"> </span><span class=\"ff6\"> </span></div></td><td class=\"c x370 y1083 w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x371 y1083 w35c h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anno<span class=\"_ _43\"> </span></div></td><td class=\"c x372 y1083 w35d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x373 y1083 w35d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x374 y1083 w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td><td class=\"c x375 y1083 w35c h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anno<span class=\"_ _43\"> </span></div></td><td class=\"c x376 y1083 w35d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x377 y1083 w35d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x36f y1084 w144 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti per earn out </div></td><td class=\"c x378 y1084 w102 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">18.380 </span><span class=\"ls0\"> </span></div></td><td class=\"c x379 y1084 w122 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">7.560 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37a y1084 w122 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">10.821 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x37b y1084 w109 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.570 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37c y1084 w127 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">4.790 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37d y1084 w122 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">1.780 </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x36f y1085 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti per opzioni put </div></td><td class=\"c x378 y1085 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">54.556 </span><span class=\"ls0\"> </span></div></td><td class=\"c x379 y1085 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x37a y1085 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">54.556 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x37b y1085 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">55.403 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37c y1085 w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">9.747 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37d y1085 w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">45.656 </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x36f yfbc w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x378 yfbc w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">72.937 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x379 yfbc w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">7.560 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37a yfbc w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">65.377 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37e yfbc w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x37b yfbc w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">61.972 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37c yfbc w127 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">14.537 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37d yfbc w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">47.435 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37f yfbc w122 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">              <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs20\"><div class=\"t m0 x6 ha ya84 ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 ha y6d3 ff1 fs4 fc1 sc0 ls0 ws0\">Il deb<span class=\"_ _0\"></span>ito per <span class=\"_ _0\"></span><span class=\"ff6\">earn out</span> p<span class=\"_ _0\"></span>ari a comp<span class=\"_ _0\"></span>lessivi Euro <span class=\"_ _0\"></span>6.<span class=\"ls1a\">57</span>0 <span class=\"_ _0\"></span>migliaia, iscritto al <span class=\"_ _0\"></span>31 dicemb<span class=\"_ _0\"></span>re 2024<span class=\"_ _43\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 x6 ha ya85 ff1 fs4 fc1 sc0 ls0 ws0\">si <span class=\"_ _c\"> </span>riferisce <span class=\"_ _c\"> </span>agli <span class=\"_ _c\"> </span>adeguamenti <span class=\"_ _c\"> </span>prezzo <span class=\"_ _c\"> </span>contrattualizzati <span class=\"_ _c\"> </span>verso <span class=\"_ _c\"> </span>i <span class=\"_ _c\"> </span>venditori <span class=\"_ _c\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>SUR <span class=\"_ _17\"> </span>(fusa <span class=\"_ _15\"> </span>in<span class=\"_ _43\"> </span><span class=\"_ _2\"></span> </div><div class=\"t m0 x6 h9 y6 ff1 fs4 fc1 sc0 ls0 ws0\">Gervasoni S.p<span class=\"_ _0\"></span>.A.) per <span class=\"_ _0\"></span>Euro <span class=\"ls7\">489</span> <span class=\"_ _0\"></span>migliaia,<span class=\"ff4\"> </span>Cubo <span class=\"_ _0\"></span>Design S.r.l. <span class=\"_ _0\"></span>per Euro <span class=\"_ _0\"></span>1.408 migliaia <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Turri<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha ya86 ff1 fs4 fc1 sc0 ls0 ws0\">S.r.l. per Euro 4.672 migliaia.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y8c2 ff5 fs4 fc1 sc0 ls0 ws0\">Costituisce <span class=\"_ _14\"> </span>l\u2019aggiornamento <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _14\"> </span><span class=\"ff1\">miglior <span class=\"_ _14\"> </span>sti<span class=\"_ _2\"></span>ma <span class=\"_ _14\"> </span>possibile <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>paga<span class=\"_ _2\"></span>mento <span class=\"_ _14\"> </span>differito,<span class=\"_ _43\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x6 ha ya87 ff1 fs4 fc1 sc0 ls0 ws0\">predefinito <span class=\"_ _0\"></span>alla dat<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>acquisizione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>contabilizzato al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>equo <span class=\"_ _0\"></span>al 31<span class=\"_ _0\"></span> dicemb<span class=\"_ _0\"></span>re 202<span class=\"_ _b\"></span>4<span class=\"ls42\">.<span class=\"_ _43\"> </span></span><span class=\"ls42\"> </span></div><div class=\"t m0 x6 ha ya88 ff5 fs4 fc1 sc0 ls0 ws0\">L\u2019<span class=\"ff6\">earn <span class=\"_ _19\"> </span>out<span class=\"ff1\"> <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>infatti <span class=\"_ _19\"> </span>direttamente <span class=\"_ _19\"> </span>legato <span class=\"_ _19\"> </span>alle <span class=\"_ _19\"> </span>performance <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _19\"> </span>acquisite,<span class=\"_ _43\"> </span></span></span><span class=\"ff6\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x6 ha ya89 ff5 fs4 fc1 sc0 ls0 ws0\">normalmente <span class=\"_ _6\"></span>l\u2019EBITDA <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>posizione <span class=\"_ _6\"></span>finanziaria <span class=\"_ _6\"></span>netta <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>definite <span class=\"_ _6\"></span>contrattualmente <span class=\"_ _6\"></span>tra<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha ya8a ff1 fs4 fc1 sc0 ls0 ws0\">le <span class=\"_ _13\"></span>parti, <span class=\"_ _13\"></span>parametri <span class=\"_ _1a\"></span>che <span class=\"_ _b\"></span>possono <span class=\"_ _1a\"></span>differire <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>consuntivo <span class=\"_ _13\"></span>rispetto <span class=\"_ _13\"></span>alle <span class=\"_ _1a\"></span>stime <span class=\"_ _b\"></span>cont<span class=\"_ _0\"></span>enute <span class=\"_ _b\"></span>n<span class=\"_ _0\"></span>el<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha y7f8 ff1 fs4 fc1 sc0 ls0 ws0\">business plan della societ\u00e0 target.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha ya8b ff1 fs4 fc1 sc0 ls0 ws0\">I <span class=\"_ _17\"> </span>debiti <span class=\"_ _17\"> </span>per <span class=\"_ _1b\"></span>op<span class=\"_ _0\"></span>zioni <span class=\"_ _17\"> </span>verso <span class=\"_ _17\"> </span>i <span class=\"_ _1b\"></span>soci <span class=\"_ _17\"> </span>di <span class=\"_ _c\"> </span>minoranza <span class=\"_ _17\"> </span>ammonta<span class=\"ls10\">no</span> <span class=\"_ _1b\"></span>a <span class=\"_ _17\"> </span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _1b\"></span>55.403 <span class=\"_ _c\"> </span>migliaia <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>si<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha ya8c ff5 fs4 fc1 sc0 ls0 ws0\">riferiscono <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>equo <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>passivit\u00e0 <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>l\u2019esercizio <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>ell\u2019opzione <span class=\"_ _c\"> </span><span class=\"ff6\">put <span class=\"_ _17\"> </span><span class=\"ff1\">(a <span class=\"_ _17\"> </span>favore <span class=\"_ _17\"> </span>del<span class=\"_ _43\"> </span></span></span><span class=\"ff6\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x6 ha ya8d ff1 fs4 fc1 sc0 ls0 ws0\">venditore)<span class=\"ff6\"> <span class=\"_ _13\"></span>&amp; <span class=\"_ _b\"></span>c<span class=\"_ _0\"></span>all</span> <span class=\"_ _b\"></span><span class=\"ff5\">(a <span class=\"_ _13\"></span>favore <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gruppo) <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>l\u2019acquisto <span class=\"_ _b\"></span>della <span class=\"_ _13\"></span>residua <span class=\"_ _13\"></span>quota <span class=\"_ _b\"></span>rif<span class=\"_ _0\"></span>erita <span class=\"_ _b\"></span>all\u20191%<span class=\"_ _43\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x6 ha ya8e ff1 fs4 fc1 sc0 ls0 ws0\">della <span class=\"_ _15\"> </span>Cenacchi <span class=\"_ _c\"> </span>International<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>per <span class=\"_ _15\"> </span>Euro <span class=\"_ _15\"> </span>648 <span class=\"_ _c\"> </span>migliaia,  al <span class=\"_ _17\"> </span>49<span class=\"_ _0\"></span>% <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _c\"> </span>Flexalighting <span class=\"_ _15\"> </span>e <span class=\"_ _c\"> </span>della<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha ya8f ff1 fs4 fc1 sc0 ls0 ws0\">Flexalighting <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>orth <span class=\"_ _0\"></span>America <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>Euro <span class=\"_ _b\"></span><span class=\"ls7\">11</span>.767 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>45% <span class=\"_ _0\"></span>della <span class=\"_ _b\"></span>Gamma <span class=\"_ _b\"></span>Arredamenti<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha ya90 ff1 fs4 fc1 sc0 ls0 ws0\">International <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>Euro <span class=\"_ _0\"></span>4.<span class=\"ls7\">863</span> <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>40% <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Cubo <span class=\"_ _0\"></span>Design<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _b\"></span>Euro 2<span class=\"_ _0\"></span>9.<span class=\"ls7\">115</span> <span class=\"_ _0\"></span>migliaia<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha ya91 ff1 fs4 fc1 sc0 ls0 ws0\">e al 49% di Turri per Euro 9.<span class=\"ls7\">00</span>9 migliaia.<span class=\"_ _43\"> </span> </div><div class=\"t m0 x6 ha ya92 ff1 fs4 fc1 sc0 ls0 ws0\">Le <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _1a\"></span>finanziarie, <span class=\"_ _13\"></span>a <span class=\"_ _1a\"></span>ogni <span class=\"_ _13\"></span>chiu<span class=\"_ _0\"></span>sura <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>periodo, <span class=\"_ _1a\"></span>sono <span class=\"_ _13\"></span>oggetto <span class=\"_ _1a\"></span>di <span class=\"_ _13\"></span>attualizzazione <span class=\"_ _13\"></span>e <span class=\"_ _1a\"></span>di<span class=\"_ _43\"> </span> </div></div>rimisurazione <span class=\"_ _13\"></span>rispetto <span class=\"_ _b\"></span><span class=\"lsf\">al</span>le <span class=\"_ _13\"></span>stime <span class=\"_ _13\"></span>iniziali <span class=\"_ _b\"></span>che <span class=\"_ _13\"></span>avevano <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>ortato <span class=\"_ _b\"></span>alla <span class=\"_ _13\"></span>loro <span class=\"_ _b\"></span>iscrizione. <span class=\"_ _13\"></span>I <span class=\"_ _13\"></span>valori<span class=\"_ _43\"> </span>delle passivit\u00e0 finanziarie, infatti, sono influ<span class=\"_ _0\"></span>enzati principalmente dalla stima di EBITDA e<span class=\"_ _43\"> </span>posizione <span class=\"_ _15\"> </span>finanziaria <span class=\"_ _c\"> </span>netta <span class=\"_ _15\"> </span>nell\u2019anno <span class=\"_ _c\"> </span>di <span class=\"_ _15\"> </span>esercizio <span class=\"_ _15\"> </span>delle <span class=\"_ _c\"> </span>stesse <span class=\"_ _15\"> </span>che <span class=\"_ _c\"> </span>p<span class=\"_ _0\"></span>ossono <span class=\"_ _c\"> </span>differire <span class=\"_ _15\"> </span>a<span class=\"_ _43\"> </span>consu<span class=\"ff5\">ntivo <span class=\"_ _0\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>stime <span class=\"_ _b\"></span>contenute <span class=\"_ _0\"></span>nel <span class=\"_ _b\"></span>business <span class=\"_ _0\"></span>plan <span class=\"_ _b\"></span>della <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>target <span class=\"_ _b\"></span>nell\u2019anno<span class=\"_ _43\"> </span></span>della sua acquisizione.<span class=\"_ _43\"> </span>I <span class=\"_ _0\"></span>valori, <span class=\"_ _b\"></span>opportunamente <span class=\"_ _0\"></span>attualizzati <span class=\"_ _0\"></span>delle <span class=\"_ _b\"></span>opzioni <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _b\"></span><span class=\"ff6\">earn <span class=\"_ _0\"></span>out</span>, <span class=\"_ _b\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _b\"></span>aggiornati<span class=\"_ _43\"> </span>al <span class=\"_ _1b\"></span>31 <span class=\"_ _1b\"></span>dicembre <span class=\"_ _1b\"></span>2024 <span class=\"_ _17\"> </span>sulla <span class=\"_ _1b\"></span>base <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"></span>pi\u00f9 <span class=\"_ _1b\"></span>recenti <span class=\"_ _1b\"></span>proiezioni <span class=\"_ _1b\"></span>finanziarie <span class=\"_ _1b\"></span>predisposte <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>al<span class=\"_ _43\"> </span>management  per  ognuno <span class=\"_ _a\"> </span>degli  investimenti  indicati,  imputando  a <span class=\"_ _a\"> </span>conto  economico<span class=\"_ _43\"> </span>l\u2019adeguamento della rispettiva passivit\u00e0 finanziaria tra gli <span class=\"_ _0\"></span>oneri o proventi finanziari a <span class=\"_ _0\"></span>cui<span class=\"_ _43\"> </span>si rimanda per gli opportuni dettagli.<span class=\"_ _43\"> </span>Il <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ecremento <span class=\"_ _6\"></span>complessivo d<span class=\"_ _2\"></span>el <span class=\"_ _6\"></span>debito <span class=\"_ _2\"></span>nel <span class=\"_ _6\"></span>corso del <span class=\"_ _7\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _6\"></span>(Euro <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span>0.964 <span class=\"_ _2\"></span>migliaia) <span class=\"_ _2\"></span>riflette:<span class=\"_ _43\"> </span>-<span class=\"ff7\"> <span class=\"_ _37\"> </span><span class=\"ff1\">il <span class=\"_ _b\"></span>pagamento <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span><span class=\"ff6\">earn <span class=\"_ _b\"></span>out</span> <span class=\"_ _b\"></span>(Euro <span class=\"_ _b\"></span>8.001 <span class=\"_ _b\"></span>migliaia), <span class=\"_ _b\"></span>comprensivo <span class=\"_ _b\"></span>della <span class=\"_ _b\"></span>rimisurazione <span class=\"_ _b\"></span>del<span class=\"_ _43\"> </span></span></span>debito <span class=\"_ _0\"></span>esistente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span><span class=\"lsb\">e <span class=\"_ _0\"></span></span>d<span class=\"_ _0\"></span>ella qu<span class=\"_ _0\"></span>ota d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>interessi <span class=\"_ _0\"></span>maturata pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ro<span class=\"_ _43\"> </span>678<span class=\"ls0\"> migliaia;<span class=\"_ _43\"> </span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff5\">l\u2019esercizio <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span><span class=\"ff6\">put <span class=\"_ _13\"></span>&amp; <span class=\"_ _13\"></span>call <span class=\"_ _13\"></span>option<span class=\"ff1\"> <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _13\"></span>Euro <span class=\"_ _13\"></span>1.162 <span class=\"_ _13\"></span>migliaia <span class=\"_ _13\"></span>nei <span class=\"_ _13\"></span>confronti <span class=\"_ _13\"></span>degli <span class=\"_ _13\"></span>ex <span class=\"_ _13\"></span>soci <span class=\"_ _13\"></span>di<span class=\"_ _43\"> </span></span></span></span></span>Axo <span class=\"_ _0\"></span>Light <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _b\"></span>comprensivo della <span class=\"_ _0\"></span>rimisurazione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>debito <span class=\"_ _b\"></span>esistente al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre<span class=\"_ _43\"> </span>202<span class=\"ls0\">3 e della quota di interessi ma<span class=\"_ _2\"></span>turata per Euro <span class=\"_ _0\"></span><span class=\"ls7\">88</span> migliaia;<span class=\"_ _43\"> </span></span>-<span class=\"ff7\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">la quota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>interessi mat<span class=\"_ _2\"></span>urata nel <span class=\"_ _6\"></span>per<span class=\"_ _0\"></span>iodo per <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importo pari <span class=\"_ _6\"></span>a Euro 4.507 migliaia <span class=\"_ _6\"></span>e<span class=\"_ _43\"> </span></span></span>la <span class=\"_ _13\"></span>rimisurazione <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ebito <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>opzioni <span class=\"_ _b\"></span>ed <span class=\"_ _13\"></span><span class=\"ff6\">earn <span class=\"_ _13\"></span>out</span> <span class=\"_ _13\"></span>presenti <span class=\"_ _13\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2023 <span class=\"_ _b\"></span><span class=\"lsb\">e<span class=\"_ _43\"> </span></span>ancora esistenti al 31 dicembre 2024 per Euro -6<span class=\"ls22\">.8<span class=\"ls7\">45</span></span> migliaia.<span class=\"_ _43\"> </span>Si <span class=\"_ _11\"> </span>riporta <span class=\"_ _11\"> </span>il <span class=\"_ _a\"> </span>dettaglio <span class=\"_ _11\"> </span>dei <span class=\"_ _11\"> </span>debiti <span class=\"_ _a\"> </span>finanziari <span class=\"_ _11\"> </span>verso <span class=\"_ _11\"> </span>locatori <span class=\"_ _11\"> </span>riferito <span class=\"_ _a\"> </span>all\u2019applicazione <span class=\"_ _11\"> </span>del<span class=\"_ _43\"> </span>principio contabile IFRS 16.<span class=\"_ _43\"> </span><table class=\"s w36c h1b3\" id=\"_b84c60da-15a1-4ecc-8369-1cff5567be5c\"><tr><td></td><td class=\"c x367 y1086 w313 h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x368 y1086 w358 h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">entro 1<span class=\"_ _43\"> </span></div></td><td class=\"c x369 y1086 w359 h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">da 1 a 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36a y1086 w35a h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">oltre 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36b y1086 w313 h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x36c y1086 w35b h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">entro 1<span class=\"_ _43\"> </span></div></td><td class=\"c x36d y1086 w359 h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">da 1 a 5<span class=\"_ _43\"> </span></div></td><td class=\"c x36e y1086 w35a h1b4\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">oltre 5<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x36f y1087 w144 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"_ _43\"> </span><span class=\"ff6\"> </span></div></td><td class=\"c x370 y1088 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x371 y1088 w35c h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">anno<span class=\"_ _43\"> </span></div></td><td class=\"c x372 y1088 w35d h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x373 y1088 w35d h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x374 y1088 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td><td class=\"c x375 y1088 w35c h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">anno<span class=\"_ _43\"> </span></div></td><td class=\"c x376 y1088 w35d h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td><td class=\"c x377 y1088 w35d h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">anni<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x36f yfbb w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti per locazioni IFRS 16 </div></td><td class=\"c x378 yfbb w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">33.700 </span><span class=\"ls0\"> </span></div></td><td class=\"c x379 yfbb w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">5.671 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37a yfbb w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">17.969 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37e yfbb w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">10.061 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37b yfbb w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">35.942 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37c yfbb w127 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">6.512 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37d yfbb w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">20.831 </span><span class=\"ls0\"> </span></div></td><td class=\"c x37f yfbb w122 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\"></span><span class=\"ls0\">8.5<span class=\"_ _43\"> </span></span><span class=\"ls0\">98</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x36f y1089 w144 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x378 y1089 w102 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">33.700 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x379 y1089 w122 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">5.671 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37a y1089 w122 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">17.969 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37e y1089 w122 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">10.061 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37b y1089 w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">35.942 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37c y1089 w127 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\">6.512 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37d y1089 w122 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"lsc\">20.831 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x37f y1089 w122 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"lsc\"></span><span class=\"lsc\">8.5<span class=\"_ _43\"> </span></span><span class=\"lsc\">98</span><span class=\"lsc\"> </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>L\u2019importo \u00e8 <span class=\"_ _0\"></span>stato determinato <span class=\"_ _0\"></span>attualizzando i <span class=\"_ _0\"></span>canoni previsti d<span class=\"_ _0\"></span>ai contratti d<span class=\"_ _0\"></span>i locazione <span class=\"_ _0\"></span>in<span class=\"_ _43\"> </span>essere, in particolare quelli immobiliari.<span class=\"_ _43\"> </span>L\u2019incremento  dell\u2019anno  fa <span class=\"_ _a\"> </span>riferimento <span class=\"_ _9\"> </span><span class=\"ff1\">p<span class=\"_ _0\"></span>rincipalmente  ai  nuovi <span class=\"_ _a\"> </span>contratti  di <span class=\"_ _a\"> </span>locazione<span class=\"_ _43\"> </span></span>immobiliare <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>uso <span class=\"_ _17\"> </span>ufficio <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>uso <span class=\"_ _c\"> </span>industriale,<span class=\"ff4\"> <span class=\"_ _c\"> </span></span>e <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>noleggio <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>medio-lungo <span class=\"_ _17\"> </span>termine <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>autoveicoli e automezzi<span class=\"ls12\">, </span>n<span class=\"_ _0\"></span>onch\u00e9 al rinnovo di alcuni contratti<span class=\"_ _2\"></span> in scadenza<span class=\"_ _0\"></span>.<span class=\"_ _43\"> </span>Si riporta il dettaglio degli altri finanziamenti:<span class=\"_ _43\"> </span>Saldo<span class=\"_ _43\"> </span>entro 1<span class=\"_ _43\"> </span>da 1 a 5<span class=\"_ _43\"> </span>oltre 5<span class=\"_ _43\"> </span>Saldo<span class=\"_ _43\"> </span>entro 1<span class=\"_ _43\"> </span>da 1 a 5<span class=\"_ _43\"> </span>o<span class=\"_ _43\"> </span>ltre 5<span class=\"_ _43\"> </span>i <span class=\"ffa ls0\">valori sono espressi in \u20ac/1000<span class=\"_ _43\"> </span></span>31/12/2023<span class=\"_ _43\"> </span>anno<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>31/12/2024<span class=\"_ _43\"> </span>anno<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>Altri finanziamenti                <span class=\"lsc\">114 </span>               <span class=\"lsc\">0 </span>           <span class=\"lsc\">114 </span>             <span class=\"ls0\">4.913 </span>        <span class=\"ls0\">3.106 </span><span class=\"ls0\">1.80<span class=\"_ _43\"> </span></span>Totale                <span class=\"lsc\">114 </span>               <span class=\"lsc\">0 </span>           <span class=\"lsc\">114 </span>              <span class=\"ls0\">-</span>                <span class=\"lsc\">4.913 </span>              <span class=\"ls0\">-</span>           <span class=\"lsc\">3.106 </span><span class=\"lsc\">1.80<span class=\"_ _43\"> </span></span>Si <span class=\"_ _10\"> </span>riferiscono <span class=\"_ _f\"> </span>a <span class=\"_ _10\"> </span>finanziamenti <span class=\"_ _10\"> </span>a <span class=\"_ _f\"> </span>tasso <span class=\"_ _10\"> </span>agevolato <span class=\"_ _f\"> </span>erogati <span class=\"_ _10\"> </span>dalle <span class=\"_ _10\"> </span><span class=\"ff6\">minorities</span> <span class=\"_ _f\"> </span>nel <span class=\"_ _10\"> </span>corso<span class=\"_ _43\"> </span>dell\u2019esercizio<span class=\"ff1\">, il cui rimborso \u00e8 postergato </span>all\u2019estinzione <span class=\"ff1\">di alcuni debiti bancari legati alle<span class=\"_ _43\"> </span></span>operazioni di acquisizione.<span class=\"_ _43\"> </span>In <span class=\"_ _a\"> </span>merito <span class=\"_ _a\"> </span>all\u2019indebitamento <span class=\"_ _a\"> </span>finanziario <span class=\"_ _a\"> </span>netto  d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>Gruppo, <span class=\"_ _a\"> </span>si <span class=\"_ _a\"> </span>riportano <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>seguito <span class=\"_ _a\"> </span>le<span class=\"_ _43\"> </span>informazioni <span class=\"_ _17\"> </span>finanziarie <span class=\"_ _1b\"></span>pre<span class=\"_ _0\"></span>disposte <span class=\"_ _17\"> </span>secondo <span class=\"_ _17\"> </span>lo <span class=\"_ _1b\"></span>schema <span class=\"_ _c\"> </span>richiesto <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _17\"> </span>comunicazione<span class=\"_ _43\"> </span>CONSOB, <span class=\"_ _17\"> </span>aggiorn<span class=\"_ _0\"></span>ate <span class=\"_ _c\"> </span>con <span class=\"_ _17\"> </span>quanto <span class=\"_ _c\"> </span>previsto <span class=\"_ _c\"> </span>dall\u2019orientamento <span class=\"_ _17\"> </span>ESM<span class=\"_ _0\"></span>A <span class=\"_ _17\"> </span>32<span class=\"_ _0\"></span><span class=\"ff1\">-382-<span class=\"_ _0\"></span>1138 <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>4<span class=\"_ _43\"> </span></span>marzo <span class=\"_ _0\"></span>2021 <span class=\"_ _b\"></span>cos\u00ec <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>recepito <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>richiamo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attenzione <span class=\"_ _0\"></span>CONSOB <span class=\"_ _0\"></span>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=\"_ _43\"> </span>2021 <span class=\"_ _1a\"></span>manifestando <span class=\"_ _1b\"></span>l\u2019intenzione <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>conformare <span class=\"_ _1a\"></span>le <span class=\"_ _1a\"></span>prop<span class=\"_ _0\"></span>rie <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>rassi <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>vigilanza <span class=\"_ _1a\"></span>ai <span class=\"_ _1b\"></span>suddetti<span class=\"_ _43\"> </span>orientamenti ESMA.<span class=\"_ _43\"> </span>L\u2019indebitamento <span class=\"_ _c\"> </span>fin<span class=\"_ _0\"></span>anziario <span class=\"_ _c\"> </span>del  Gr<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ppo <span class=\"_ _15\"> </span><span class=\"ff1 ls10\">De<span class=\"ls0\">xelance <span class=\"_ _c\"> </span>secondo <span class=\"_ _15\"> </span>lo <span class=\"_ _15\"> </span>schema <span class=\"_ _c\"> </span>adottato <span class=\"_ _15\"> </span>dalla<span class=\"_ _43\"> </span></span></span>Consob \u00e8 il seguente:<table class=\"s w36d h1b6\" id=\"_ce542331-44fd-433c-8f7b-f300412eaf58\"><tr><td></td><td class=\"c x381 y108e w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x382 y108e w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x383 y108f w10c h43\"><div class=\"t m0 x72 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td></tr><tr><td class=\"c x384 y108f w12b h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x385 y1090 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x386 y1090 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x384 y1091 w12b hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">A Disponibilit\u00e0 liquide </div></td><td class=\"c x387 y1091 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">41.457 </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y1091 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">33.681 </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y1091 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.776) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y1092 w12b hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">B Mezzi equivalenti a disponibilit\u00e0 liquide </div></td><td class=\"c x387 y1092 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x388 y1092 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x383 y1092 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y1093 w12b hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">C Altre attivit\u00e0 finanziarie correnti </div></td><td class=\"c x387 y1093 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.621 </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y1093 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">34.614 </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y1093 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.993 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y1094 w12b hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">D Liquidit\u00e0 (A + B + C) </div></td><td class=\"c x387 y1094 w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">70.078 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x388 y1094 w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">68.294 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x383 y1094 w10c hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.783) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y1095 w36e h194\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">E Debito finanziario corrente (inclusi gli strumen<span class=\"_ _2\"></span>ti di<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x191 y1096 w36f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">debito, ma esclusa la parte corrente del debito finanziario</div></td><td class=\"c x387 y1097 w109 h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(13.231) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y1097 w109 h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(21.049) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y1097 w10c h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.818) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y1098 w370 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">non corrente)<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x384 y1099 w12b hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">F Parte corrente del debito finanziario corrente </div></td><td class=\"c x387 y1099 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(20.422) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y1099 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(23.604) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y1099 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.182) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y109a w12b hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">G Indebitamento finanziario<span class=\"_ _2\"></span> corrente (E + F)<span class=\"_ _0\"></span> </div></td><td class=\"c x387 y109a w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(33.653) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y109a w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(44.653) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y109a w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(11.000) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y109b w12b hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">H Indebitamento finanziario corrente netto (G - <span class=\"ls37\">D</span><span class=\"ls37\">)</span> </div></td><td class=\"c x387 y109b w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">36.424 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x388 y109b w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">23.641 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x383 y109b w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(12.783) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y109c w371 h178\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">I Debito finanziario non corrente (esclusi la parte<span class=\"_ _2\"></span> corrente</div></td><td class=\"c x387 y109d w109 h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(157.372) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y109d w109 h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(121.288) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y109d w10c h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">36.084 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y109e w372 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">e gli strumenti di debito)<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x384 y109f w12b hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">J Strumenti di debito </div></td><td></td><td></td><td class=\"c x383 y109f w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y10a0 w12b hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">K Debiti commerciali e altri debiti non correnti </div></td><td></td><td></td><td class=\"c x383 y10a0 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y10a1 w12b hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">L Indebitamento finanziario non corrente (I + J + K) </div></td><td class=\"c x387 y10a1 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(157.372) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y10a1 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(121.288) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y10a1 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">36.084 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x384 y10a2 w12b hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">M Totale indebitamento finanziario (H + L) </div></td><td class=\"c x387 y10a2 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(120.948) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y10a2 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(97.647) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y10a2 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">23.301 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Al riguardo, si segnala l\u2019attenzione sui seguenti as<span class=\"_ _2\"></span>petti:<span class=\"_ _43\"> </span>a)<span class=\"ff7 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff5\">la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201cAltre <span class=\"_ _0\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\"></span>correnti\u201d <span class=\"_ _0\"></span>include le attivit<span class=\"_ _0\"></span>\u00e0 finanziarie <span class=\"_ _0\"></span>(a esempio, <span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span></span></span>titoli <span class=\"_ _17\"> </span>posseduti <span class=\"_ _c\"> </span>per <span class=\"_ _c\"> </span>negoziazione) <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>non <span class=\"_ _c\"> </span>sono <span class=\"_ _17\"> </span>(i) <span class=\"_ _17\"> </span>disponibilit\u00e0 <span class=\"_ _c\"> </span>liquide, <span class=\"_ _17\"> </span>(ii) <span class=\"_ _17\"> </span>mezz<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>equivalenti <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>disponibilit\u00e0 <span class=\"_ _17\"> </span>liquide <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>(iii) <span class=\"_ _17\"> </span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _1b\"></span>derivati <span class=\"_ _17\"> </span>utilizzati <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>finalit\u00e0 <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>copertura;<span class=\"_ _43\"> </span>b)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff5\">il <span class=\"_ _1b\"></span>\u201cd<span class=\"_ _0\"></span>ebito <span class=\"_ _1b\"></span>f<span class=\"_ _0\"></span>inanziario\u201d <span class=\"_ _17\"> </span>include <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _17\"> </span>remunerato <span class=\"_ _17\"> </span>(ossia <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>debito <span class=\"_ _17\"> </span>fruttifero) <span class=\"_ _17\"> </span>che<span class=\"_ _43\"> </span></span></span>comprende, tra l\u2019al<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ro, le<span class=\"_ _2\"></span> passivit\u00e0 <span class=\"_ _2\"></span>finanziarie relative a<span class=\"_ _6\"></span> contratti di loca<span class=\"_ _2\"></span>zione a breve<span class=\"_ _43\"> </span>e/o a lungo termine, separatamente indicate;<span class=\"_ _43\"> </span>c)<span class=\"ff7 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff5\">la voce <span class=\"_ _6\"></span>\u201cDebiti commerci<span class=\"_ _6\"></span>ali e <span class=\"_ _6\"></span>alt<span class=\"_ _0\"></span>ri <span class=\"_ _6\"></span>debiti non <span class=\"_ _6\"></span>correnti\u201d i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>clude <span class=\"_ _6\"></span>eventualmente i <span class=\"_ _6\"></span>debiti<span class=\"_ _43\"> </span></span></span>non  remunerati,  che  presentano  una  significativa  componente  di  finanziamento<span class=\"_ _43\"> </span>implicito <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>esplicito <span class=\"_ _0\"></span>(a <span class=\"_ _0\"></span>esempio <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ornitori con <span class=\"_ _b\"></span>una <span class=\"_ _0\"></span>scadenza <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>a<span class=\"_ _43\"> </span>12 mesi), ed eventuali altri prestiti infruttiferi.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019indebitamento <span class=\"_ _6\"></span>finanziario <span class=\"_ _6\"></span><span class=\"ff1\">del <span class=\"_ _6\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>Euro <span class=\"_ _2\"></span><span class=\"ls1a\">97<span class=\"ls0\">,6 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>ed <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>allineato <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>risultato<span class=\"_ _43\"> </span></span></span></span></span>determinato secondo gli orientamenti ESMA.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "Saldo<span class=\"_ _43\"> </span>entro 1<span class=\"_ _43\"> </span>i valori sono espressi in \u20ac/1000<span class=\"_ _43\"> </span>31/12/2023<span class=\"_ _43\"> </span>anno<span class=\"_ _43\"> </span>Debiti per earn out           <span class=\"ls0\">18.380 </span>        <span class=\"ls0\">7.560 </span>Debiti per opzioni put           <span class=\"ls0\">54.556 </span>              <span class=\"ls0\">-</span>   Totale           <span class=\"lsc\">72.937 </span>        <span class=\"lsc\">7.560 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "da 1 a 5<span class=\"_ _43\"> </span>oltre 5<span class=\"_ _43\"> </span>Saldo<span class=\"_ _43\"> </span>entro 1<span class=\"_ _43\"> </span>da 1 a 5<span class=\"_ _43\"> </span>oltre 5<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>31/12/2024<span class=\"_ _43\"> </span>anno<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>anni<span class=\"_ _43\"> </span>     <span class=\"ls0\">10.821 </span>             <span class=\"ls0\">6.570 </span>        <span class=\"ls0\">4.790 </span>        <span class=\"ls0\">1.780 </span>     <span class=\"ls0\">54.556 </span>           <span class=\"ls0\">55.403 </span>        <span class=\"ls0\">9.747 </span>      <span class=\"ls0\">45.656 </span>     <span class=\"lsc\">65.377 </span>              <span class=\"ls0\">-</span>              <span class=\"lsc\">61.972 </span>      <span class=\"lsc\">14.537 </span>      <span class=\"lsc\">47.435 </span>              <span class=\"ls0\">-</span>   17.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Altre passivit\u00e0 non correnti<span class=\"_ _43\"> </span></span></span>La voce <span class=\"_ _2\"></span>contabile di<span class=\"_ _2\"></span> Euro 1.858<span class=\"_ _2\"></span> migliaia accoglie<span class=\"_ _2\"></span> la <span class=\"_ _2\"></span>quota non<span class=\"_ _2\"></span> corrente dei<span class=\"_ _2\"></span> risconti passivi<span class=\"_ _43\"> </span>per Euro 797 migliaia <span class=\"lsb\">e </span>il debito d<span class=\"_ _0\"></span>i Euro 1.051 mig<span class=\"_ _2\"></span>liaia comprendente la miglior stima del<span class=\"_ _43\"> </span>valore <span class=\"_ _b\"></span>attuale <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>incentivazione <span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>ettante <span class=\"_ _0\"></span>agli <span class=\"_ _0\"></span>Amm<span class=\"_ _0\"></span>inistratori della<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _b\"></span>sin<span class=\"_ _43\"> </span>qui maturato.<table class=\"s w373 h1b7\" id=\"_d9c348e0-f1a5-4bfc-a5eb-a49c51b724bc\"><tr><td></td><td class=\"c x38a y10a3 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x38b y10a3 w33b h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x38c y10a4 w109 h29\"><div class=\"t m0 x72 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x232 y10a3 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x38d y10a4 w1f7 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x38e y10a5 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x38f y10a5 w33c h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x390 y10a5 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x38d y10a6 w1f7 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti verso il personale e amministratori </div></td><td></td><td></td><td class=\"c x38c y10a6 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.051 </span><span class=\"ls0\"> </span></div></td><td class=\"c x391 y10a6 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.051 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x38d y10a7 w1f7 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ratei e risconti </div></td><td class=\"c x392 y10a7 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">839 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x38c y10a7 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(43) </span><span class=\"ls0\"> </span></div></td><td class=\"c x391 y10a7 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">797 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x38d y10a8 w1f7 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri debiti </div></td><td></td><td></td><td class=\"c x38c y10a8 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x391 y10a8 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">11 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x38d y10a9 w1f7 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x392 y10a9 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">839 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x393 y10a9 w1b5 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x38c y10a9 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.019 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x391 y10a9 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.858 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "In <span class=\"_ _a\"> </span>merito <span class=\"_ _a\"> </span>all\u2019indebitamento <span class=\"_ _a\"> </span>finanziario <span class=\"_ _a\"> </span>netto  d<span class=\"_ _0\"></span>el <span class=\"_ _a\"> </span>Gruppo, <span class=\"_ _a\"> </span>si <span class=\"_ _a\"> </span>riportano <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>seguito <span class=\"_ _a\"> </span>le<span class=\"_ _43\"> </span>informazioni <span class=\"_ _17\"> </span>finanziarie <span class=\"_ _1b\"></span>pre<span class=\"_ _0\"></span>disposte <span class=\"_ _17\"> </span>secondo <span class=\"_ _17\"> </span>lo <span class=\"_ _1b\"></span>schema <span class=\"_ _c\"> </span>richiesto <span class=\"_ _1b\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _17\"> </span>comunicazione<span class=\"_ _43\"> </span>CONSOB, <span class=\"_ _17\"> </span>aggiorn<span class=\"_ _0\"></span>ate <span class=\"_ _c\"> </span>con <span class=\"_ _17\"> </span>quanto <span class=\"_ _c\"> </span>previsto <span class=\"_ _c\"> </span>dall\u2019orientamento <span class=\"_ _17\"> </span>ESM<span class=\"_ _0\"></span>A <span class=\"_ _17\"> </span>32<span class=\"_ _0\"></span><span class=\"ff1\">-382-<span class=\"_ _0\"></span>1138 <span class=\"_ _17\"> </span>del <span class=\"_ _c\"> </span>4<span class=\"_ _43\"> </span></span>marzo <span class=\"_ _0\"></span>2021 <span class=\"_ _b\"></span>cos\u00ec <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>recepito <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>richiamo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attenzione <span class=\"_ _0\"></span>CONSOB <span class=\"_ _0\"></span>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=\"_ _43\"> </span>2021 <span class=\"_ _1a\"></span>manifestando <span class=\"_ _1b\"></span>l\u2019intenzione <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>conformare <span class=\"_ _1a\"></span>le <span class=\"_ _1a\"></span>prop<span class=\"_ _0\"></span>rie <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>rassi <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>vigilanza <span class=\"_ _1a\"></span>ai <span class=\"_ _1b\"></span>suddetti<span class=\"_ _43\"> </span>orientamenti ESMA.<span class=\"_ _43\"> </span>L\u2019indebitamento <span class=\"_ _c\"> </span>fin<span class=\"_ _0\"></span>anziario <span class=\"_ _c\"> </span>del  Gr<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ppo <span class=\"_ _15\"> </span><span class=\"ff1 ls10\">De<span class=\"ls0\">xelance <span class=\"_ _c\"> </span>secondo <span class=\"_ _15\"> </span>lo <span class=\"_ _15\"> </span>schema <span class=\"_ _c\"> </span>adottato <span class=\"_ _15\"> </span>dalla<span class=\"_ _43\"> </span></span></span>Consob \u00e8 il seguente:<table class=\"s w36d h1b6\" id=\"_ce542331-44fd-433c-8f7b-f300412eaf58\"><tr><td></td><td class=\"c x381 y108e w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x382 y108e w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x383 y108f w10c h43\"><div class=\"t m0 x72 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td></tr><tr><td class=\"c x384 y108f w12b h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x385 y1090 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023<span class=\"_ _43\"> </span></div></td><td class=\"c x386 y1090 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x384 y1091 w12b hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">A Disponibilit\u00e0 liquide </div></td><td class=\"c x387 y1091 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">41.457 </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y1091 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">33.681 </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y1091 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.776) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y1092 w12b hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">B Mezzi equivalenti a disponibilit\u00e0 liquide </div></td><td class=\"c x387 y1092 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x388 y1092 w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x383 y1092 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y1093 w12b hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">C Altre attivit\u00e0 finanziarie correnti </div></td><td class=\"c x387 y1093 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.621 </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y1093 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">34.614 </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y1093 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.993 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y1094 w12b hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">D Liquidit\u00e0 (A + B + C) </div></td><td class=\"c x387 y1094 w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">70.078 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x388 y1094 w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">68.294 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x383 y1094 w10c hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.783) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y1095 w36e h194\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">E Debito finanziario corrente (inclusi gli strumen<span class=\"_ _2\"></span>ti di<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x191 y1096 w36f h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">debito, ma esclusa la parte corrente del debito finanziario</div></td><td class=\"c x387 y1097 w109 h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(13.231) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y1097 w109 h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(21.049) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y1097 w10c h22\"><div class=\"t m0 xb5 h12 y19b ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.818) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y1098 w370 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">non corrente)<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x384 y1099 w12b hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">F Parte corrente del debito finanziario corrente </div></td><td class=\"c x387 y1099 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(20.422) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y1099 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(23.604) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y1099 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.182) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y109a w12b hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">G Indebitamento finanziario<span class=\"_ _2\"></span> corrente (E + F)<span class=\"_ _0\"></span> </div></td><td class=\"c x387 y109a w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(33.653) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y109a w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(44.653) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y109a w10c hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(11.000) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y109b w12b hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">H Indebitamento finanziario corrente netto (G - <span class=\"ls37\">D</span><span class=\"ls37\">)</span> </div></td><td class=\"c x387 y109b w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">36.424 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x388 y109b w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">23.641 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x383 y109b w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(12.783) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y109c w371 h178\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">I Debito finanziario non corrente (esclusi la parte<span class=\"_ _2\"></span> corrente</div></td><td class=\"c x387 y109d w109 h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(157.372) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y109d w109 h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(121.288) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y109d w10c h43\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">36.084 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y109e w372 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">e gli strumenti di debito)<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x384 y109f w12b hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">J Strumenti di debito </div></td><td></td><td></td><td class=\"c x383 y109f w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y10a0 w12b hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">K Debiti commerciali e altri debiti non correnti </div></td><td></td><td></td><td class=\"c x383 y10a0 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x384 y10a1 w12b hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">L Indebitamento finanziario non corrente (I + J + K) </div></td><td class=\"c x387 y10a1 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(157.372) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y10a1 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(121.288) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y10a1 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">36.084 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x384 y10a2 w12b hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">M Totale indebitamento finanziario (H + L) </div></td><td class=\"c x387 y10a2 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">(120.948) </span><span class=\"ls0\"> </span></div></td><td class=\"c x388 y10a2 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">        <span class=\"ls0\">(97.647) </span><span class=\"ls0\"> </span></div></td><td class=\"c x383 y10a2 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">23.301 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Al riguardo, si segnala l\u2019attenzione sui seguenti as<span class=\"_ _2\"></span>petti:<span class=\"_ _43\"> </span>a)<span class=\"ff7 ls0\"> <span class=\"_ _18\"> </span><span class=\"ff5\">la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>\u201cAltre <span class=\"_ _0\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\"></span>correnti\u201d <span class=\"_ _0\"></span>include le attivit<span class=\"_ _0\"></span>\u00e0 finanziarie <span class=\"_ _0\"></span>(a esempio, <span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span></span></span>titoli <span class=\"_ _17\"> </span>posseduti <span class=\"_ _c\"> </span>per <span class=\"_ _c\"> </span>negoziazione) <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>non <span class=\"_ _c\"> </span>sono <span class=\"_ _17\"> </span>(i) <span class=\"_ _17\"> </span>disponibilit\u00e0 <span class=\"_ _c\"> </span>liquide, <span class=\"_ _17\"> </span>(ii) <span class=\"_ _17\"> </span>mezz<span class=\"_ _0\"></span>i<span class=\"_ _43\"> </span>equivalenti <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>disponibilit\u00e0 <span class=\"_ _17\"> </span>liquide <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>(iii) <span class=\"_ _17\"> </span>stru<span class=\"_ _0\"></span>menti <span class=\"_ _1b\"></span>derivati <span class=\"_ _17\"> </span>utilizzati <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>finalit\u00e0 <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>copertura;<span class=\"_ _43\"> </span>b)<span class=\"ff7 ls0\"> <span class=\"_ _14\"> </span><span class=\"ff5\">il <span class=\"_ _1b\"></span>\u201cd<span class=\"_ _0\"></span>ebito <span class=\"_ _1b\"></span>f<span class=\"_ _0\"></span>inanziario\u201d <span class=\"_ _17\"> </span>include <span class=\"_ _17\"> </span>il <span class=\"_ _1b\"></span>deb<span class=\"_ _0\"></span>ito <span class=\"_ _17\"> </span>remunerato <span class=\"_ _17\"> </span>(ossia <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>debito <span class=\"_ _17\"> </span>fruttifero) <span class=\"_ _17\"> </span>che<span class=\"_ _43\"> </span></span></span>comprende, tra l\u2019al<span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>ro, le<span class=\"_ _2\"></span> passivit\u00e0 <span class=\"_ _2\"></span>finanziarie relative a<span class=\"_ _6\"></span> contratti di loca<span class=\"_ _2\"></span>zione a breve<span class=\"_ _43\"> </span>e/o a lungo termine, separatamente indicate;<span class=\"_ _43\"> </span>c)<span class=\"ff7 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff5\">la voce <span class=\"_ _6\"></span>\u201cDebiti commerci<span class=\"_ _6\"></span>ali e <span class=\"_ _6\"></span>alt<span class=\"_ _0\"></span>ri <span class=\"_ _6\"></span>debiti non <span class=\"_ _6\"></span>correnti\u201d i<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>clude <span class=\"_ _6\"></span>eventualmente i <span class=\"_ _6\"></span>debiti<span class=\"_ _43\"> </span></span></span>non  remunerati,  che  presentano  una  significativa  componente  di  finanziamento<span class=\"_ _43\"> </span>implicito <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>esplicito <span class=\"_ _0\"></span>(a <span class=\"_ _0\"></span>esempio <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ornitori con <span class=\"_ _b\"></span>una <span class=\"_ _0\"></span>scadenza <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>a<span class=\"_ _43\"> </span>12 mesi), ed eventuali altri prestiti infruttiferi.<span class=\"_ _43\"> </span>L<span class=\"ff5\">\u2019indebitamento <span class=\"_ _6\"></span>finanziario <span class=\"_ _6\"></span><span class=\"ff1\">del <span class=\"_ _6\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>Euro <span class=\"_ _2\"></span><span class=\"ls1a\">97<span class=\"ls0\">,6 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>ed <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _6\"></span>allineato <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>risultato<span class=\"_ _43\"> </span></span></span></span></span>determinato secondo gli orientamenti ESMA.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "18.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Imposte differite<span class=\"_ _43\"> </span></span></span>Le <span class=\"_ _1b\"></span>t<span class=\"_ _0\"></span>abelle <span class=\"_ _1b\"></span>che <span class=\"_ _17\"> </span>seguono <span class=\"_ _1b\"></span>illustrano <span class=\"_ _17\"> </span>la <span class=\"_ _1b\"></span>movimentazione <span class=\"_ _17\"> </span>delle <span class=\"_ _1b\"></span>imposte <span class=\"_ _17\"> </span>differite <span class=\"_ _1b\"></span>passive <span class=\"_ _17\"> </span>e<span class=\"_ _43\"> </span>attive <span class=\"_ _c\"> </span>(queste <span class=\"_ _1b\"> </span>u<span class=\"_ _0\"></span>ltime <span class=\"_ _c\"> </span>iscritte <span class=\"_ _17\"> </span>nelle <span class=\"_ _c\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>non <span class=\"_ _c\"> </span>correnti <span class=\"_ _17\"> </span>della <span class=\"_ _c\"> </span>Situazione <span class=\"_ _17\"> </span>patrimoniale<span class=\"_ _0\"></span>-<span class=\"_ _43\"> </span>finanziaria) <span class=\"_ _13\"></span>nel <span class=\"_ _1a\"></span>corso <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _13\"></span><span class=\"ff5\">con <span class=\"_ _1a\"></span>l\u2019evidenza <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>natura <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>differenze <span class=\"_ _1a\"></span>temporanee<span class=\"_ _43\"> </span></span>che le hanno generate.<span class=\"_ _43\"> </span>Imposte anticipate<table class=\"s w374 h1b8\" id=\"_e4b6f57b-81f5-43b0-8e36-2dde7d409568\"><tr><td></td><td class=\"c x395 y10aa w313 h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x396 y10aa w33b h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x397 y10ab w103 h29\"><div class=\"t m0 x62 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x398 y10ab w10c h29\"><div class=\"t m0 xa7 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x399 y10aa w313 h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x1bf y10ab w1f8 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x39a y10ac w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x39b y10ac w33f h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td></td><td class=\"c x39c y10ac w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x1bf y10ad w1f8 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ammortamenti </div></td><td class=\"c x39d y10ad w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">129 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x397 y10ad w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">25 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x39e y10ad w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">154 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10ae w1f8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x39d y10ae w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">352 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x397 y10ae w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">1 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x39e y10ae w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">352 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10af w1f8 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Svalutazione crediti </div></td><td class=\"c x39d y10af w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">134 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x397 y10af w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">16 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x39e y10af w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">150 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10b0 w1f8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Svalutazione magazzino </div></td><td class=\"c x39d y10b0 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.471 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x397 y10b0 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">55 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x39e y10b0 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.526 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y10b1 w1f8 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">TFR IAS 19 </div></td><td class=\"c x39d y10b1 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">47 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x398 y10b1 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">(0) </span><span class=\"ls0\"> </span></div></td><td class=\"c x39e y10b1 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">47 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10b2 w1f8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Locazioni IFRS 16 </div></td><td class=\"c x39d y10b2 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">415 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x397 y10b2 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">216 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x39e y10b2 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">632 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10b3 w1f8 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Contratti derivati </div></td><td class=\"c x39d y10b3 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">159 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x398 y10b3 w10c hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(32) </span><span class=\"ls0\"> </span></div></td><td class=\"c x39e y10b3 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">127 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10b4 w1f8 hb7\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls0 ws0\">Indennit\u00e0 agenti </div></td><td class=\"c x39d y10b4 w103 hb7\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">82 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x397 y10b4 w103 hb7\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">0 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x39e y10b4 w109 hb7\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">82 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10b5 w1f8 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Benefici dipendenti e amministratori </div></td><td class=\"c x39d y10b5 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">420 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x397 y10b5 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">47 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x39e y10b5 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">467 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10b6 w1f8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Rivalutazioni </div></td><td class=\"c x39d y10b6 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">260 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x398 y10b6 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(15) </span><span class=\"ls0\"> </span></div></td><td class=\"c x39e y10b6 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">245 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10b7 w1f8 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri </div></td><td class=\"c x39d y10b7 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">179 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x397 y10b7 w103 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">161 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x39e y10b7 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">340 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10b8 w1f8 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x39d y10b8 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">3.648 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x39f y10b8 w1f9 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x397 y10b8 w103 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">521 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x398 y10b8 w10c hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(47) </span><span class=\"ls0\"> </span></div></td><td class=\"c x39e y10b8 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.122 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Le <span class=\"_ _a\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>per <span class=\"_ _a\"> </span>imposte <span class=\"_ _a\"> </span>anticipate <span class=\"_ _a\"> </span>iscritte <span class=\"_ _a\"> </span><span class=\"ff5\">nell\u2019attivo <span class=\"_ _9\"> </span>alla <span class=\"_ _a\"> </span>voce <span class=\"_ _a\"> </span>\u201cAttivit\u00e0 <span class=\"_ _a\"> </span>per <span class=\"_ _a\"> </span>Imposte<span class=\"_ _43\"> </span></span>anticipate\u201d <span class=\"_ _b\"></span><span class=\"ff1\">includono <span class=\"_ _b\"></span>il <span class=\"_ _0\"></span>ben<span class=\"_ _0\"></span>eficio <span class=\"_ _0\"></span>di <span class=\"_ _b\"></span>costi <span class=\"_ _b\"></span>ripresi <span class=\"_ _0\"></span>fiscalmente <span class=\"_ _b\"></span>in <span class=\"_ _b\"></span>via <span class=\"_ _0\"></span>temp<span class=\"_ _0\"></span>oranea. <span class=\"_ _0\"></span>Si <span class=\"_ _b\"></span>sono,<span class=\"_ _43\"> </span></span>infatti, <span class=\"_ _13\"></span>ritenuti <span class=\"_ _1a\"></span>soddisfatti <span class=\"_ _13\"></span>i <span class=\"_ _1a\"></span>requisiti <span class=\"_ _13\"></span>per <span class=\"_ _1a\"></span>l\u2019iscrizione <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>imposte <span class=\"_ _1b\"></span><span class=\"ff1\">anticipate <span class=\"_ _13\"></span>previste <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>allo<span class=\"_ _43\"> </span></span>IAS 12.<span class=\"_ _43\"> </span>Imposte differite<table class=\"s w375 h1b9\" id=\"_8c188d70-69be-41cf-a0db-3a0e7a2b9aea\"><tr><td></td><td class=\"c x3a0 y10b9 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x3a1 y10b9 w33b h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x3a2 y10ba w1b9 h29\"><div class=\"t m0 x60 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x3a3 y10ba w1fd h29\"><div class=\"t m0 x3a h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x3a4 y10b9 w313 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x1bf y10ba w1fa h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3a5 y10bb w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x3a6 y10bb w33f h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td></td><td class=\"c x39c y10bb w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x1bf y10bc w1fa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Marchi </div></td><td class=\"c x3a7 y10bc w1fb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">11.903 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3a2 y10bc w1b9 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">65 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x3a8 y10bc w1fe hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">11.968 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y10bd w1fa hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Modelli </div></td><td class=\"c x3a7 y10bd w1fb hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.400 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x3a3 y10bd w1fd hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(121) </span><span class=\"ls0\"> </span></div></td><td class=\"c x3a8 y10bd w1fe hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.279 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 y10be w376 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Relazioni con la clientela e portafoglio</div></td><td class=\"c x3a7 y10bf w1fb h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">12.004 </span><span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x3a3 y10bf w1fd h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.991) </span><span class=\"ls0\"> </span></div></td><td class=\"c x3a8 y10bf w1fe h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.013 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x191 yfbf w377 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">ordini<span class=\"_ _43\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y10c0 w1fa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Terreni e fabbricati </div></td><td class=\"c x3a7 y10c0 w1fb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">290 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c x3a8 y10c0 w1fe hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">290 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10c1 w1fa hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Contratti derivati </div></td><td class=\"c x3a7 y10c1 w1fb hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">81 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td class=\"c x3a3 y10c1 w1fd hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"ls0\">(45) </span><span class=\"ls0\"> </span></div></td><td class=\"c x3a8 y10c1 w1fe hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">36 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10c2 w1fa hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri </div></td><td class=\"c x3a7 y10c2 w1fb hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">34 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x3a2 y10c2 w1b9 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">269 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td class=\"c x3a8 y10c2 w1fe hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">303 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x1bf y10c3 w1fa hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3a7 y10c3 w1fb hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">25.712 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3a9 y10c3 w1fc hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x3a2 y10c3 w1b9 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">334 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3a3 y10c3 w1fd hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(2.157) </span><span class=\"ls0\"> </span></div></td><td class=\"c x3a8 y10c3 w1fe hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">23.889 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Come <span class=\"_ _14\"> </span>evidenziato <span class=\"_ _14\"> </span>nella <span class=\"_ _19\"> </span>t<span class=\"_ _0\"></span>abella, <span class=\"_ _14\"> </span>le <span class=\"_ _14\"> </span>im<span class=\"_ _2\"></span>poste <span class=\"_ _14\"> </span>differite <span class=\"_ _14\"> </span>si <span class=\"_ _14\"> </span>riferiscono <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>rincipalmente<span class=\"_ _43\"> </span>all\u2019effetto <span class=\"_ _b\"></span>fiscale <span class=\"_ _b\"></span>su<span class=\"_ _0\"></span>ll\u2019allocazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>prezzo <span class=\"_ _b\"></span>pagat<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>per <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span><span class=\"ff1 ls8\">e <span class=\"_ _b\"></span><span class=\"ls0\">acqu<span class=\"_ _0\"></span>isizioni <span class=\"_ _b\"></span>(PPA) <span class=\"_ _b\"></span>sul<span class=\"_ _43\"> </span></span></span>valore <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _7\"></span>Marchi, <span class=\"_ _7\"></span>Modelli, <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>Relazioni <span class=\"_ _6\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _6\"></span>clientela <span class=\"_ _6\"></span>e <span class=\"_ _7\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>Portafoglio <span class=\"_ _7\"></span>ordini<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>secondo<span class=\"_ _43\"> </span>quanto gi\u00e0 descritto nella Nota 1.<span class=\"_ _43\"> </span>La voce <span class=\"_ _0\"></span>\u201cAltri\u201d \u00e8 composta prevalentemente d<span class=\"_ _0\"></span>alla fiscalit\u00e0 differita <span class=\"_ _b\"></span><span class=\"ff1\">relativ<span class=\"_ _2\"></span>a alle <span class=\"_ _0\"></span>riserve di<span class=\"_ _43\"> </span></span>utili distribuibili.<span class=\"_ _43\"> </span>31.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Imposte<span class=\"_ _43\"> </span></span></span>Riportiamo di seguito la composizione della voce:<table class=\"s w37d h1c8\" id=\"_917147b1-391d-4197-9f11-49078911aa82\"><tr><td class=\"c x3c2 y111f w144 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3c3 y111f w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y111f w109 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1120 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Imposte correnti </div></td><td class=\"c x3c3 y1120 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.171 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1120 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">9.903 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1121 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Imposte anticipate </div></td><td class=\"c x3c3 y1121 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">286 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y1121 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(467) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1122 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Imposte differite </div></td><td class=\"c x3c3 y1122 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.239) </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1122 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.778) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 yfee w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 yfee w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">9.218 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 yfee w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">7.658 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Per <span class=\"_ _17\"> </span>la <span class=\"_ _1b\"></span>movimentazione <span class=\"_ _1b\"></span>delle <span class=\"_ _1b\"></span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _1b\"></span>differite <span class=\"_ _1b\"></span>attive <span class=\"_ _1b\"></span>e <span class=\"_ _17\"> </span>passive <span class=\"_ _1b\"></span>si <span class=\"_ _17\"> </span>rinvia <span class=\"_ _1b\"></span>all\u2019informativa<span class=\"_ _43\"> </span>inclusa <span class=\"_ _c\"> </span>nella <span class=\"_ _15\"> </span>Nota <span class=\"_ _c\"> </span><span class=\"ls7\">18</span> <span class=\"_ _c\"> </span>delle <span class=\"_ _15\"> </span>corrispondenti <span class=\"_ _c\"> </span>poste <span class=\"_ _c\"> </span>patrimoniali, <span class=\"_ _15\"> </span>nonch\u00e9 <span class=\"_ _17\"> </span>alle <span class=\"_ _15\"> </span>indicazioni<span class=\"_ _43\"> </span>fornite nella Nota <span class=\"ls7\">12</span> <span class=\"ff5\">\u201cPatrimonio Netto\u201d.<span class=\"_ _43\"> </span></span>Si <span class=\"_ _1b\"></span>riporta <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>seguito <span class=\"_ _1b\"></span>la <span class=\"_ _1b\"></span>tabella <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>riconciliazione <span class=\"_ _1a\"></span>dell\u2019onere <span class=\"_ _1b\"></span>fiscale <span class=\"_ _1b\"></span>corrente <span class=\"_ _1b\"></span>con <span class=\"_ _1b\"></span>l\u2019onere<span class=\"_ _43\"> </span>fiscale teorico:<table class=\"s w384 h1c9\" id=\"_d87143c0-97c7-41e7-91a3-f515071b3603\"><tr><td class=\"c x3cd y1123 w20a hb9\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3ce y1123 w109 hb9\"><div class=\"t m0 x46 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">IRES </div></td><td class=\"c x3cf y1123 w123 hb9\"><div class=\"t m0 x46 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">% </div></td><td class=\"c x3d0 y1123 w109 hb9\"><div class=\"t m0 x46 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">IRAP </div></td><td class=\"c x3d1 y1123 w123 hb9\"><div class=\"t m0 x46 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">% </div></td><td class=\"c x3d2 y1123 w1b8 hb9\"><div class=\"t m0 x5c h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Altro </div></td></tr><tr><td class=\"c x3cd y1124 w20a hb9\"><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Reddito ante imposte </div></td><td class=\"c x3ce y1124 w109 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.561 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3d0 y1124 w109 hb9\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">27.414 </span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x3cd y1125 w20a hb9\"><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Imposta teorica </div></td><td class=\"c x3ce y1125 w109 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.135 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cf y1125 w123 hb9\"><div class=\"t m0 x57 h8d y39f ff6 fs9 fc1 sc0 ls0 ws0\">24,0% </div></td><td class=\"c x3d0 y1125 w109 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.069 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3d1 y1125 w123 hb9\"><div class=\"t m0 x47 h8d y39f ff6 fs9 fc1 sc0 ls0 ws0\">3,9% </div></td><td></td></tr><tr><td class=\"c x3cd y1126 w20a hb9\"><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Tot. imponibile differenze temporanee </div></td><td class=\"c x3ce y1126 w109 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.952 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3d0 y1126 w109 hb9\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.132 </span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x3cd y1127 w20a hb6\"><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Tot. imponibile differenze permanenti </div></td><td class=\"c x3ce y1127 w109 hb6\"><div class=\"t m0 x3a h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.378) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3d0 y1127 w109 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.317 </span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x3cd y1128 w20a hb6\"><div class=\"t m0 xb5 h12 y144 ff1 fs9 fc1 sc0 ls0 ws0\">Imponibile fiscale consolidato </div></td><td class=\"c x3ce y1128 w109 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">32.135 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3d0 y1128 w109 hb6\"><div class=\"t m0 xb7 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">50.863 </span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x3cd y1129 w20a hb7\"><div class=\"t m0 xb5 h1f y980 ff3 fs9 fc1 sc0 ls0 ws0\">Imposta effettiva </div></td><td class=\"c x3ce y1129 w109 hb7\"><div class=\"t m0 xb7 h1f y6ba ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">7.712 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cf y1129 w123 hb7\"><div class=\"t m0 x57 h8e y6ba ff9 fs9 fc1 sc0 ls0 ws0\">30,2% </div></td><td class=\"c x3d0 y1129 w109 hb7\"><div class=\"t m0 xb7 h1f y6ba ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">1.984 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3d1 y1129 w123 hb7\"><div class=\"t m0 x47 h8e y6ba ff9 fs9 fc1 sc0 ls0 ws0\">7,2% </div></td><td></td></tr></table>            <span class=\"lsc\">207</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "19.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Debiti commerciali<span class=\"_ _43\"> </span></span></span>La voce ammonta a Euro 53.611 migliaia.<span class=\"_ _43\"> </span>L\u2019ammontare complessivo dei debiti risulta interamente liquidabile entro<span class=\"_ _2\"></span> 12 mesi.<table class=\"s w378 h19d\" id=\"_09c7e687-ebcc-488e-8176-f5a86f68ff02\"><tr><td></td><td class=\"c x3ab yfb8 w313 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x3ac yfb8 w33b h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x3ad y10c4 w109 h43\"><div class=\"t m0 x72 h12 yabc ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x3ae yfb8 w313 h177\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x3af y10c4 w100 h43\"><div class=\"t m0 xb5 h8d y980 ff6 fs9 fc1 sc0 ls37 ws0\">i <span class=\"ffa ls0\">valori sono espressi in \u20ac/1000</span><span class=\"ffa ls0\"><span class=\"ff6\"> </span></span></div></td><td class=\"c x3b0 y10c5 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x3b1 y10c5 w33c h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x3b2 y10c5 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x3af y10c6 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti commerciali </div></td><td class=\"c x3b3 y10c6 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">51.271 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3ad y10c6 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.340 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3b4 y10c6 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">53.611 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3af y10c7 w100 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3b3 y10c7 w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">51.271 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3b5 y10c7 w1d7 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x3ad y10c7 w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">2.340 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3b4 y10c7 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">53.611 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Con <span class=\"_ _2\"></span>riferimento <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>voce <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _6\"></span>commerciali, <span class=\"_ _6\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _6\"></span>non <span class=\"_ _2\"></span>fa <span class=\"_ _2\"></span>ricorso <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>essuna <span class=\"_ _6\"></span>forma<span class=\"_ _43\"> </span>di \u201csupply chain financing\u201d.<span class=\"_ _43\"> </span>Si <span class=\"_ _c\"> </span>allega <span class=\"_ _c\"> </span>in<span class=\"_ _0\"></span>oltre <span class=\"_ _c\"> </span>l\u2019<span class=\"ff6\">ageing<span class=\"ff1\"> <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _c\"> </span>debiti <span class=\"_ _c\"> </span>commerciali <span class=\"_ _c\"> </span>per <span class=\"_ _c\"> </span>evidenziare, <span class=\"_ _15\"> </span>in <span class=\"_ _17\"> </span>part<span class=\"_ _0\"></span>icolare <span class=\"_ _c\"> </span>per <span class=\"_ _c\"> </span>le<span class=\"_ _43\"> </span></span></span>posizioni scadute, il periodo di ritardo.<table class=\"s w379 h1ba\" id=\"_a767b406-45cb-417e-bd02-e95be71d73e1\"><tr><td class=\"c x2cb y10c8 w200 hb6\"><div class=\"t m0 xb5 h8d y39f ff6 fs9 fc1 sc0 ls0 ws0\">ageing fornitori </div></td><td></td><td></td><td></td><td></td><td class=\"c x3b7 y10c8 w1db hb6\"><div class=\"t m0 x30 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">scaduto </div></td><td></td><td></td><td></td><td class=\"c x3b8 y10c8 w1dc hb6\"><div class=\"t m0 x72 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x3b9 y10c9 w201 hb6\"><div class=\"t m0 xb7 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">a scadere </div></td><td class=\"c x3b7 y10c9 w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">tot. scaduto </div></td><td class=\"c x3ba y10c9 w149 hb6\"><div class=\"t m0 x62 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">1-30 gg </div></td><td class=\"c x3bb y10c9 w149 hb6\"><div class=\"t m0 x3a h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">31<span class=\"ls0\">-60 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x3bc y10c9 w1df hb6\"><div class=\"t m0 x3a h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">61<span class=\"ls0\">-90 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x3bd y10c9 w1e0 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">91<span class=\"ls0\">-120 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x3be y10c9 w1e1 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">121<span class=\"ls0\">-150 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x3bf y10c9 w202 hb6\"><div class=\"t m0 x73 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">oltre </div></td><td></td></tr><tr><td class=\"c x2cb y10ca w200 hb6\"><div class=\"t m0 x77 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3b9 y10ca w201 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">47.165 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3b7 y10ca w111 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">4.107 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3ba y10ca w149 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">1.375 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3bb y10ca w149 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">1.200 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3bc y10ca w1df hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"lsc\">698 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3bd y10ca w1e0 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x3be y10ca w1e1 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">71 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3bf y10ca w202 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"lsc\">763 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3b8 y10ca w1dc hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">51.271 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x2cb y10cb w200 hb6\"><div class=\"t m0 x77 h12 y326 ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x3b9 y10cb w201 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">      <span class=\"ls0\">50.843 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3b7 y10cb w111 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">2.768 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3ba y10cb w149 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"lsc\">706 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3bb y10cb w149 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"lsc\">761 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3bc y10cb w1df hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"lsc\">184 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3bd y10cb w1e0 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"lsc\">122 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3be y10cb w1e1 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">445 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3bf y10cb w202 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"lsc\">552 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3b8 y10cb w1dc hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">    <span class=\"ls0\">53.611 </span><span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "21.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Altre passivit\u00e0 correnti</span></span><table class=\"s w37b h1bd\" id=\"_0fc8c2f9-2f03-4801-b275-0d363bf26ff9\"><tr><td></td><td class=\"c x38a ye4f w313 h1a1\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x38b ye4f w33b h1a1\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x38c y10d1 w109 h8a\"><div class=\"t m0 x72 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x232 ye4f w313 h1a1\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x38d y10d1 w1f7 h8a\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x38e ye51 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x38f ye51 w33c h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x390 ye51 w2e8 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x38d y10d2 w1f7 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri debiti tributari </div></td><td class=\"c x392 y10d2 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.877 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x38c y10d2 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">98 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x391 y10d2 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.975 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x38d y10d3 w1f7 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Debiti verso il personale ed enti prev. </div></td><td class=\"c x392 y10d3 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.259 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x38c y10d3 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">375 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x391 y10d3 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.633 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x38d y10d4 w1f7 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Passivit\u00e0 derivanti da contratti </div></td><td class=\"c x392 y10d4 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">14.432 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x38c y10d4 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.126 </span><span class=\"ls0\"> </span></div></td><td class=\"c x391 y10d4 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">16.557 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x38d y10d5 w1f7 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri debiti </div></td><td class=\"c x392 y10d5 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">14.463 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x38c y10d5 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">537 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x391 y10d5 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">15.000 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x38d y10d6 w1f7 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x392 y10d6 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">39.031 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x393 y10d6 w1b5 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x38c y10d6 w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">3.135 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x391 y10d6 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">42.166 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>I deb<span class=\"_ _0\"></span>iti verso personale ed <span class=\"_ _0\"></span>enti previdenziali si <span class=\"_ _0\"></span>riferiscono ai d<span class=\"_ _0\"></span>ebiti verso il p<span class=\"_ _0\"></span>ersonale per<span class=\"_ _43\"> </span>retribuzioni <span class=\"_ _6\"></span>e <span class=\"_ _7\"></span>ratei <span class=\"_ _6\"></span>ferie <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>permessi, <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>debiti <span class=\"_ _6\"></span>verso <span class=\"_ _7\"></span>INPS, <span class=\"_ _6\"></span>Enasarco <span class=\"_ _6\"></span>e <span class=\"_ _7\"></span>alt<span class=\"_ _0\"></span>ri <span class=\"_ _7\"></span>enti <span class=\"_ _6\"></span>previdenziali.<span class=\"_ _43\"> </span>Le <span class=\"_ _1a\"></span>passivit\u00e0 <span class=\"_ _13\"></span>contrattuali <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _13\"></span>da <span class=\"_ _1a\"></span>commesse <span class=\"_ _13\"></span>ammontan<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>a <span class=\"_ _1a\"></span>Euro <span class=\"_ _13\"></span>1<span class=\"_ _b\"></span>6.557 <span class=\"_ _13\"></span>migliaia. <span class=\"_ _1a\"></span>Di<span class=\"_ _43\"> </span>seguito si <span class=\"_ _6\"></span>riporta il <span class=\"_ _6\"></span>dettaglio degli <span class=\"_ _6\"></span>acconti al <span class=\"_ _6\"></span>netto del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>dell\u2019avanzamento <span class=\"_ _2\"></span>dei r<span class=\"_ _2\"></span>elativi<span class=\"_ _43\"> </span>lavori in corso su ordinazione:<table class=\"s w37b h1be\" id=\"_7d59b51d-f301-4524-8f77-cf4f9dd2d419\"><tr><td></td><td class=\"c x38a y10d7 w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo</div></td><td class=\"c x38b y10d7 w33b h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Aggregazioni<span class=\"_ _43\"> </span></div></td><td class=\"c x38c y10d8 w109 h43\"><div class=\"t m0 x72 h12 y20c ff1 fs9 fc1 sc0 ls0 ws0\">Variazioni </div></td><td class=\"c x232 y10d7 w313 h17a\"><div class=\"t m0 x190 h12 ye59 ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x38d y10d8 w1f7 h43\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x38e y10d9 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x38f y10d9 w33c h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">aziendali<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x390 y10d9 w2e8 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x38d y10da w1f7 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Acconti per lavori in corso </div></td><td class=\"c x392 y10da w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">16.101 </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x38c y10da w109 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">7.771 </span><span class=\"ls0\"> </span></div></td><td class=\"c x391 y10da w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">23.871 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x38d y10db w1f7 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Lavori in corso su ordinazione </div></td><td class=\"c x392 y10db w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.669) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x38c y10db w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(5.645) </span><span class=\"ls0\"> </span></div></td><td class=\"c x391 y10db w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(7.314) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x38d y10dc w1f7 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Passivit\u00e0 derivanti da contratti </div></td><td class=\"c x392 y10dc w102 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">14.432 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x393 y10dc w1b5 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">                     <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x38c y10dc w109 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">2.126 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x391 y10dc w102 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">16.557 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Gli <span class=\"_ _1a\"></span>altri <span class=\"_ _1a\"></span>debiti <span class=\"_ _1a\"></span>sono <span class=\"_ _1a\"></span>costituiti <span class=\"_ _13\"></span>principalmente <span class=\"_ _1a\"></span>da <span class=\"_ _1a\"></span>altri <span class=\"_ _1a\"></span>anticipi <span class=\"_ _1a\"></span>ricevuti <span class=\"_ _13\"></span>dalla <span class=\"_ _1a\"></span>clientela <span class=\"_ _1a\"></span>per<span class=\"_ _43\"> </span>Euro <span class=\"_ _0\"></span>11.878 migliaia <span class=\"_ _0\"></span>(Euro <span class=\"_ _0\"></span>10.373 <span class=\"_ _0\"></span>migliaia al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2023)<span class=\"_ _0\"></span>; <span class=\"_ _0\"></span>il rimanente <span class=\"_ _0\"></span>importo di<span class=\"_ _43\"> </span>Euro <span class=\"_ _0\"></span>3.<span class=\"ls7\">126</span> \u00e8 <span class=\"_ _0\"></span>composto <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>ratei <span class=\"_ _0\"></span>e risconti <span class=\"_ _0\"></span>passivi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span><span class=\"ls7\">1.</span>257 migliaia, <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>ritenute, <span class=\"_ _0\"></span>da<span class=\"_ _43\"> </span>debiti <span class=\"_ _13\"></span>verso <span class=\"_ _13\"></span>Amministratori <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>Euro <span class=\"_ _1a\"></span>694 <span class=\"_ _1a\"></span>migliaia <span class=\"_ _b\"></span>e <span class=\"_ _1a\"></span>altri <span class=\"_ _b\"></span>or<span class=\"_ _0\"></span>gani <span class=\"_ _13\"></span>societari <span class=\"_ _b\"></span>e <span class=\"_ _1a\"></span>altri <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>ebiti <span class=\"_ _13\"></span><span class=\"ls8\">e<span class=\"_ _43\"> </span></span>ritenute.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "22.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Ricavi di vendita per ben<span class=\"_ _2\"></span>i e servizi<span class=\"_ _43\"> </span></span></span>Riportiamo di <span class=\"_ _0\"></span>seguito la composizione dei <span class=\"_ _0\"></span>ricavi di vendita per area d<span class=\"_ _0\"></span>i destinazione e per<span class=\"_ _43\"> </span>area strategica di affari:<table class=\"s w37c h1bf\" id=\"_fafddede-a903-4a2d-9e73-5b858c13d124\"><tr><td class=\"c x3c2 y10dd w144 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3c3 y10dd w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10dd w109 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10de w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Italia </div></td><td class=\"c x3c3 y10de w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">78.146 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10de w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">82.621 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10df w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita UE </div></td><td class=\"c x3c3 y10df w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">71.990 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10df w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">81.713 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e0 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Extra UE </div></td><td class=\"c x3c3 y10e0 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">137.214 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e0 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">160.050 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e1 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 y10e1 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">287.350 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10e1 w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">324.384 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table><table class=\"s w37c h1c0\" id=\"_a126cc65-6e53-4b11-a2d5-4d218dfcefce\"><tr><td class=\"c x3c2 y10e2 w144 hb9\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3c3 y10e2 w102 hb9\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e2 w109 hb9\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e3 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Arredamento </div></td><td class=\"c x3c3 y10e3 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">119.413 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e3 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">141.696 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e4 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Illuminazione </div></td><td class=\"c x3c3 y10e4 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.854 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e4 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">32.077 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e5 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Luxury Contract </div></td><td class=\"c x3c3 y10e5 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">85.187 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e5 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">91.251 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e6 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Cucine e Sistemi </div></td><td class=\"c x3c3 y10e6 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">52.273 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e6 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">59.360 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e7 w144 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Altro </div></td><td class=\"c x3c3 y10e7 w102 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.623 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e7 w109 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e8 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 y10e8 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">287.350 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10e8 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">324.384 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>La <span class=\"_ _17\"> </span>voce <span class=\"_ _17\"> </span>ammonta <span class=\"_ _17\"> </span>a <span class=\"_ _1b\"></span>Euro <span class=\"_ _c\"> </span>324.3<span class=\"ls1a\">84</span> <span class=\"_ _17\"> </span>migliaia. <span class=\"_ _17\"> </span>I <span class=\"_ _17\"> </span>mercati <span class=\"_ _1b\"></span>principali <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>Italia, <span class=\"_ _c\"> </span>Stati <span class=\"_ _1b\"></span>Uniti,<span class=\"_ _43\"> </span>Francia, <span class=\"_ _c\"> </span>Emir<span class=\"_ _0\"></span>ati <span class=\"_ _c\"> </span>Arabi <span class=\"_ _c\"> </span>Uniti,  Reg<span class=\"_ _6\"></span>no  Un<span class=\"_ _6\"></span>it<span class=\"_ _0\"></span>o, <span class=\"_ _c\"> </span>Germania, <span class=\"_ _15\"> </span>Canada <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>Cina. <span class=\"_ _15\"> </span>La <span class=\"_ _c\"> </span>presenza <span class=\"_ _c\"> </span>del<span class=\"_ _43\"> </span>Gruppo \u00e8 in oltre 80 nazioni con oltre 1.500 clienti.<span class=\"_ _43\"> </span>Si <span class=\"_ _17\"> </span>rimanda <span class=\"_ _17\"> </span>all\u2019analisi <span class=\"_ _17\"> </span>riportata <span class=\"_ _1b\"></span>nel <span class=\"_ _17\"> </span>paragrafo <span class=\"_ _17\"> </span>\u201cConto <span class=\"_ _17\"> </span>economico <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>area <span class=\"_ _1b\"></span>strategica <span class=\"_ _17\"> </span>di<span class=\"_ _43\"> </span>affari\u201d <span class=\"_ _1b\"></span>delle <span class=\"_ _17\"> </span>presenti <span class=\"_ _1b\"></span>note <span class=\"_ _1b\"></span>esp<span class=\"_ _0\"></span>licative, <span class=\"_ _1b\"></span>nonch\u00e9 <span class=\"_ _1b\"></span>all\u2019analisi <span class=\"_ _1b\"></span>descritta <span class=\"_ _17\"> </span>nella <span class=\"_ _1b\"></span>Relazione <span class=\"_ _1b\"></span>sulla<span class=\"_ _43\"> </span>gestione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>maggiori <span class=\"_ _0\"></span>informazioni <span class=\"_ _0\"></span>circa <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>disaggregazione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ea <span class=\"_ _b\"></span>strategica<span class=\"_ _43\"> </span>d\u2019affari (ASA) e per area geografica.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "22.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Ricavi di vendita per ben<span class=\"_ _2\"></span>i e servizi<span class=\"_ _43\"> </span></span></span>Riportiamo di <span class=\"_ _0\"></span>seguito la composizione dei <span class=\"_ _0\"></span>ricavi di vendita per area d<span class=\"_ _0\"></span>i destinazione e per<span class=\"_ _43\"> </span>area strategica di affari:<table class=\"s w37c h1bf\" id=\"_fafddede-a903-4a2d-9e73-5b858c13d124\"><tr><td class=\"c x3c2 y10dd w144 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3c3 y10dd w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10dd w109 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10de w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Italia </div></td><td class=\"c x3c3 y10de w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">78.146 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10de w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">82.621 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10df w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita UE </div></td><td class=\"c x3c3 y10df w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">71.990 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10df w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">81.713 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e0 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Extra UE </div></td><td class=\"c x3c3 y10e0 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">137.214 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e0 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">160.050 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e1 w144 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 y10e1 w102 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">287.350 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10e1 w109 hb9\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">324.384 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table><table class=\"s w37c h1c0\" id=\"_a126cc65-6e53-4b11-a2d5-4d218dfcefce\"><tr><td class=\"c x3c2 y10e2 w144 hb9\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3c3 y10e2 w102 hb9\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e2 w109 hb9\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e3 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Arredamento </div></td><td class=\"c x3c3 y10e3 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">119.413 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e3 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">         <span class=\"ls0\">141.696 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e4 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Illuminazione </div></td><td class=\"c x3c3 y10e4 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">28.854 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e4 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">32.077 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e5 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Luxury Contract </div></td><td class=\"c x3c3 y10e5 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">85.187 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e5 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">91.251 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e6 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Cucine e Sistemi </div></td><td class=\"c x3c3 y10e6 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">52.273 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e6 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">59.360 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e7 w144 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Ricavi vendita Altro </div></td><td class=\"c x3c3 y10e7 w102 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.623 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e7 w109 hbe\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                   <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10e8 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 y10e8 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">287.350 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10e8 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">324.384 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>La <span class=\"_ _17\"> </span>voce <span class=\"_ _17\"> </span>ammonta <span class=\"_ _17\"> </span>a <span class=\"_ _1b\"></span>Euro <span class=\"_ _c\"> </span>324.3<span class=\"ls1a\">84</span> <span class=\"_ _17\"> </span>migliaia. <span class=\"_ _17\"> </span>I <span class=\"_ _17\"> </span>mercati <span class=\"_ _1b\"></span>principali <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>Italia, <span class=\"_ _c\"> </span>Stati <span class=\"_ _1b\"></span>Uniti,<span class=\"_ _43\"> </span>Francia, <span class=\"_ _c\"> </span>Emir<span class=\"_ _0\"></span>ati <span class=\"_ _c\"> </span>Arabi <span class=\"_ _c\"> </span>Uniti,  Reg<span class=\"_ _6\"></span>no  Un<span class=\"_ _6\"></span>it<span class=\"_ _0\"></span>o, <span class=\"_ _c\"> </span>Germania, <span class=\"_ _15\"> </span>Canada <span class=\"_ _c\"> </span>e <span class=\"_ _c\"> </span>Cina. <span class=\"_ _15\"> </span>La <span class=\"_ _c\"> </span>presenza <span class=\"_ _c\"> </span>del<span class=\"_ _43\"> </span>Gruppo \u00e8 in oltre 80 nazioni con oltre 1.500 clienti.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "23.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Altri proventi<span class=\"_ _43\"> </span></span></span>Gli altri proventi ammontano a Euro 4<span class=\"_ _0\"></span>.9<span class=\"ls7\">11</span> migliai<span class=\"_ _2\"></span>a. Sono composti da recuperi spese per<span class=\"_ _43\"> </span>Euro <span class=\"_ _2\"></span><span class=\"ls7\">1.<span class=\"ls1a\">44<span class=\"ls0\">8 <span class=\"_ _6\"></span>migliaia <span class=\"_ _2\"></span>verso <span class=\"_ _6\"></span>clienti <span class=\"_ _2\"></span>(riaddebiti <span class=\"_ _6\"></span>spese <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>servizi) <span class=\"_ _6\"></span>e verso <span class=\"_ _7\"></span>fornitori <span class=\"_ _6\"></span>(riaddebiti <span class=\"_ _6\"></span>per<span class=\"_ _43\"> </span></span></span></span>forniture <span class=\"_ _15\"> </span>non  conformi)<span class=\"_ _6\"></span>;  da  sopravvenienze<span class=\"_ _2\"></span>  e <span class=\"_ _c\"> </span>plu<span class=\"_ _0\"></span>svalenze <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>Euro  508  migliaia; <span class=\"_ _15\"> </span>da<span class=\"_ _43\"> </span>contributi  in  cont<span class=\"_ _2\"></span>o  esercizio  e <span class=\"_ _15\"> </span>conto  capitale <span class=\"_ _15\"> </span>per  Euro  116  migliaia;  da  risarcime<span class=\"_ _2\"></span>nti<span class=\"_ _43\"> </span>assicurativi <span class=\"_ _6\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Euro 431 <span class=\"_ _7\"></span>migliaia; da <span class=\"_ _6\"></span>altri <span class=\"_ _2\"></span>proventi <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>compresi <span class=\"_ _6\"></span>nelle voci <span class=\"_ _7\"></span>preced<span class=\"_ _0\"></span>enti <span class=\"_ _6\"></span>per<span class=\"_ _43\"> </span>Euro 2.4<span class=\"ls7\">08</span> migliaia.<table class=\"s w37d h1c0\" id=\"_48d17aa3-fd1d-4cf8-b735-07eac1c1da29\"><tr><td class=\"c x3c2 y10e9 w144 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3c3 y10e9 w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10e9 w109 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10ea w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Recuperi spese  </div></td><td class=\"c x3c3 y10ea w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.708 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10ea w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.448 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10eb w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Sopravvenienze e plusvalenze </div></td><td class=\"c x3c3 y10eb w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">477 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10eb w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">508 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 y10ec w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Contributi in conto esercizio </div></td><td class=\"c x3c3 y10ec w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">351 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10ec w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">116 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 y10ed w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Risarcimenti assicurativi </div></td><td class=\"c x3c3 y10ed w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">79 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10ed w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">431 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 y10ee w144 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri proventi </div></td><td class=\"c x3c3 y10ee w102 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.354 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10ee w109 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.408 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 yfc2 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 yfc2 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.969 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 yfc2 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">4.911 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "24.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Acquisti di materie prim<span class=\"_ _2\"></span>e<span class=\"_ _43\"> </span></span></span>La posta <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _2\"></span>complessiva ammonta <span class=\"_ _6\"></span>a Euro 1<span class=\"ls7\">26</span>.79<span class=\"_ _2\"></span>9 e <span class=\"_ _2\"></span>comprende, <span class=\"_ _2\"></span>oltre ai <span class=\"_ _6\"></span>materiali<span class=\"_ _43\"> </span>diretti <span class=\"_ _1a\"></span>per <span class=\"_ _1b\"></span>la <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>roduzione <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>la <span class=\"_ _1b\"></span>vendita, <span class=\"_ _1a\"></span>anche <span class=\"_ _1a\"></span>acquisti <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>materiali <span class=\"_ _1a\"></span>ausiliari, <span class=\"_ _1a\"></span>attrezzature<span class=\"_ _43\"> </span>minute, gas e cancelleria.<table class=\"s w37c h1c1\" id=\"_c9364c06-36bc-4dfb-83ff-1b863d4e1c9e\"><tr><td class=\"c x3c2 y10ef w144 hb9\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3c3 y10ef w102 hb9\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10ef w109 hb9\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10f0 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Materie prime e semilavorati </div></td><td class=\"c x3c3 y10f0 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">70.362 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10f0 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">66.321 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10f1 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Acquisto prodotti finiti </div></td><td class=\"c x3c3 y10f1 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">25.480 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10f1 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">40.876 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10f2 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri  </div></td><td class=\"c x3c3 y10f2 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">16.467 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10f2 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">19.602 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10f3 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 y10f3 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">112.309 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10f3 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">         <span class=\"lsc\">126.799 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>26.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Costi per servizi e godimento beni di terzi </span></span>La <span class=\"_ _1b\"></span>posta <span class=\"_ _1a\"></span>di <span class=\"_ _1b\"></span>bilancio <span class=\"_ _1b\"></span>complessiva <span class=\"_ _1a\"></span>ammonta <span class=\"_ _1b\"></span>a <span class=\"_ _1a\"></span>Euro <span class=\"_ _17\"> </span><span class=\"ls1a\">96</span>.<span class=\"ls7\">71</span>9 <span class=\"_ _1b\"></span>migliaia <span class=\"_ _1b\"></span>e <span class=\"_ _1a\"></span>comprende <span class=\"_ _1b\"></span>i <span class=\"_ _1b\"></span>costi<span class=\"_ _2\"></span> commerciali, <span class=\"_ _b\"></span>i <span class=\"_ _13\"></span>costi <span class=\"_ _b\"></span>industriali, <span class=\"_ _b\"></span>i <span class=\"_ _13\"></span>costi <span class=\"_ _b\"></span>amministrativi <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>generali, <span class=\"_ _b\"></span>il <span class=\"_ _b\"></span>costo <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>godimento <span class=\"_ _13\"></span>di beni di terzi per i quali non si \u00e8 reso necessario applicare IFRS 16.<table class=\"s w37e h1c4\" id=\"_be4cb8f2-36d5-44dc-9b56-dc37d1f5dee7\"><tr><td class=\"c x3c2 y10fe w144 hbe\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls37 ws0\">i <span class=\"ffa ls0\">valori sono espressi in \u20ac/1000</span><span class=\"ffa ls0\"><span class=\"ff6\"> </span></span></div></td><td class=\"c x3c3 y10fe w102 hbe\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10fe w109 hbe\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10ff w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Godimento beni di terzi </div></td><td class=\"c x3c3 y10ff w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.342 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10ff w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.165</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1100 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Costi commerciali </div></td><td class=\"c x3c3 y1100 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">34.029 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1100 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">40.751</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1101 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Costi industriali </div></td><td class=\"c x3c3 y1101 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">30.068 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1101 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">35.278</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1102 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Compensi amministratori </div></td><td class=\"c x3c3 y1102 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.363 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1102 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.543</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1103 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Compensi sindaci e revisori </div></td><td class=\"c x3c3 y1103 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">923 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y1103 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">704 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 y1104 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Consulenze </div></td><td class=\"c x3c3 y1104 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.018 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1104 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.260</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1105 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Assicurazioni </div></td><td class=\"c x3c3 y1105 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.051 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1105 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.317</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1106 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Utenze </div></td><td class=\"c x3c3 y1106 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.237 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1106 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.702</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1107 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri costi amministrativi e generali </div></td><td class=\"c x3c3 y1107 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.686 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1107 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.998</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1108 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 y1108 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">84.717 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y1108 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">96.719</span><span class=\"lsc\"> </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>I <span class=\"_ _1a\"></span>costi <span class=\"_ _1b\"></span>commerciali <span class=\"_ _1a\"></span>includono <span class=\"_ _1a\"></span>principalmente <span class=\"_ _1a\"></span>le <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>rovvigioni <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>le <span class=\"_ _1b\"></span>royalties <span class=\"_ _1a\"></span>spettanti <span class=\"_ _1b\"></span>agli<span class=\"_ _43\"> </span>agenti <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>ai <span class=\"_ _2\"></span>designer, l<span class=\"_ _6\"></span>e sp<span class=\"_ _2\"></span>ese <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>trasporto su<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>vendite, i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>costi <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>partecipazione <span class=\"_ _6\"></span>alle<span class=\"_ _43\"> </span>fiere <span class=\"_ _b\"></span>ed <span class=\"_ _b\"></span>eventi <span class=\"_ _b\"></span>vari <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>settore, <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>spese <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>comunicazione <span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>marketing <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>costi <span class=\"_ _b\"></span>relativi <span class=\"_ _b\"></span>ai<span class=\"_ _43\"> </span>viaggi <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>alle <span class=\"_ _14\"> </span>trasferte. <span class=\"_ _14\"> </span><span class=\"ff5\">La <span class=\"_ _14\"> </span>varia<span class=\"_ _2\"></span>zione <span class=\"_ _14\"> </span>rispetto <span class=\"_ _14\"> </span>l\u2019esercizio <span class=\"_ _14\"> </span>preced<span class=\"_ _2\"></span>ente <span class=\"_ _14\"> </span>\u00e8 <span class=\"_ _14\"> </span>imputabile<span class=\"_ _43\"> </span></span>principalmente <span class=\"_ _b\"></span>all<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>variazioni <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>per<span class=\"_ _0\"></span>imetro <span class=\"_ _b\"></span>avvenut<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span><span class=\"ff5\">nel <span class=\"_ _13\"></span>corso <span class=\"_ _b\"></span>dell\u2019esercizio <span class=\"_ _13\"></span>2023</span> <span class=\"_ _13\"></span><span class=\"lsb\">e <span class=\"_ _13\"></span></span>agli<span class=\"_ _43\"> </span>investimenti fatti a sostegno dello sviluppo dei brand.<span class=\"_ _43\"> </span>Si <span class=\"_ _17\"> </span>pre<span class=\"_ _0\"></span>cisa <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>la <span class=\"_ _c\"> </span>voce <span class=\"_ _17\"> </span>\u201cAltri <span class=\"_ _c\"> </span>costi <span class=\"_ _17\"> </span>amministrativi <span class=\"_ _17\"> </span>e <span class=\"_ _c\"> </span>generali\u201d <span class=\"_ _c\"> </span>comprende <span class=\"_ _17\"> </span>anche <span class=\"_ _17\"> </span>i <span class=\"_ _c\"> </span>costi<span class=\"_ _43\"> </span>sostenuti <span class=\"_ _13\"></span>dalla <span class=\"_ _b\"></span>Capogruppo <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>l\u2019acquisto <span class=\"_ _13\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>CO<span class=\"_ _43\"> </span>2<span class=\"_ _43\"> </span>, <span class=\"_ _b\"></span>pari <span class=\"_ _13\"></span>a <span class=\"_ _b\"></span>Euro <span class=\"_ _13\"></span>2<span class=\"ls7\">70</span> <span class=\"_ _13\"></span>migliaia, <span class=\"_ _b\"></span>al<span class=\"_ _43\"> </span>fine <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>procedere <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>compensazione <span class=\"_ _1a\"></span>dell\u2019inventario <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>emissioni. <span class=\"_ _13\"></span>Per <span class=\"_ _1a\"></span>approfondimenti<span class=\"_ _43\"> </span>ulteriori <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>rimanda <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>argomentato <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>\u201cRendicontazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>Sostenibilit\u00e0\u201d <span class=\"_ _b\"></span>circa<span class=\"_ _43\"> </span>gli <span class=\"_ _b\"></span>assorbimenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>gas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>effetto <span class=\"_ _b\"></span>serra <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>progetti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>mitigazione <span class=\"_ _13\"></span>delle <span class=\"_ _b\"></span>emissioni <span class=\"_ _b\"></span>svolti <span class=\"_ _b\"></span>dal<span class=\"_ _43\"> </span>Gruppo.<span class=\"_ _43\"> </span>Per  il <span class=\"_ _c\"> </span>periodo  co<span class=\"_ _2\"></span>nsiderato, <span class=\"_ _15\"> </span>i  c<span class=\"_ _2\"></span>ompensi <span class=\"_ _15\"> </span>agli <span class=\"_ _15\"> </span>amministratori <span class=\"_ _15\"> </span>ammontano <span class=\"_ _c\"> </span>a  Euro  <span class=\"ls7\">5.</span>543<span class=\"_ _43\"> </span>migliaia, <span class=\"_ _0\"></span>comprensivi <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>stimata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>per il <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>iano d<span class=\"_ _0\"></span>i Performance <span class=\"_ _0\"></span>Shares<span class=\"_ _43\"> </span>per complessivi Euro 157 migliaia.<span class=\"_ _43\"> </span>Il dettaglio dei compensi alla Societ\u00e0 di revisione \u00e8:<table class=\"s w380 h1c5\" id=\"_f5cd7147-567c-4cb6-a5c3-d27063eb171e\"><tr><td class=\"c x3c6 y1109 w15f hbe\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3c7 y1109 w206 hbe\"><div class=\"t m0 x47 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c8 y1109 w207 hbe\"><div class=\"t m0 x47 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c6 y110a w15f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Revisione legale Capogruppo </div></td><td class=\"c x3c7 y110a w206 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">177 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c8 y110a w207 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">199 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c6 y110b w15f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Revisione legale delle societ\u00e0 del Gruppo </div></td><td class=\"c x3c7 y110b w206 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">242 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c8 y110b w207 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">261<span class=\"ls0\"> </span></span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c6 y110c w15f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Servizi di attestazione Capogruppo </div></td><td class=\"c x3c7 y110c w206 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">35 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c8 y110c w207 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">60 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c6 y110d w15f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Servizi di attestazione alle societ\u00e0 del G<span class=\"_ _2\"></span>ruppo<span class=\"_ _0\"></span> </div></td><td class=\"c x3c7 y110d w206 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">68 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c8 y110d w207 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">8 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c6 y110e w15f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri servizi prestati dalla societ\u00e0 di revisione </div></td><td class=\"c x3c7 y110e w206 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">71 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x191 y110f w381 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Altri servizi prestati alla Capogruppo del<span class=\"_ _2\"></span>le altre</div></td><td class=\"c x3c7 y1110 w206 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">75 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x191 yec0 w382 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">societ\u00e0 del network<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x3c6 y1111 w15f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c7 y1111 w206 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">668 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c8 y1111 w207 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">            <span class=\"ls0\">5<span class=\"lsc\">28</span> </span><span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "25.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Costo del personale<span class=\"_ _43\"> </span></span></span>La <span class=\"_ _1a\"></span>voce <span class=\"_ _1b\"></span>ammonta <span class=\"_ _1b\"></span>complessivamente <span class=\"_ _1a\"></span>a <span class=\"_ _1a\"></span>Euro <span class=\"_ _1b\"></span><span class=\"ls7\">53</span>.<span class=\"ls7\">466</span> <span class=\"_ _1a\"></span>migliaia <span class=\"_ _1b\"></span>ed <span class=\"_ _1a\"></span>\u00e8 <span class=\"_ _1b\"></span>costituita <span class=\"_ _1a\"></span>da <span class=\"_ _1a\"></span>salari <span class=\"_ _1b\"></span>e<span class=\"_ _43\"> </span>stipendi, <span class=\"_ _1b\"></span>contributi <span class=\"_ _1b\"></span>previdenziali, <span class=\"_ _1a\"></span>trattamento <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>fine <span class=\"_ _1b\"></span>rapporto <span class=\"_ _1b\"></span>(compresa <span class=\"_ _1a\"></span>la <span class=\"_ _1b\"></span>quota <span class=\"_ _1b\"></span>poi<span class=\"_ _43\"> </span>versata ai fondi previdenziali) e altri costi.<table class=\"s w37e h1c2\" id=\"_d12dc764-ded4-4b94-8795-a5873af0b51c\"><tr><td class=\"c x3c2 y10f4 w144 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3c3 y10f4 w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10f4 w109 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10f5 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Salari e stipendi </div></td><td class=\"c x3c3 y10f5 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">32.997 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10f5 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">40.120 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10f6 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Oneri sociali </div></td><td class=\"c x3c3 y10f6 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">8.657 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10f6 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">10.543 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10f7 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Trattamento fine rapporto </div></td><td class=\"c x3c3 y10f7 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.689 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10f7 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.099 </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10f8 w144 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls0 ws0\">Altri  </div></td><td class=\"c x3c3 y10f8 w102 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">778 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10f8 w109 hbe\"><div class=\"t m0 xb5 h12 y6ba ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">704 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 y10f9 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 y10f9 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">44.122 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10f9 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">53.466 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Il costo del personale ha subito un incremento sia per <span class=\"ff5\">l\u2019</span>aumento del numero d<span class=\"_ _0\"></span>i teste che<span class=\"_ _43\"> </span>per gli aumenti <span class=\"_ _2\"></span>contrattuali previsti dai <span class=\"_ _2\"></span>contratti collettivi na<span class=\"_ _2\"></span>zionali applicati dall<span class=\"_ _2\"></span>e singole<span class=\"_ _43\"> </span>Societ\u00e0.<span class=\"_ _43\"> </span>Il numero dei dipendenti in forza durante l\u2019eserciz<span class=\"_ _2\"></span>io 202<span class=\"_ _0\"></span><span class=\"ff1\">4 \u00e8 stato di n. 8<span class=\"ls7\">33</span> unit\u00e0.</span><table class=\"s w37f h1c3\" id=\"_00e11658-a2b6-4527-abfe-8904fc8796e8\"><tr><td></td><td class=\"c x3c3 y10fa w102 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10fa w109 hb6\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10fb w144 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Dirigenti </div></td><td class=\"c x3c3 y10fb w102 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">13 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10fb w109 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">19 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 y10fc w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Quadri e impiegati </div></td><td class=\"c x3c3 y10fc w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">416 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10fc w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">422 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 y10fd w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Operai </div></td><td class=\"c x3c3 y10fd w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">370 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y10fd w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">384 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 yf78 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri dipendenti </div></td><td class=\"c x3c3 yf78 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">8 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 yf78 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                    <span class=\"lsc\">8 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 yf7a w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 yf7a w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">807 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 yf7a w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">833 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "<div class=\"gs7\"><table class=\"s w37e h1c4\" id=\"_be4cb8f2-36d5-44dc-9b56-dc37d1f5dee7\"><tr><td class=\"c x3c2 y10fe w144 hbe\"><div class=\"t m0 xb5 h8d y144 ff6 fs9 fc1 sc0 ls37 ws0\">i <span class=\"ffa ls0\">valori sono espressi in \u20ac/1000</span><span class=\"ffa ls0\"><span class=\"ff6\"> </span></span></div></td><td class=\"c x3c3 y10fe w102 hbe\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10fe w109 hbe\"><div class=\"t m0 x48 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y10ff w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Godimento beni di terzi </div></td><td class=\"c x3c3 y10ff w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.342 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y10ff w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.165</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1100 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Costi commerciali </div></td><td class=\"c x3c3 y1100 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">34.029 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1100 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">40.751</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1101 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Costi industriali </div></td><td class=\"c x3c3 y1101 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">30.068 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1101 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">           <span class=\"ls0\">35.278</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1102 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Compensi amministratori </div></td><td class=\"c x3c3 y1102 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.363 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1102 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.543</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1103 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Compensi sindaci e revisori </div></td><td class=\"c x3c3 y1103 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">923 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y1103 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">704 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c2 y1104 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Consulenze </div></td><td class=\"c x3c3 y1104 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">6.018 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1104 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.260</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1105 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Assicurazioni </div></td><td class=\"c x3c3 y1105 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.051 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1105 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">1.317</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1106 w144 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Utenze </div></td><td class=\"c x3c3 y1106 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.237 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1106 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.702</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1107 w144 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri costi amministrativi e generali </div></td><td class=\"c x3c3 y1107 w102 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.686 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3c4 y1107 w109 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">3.998</span><span class=\"ls0\"> </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c2 y1108 w144 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c3 y1108 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">84.717 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c4 y1108 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">           <span class=\"lsc\">96.719</span><span class=\"lsc\"> </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table></div>I <span class=\"_ _1a\"></span>costi <span class=\"_ _1b\"></span>commerciali <span class=\"_ _1a\"></span>includono <span class=\"_ _1a\"></span>principalmente <span class=\"_ _1a\"></span>le <span class=\"_ _1a\"></span>p<span class=\"_ _0\"></span>rovvigioni <span class=\"_ _1a\"></span>e <span class=\"_ _1a\"></span>le <span class=\"_ _1b\"></span>royalties <span class=\"_ _1a\"></span>spettanti <span class=\"_ _1b\"></span>agli<span class=\"_ _43\"> </span>agenti <span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>ai <span class=\"_ _2\"></span>designer, l<span class=\"_ _6\"></span>e sp<span class=\"_ _2\"></span>ese <span class=\"_ _2\"></span>di <span class=\"_ _6\"></span>trasporto su<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>vendite, i<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>costi <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _6\"></span>alla <span class=\"_ _2\"></span>partecipazione <span class=\"_ _6\"></span>alle<span class=\"_ _43\"> </span>fiere <span class=\"_ _b\"></span>ed <span class=\"_ _b\"></span>eventi <span class=\"_ _b\"></span>vari <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>settore, <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>spese <span class=\"_ _b\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>comunicazione <span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>marketing <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>costi <span class=\"_ _b\"></span>relativi <span class=\"_ _b\"></span>ai<span class=\"_ _43\"> </span>viaggi <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>alle <span class=\"_ _14\"> </span>trasferte. <span class=\"_ _14\"> </span><span class=\"ff5\">La <span class=\"_ _14\"> </span>varia<span class=\"_ _2\"></span>zione <span class=\"_ _14\"> </span>rispetto <span class=\"_ _14\"> </span>l\u2019esercizio <span class=\"_ _14\"> </span>preced<span class=\"_ _2\"></span>ente <span class=\"_ _14\"> </span>\u00e8 <span class=\"_ _14\"> </span>imputabile<span class=\"_ _43\"> </span></span>principalmente <span class=\"_ _b\"></span>all<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>variazioni <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>per<span class=\"_ _0\"></span>imetro <span class=\"_ _b\"></span>avvenut<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span><span class=\"ff5\">nel <span class=\"_ _13\"></span>corso <span class=\"_ _b\"></span>dell\u2019esercizio <span class=\"_ _13\"></span>2023</span> <span class=\"_ _13\"></span><span class=\"lsb\">e <span class=\"_ _13\"></span></span>agli<span class=\"_ _43\"> </span>investimenti fatti a sostegno dello sviluppo dei brand.<span class=\"_ _43\"> </span>Si <span class=\"_ _17\"> </span>pre<span class=\"_ _0\"></span>cisa <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>la <span class=\"_ _c\"> </span>voce <span class=\"_ _17\"> </span>\u201cAltri <span class=\"_ _c\"> </span>costi <span class=\"_ _17\"> </span>amministrativi <span class=\"_ _17\"> </span>e <span class=\"_ _c\"> </span>generali\u201d <span class=\"_ _c\"> </span>comprende <span class=\"_ _17\"> </span>anche <span class=\"_ _17\"> </span>i <span class=\"_ _c\"> </span>costi<span class=\"_ _43\"> </span>sostenuti <span class=\"_ _13\"></span>dalla <span class=\"_ _b\"></span>Capogruppo <span class=\"_ _b\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>l\u2019acquisto <span class=\"_ _13\"></span>dei <span class=\"_ _b\"></span>crediti <span class=\"_ _13\"></span>di <span class=\"_ _b\"></span>CO<span class=\"_ _43\"> </span>2<span class=\"_ _43\"> </span>, <span class=\"_ _b\"></span>pari <span class=\"_ _13\"></span>a <span class=\"_ _b\"></span>Euro <span class=\"_ _13\"></span>2<span class=\"ls7\">70</span> <span class=\"_ _13\"></span>migliaia, <span class=\"_ _b\"></span>al<span class=\"_ _43\"> </span>fine <span class=\"_ _13\"></span>di <span class=\"_ _1a\"></span>procedere <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>compensazione <span class=\"_ _1a\"></span>dell\u2019inventario <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>emissioni. <span class=\"_ _13\"></span>Per <span class=\"_ _1a\"></span>approfondimenti<span class=\"_ _43\"> </span>ulteriori <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>rimanda <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>quanto <span class=\"_ _b\"></span>argomentato <span class=\"_ _b\"></span>nella <span class=\"_ _b\"></span>\u201cRendicontazione <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>Sostenibilit\u00e0\u201d <span class=\"_ _b\"></span>circa<span class=\"_ _43\"> </span>gli <span class=\"_ _b\"></span>assorbimenti <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>gas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>effetto <span class=\"_ _b\"></span>serra <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>progetti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _b\"></span>mitigazione <span class=\"_ _13\"></span>delle <span class=\"_ _b\"></span>emissioni <span class=\"_ _b\"></span>svolti <span class=\"_ _b\"></span>dal<span class=\"_ _43\"> </span>Gruppo.<span class=\"_ _43\"> </span>Per  il <span class=\"_ _c\"> </span>periodo  co<span class=\"_ _2\"></span>nsiderato, <span class=\"_ _15\"> </span>i  c<span class=\"_ _2\"></span>ompensi <span class=\"_ _15\"> </span>agli <span class=\"_ _15\"> </span>amministratori <span class=\"_ _15\"> </span>ammontano <span class=\"_ _c\"> </span>a  Euro  <span class=\"ls7\">5.</span>543<span class=\"_ _43\"> </span>migliaia, <span class=\"_ _0\"></span>comprensivi <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>stimata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>per il <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>iano d<span class=\"_ _0\"></span>i Performance <span class=\"_ _0\"></span>Shares<span class=\"_ _43\"> </span>per complessivi Euro 157 migliaia.<span class=\"_ _43\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "Il dettaglio dei compensi alla Societ\u00e0 di revisione \u00e8:<div class=\"gs7\"><table class=\"s w380 h1c5\" id=\"_f5cd7147-567c-4cb6-a5c3-d27063eb171e\"><tr><td class=\"c x3c6 y1109 w15f hbe\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3c7 y1109 w206 hbe\"><div class=\"t m0 x47 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3c8 y1109 w207 hbe\"><div class=\"t m0 x47 h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3c6 y110a w15f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Revisione legale Capogruppo </div></td><td class=\"c x3c7 y110a w206 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">177 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c8 y110a w207 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">199 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c6 y110b w15f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Revisione legale delle societ\u00e0 del Gruppo </div></td><td class=\"c x3c7 y110b w206 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">242 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c8 y110b w207 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">261<span class=\"ls0\"> </span></span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c6 y110c w15f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Servizi di attestazione Capogruppo </div></td><td class=\"c x3c7 y110c w206 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">35 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c8 y110c w207 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">              <span class=\"lsc\">60 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c6 y110d w15f hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Servizi di attestazione alle societ\u00e0 del G<span class=\"_ _2\"></span>ruppo<span class=\"_ _0\"></span> </div></td><td class=\"c x3c7 y110d w206 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">68 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c8 y110d w207 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">8 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3c6 y110e w15f hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri servizi prestati dalla societ\u00e0 di revisione </div></td><td class=\"c x3c7 y110e w206 hb9\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">71 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x191 y110f w381 h17b\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Altri servizi prestati alla Capogruppo del<span class=\"_ _2\"></span>le altre</div></td><td class=\"c x3c7 y1110 w206 h29\"><div class=\"t m0 xb5 h12 y19d ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">75 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td></tr><tr><td class=\"c x191 yec0 w382 h16d\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">societ\u00e0 del network<span class=\"_ _43\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x3c6 y1111 w15f hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3c7 y1111 w206 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">            <span class=\"lsc\">668 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3c8 y1111 w207 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">            <span class=\"ls0\">5<span class=\"lsc\">28</span> </span><span class=\"ls0\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "27.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Altri costi operativi<span class=\"_ _43\"> </span></span></span>La <span class=\"_ _0\"></span>voce, <span class=\"_ _b\"></span>che <span class=\"_ _b\"></span>ammonta <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Euro <span class=\"_ _b\"></span>2.<span class=\"ls7\">312</span> <span class=\"_ _b\"></span>migliaia, <span class=\"_ _0\"></span>include <span class=\"_ _b\"></span>alcuni <span class=\"_ _0\"></span>costi <span class=\"_ _b\"></span>residuali <span class=\"_ _0\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>compresi<span class=\"_ _43\"> </span>nelle <span class=\"_ _b\"></span>precedenti <span class=\"_ _0\"></span>voci <span class=\"_ _b\"></span>tra <span class=\"_ _b\"></span>cui <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>contributi <span class=\"_ _b\"></span>associativi, <span class=\"_ _0\"></span>le <span class=\"_ _b\"></span>tasse <span class=\"_ _b\"></span>locali <span class=\"_ _b\"></span>quali <span class=\"_ _b\"></span>Tari <span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>assa <span class=\"_ _b\"></span>sulla<span class=\"_ _43\"> </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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "29.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Ammortamenti e svalutazioni delle immobilizza<span class=\"_ _2\"></span>zioni </span></span>Si <span class=\"_ _1a\"></span>rimanda <span class=\"_ _1b\"></span>alle <span class=\"_ _13\"></span>N<span class=\"_ _0\"></span>ote <span class=\"_ _1a\"></span>1<span class=\"ls12\">, <span class=\"_ _1b\"></span></span>2 <span class=\"_ _1b\"></span>e <span class=\"_ _1a\"></span>3. <span class=\"_ _1a\"></span>Non <span class=\"_ _1a\"></span>ci <span class=\"_ _1b\"></span>sono <span class=\"_ _1a\"></span>state <span class=\"_ _1a\"></span>svalutazioni <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1a\"></span>immobilizzazioni <span class=\"_ _1a\"></span>resesi necessarie nel periodo",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "30.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Proventi e oneri finanziari<span class=\"_ _43\"> </span></span></span>I  proventi <span class=\"_ _c\"> </span>fin<span class=\"_ _0\"></span>anziari, <span class=\"_ _15\"> </span>pari <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>Euro  13.756  migliai<span class=\"_ _6\"></span>a,  si  riferiscono <span class=\"_ _c\"> </span>pre<span class=\"_ _0\"></span>valentemente <span class=\"_ _15\"> </span>alle<span class=\"_ _43\"> </span>rimisurazioni <span class=\"_ _b\"></span>di <span class=\"_ _0\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>degli <span class=\"_ _b\"></span>accordi <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span><span class=\"ff6\">put <span class=\"_ _0\"></span>&amp; <span class=\"_ _b\"></span>call <span class=\"_ _0\"></span>option</span> <span class=\"_ _b\"></span>di <span class=\"_ _b\"></span>Gamma, <span class=\"_ _0\"></span>Cub<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>Design<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>Turri<span class=\"ls12\">,<span class=\"_ _43\"> </span></span>per <span class=\"_ _1b\"></span>complessivi <span class=\"_ _1b\"></span>Euro <span class=\"_ _1a\"></span>9<span class=\"_ _0\"></span><span class=\"ls22\">.8<span class=\"ls7\">89</span></span> <span class=\"_ _1b\"></span>migliaia, <span class=\"_ _1a\"></span>agli <span class=\"_ _1b\"></span>interessi <span class=\"_ _1b\"></span>attivi <span class=\"_ _1a\"></span>maturati <span class=\"_ _1b\"></span>sui <span class=\"_ _1b\"></span>conti <span class=\"_ _1b\"></span>correnti <span class=\"_ _1b\"></span>per<span class=\"_ _43\"> </span>complessivi <span class=\"_ _17\"> </span>Euro <span class=\"_ _17\"> </span>1.425 <span class=\"_ _17\"> </span>migliaia <span class=\"_ _c\"> </span>e, <span class=\"_ _17\"> </span>residualmente, <span class=\"_ _17\"> </span>agli <span class=\"_ _17\"> </span>utili <span class=\"_ _17\"> </span>su <span class=\"_ _c\"> </span>cambi, <span class=\"_ _1b\"></span>agli <span class=\"_ _c\"> </span>sconti <span class=\"_ _17\"> </span>cassa<span class=\"_ _43\"> </span>applicati dai fornitori e agli interessi attivi verso clienti.<span class=\"_ _43\"> </span>Gli oneri finanziari <span class=\"_ _2\"></span>di Euro 15.609 migliaia sono c<span class=\"_ _6\"></span>ost<span class=\"_ _0\"></span>ituiti da i<span class=\"_ _2\"></span>nteressi verso banche, verso<span class=\"_ _43\"> </span>altri  finanziatori,  da  perdite  su  cambi,  dagli  interessi  figurativi  relativi  al  debito  per<span class=\"_ _43\"> </span>l\u2019acquisto <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span><span class=\"ff6\">minorities<span class=\"ff1\">, <span class=\"_ _6\"></span>nonch\u00e9 dalle <span class=\"_ _6\"></span>variazioni <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>valore <span class=\"_ _6\"></span>a seguito <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>agamento <span class=\"_ _2\"></span>degli<span class=\"_ _43\"> </span></span></span>accordi di <span class=\"ff6\">put &amp; call</span> <span class=\"ff6\">option</span> pari complessivamente <span class=\"lsf\">a </span>Euro 3.121 migliaia.<span class=\"_ _43\"> </span>Proventi finanziari<table class=\"s w383 h1c6\" id=\"_b81123e5-50dc-4a58-898d-169a2067d84a\"><tr><td class=\"c x3ca y1112 w208 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3cb y1112 w1b8 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3cc y1112 w14 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3ca y1113 w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Proventi attivi vs banche </div></td><td class=\"c x3cb y1113 w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">522 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cc y1113 w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1.425</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y1114 w208 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Sconti attivi fornitori </div></td><td class=\"c x3cb y1114 w1b8 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">13 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cc y1114 w14 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">12 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3ca y1115 w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Proventi per rettifiche di valore su passivit\u00e0 finanziarie </div></td><td class=\"c x3cb y1115 w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">14.822 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cc y1115 w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">9.889</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y1116 w208 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Altri </div></td><td class=\"c x3cb y1116 w1b8 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">964 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cc y1116 w14 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">2.430</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y1117 w208 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3cb y1117 w1b8 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">       <span class=\"lsc\">16.320 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cc y1117 w14 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">       <span class=\"lsc\">13.756 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>Oneri finanziari<table class=\"s w383 h1c7\" id=\"_622c464b-26ca-47ca-9672-8b002ebdcbcd\"><tr><td class=\"c x3ca y1118 w208 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3cb y1118 w1b8 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3cc y1118 w14 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3ca y1119 w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Interessi su mutui ordinari </div></td><td class=\"c x3cb y1119 w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">4.453 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cc y1119 w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">4.686</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y111a w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Interessi su mutui agevolati </div></td><td class=\"c x3cb y111a w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">14 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cc y111a w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">15 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3ca y111b w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Oneri per rettifiche di valore su passivit\u00e0 finanziarie </div></td><td class=\"c x3cb y111b w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1.482 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cc y111b w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">3.121</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y111c w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Oneri finanziari su canoni di locazione (IFRS 16) </div></td><td class=\"c x3cb y111c w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1.246 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cc y111c w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1.594</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y111d w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Interessi figurativi su opzioni ed earn out </div></td><td class=\"c x3cb y111d w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">5.665 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cc y111d w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">5.021</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y111e w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri  </div></td><td class=\"c x3cb y111e w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1.226 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cc y111e w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1.171</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca yec1 w208 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3cb yec1 w1b8 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">       <span class=\"lsc\">14.086 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cc yec1 w14 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">       <span class=\"lsc\">15.609 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "Proventi finanziari<table class=\"s w383 h1c6\" id=\"_b81123e5-50dc-4a58-898d-169a2067d84a\"><tr><td class=\"c x3ca y1112 w208 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3cb y1112 w1b8 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3cc y1112 w14 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3ca y1113 w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Proventi attivi vs banche </div></td><td class=\"c x3cb y1113 w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">522 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cc y1113 w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1.425</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y1114 w208 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Sconti attivi fornitori </div></td><td class=\"c x3cb y1114 w1b8 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">13 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cc y1114 w14 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">12 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3ca y1115 w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Proventi per rettifiche di valore su passivit\u00e0 finanziarie </div></td><td class=\"c x3cb y1115 w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">       <span class=\"ls0\">14.822 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cc y1115 w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">9.889</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y1116 w208 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Altri </div></td><td class=\"c x3cb y1116 w1b8 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">964 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cc y1116 w14 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">2.430</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y1117 w208 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3cb y1117 w1b8 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">       <span class=\"lsc\">16.320 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cc y1117 w14 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">       <span class=\"lsc\">13.756 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "Oneri finanziari<table class=\"s w383 h1c7\" id=\"_622c464b-26ca-47ca-9672-8b002ebdcbcd\"><tr><td class=\"c x3ca y1118 w208 hb6\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3cb y1118 w1b8 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x3cc y1118 w14 hb6\"><div class=\"t m0 x5c h12 y39f ff1 fs9 fc1 sc0 lsc ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3ca y1119 w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Interessi su mutui ordinari </div></td><td class=\"c x3cb y1119 w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">4.453 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cc y1119 w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">4.686</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y111a w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Interessi su mutui agevolati </div></td><td class=\"c x3cb y111a w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">14 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cc y111a w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">               <span class=\"lsc\">15 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3ca y111b w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Oneri per rettifiche di valore su passivit\u00e0 finanziarie </div></td><td class=\"c x3cb y111b w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1.482 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cc y111b w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">3.121</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y111c w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Oneri finanziari su canoni di locazione (IFRS 16) </div></td><td class=\"c x3cb y111c w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1.246 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cc y111c w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1.594</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y111d w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Interessi figurativi su opzioni ed earn out </div></td><td class=\"c x3cb y111d w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">5.665 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cc y111d w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">5.021</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca y111e w208 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Altri  </div></td><td class=\"c x3cb y111e w1b8 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1.226 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3cc y111e w14 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">1.171</span><span class=\"ls0\">  </span></div></td></tr><tr><td class=\"c x3ca yec1 w208 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td class=\"c x3cb yec1 w1b8 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">       <span class=\"lsc\">14.086 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3cc yec1 w14 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">       <span class=\"lsc\">15.609 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "32.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Altre componenti del conto economico complessivo<span class=\"_ _43\"> </span></span></span>Le <span class=\"_ _15\"> </span>altre <span class=\"_ _15\"> </span>componenti <span class=\"_ _c\"> </span>del <span class=\"_ _15\"> </span>conto <span class=\"_ _15\"> </span>economico <span class=\"_ _15\"> </span>complessivo <span class=\"_ _c\"> </span>riguardano  le <span class=\"_ _c\"> </span>variazioni <span class=\"_ _c\"> </span>d<span class=\"_ _0\"></span>ella<span class=\"_ _43\"> </span>Riserva <span class=\"_ _1b\"></span>di <span class=\"_ _17\"> </span>Cash <span class=\"_ _17\"> </span>Flow <span class=\"_ _17\"> </span>Hedge, <span class=\"_ _17\"> </span>in <span class=\"_ _1b\"></span>relazione <span class=\"_ _17\"> </span>alla <span class=\"_ _17\"> </span>valutazione <span class=\"_ _1b\"></span>al <span class=\"_ _c\"> </span><span class=\"ff6\">f<span class=\"_ _0\"></span>air <span class=\"_ _1b\"> </span>value</span> <span class=\"_ _17\"> </span>degli <span class=\"_ _1b\"></span>stru<span class=\"_ _0\"></span>menti<span class=\"_ _43\"> </span>derivati <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>copertura <span class=\"_ _1a\"></span>dei <span class=\"_ _1a\"></span>rischi <span class=\"_ _1a\"></span>finanziari <span class=\"_ _1a\"></span>da <span class=\"_ _1a\"></span>variazioni <span class=\"_ _1a\"></span>nei <span class=\"_ _1a\"></span>tassi <span class=\"_ _1a\"></span>di <span class=\"_ _1a\"></span>interesse. <span class=\"_ _1a\"></span>Si <span class=\"_ _1a\"></span>tratta <span class=\"_ _1a\"></span>di<span class=\"_ _43\"> </span>strumenti del tipo <span class=\"ff6\">Interest Rate S<span class=\"_ _6\"></span>w<span class=\"_ _0\"></span>ap,<span class=\"ff1\"> descritti nella sezio<span class=\"_ _2\"></span>ne dei rischi fin<span class=\"_ _2\"></span>anziari ex IFRS 7<span class=\"_ _43\"> </span></span></span>a <span class=\"_ _2f\"> </span>cui <span class=\"_ _18\"> </span>si <span class=\"_ _2f\"> </span>rimanda <span class=\"_ _2f\"> </span>per <span class=\"_ _18\"> </span>maggiori <span class=\"_ _2f\"> </span>dettagli. <span class=\"_ _2f\"> </span>Trattandosi <span class=\"_ _18\"> </span>di <span class=\"_ _2f\"> </span>strumenti<span class=\"_ _2\"></span> <span class=\"_ _2f\"> </span>finanziari <span class=\"_ _18\"> </span>con<span class=\"_ _43\"> </span>caratteristiche <span class=\"_ _1b\"></span>per <span class=\"_ _1b\"></span>essere <span class=\"_ _1b\"></span>contabilizzati <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span><span class=\"ff6\">hedge <span class=\"_ _1b\"> </span>accounting,</span> <span class=\"_ _1b\"></span>le <span class=\"_ _17\"> </span>variazioni <span class=\"_ _1a\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _1b\"></span><span class=\"ff6\">fair <span class=\"_ _1b\"></span>value<span class=\"_ _43\"> </span></span>sono rilevate direttamente nel patrimonio netto, al netto del relativo<span class=\"_ _2\"></span> effetto fiscale.<span class=\"_ _43\"> </span>Inoltre, <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>seguito <span class=\"_ _c\"> </span>delle <span class=\"_ _c\"> </span>modifiche <span class=\"_ _c\"> </span>allo <span class=\"_ _c\"> </span>IAS <span class=\"_ _c\"> </span>19, <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>partire <span class=\"_ _c\"> </span>dal <span class=\"_ _c\"> </span>2013 <span class=\"_ _c\"> </span>gli <span class=\"_ _17\"> </span>u<span class=\"_ _0\"></span>tili <span class=\"_ _17\"> </span>e <span class=\"_ _15\"> </span>le <span class=\"_ _c\"> </span>perdite<span class=\"_ _43\"> </span>attuariali <span class=\"_ _6\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _6\"></span>rilevati <span class=\"_ _6\"></span>nel prospe<span class=\"_ _2\"></span>tto <span class=\"_ _6\"></span>del conto <span class=\"_ _7\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _6\"></span>complessivo, <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>saranno<span class=\"_ _43\"> </span>oggetto di successiva imputazione a conto economico.<span class=\"_ _43\"> </span>Le variazioni d<span class=\"_ _2\"></span>elle due co<span class=\"_ _2\"></span>mponenti descritte <span class=\"_ _2\"></span>rilevano rispettivamente negativamente <span class=\"_ _2\"></span>per<span class=\"_ _43\"> </span>Euro 41 migliaia e per Euro <span class=\"ls7\">67</span> <span class=\"ff5\">migliaia, entrambe al netto dell\u2019effetto fiscal<span class=\"_ _2\"></span>e.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "34.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Parti correlate</span></span><table class=\"s w385 h1ca\" id=\"_909a3a8a-f5af-4d9b-b95c-dc986b2d28c9\"><tr><td></td><td></td><td class=\"c x3d4 y112a w386 h188\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">costi per canoni di<span class=\"_ _43\"> </span></div></td><td class=\"c x3d5 y112b w387 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">costi per</div></td><td class=\"c x3d6 y112a w388 h188\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">proventi /<span class=\"_ _43\"> </span></div></td></tr><tr><td></td><td class=\"c x3d7 y112c w20c h22\"><div class=\"t m0 x89 h12 y19b ff1 fs9 fc1 sc0 ls0 ws0\">Parte correlata di </div></td><td class=\"c x3d8 y112d w389 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">locazione senza<span class=\"_ _43\"> </span></div></td><td class=\"c x3d9 y112e w38a h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">servizi<span class=\"_ _43\"> </span></div></td><td class=\"c x3da y112d w38b h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">(oneri)<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x3db y112c w100 h22\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td class=\"c x3dc y112f w38c h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">applicazione di IFRS 16<span class=\"_ _43\"> </span></div></td><td></td><td class=\"c x3dd y112f w38d h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">finanziari<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x3db y1130 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Il Castello S.p.A. </div></td><td class=\"c x3d7 y1130 w20c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gervasoni S.p.A. </div></td><td class=\"c x3de y1130 w20d hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                                    <span class=\"lsc\">506 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x3db y1131 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 lsf ws0\">Ir<span class=\"ls0\">-Ma S.r.l.</span><span class=\"ls0\"> </span></div></td><td class=\"c x3d7 y1131 w20c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Modar S.p.A. </div></td><td class=\"c x3de y1131 w20d hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                                    <span class=\"lsc\">447 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x3db y1132 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Adriatica Arredamenti s.a.s. </div></td><td class=\"c x3d7 y1132 w20c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design S.r.l. </div></td><td class=\"c x3de y1132 w20d hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                                      <span class=\"lsc\">66 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x3db y1133 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">AGP 2 S.r.l. </div></td><td class=\"c x3d7 y1133 w20c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design S.r.l. </div></td><td class=\"c x3de y1133 w20d hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                                    <span class=\"lsc\">614 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x3db y1134 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Giaro Componenti S.r.l. </div></td><td class=\"c x3d7 y1134 w20c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design S.r.l. </div></td><td class=\"c x3de y1134 w20d hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                                      <span class=\"lsc\">68 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x3db y1135 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">G.S.P. S.r.l. </div></td><td class=\"c x3d7 y1135 w20c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design S.r.l. </div></td><td class=\"c x3de y1135 w20d hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                                      <span class=\"lsc\">61 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x3db y1136 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Olimpia S.r.l. </div></td><td class=\"c x3d7 y1136 w20c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Turri S.r.l. </div></td><td class=\"c x3de y1136 w20d hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                                    <span class=\"lsc\">162 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x3db y1137 w100 hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">T Group S.r.l. </div></td><td class=\"c x3d7 y1137 w20c hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Turri S.r.l. </div></td><td class=\"c x3de y1137 w20d hb7\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                                    <span class=\"lsc\">843 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td></tr><tr><td class=\"c x3db y1138 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Amministratori </div></td><td class=\"c x3d7 y1138 w20c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gruppo Dexelance </div></td><td></td><td class=\"c x3df y1138 w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">5.543 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3e0 y1138 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">90 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x3db y1139 w100 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x3de y1139 w20d hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                                 <span class=\"lsc\">2.767<span class=\"ls0\"> </span></span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3df y1139 w102 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"lsc\">5.543 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3e0 y1139 w109 hb6\"><div class=\"t m0 xb5 h1f y39f ff3 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">90 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td></tr></table><table class=\"s w38e h1cb\" id=\"_fffd48fc-5e0c-4ed8-8725-d73c500c6b2e\"><tr><td></td><td class=\"c x3e2 y113a w100 h29\"><div class=\"t m0 x89 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">Parte correlata di </div></td><td class=\"c x3e3 y113b w38f h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">crediti<span class=\"_ _43\"> </span></div></td><td class=\"c x3e4 y113b w390 h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">debiti<span class=\"_ _43\"> </span></div></td><td class=\"c x3e5 y113b w390 h178\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">debiti<span class=\"_ _43\"> </span></div></td><td class=\"c x3e6 y113a w103 h29\"><div class=\"t m0 x72 h12 y19d ff1 fs9 fc1 sc0 ls0 ws0\">altri debiti </div></td></tr><tr><td class=\"c x3e7 y113a w20e h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td></td><td class=\"c x3e8 y113c w391 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">commerciali</div></td><td class=\"c x3e9 y113c w38d h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">finanziari</div></td><td class=\"c x3ea y113c w391 h16f\"><div class=\"t m0 x190 h12 ye28 ff1 fs9 fc1 sc0 ls0 ws0\">commerciali<span class=\"_ _43\"> </span></div></td><td></td></tr><tr><td class=\"c x3e7 y113d w20e hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 lsf ws0\">Ir<span class=\"ls0\">-Ma S.r.l.</span><span class=\"ls0\"> </span></div></td><td class=\"c x3e2 y113d w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Modar S.p.A. </div></td><td class=\"c x3eb y113d w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">                <span class=\"lsc\">100 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x3e7 y113e w20e hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Giaro Componenti S.r.l. </div></td><td class=\"c x3e2 y113e w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design S.r.l. </div></td><td></td><td></td><td class=\"c x3ec y113e w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(389) </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x3e7 y113f w20e hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">T.M.R. S.r.l. </div></td><td class=\"c x3e2 y113f w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Cubo Design S.r.l. </div></td><td></td><td></td><td class=\"c x3ec y113f w102 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(129) </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x3e7 y1140 w20e hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">T Group S.r.l. </div></td><td class=\"c x3e2 y1140 w100 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls0 ws0\">Turri S.r.l. </div></td><td class=\"c x3eb y1140 w10c hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">                  <span class=\"lsc\">50 </span><span class=\"lsc\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3ed y1140 w103 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(3.156) </span><span class=\"ls0\"> </span></div></td><td class=\"c x3ec y1140 w102 hb6\"><div class=\"t m0 xb5 h12 y326 ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(244) </span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x3e7 y1141 w20e hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Amministratori </div></td><td class=\"c x3e2 y1141 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Gruppo Dexelance </div></td><td></td><td class=\"c x3ed y1141 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(1.757) </span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x3e6 y1141 w103 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(918) </span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3e7 y1142 w20e hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x3eb y1142 w10c hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">                 <span class=\"ls0\">1<span class=\"lsc\">50</span><span class=\"lsc\"> </span></span><span class=\"ls0\"> </span></div></td><td class=\"c x3ed y1142 w103 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">          <span class=\"ls0\">(4.913) </span><span class=\"ls0\"> </span></div></td><td class=\"c x3ec y1142 w102 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(762) </span><span class=\"ls0\"> </span></div></td><td class=\"c x3e6 y1142 w103 hb6\"><div class=\"t m0 xb5 h1f y326 ff3 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">(918) </span><span class=\"ls0\"> </span></div></td></tr></table>Le <span class=\"_ _1b\"></span>Societ\u00e0 <span class=\"_ _1b\"></span>del <span class=\"_ _1b\"></span>Gruppo <span class=\"_ _1b\"></span>hann<span class=\"_ _0\"></span>o <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>essere <span class=\"_ _1b\"></span>contratti <span class=\"_ _1b\"></span>di <span class=\"_ _1b\"></span>locazione <span class=\"_ _1b\"></span>con <span class=\"_ _1b\"></span>parti <span class=\"_ _1b\"></span>correlate, <span class=\"_ _1b\"></span>i <span class=\"_ _17\"> </span>cui<span class=\"_ _43\"> </span>canoni <span class=\"_ _17\"> </span>vengono <span class=\"_ _17\"> </span>pagati <span class=\"_ _1b\"></span>in <span class=\"_ _17\"> </span>via <span class=\"_ _17\"> </span>anticipata, <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>cui <span class=\"_ _17\"> </span>costo <span class=\"_ _1b\"></span>dell\u2019anno <span class=\"_ _17\"> </span>ammonta <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>Euro <span class=\"_ _c\"> </span><span class=\"ff1\">2.<span class=\"ls7\">767<span class=\"_ _43\"> </span></span></span>migliaia, <span class=\"_ _0\"></span>nello <span class=\"_ _0\"></span>specifico Euro <span class=\"_ _b\"></span><span class=\"ls7\">50</span>6 migliaia <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>Castello <span class=\"_ _0\"></span>S.p.A., <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>443 migliaia <span class=\"_ _0\"></span>verso<span class=\"_ _43\"> </span>Ir<span class=\"ls0\">-<span class=\"ls10\">Ma</span> <span class=\"_ _0\"></span>S.r.l., <span class=\"_ _b\"></span>Euro <span class=\"_ _0\"></span>6<span class=\"ls7\">14</span> <span class=\"_ _b\"></span>migliaia <span class=\"_ _0\"></span>verso <span class=\"_ _b\"></span>AGP <span class=\"_ _0\"></span>2 <span class=\"_ _b\"></span>S.r.l., <span class=\"_ _0\"></span>Euro <span class=\"_ _b\"></span><span class=\"ls7\">16</span>2 <span class=\"_ _0\"></span>migliaia <span class=\"_ _b\"></span>verso <span class=\"_ _0\"></span>Olimpia <span class=\"_ _b\"></span>S.r.l. <span class=\"_ _0\"></span>ed<span class=\"_ _43\"> </span></span>Euro <span class=\"ls7\">843</span> migliaia verso T Group S.r.l.<span class=\"_ _43\"> </span>La <span class=\"_ _b\"></span>voce <span class=\"_ _13\"></span>\u201cAmministratori\u201d <span class=\"_ _b\"></span>comprende <span class=\"_ _b\"></span>i <span class=\"_ _b\"></span>compensi <span class=\"_ _b\"></span>e <span class=\"_ _13\"></span>la <span class=\"_ _b\"></span>quota <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>periodo <span class=\"_ _b\"></span>della <span class=\"_ _1a\"></span><span class=\"ff6\">long <span class=\"_ _b\"></span>term<span class=\"_ _43\"> </span></span>incentive <span class=\"_ _6\"></span>plan<span class=\"ff1\"> <span class=\"_ _6\"></span>e Performance <span class=\"_ _7\"></span>Sh<span class=\"_ _0\"></span>ares, <span class=\"_ _6\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _6\"></span>finanziamenti <span class=\"_ _2\"></span>concessi <span class=\"_ _6\"></span>dagli <span class=\"_ _6\"></span>amministratori<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>/ <span class=\"_ _6\"></span>soci<span class=\"_ _43\"> </span></span>di minoranza.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "35.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Impegni e garanzie<span class=\"_ _43\"> </span></span></span>Al 31 dicembre 2024 gli <span class=\"_ _0\"></span>impegni e le garanzie non risultanti dalla situazione patrimoniale<span class=\"_ _43\"> </span>sono rappresentati nella seguente tabella:<table class=\"s w392 h1a2\" id=\"_69cb6782-eaad-4243-af35-89b2c100090c\"><tr><td></td><td class=\"c x3ef yfcc w313 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td><td class=\"c x3f0 yfcc w313 h176\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 ls0 ws0\">Saldo<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x3f1 y1143 w100 h29\"><div class=\"t m0 xb5 h8d y144 ffa fs9 fc1 sc0 ls0 ws0\">i valori sono espressi in \u20ac/1000<span class=\"ff6\"> </span></div></td><td class=\"c x3f2 yfce w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2023</div></td><td class=\"c x3f3 yfce w2e8 h16e\"><div class=\"t m0 x190 h12 ye0f ff1 fs9 fc1 sc0 lsc ws0\">31/12/2024<span class=\"_ _43\"> </span></div></td></tr><tr><td class=\"c x3f1 y1144 w100 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls0 ws0\">Garanzie a favore di terzi </div></td><td class=\"c x3f4 y1144 w10c hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.313 </span><span class=\"ls0\"> </span></div></td><td class=\"c x3f5 y1144 w109 hb6\"><div class=\"t m0 xb5 h12 y39f ff1 fs9 fc1 sc0 ls32 ws0\">             <span class=\"ls0\">2.057 </span><span class=\"ls0\"> </span></div></td></tr></table>Totale             <span class=\"lsc\">2.313 </span>             <span class=\"lsc\">2.057 </span>Le <span class=\"_ _30\"> </span>garanzie <span class=\"_ _30\"> </span>rilasciate <span class=\"_ _30\"> </span>sono <span class=\"_ _30\"> </span>prin<span class=\"_ _0\"></span>cipalmente <span class=\"_ _2e\"> </span>ricondu<span class=\"_ _0\"></span>cibili <span class=\"_ _30\"> </span>a <span class=\"_ _30\"> </span>op<span class=\"_ _0\"></span>erazioni <span class=\"_ _30\"> </span>di <span class=\"_ _30\"> </span>natura<span class=\"_ _43\"> </span>commerciale.<span class=\"_ _43\"> </span>Il <span class=\"_ _b\"></span>Gruppo <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>inoltre <span class=\"_ _b\"></span>concesso <span class=\"_ _b\"></span>in <span class=\"_ _0\"></span>pegno <span class=\"_ _13\"></span>le <span class=\"_ _0\"></span>quote <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>le <span class=\"_ _b\"></span>azioni <span class=\"_ _b\"></span>delle <span class=\"_ _b\"></span>controllate <span class=\"_ _b\"></span>alle <span class=\"_ _0\"></span>ban<span class=\"_ _0\"></span>che<span class=\"_ _43\"> </span>che hanno erogato i finanziamenti alle stesse come eviden<span class=\"_ _2\"></span>ziato nella Nota<span class=\"_ _0\"></span> <span class=\"ls7\">15</span>.<span class=\"_ _43\"> </span>Al 31 dicembre 2024 non sussistono impegni non rappresentati in Bilancio",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "36.<span class=\"ff12 ls0\"> <span class=\"_ _7\"></span><span class=\"ff9\">Eventi successivi<span class=\"_ _43\"> </span></span></span>Si <span class=\"_ _18\"> </span>segnala <span class=\"_ _18\"> </span>che <span class=\"_ _18\"> </span>il <span class=\"_ _14\"> </span>Gruppo<span class=\"_ _0\"></span>, <span class=\"_ _18\"> </span>in <span class=\"_ _14\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _18\"> </span>4 <span class=\"_ _14\"> </span>marzo <span class=\"_ _18\"> </span><span class=\"ls7\">202</span>5, <span class=\"_ _18\"> </span>ha <span class=\"_ _18\"> </span>provveduto <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>rimborsare<span class=\"_ _43\"> </span>anticipatamente <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>finanziamento <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>nominali <span class=\"_ _17\"> </span>Euro <span class=\"_ _c\"> </span>6.000 <span class=\"_ _1b\"></span>migliaia <span class=\"_ _c\"> </span>stipulato <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span><span class=\"ff6\">pool<span class=\"_ _43\"> </span></span>Intesa Sanpaolo / BPM nel 2023 <span class=\"ff5\">per l\u2019acquisizione di </span>Cubo Design S.r.l.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:8156009C6B018FE67A34",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}